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Balance Sheets Overview

Current Ratio
347.52%
Quick Ratio
347.52%
Cash Ratio
13.41%
Debt to Asset Ratio
94.99%
Unit: Thousand (K) dollars
Assets Breakdown
    • Short-term investments
    • Accounts receivable, net
    • Inventories, noncurrent
    • Others
Liabilities Breakdown
    • Additionalpaid-incapital
    • Accumulated deficit
    • Financing liability
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
8,163
24,321
41,317
59,557
Short-term investments
135,682
176,648
203,669
228,652
Accounts receivable, net
46,839
28,662
25,347
36,451
Inventories
11,689
8,817
8,369
7,782
Prepaid expenses and other current assets
9,137
6,788
6,194
6,421
Total current assets
211,510
245,236
284,896
338,863
Inventories, noncurrent
19,045
23,221
23,053
13,645
Right-of-use asset
-
-
-
1,439
Property, plant and equipment, net
2,085
2,285
2,465
1,209
Intangible assets, net
13,900
14,176
14,452
14,729
Other assets
2,955
2,653
2,786
2,918
Total assets
249,495
287,571
327,652
372,803
Accounts payable and accrued liabilities (including related party amounts of 2,178 and 1,624, respectively)
59,732
48,263
37,948
49,768
Contract liability, current
535
757
609
526
Lease liability, current
-
-
-
583
Other current liabilities
596
592
588
-
Total current liabilities
60,863
49,612
39,145
50,877
Term loans, net (including related party amounts of 4,834 and 4,819, respectively)
96,676
96,522
96,374
96,229
Financing liability
74,927
74,673
72,140
72,044
Contract liability, net of current portion
1,115
978
1,130
1,268
Lease liability, net of current portion
-
-
-
949
Other accrued liabilities
3,402
4,478
4,605
3,781
Total liabilities
236,983
226,263
213,394
225,148
Common stock, 0.0001 par value per share 200,000,000 shares authorized at june 30, 2026 and december 31, 2025 99,437,865 and 99,290,926 shares issued and outstanding at june 30, 2026 and december 31, 2025, respectively
10
10
10
10
Additionalpaid-incapital
430,202
416,615
408,726
400,931
Accumulated other comprehensive (loss) gain, net
-140
-96
125
-7
Accumulated deficit
-417,560
-355,221
-294,603
-253,279
Total stockholders' equity
12,512
61,308
114,258
147,655
Total liabilities and stockholders' equity
249,495
287,571
327,652
372,803
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

Short-term investments$135,682K (-28.05%↓ Y/Y)Accounts receivable, net$46,839K (86.42%↑ Y/Y)Inventories$11,689K (33.77%↑ Y/Y)Prepaid expenses andother current assets$9,137K (22.78%↑ Y/Y)Cash and cashequivalents$8,163K (-84.16%↓ Y/Y)Total current assets$211,510K (-24.85%↓ Y/Y)Inventories, noncurrent$19,045K (42.40%↑ Y/Y)Intangible assets, net$13,900K (7.15%↑ Y/Y)Other assets$2,955K (-3.15%↓ Y/Y)Property, plant andequipment, net$2,085K (93.95%↑ Y/Y)Total assets$249,495K (-20.41%↓ Y/Y)Total liabilities andstockholders' equity$249,495K (-20.41%↓ Y/Y)Total liabilities$236,983K (95.61%↑ Y/Y)Total stockholders'equity$12,512K (-93.49%↓ Y/Y)Accumulated deficit-$417,560K (-106.58%↓ Y/Y)Accumulated othercomprehensive (loss) gain, net-$140K (-204.35%↓ Y/Y)Term loans, net(including related party...$96,676K Financing liability$74,927K (4.12%↑ Y/Y)Total currentliabilities$60,863K (33.47%↑ Y/Y)Other accruedliabilities$3,402K (139.92%↑ Y/Y)Contract liability, netof current portion$1,115K (1.09%↑ Y/Y)Additionalpaid-incapital$430,202K (9.05%↑ Y/Y)Common stock, 0.0001par value per share...$10K (0.00%↑ Y/Y)Accounts payable andaccrued liabilities...$59,732K (34.94%↑ Y/Y)Other currentliabilities$596K Contract liability,current$535K (-28.28%↓ Y/Y)

ARS Pharmaceuticals, Inc. (SPRY)

ARS Pharmaceuticals, Inc. (SPRY)