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Balance Sheets Overview

Current Ratio
354.27%
Quick Ratio
354.27%
Cash Ratio
264.78%
Debt to Asset Ratio
54.63%
Unit: Dollar
Assets Breakdown
    • Cash and cash equivalents
    • Operating lease rou assets
    • Royalties receivable, net of res...
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Operating lease liability, net o...
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
1,087,956
1,279,301
664,299
1,130,390
Royalties receivable, net of reserves of 1,534,850 and 1,384,850, respectively
207,955
544,985
408,666
371,878
Prepaid expenses and other current assets
159,730
192,457
70,969
112,604
Total current assets
1,455,641
2,016,743
1,143,934
1,614,872
Fixed assets, net
2,867
3,147
3,393
6,355
Operating lease rou assets
960,989
1,004,671
1,048,352
1,092,033
Deposits and other assets
56,066
56,066
56,066
56,066
Total assets
2,475,563
3,080,627
2,251,745
2,769,326
Current portion of operating lease liability
152,960
149,471
146,043
141,894
Accounts payable
135,206
101,112
132,666
29,137
Deferred revenue
69,068
-
-
5,336
Accrued expenses
53,651
65,524
19,168
35,721
Total current liabilities
410,885
316,107
297,877
212,088
Operating lease liability, net of current portion
941,585
981,259
1,020,242
1,057,720
Total liabilities
1,352,470
1,297,366
1,318,119
1,269,808
Common stock, par value 0.0001 per share authorized 100,000,000 shares, issued and outstanding 34,867,786 in 2026 and 33,648,221 in 2025
3,487
3,487
3,365
3,365
Additional paid-in capital
129,926,946
129,926,946
128,552,068
128,352,397
Accumulated deficit
-128,807,340
-128,147,172
-127,621,807
-126,856,244
Total shareholders equity
1,123,093
1,783,261
933,626
1,499,518
Total liabilities and shareholders equity
2,475,563
3,080,627
2,251,745
2,769,326
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Cash and cashequivalents$1,087,956 (-14.62%↓ Y/Y)Royalties receivable, netof reserves of...$207,955 (-61.23%↓ Y/Y)Prepaid expenses andother current assets$159,730 (-0.96%↓ Y/Y)Total current assets$1,455,641 (-26.18%↓ Y/Y)Operating lease rou assets$960,989 (-15.38%↓ Y/Y)Deposits and other assets$56,066 (0.00%↑ Y/Y)Fixed assets, net$2,867 (-68.48%↓ Y/Y)Total assets$2,475,563 (-21.98%↓ Y/Y)Total liabilities andshareholders equity$2,475,563 (-21.98%↓ Y/Y)Total liabilities$1,352,470 (-1.62%↓ Y/Y)Total shareholdersequity$1,123,093 (-37.54%↓ Y/Y)Accumulated deficit-$128,807,340 (-1.78%↓ Y/Y)Operating leaseliability, net of current...$941,585 (-13.97%↓ Y/Y)Total currentliabilities$410,885 (46.62%↑ Y/Y)Additional paid-in capital$129,926,946 (1.23%↑ Y/Y)Common stock, par value0.0001 per share...$3,487 (3.63%↑ Y/Y)Current portion ofoperating lease liability$152,960 (10.99%↑ Y/Y)Accounts payable$135,206 (455.08%↑ Y/Y)Deferred revenue$69,068 (-3.49%↓ Y/Y)Accrued expenses$53,651 (15.39%↑ Y/Y)

RESEARCH FRONTIERS INC (REFR)

RESEARCH FRONTIERS INC (REFR)