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Balance Sheets Overview

Current Ratio
612.06%
Quick Ratio
612.06%
Cash Ratio
602.44%
Debt to Asset Ratio
16.23%
Unit: Thousand (K) dollars
Assets Breakdown
    • Cash and cash equivalents
    • Operating lease right of use ass...
    • Prepaid expenses and other curre...
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Operating lease liabilities
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
50,774
56,129
40,265
48,616
Collaboration receivable, current - related party
0
0
25,359
868
Other receivables
25
44
28
1,591
Prepaid expenses and other current assets
785
1,439
1,634
1,248
Total current assets
51,584
57,612
67,286
52,323
Operating lease right of use assets
1,029
1,256
1,480
1,694
Other assets
153
153
153
153
Total assets
52,766
59,021
68,919
54,170
Accounts payable
155
217
693
1,395
Accrued expenses and other current liabilities
6,110
3,142
5,578
7,809
Operating lease liabilities
2,000
1,967
1,956
1,899
Income taxes payable
163
163
383
163
Deferred revenue, current
-
-
0
0
Deferred revenue, current - related party
0
0
258
2,383
Total current liabilities
8,428
5,489
8,868
13,649
Non-current operating lease liabilities
43
507
939
1,452
Deferred revenue, non-current
-
-
0
12,575
Deferred revenue, non-current - related party
-
-
0
0
Other long-term liabilities
91
91
91
-
Total liabilities
8,562
6,087
9,898
27,676
Common stock, 0.001 par value 240,000,000 shares authorized as of june 30, 2026 and 120,000,000 shares authorized as of december 31, 2025 58,146,910 shares issued and outstanding as of june 30, 2026 and 56,414,657 shares issued and outstanding as of december 31, 2025
58
58
56
56
Additional paid-in capital
511,967
511,145
510,031
509,024
Accumulated deficit
-467,821
-458,269
-451,066
-482,586
Total stockholders' equity
44,204
52,934
59,021
26,494
Total liabilities and stockholders' equity
52,766
59,021
68,919
54,170
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Cash and cashequivalents$50,774K (62.77%↑ Y/Y)Prepaid expenses andother current assets$785K (-39.38%↓ Y/Y)Other receivables$25K (-98.98%↓ Y/Y)Total current assets$51,584K (-13.16%↓ Y/Y)Operating lease right ofuse assets$1,029K (-59.87%↓ Y/Y)Other assets$153K (0.00%↑ Y/Y)Total assets$52,766K (-15.06%↓ Y/Y)Total liabilities andstockholders' equity$52,766K (-15.06%↓ Y/Y)Total stockholders'equity$44,204K (34.65%↑ Y/Y)Total liabilities$8,562K (-70.77%↓ Y/Y)Accumulated deficit-$467,821K (1.55%↑ Y/Y)Additional paid-in capital$511,967K (0.79%↑ Y/Y)Total currentliabilities$8,428K (-43.61%↓ Y/Y)Other long-termliabilities$91K Non-current operating leaseliabilities$43K (-97.57%↓ Y/Y)Common stock, 0.001 parvalue 240,000,000...$58K (3.57%↑ Y/Y)Accrued expenses andother current...$6,110K (-9.17%↓ Y/Y)Operating leaseliabilities$2,000K (8.46%↑ Y/Y)Income taxes payable$163K (0.00%↑ Y/Y)Accounts payable$155K (-80.13%↓ Y/Y)

Spero Therapeutics, Inc. (SPRO)

Spero Therapeutics, Inc. (SPRO)