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Balance Sheets Overview

Current Ratio
116.50%
Quick Ratio
116.50%
Cash Ratio
16.04%
Debt to Asset Ratio
42.85%
Unit: Dollar
Assets Breakdown
    • Long-term proceedsreceivablefrom...
    • Investments in marketable securi...
    • Cash and cash equivalents
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Income tax payables
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
587,074
774,033
1,985,962
1,451,019
Accounts receivable
62,770
572,547
707,865
1,107,187
Investments in marketable securities
2,668,317
3,394,190
3,690,187
2,903,815
Investment in warrants
-
-
-
598,380
Prepaid expenses
114,340
222,818
182,077
144,048
Current portion of long-term note receivable
-
100,000
100,000
200,000
Deferred offering costs
250,000
250,000
250,000
250,000
Other current assets
113,670
175,335
208,503
133,056
Current assets of discontinued operations
-
-
-
5,824,649
Proceedsreceivablefromsaleofdiscontinued operations
467,970
1,382,897
1,291,298
-
Total current assets
4,264,141
6,871,820
8,415,892
12,612,154
Subtotal
338,902
418,130
424,570
447,497
Less accumulated depreciation
86,513
138,945
132,981
128,136
Property and equipment, net
252,389
279,185
291,589
319,361
Operating lease right-of-use assets
412,976
506,456
29,449
29,386
Long-term investment in warrants
121,774
273,859
280,924
354,950
Deferred tax assets
22,286
22,633
23,121
3,914
Security deposits
270,525
278,154
282,958
6,578
Other non-current assets
816
241
549
10,828
Long-term proceedsreceivablefromsaleofdiscontinued operations
3,520,918
3,539,421
3,736,995
-
Total non-current assets
4,601,684
4,899,949
4,645,585
725,017
Total assets
8,865,825
11,771,769
13,061,477
13,337,171
Finance lease liabilities, current
-
-
0
17,349
Current liabilities of discontinued operations
-
-
0
4,735,007
Accounts payable and accrued expenses-Nonrelated Party
286,711
1,230,686
1,146,501
1,333,724
Accounts payable and accrued expenses-Related Party
33,946
96,333
124,618
25,507
Accrued payroll and other employee costs
88,057
663,683
509,547
382,087
Other current liabilities-Related Party
460
401
285
-
Short-term debt related party
-
69,000
75,000
70,900
Current portion of long-term debts
-
51,697
50,598
49,479
Insurance premium financing
66,327
97,773
13,430
52,823
Factoring liability
-
124,508
135,982
228,310
Operating lease liabilities, current
280,326
308,119
32,793
20,400
Income tax payables
1,737,804
1,847,411
1,857,386
716,253
Deferred revenue
568,773
650,469
676,216
472,830
Derivative liability
74,461
122,589
121,719
245,820
Finance lease liabilities, non-current
-
-
0
33,899
Asset retirement obligations
-
-
0
-
Other current liabilities-Nonrelated Party
523,236
598,602
586,175
654,606
Non-current liabilities of discontinued operations
-
-
0
-
Total current liabilities
3,660,101
5,861,271
5,330,250
9,005,095
Long-term debts
-
434,895
448,376
461,433
Operating lease liabilities, non-current
139,094
211,544
0
12,126
Total non-current liabilities
139,094
646,439
448,376
507,458
Total liabilities
3,799,195
6,507,710
5,778,626
9,512,553
Subscription receivable
-
-
0
-
Preferred shares, 0.0001 par value, 20,000,000 shares authorized series a convertible preferred shares, 4,000 shares designated, 617 and 1,017 shares issued and outstanding as of june 30, 2026 and december 31, 2025, respectively aggregate liquidation preference of 748,228 and 1,158,362 as of june 30, 2026 and december 31, 2025, respectively
419,741
691,858
691,858
1,360,586
Common shares, 0.0001 par value, 200,000,000 shares authorized, 1,441,565 and 1,270,991 shares issued and outstanding as of june 30, 2026 and december 31, 2025, respectively
144
129
2,542
2,331
Additional paid-in capital
22,128,976
21,876,230
21,899,754
21,269,122
Accumulated deficit
-17,650,321
-15,627,241
-13,755,534
-17,797,861
Accumulated other comprehensive loss
-2,702
-66,099
-58,497
357,275
Total heartcore enterprises, inc. shareholders equity
4,895,838
6,874,877
8,780,123
5,191,453
Non-controlling interests
170,792
-1,610,818
-1,497,272
-1,366,835
Total shareholders equity
5,066,630
5,264,059
7,282,851
3,824,618
Total liabilities and shareholders equity
8,865,825
11,771,769
13,061,477
13,337,171
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Subtotal$338,902 (-71.69%↓ Y/Y)Long-termproceedsreceivablefromsaleofdiscontinued operations$3,520,918 Operating leaseright-of-use assets$412,976 (-77.72%↓ Y/Y)Security deposits$270,525 (19.89%↑ Y/Y)Property and equipment,net$252,389 (-42.96%↓ Y/Y)Long-term investment inwarrants$121,774 (-81.28%↓ Y/Y)Deferred tax assets$22,286 (-83.88%↓ Y/Y)Other non-currentassets$816 (-94.57%↓ Y/Y)Investments in marketablesecurities$2,668,317 (6.95%↑ Y/Y)Cash and cashequivalents$587,074 (-74.99%↓ Y/Y)Proceedsreceivablefromsaleofdiscontinued operations$467,970 Deferred offering costs$250,000 (0.00%↑ Y/Y)Prepaid expenses$114,340 (-77.28%↓ Y/Y)Other current assets$113,670 (-39.20%↓ Y/Y)Accounts receivable$62,770 (-97.91%↓ Y/Y)Less accumulateddepreciation$86,513 (-88.54%↓ Y/Y)Total non-currentassets$4,601,684 (0.08%↑ Y/Y)Total current assets$4,264,141 (-52.23%↓ Y/Y)Total assets$8,865,825 (-34.45%↓ Y/Y)Total liabilities andshareholders equity$8,865,825 (-34.45%↓ Y/Y)Total shareholdersequity$5,066,630 (42.36%↑ Y/Y)Total liabilities$3,799,195 (-61.88%↓ Y/Y)Total heartcoreenterprises, inc....$4,895,838 (1.14%↑ Y/Y)Non-controlling interests$170,792 (113.33%↑ Y/Y)Total currentliabilities$3,660,101 (-48.40%↓ Y/Y)Total non-currentliabilities$139,094 (-95.16%↓ Y/Y)Accumulated deficit-$17,650,321 (3.19%↑ Y/Y)Accumulated othercomprehensive loss-$2,702 (-100.69%↓ Y/Y)Additional paid-in capital$22,128,976 (3.81%↑ Y/Y)Income tax payables$1,737,804 (142.62%↑ Y/Y)Deferred revenue$568,773 (-66.58%↓ Y/Y)Other currentliabilities-Nonrelated Party$523,236 Accounts payable andaccrued...$286,711 Operating leaseliabilities, current$280,326 (-3.63%↓ Y/Y)Accrued payroll andother employee costs$88,057 (-88.30%↓ Y/Y)Derivative liability$74,461 (-68.47%↓ Y/Y)Insurance premiumfinancing$66,327 (-27.01%↓ Y/Y)Accounts payable andaccrued...$33,946 Other currentliabilities-Related Party$460 Operating leaseliabilities, non-current$139,094 (-91.38%↓ Y/Y)Preferred shares, 0.0001par value,...$419,741 (-69.15%↓ Y/Y)Common shares, 0.0001par value,...$144 (-93.82%↓ Y/Y)

HeartCore Enterprises, Inc. (HTCR)

HeartCore Enterprises, Inc. (HTCR)