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Financial statements

Apimeds Pharmaceuticals US, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Apimeds Pharmaceuticals US, 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
Research and development0.11.63
General and administrative0.651.2810.3
Operating expenses1.2811.9
Operating income-0.75-1.28-11.9
Interest expense0.040.120.28
Interest income0.0100.11
Other non-operating income-0.03-0.115.91
Net income-0.78-1.39-6
EBITDA-11.9
EPS, basic-0.17-0.18-0.55
EPS, diluted-0.17-0.18-0.55
Shares, basic (weighted)4.67.910.9
Shares, diluted (weighted)4.67.910.9

Balance sheet

FY2024FY2024FY2025
Cash and equivalents0.4101.64
Short-term investments2
Other current assets0.010.010.05
Total current assets0.420.0114
Property, plant and equipment0.05
Lease right-of-use assets0.19
Total assets0.420.01164
Accounts payable0.050.590.45
Accrued liabilities0.5
Total current liabilities0.121.0210.7
Lease liabilities0.13
Total liabilities0.391.3710.8
Paid-in capital2.952.950.02
Retained earnings-3-4.39-10.4
Shareholders' equity0.03-1.36153
Total equity0.03-1.36153
Total liabilities and equity0.420.01164
Shares outstanding7.97.91.26

Cash flow statement

FY2024FY2024FY2025
Net income-0.78-1.39-6
Depreciation and amortization0.01
Stock-based compensation0.070.071.57
Change in payables0.050.54
Cash from operations-0.63-0.73-8.93
Capital expenditures-0.06
Acquisitions0.02
Cash from investing-10.1
Debt issued3
Stock issued1.0611.6
Cash from financing1.030.3320.6
Net change in cash0.4-0.411.63
Free cash flow-8.98

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 $7.25 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)-54.6%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-45.6%Net income / average total assets.
Return on invested capital (ROIC)-20.3%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%.

Growth

MetricValueHow it is calculated
Total assets growth, 1y1,257,338.0%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y37.7%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 ratio0.51xCurrent assets / current liabilities.
Quick ratio0.01x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.01x(Cash + short-term investments) / current liabilities.
Liabilities / assets16.6%Total liabilities / total assets.
Interest coverage-6.35xOperating income / interest expense.
Working capital-$10.4MCurrent assets - current liabilities.
Tangible book value$106.4MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$33.95Net 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.
FCF per share-$7.78Free cash flow / diluted weighted shares.
Operating cash flow per share-$7.75Cash from operations / diluted weighted shares.
Book value per share$70.54Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$70.54Tangible book value / shares outstanding.
Cash per share$0.18(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$10.9MShare price x shares outstanding.
Enterprise value$10.7MMarket cap + total debt - cash - short-term investments.
P/B0.10xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.10xMarket cap / tangible book value, when positive.
FCF yield-121.9%Free cash flow / market cap.
Earnings yield-531.7%Net income / market cap (the inverse of P/E).
Was Apimeds Pharmaceuticals US, Inc. profitable in fiscal 2025?

No. It reported a net loss of $6.0M.

How much free cash flow did Apimeds Pharmaceuticals US, Inc. generate in fiscal 2025?

Cash from operations of $8.9M minus capital expenditures of $57.3K left free cash flow of -$9.0M.

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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