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Balance Sheets Overview

Current Ratio
1147.84%
Quick Ratio
1147.84%
Cash Ratio
240.79%
Debt to Asset Ratio
8.68%
Unit: Dollar
Assets Breakdown
    • Marketable investment securities
    • Cash and cash equivalents
    • License fee and royalties receiv...
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Accrued expenses
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
4,979,430
5,015,608
5,205,842
3,901,040
Marketable investment securities
18,287,179
19,713,463
9,724,545
11,230,031
Accrued interest income
101,065
111,411
14,189
115,272
License fee and royalties receivable
190,099
119,397
1,145,390
-
Prepaid and other current assets
179,004
285,055
787,600
683,797
Total current assets
23,736,777
25,244,934
16,877,566
15,930,140
Property and equipment, gross
-
-
1,388,372
-
Less accumulated depreciation
-
-
1,284,079
-
Property and equipment, net of accumulated depreciation of 1,313,541 and 1,284,079 respectively
74,831
89,479
104,293
119,274
Other assets
23,753
23,753
23,753
23,753
Total assets
23,835,361
25,358,166
17,005,612
16,073,167
Accounts payable
680,525
1,562,728
971,822
861,452
Accrued expenses
1,067,432
645,115
1,236,374
749,667
Deferred revenue
320,000
320,000
320,000
320,000
Total current liabilities
2,067,957
2,527,843
2,528,196
1,931,119
Total liabilities
2,067,957
2,527,843
2,528,196
1,931,119
Common stock, par value 0.0001 per share, 75,000,000 shares authorized 8,244,589 and 6,158,779 issued and 8,244,253 and 6,158,443 outstanding, respectively
9,153
9,076
8,944
8,870
Additional paid-in capital
237,503,220
235,937,414
223,901,106
221,195,546
Treasury stock at cost, 336 shares
40,712
40,712
40,712
40,712
Accumulated other comprehensive income
-13,401
-7,194
4,445
4,627
Accumulated deficit
-215,690,856
-213,068,261
-209,396,367
-207,026,283
Total stockholders equity
21,767,404
22,830,323
14,477,416
14,142,048
Total liabilities and stockholders equity
23,835,361
25,358,166
17,005,612
16,073,167
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Marketable investmentsecurities$18,287,179 (53.78%↑ Y/Y)Cash and cashequivalents$4,979,430 (-17.61%↓ Y/Y)License fee androyalties receivable$190,099 Prepaid and othercurrent assets$179,004 (-50.64%↓ Y/Y)Accrued interest income$101,065 (-16.98%↓ Y/Y)Total current assets$23,736,777 (28.86%↑ Y/Y)Property and equipment,net of accumulated...$74,831 (-43.90%↓ Y/Y)Other assets$23,753 (0.00%↑ Y/Y)Total assets$23,835,361 (28.30%↑ Y/Y)Total liabilities andstockholders equity$23,835,361 (28.30%↑ Y/Y)Total stockholdersequity$21,767,404 (27.08%↑ Y/Y)Total liabilities$2,067,957 (42.74%↑ Y/Y)Accumulated deficit-$215,690,856 (-5.81%↓ Y/Y)Treasury stock at cost,336 shares$40,712 (0.00%↑ Y/Y)Accumulated othercomprehensive income-$13,401 (-978.12%↓ Y/Y)Additional paid-in capital$237,503,220 (7.47%↑ Y/Y)Total currentliabilities$2,067,957 (42.74%↑ Y/Y)Common stock, par value0.0001 per share,...$9,153 (3.25%↑ Y/Y)Accrued expenses$1,067,432 (55.65%↑ Y/Y)Accounts payable$680,525 (53.62%↑ Y/Y)Deferred revenue$320,000 (0.00%↑ Y/Y)

Lipocine Inc. (LPCN)

Lipocine Inc. (LPCN)