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Financial statements

Alpha Cognition Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Alpha Cognition Inc. files with the SEC in its annual reports.

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

Income statement

FY2024FY2024FY2025
Revenue10.2
Cost of revenue0.6
Gross profit9.62
Research and development4.883.921.87
Selling, general and administrative8.0129.1
Selling and marketing0.020.1
General and administrative5.057.94
Operating expenses9.941232.9
Operating income-9.94-12-22.7
Interest expense0.020.11
Interest income0.010.16
Other non-operating income-3.83-2.781.99
Pre-tax income-0.62-9.34
Net income-13.8-14.8-20.7
EBITDA-9.85-11.9-22.6
EPS, basic-3.84-2.04-1.17
EPS, diluted-3.84-2.04-1.18
Shares, basic (weighted)3.597.2517.7
Shares, diluted (weighted)3.597.2517.7

Balance sheet

FY2024FY2024FY2025
Cash and equivalents1.448.566
Receivables4.24
Inventory0.625.12
Other current assets0.371.073.55
Total current assets1.9250.379
Property, plant and equipment00.030.33
Intangible assets0.530.410.39
Other non-current assets0.05
Total assets2.4550.779.7
Accounts payable0.480.873.07
Accrued liabilities0.790.642.87
Deferred revenue0.15
Total current liabilities2.623.359.13
Other non-current liabilities0.080.10.05
Total liabilities7.1611.617.2
Paid-in capital17.316.525.8
Retained earnings-61.6-76.4-97.1
Other comprehensive income-0.1-0.1-0.1
Shareholders' equity-4.739.162.5
Total equity-4.739.162.5
Total liabilities and equity2.4550.779.7
Shares outstanding4.731621.7

Cash flow statement

FY2024FY2024FY2025
Net income-13.8-14.8-20.7
Depreciation and amortization0.080.080.06
Stock-based compensation2.371.134.92
Change in receivables-4.24
Change in inventory-0.62-4.51
Change in payables-1.451.056.52
Cash from operations-8.8-7.76-20.4
Capital expenditures-0.03-0.29
Cash from investing-0.03-0.29
Stock issued9.223.730.36
Cash from financing8.2354.938.2
Exchange rate effect-0.02
Net change in cash-0.5947.117.5
Free cash flow-7.78-20.7
Interest paid0.060.040

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $8.47 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin93.6%Gross profit / revenue.
Operating margin-174.7%Operating income / revenue.
EBITDA margin-173.6%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-137.7%Net income / revenue.
FCF margin-204.3%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-202.2%Cash from operations / revenue.
Return on equity (ROE)-39.7%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-32.6%Net income / average total assets.
Return on invested capital (ROIC)-181.9%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
R&D / revenue27.8%Research and development expense / revenue.
SG&A / revenue252.6%Selling, general and administrative expense / revenue.
Stock-based pay / revenue34.5%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue2.1%Capital expenditures / revenue.
D&A / revenue1.1%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Book value growth, 1y59.9%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y57.1%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y144.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio9.03xCurrent assets / current liabilities.
Quick ratio7.31x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio6.45x(Cash + short-term investments) / current liabilities.
Liabilities / assets17.9%Total liabilities / total assets.
Working capital$51.5MCurrent assets - current liabilities.
Goodwill and intangibles / assets9.6%(Goodwill + intangible assets) / total assets.
Tangible book value$46.7MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.24xRevenue / average total assets.
Fixed asset turnover40.7xRevenue / average property, plant and equipment.
Inventory turnover0.15xCost of revenue / average inventory.
Days inventory2,377 days365 x average inventory / cost of revenue.
Receivables turnover2.79xRevenue / average receivables.
Days sales outstanding131 days365 x average receivables / revenue.
Days payables442 days365 x average accounts payable / cost of revenue.
Cash conversion cycle2,066 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.97Net 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.
Revenue per share$0.70Revenue / diluted weighted shares.
FCF per share-$1.43Free cash flow / diluted weighted shares.
Operating cash flow per share-$1.42Cash from operations / diluted weighted shares.
Book value per share$2.43Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$2.15Tangible book value / shares outstanding.
Cash per share$1.90(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$184.4MShare price x shares outstanding.
Enterprise value$143.0MMarket cap + total debt - cash - short-term investments.
P/S12.1xMarket cap / revenue.
P/B3.48xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book3.95xMarket cap / tangible book value, when positive.
EV/Sales9.37xEnterprise value / revenue.
FCF yield-16.9%Free cash flow / market cap.
Earnings yield-11.4%Net income / market cap (the inverse of P/E).
What was Alpha Cognition Inc.'s revenue in fiscal 2025?

Alpha Cognition Inc. reported revenue of $10.2M for fiscal 2025.

Was Alpha Cognition Inc. profitable in fiscal 2025?

No. It reported a net loss of $20.7M.

How much free cash flow did Alpha Cognition Inc. generate in fiscal 2025?

Cash from operations of $20.4M minus capital expenditures of $293.5K left free cash flow of -$20.7M.

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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