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Balance Sheets Overview

Current Ratio
95.59%
Quick Ratio
95.51%
Cash Ratio
10.97%
Debt to Asset Ratio
72.79%
Unit: Dollar
Assets Breakdown
    • Assets held for sale/related to ...
    • Current assets held for sale/rel...
    • Accounts receivable, net
    • Others
Liabilities Breakdown
    • Common stock no par value 100,00...
    • Accumulated deficit
    • Accounts payable
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
3,862,402
11,007,245
11,444,693
15,196,745
Accounts receivable, net
13,419,594
14,261,978
16,944,780
10,430,602
Inventories, net
29,935
5,453,836
6,225,518
2,934,723
Prepaid and other current assets
675,993
2,066,198
2,445,276
1,377,378
Current assets held for sale/related to discontinued operations
15,653,221
-
-
-
Total current assets
33,641,145
32,789,257
37,060,267
29,939,448
Non-current inventories
40,879
9,875,505
9,253,090
9,183,862
Property and equipment, net
248,808
237,375
264,724
293,375
Intangible assets, net
43,804
12,793,249
14,027,921
15,010,795
Goodwill
-
914,000
914,000
914,000
Operating lease right-of-use assets
7,281,280
7,618,720
8,343,832
7,570,452
Co-commercialization investment
-
3,840,700
3,986,780
-
Other assets
3,171,623
2,926,214
2,973,378
2,986,628
Assets held for sale/related to discontinued operations
18,452,155
-
-
-
Total assets
62,879,694
70,995,020
76,823,992
65,898,560
Accounts payable
19,554,251
16,537,072
18,567,546
13,832,497
Operating lease current liabilities
503,016
485,162
467,774
401,445
Revolving line of credit - current
-
-
0
-
Current portion of revolving line of credit
-
-
-
0
Other investment liabilities
-
4,487,137
5,074,504
-
Pre-close accrued liabilities
7,518,645
-
-
-
Other current liabilities
2,242,122
12,978,680
12,635,095
10,076,027
Current liabilities held for sale/related to discontinued operations
5,375,104
-
-
-
Total current liabilities
35,193,138
34,488,051
36,744,919
24,309,969
Revolving line of credit - long term
0
5,240,733
5,240,733
5,240,733
Operating lease non-current liabilities
4,211,168
4,343,892
4,471,965
4,595,768
Other long-term liabilities
3,981,224
5,619,332
5,822,153
5,951,386
Liabilities held for sale/related to discontinued operations
2,387,716
-
-
-
Total liabilities
45,773,246
49,692,008
52,279,770
40,097,856
Common stock no par value 100,000,000 shares authorized 14,983,107 and 14,956,627 shares issued and outstanding as of june 30, 2026, and december 31, 2025, respectively
51,808,088
51,730,222
51,684,381
51,512,221
Accumulated deficit
-34,370,075
-30,093,698
-26,804,059
-25,392,367
Total shareholders equity
17,438,013
21,636,524
24,880,322
26,119,854
Noncontrolling interests
-331,565
-333,512
-336,100
-319,150
Total equity
17,106,448
21,303,012
24,544,222
25,800,704
Total liabilities and equity
62,879,694
70,995,020
76,823,992
65,898,560
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Current assets held forsale/related to discontinued...$15,653,221 Accounts receivable, net$13,419,594 (30.07%↑ Y/Y)Cash and cashequivalents$3,862,402 (-75.99%↓ Y/Y)Prepaid and othercurrent assets$675,993 (-57.17%↓ Y/Y)Inventories, net$29,935 (-99.07%↓ Y/Y)Total current assets$33,641,145 (7.81%↑ Y/Y)Assets held forsale/related to discontinued...$18,452,155 Operating leaseright-of-use assets$7,281,280 (2.19%↑ Y/Y)Other assets$3,171,623 (11.27%↑ Y/Y)Property and equipment,net$248,808 (-16.45%↓ Y/Y)Intangible assets, net$43,804 (-99.73%↓ Y/Y)Non-current inventories$40,879 (-99.57%↓ Y/Y)Total assets$62,879,694 (-7.40%↓ Y/Y)Total liabilities andequity$62,879,694 (-7.40%↓ Y/Y)Total liabilities$45,773,246 (13.78%↑ Y/Y)Total equity$17,106,448 (-38.20%↓ Y/Y)Noncontrolling interests-$331,565 (-6.66%↓ Y/Y)Total currentliabilities$35,193,138 (46.81%↑ Y/Y)Operating leasenon-current liabilities$4,211,168 (-10.67%↓ Y/Y)Other long-termliabilities$3,981,224 (-36.82%↓ Y/Y)Liabilities held forsale/related to discontinued...$2,387,716 Total shareholdersequity$17,438,013 (-37.70%↓ Y/Y)Accumulated deficit-$34,370,075 (-46.56%↓ Y/Y)Accounts payable$19,554,251 (45.42%↑ Y/Y)Pre-close accruedliabilities$7,518,645 Current liabilitiesheld for...$5,375,104 Other currentliabilities$2,242,122 (-77.89%↓ Y/Y)Operating lease currentliabilities$503,016 (30.29%↑ Y/Y)Common stock no parvalue 100,000,000...$51,808,088 (0.71%↑ Y/Y)

CUMBERLAND PHARMACEUTICALS INC (CPIX)

CUMBERLAND PHARMACEUTICALS INC (CPIX)