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Financial statements

Abivax S.A. financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Abivax S.A. files with the SEC in its annual reports.

In EUR millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2021FY2023FY2023FY2024FY2025
Research and development47.848.3103147178
Operating income-41.4-64.8-127-173-246
Interest expense3.567.0227.917112
Interest income2.5111.17.5113.727.5
Pre-tax income-42.5-60.7-148-176-330
Income tax00005.85
Net income-42.5-60.7-148-176-336
EPS, basic-2.75-3.18-3.43-2.80-4.83
EPS, diluted-2.75-3.18-3.43-2.80-4.83

Balance sheet

FY2021FY2023FY2023FY2024FY2025
Cash and equivalents60.727252144517
Total current assets75.536.2286171551
Goodwill3218.418.418.418.4
Intangible assets0.096.616.66.616.61
Total assets10975.5327205584
Accounts payable18.615.547.243.837.6
Total current liabilities32.351.590.79463
Total liabilities83.368.4131165129
Paid-in capital1081504784791,191
Total equity25.97.1919640.6455
Total liabilities and equity10975.5327205584

Cash flow statement

FY2021FY2023FY2023FY2024FY2025
Net income-42.5-60.7-148-176-336
Cash from operations-45-53.9-97.1-154-161
Capital expenditures-0.05-0.29-0.27-0.64-0.14
Cash from investing-6.23-12-8.115.8-8.19
Stock issued69.746.23530648
Cash from financing82.732.233528.2547
Exchange rate effect00-5.072.38-10.3
Net change in cash31.4-33.8225-108372
Free cash flow-45.1-54.2-97.4-155-161
Income taxes paid000

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. No valuation: the share price is quoted in a different currency than the statements.

Profitability

MetricValueHow it is calculated
Return on assets (ROA)-85.1%Net income / average total assets.

Growth

MetricValueHow it is calculated
Total assets growth, 1y184.7%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y97.8%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Current ratio8.75xCurrent assets / current liabilities.
Quick ratio8.20x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio8.20x(Cash + short-term investments) / current liabilities.
Liabilities / assets22.1%Total liabilities / total assets.
Interest coverage-2.20xOperating income / interest expense.
Working capital€488.2MCurrent assets - current liabilities.
Goodwill and intangibles / assets4.3%(Goodwill + intangible assets) / total assets.

Per share

MetricValueHow it is calculated
EPS, diluted-€4.83Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic-€4.83Net income per basic share, as reported (split-adjusted).
Was Abivax S.A. profitable in fiscal 2025?

No. It reported a net loss of €336.1M.

How much free cash flow did Abivax S.A. generate in fiscal 2025?

Cash from operations of €161.1M minus capital expenditures of €142.0K left free cash flow of -€161.3M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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