How does Stock Market affect a company’s balance sheet?

So I know once a publicly-traded-company issues stock, the stock is basically out of its hands, and any future price changes in the stock will not be recorded in the company’s accounting records. So when a stock lowers in value, will that in any way directly affect the company’s financials?
Good answers from Everyone!

it can indirectly affect the company, if they’re looking to make a secondary offering, or if they’re buying back shares.

but there is no direct, inherent link between the market price of the firm’s equity, and their financial statements.