Basic balance sheets list major asset accounts such as cash, accounts receivable and real property, as well as common liability accounts such as accounts payable and debt obligations.

The balance sheet is one of your company's basic financial statements. It's an equation with the total company assets on one side and debts and owners' equity on the other side.

While this isn't an exhaustive analysis, iRobot looks great from a basic balance sheet perspective. This is surely one reason that many investors believe iRobot deserves a premium valuation.