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Financial statements

Arcutis Biotherapeutics, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 8 fiscal years, taken from the XBRL data Arcutis Biotherapeutics, 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

FY2018FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Revenue003.6959.6197376
Cost of revenue00.754.9919.136.7
Gross profit02.9354.6177339
Research and development17.936.511514618211176.477.1
Selling, general and administrative61122185229275
General and administrative1.86.6121.361122
Operating expenses19.743.1137207305
Operating income-19.7-43.1-137-207-302-241-128-12.2
Interest expense0015.729.727.212.1
Interest income12.516.18.9
Other non-operating income0.481.140.970.17-9.83-0.730.050.44
Pre-tax income-206-311-256-130-8.24
Income tax000003.110.651.17
Net income-19.3-42-136-206-311-262-140-16.1
EBITDA-19.7-43.1-137-206-301-240-128-11.5
EPS, basic-15.53-22.78-3.80-4.18-5.66-3.78-1.16-0.13
EPS, diluted-15.53-22.78-3.80-4.18-5.66-3.78-1.16-0.13
Shares, basic (weighted)1.241.8435.749.45569.3121127
Shares, diluted (weighted)1.241.8435.749.45569.3121127

Balance sheet

FY2018FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents39.463.365.196.453.688.471.342.9
Short-term investments37.9219291356183157178
Receivables08.4625.873.1146
Inventory07.5113.114.522.6
Other current assets5.216.8414.210.618.719.721.1
Total current assets106293403437330336411
Property, plant and equipment0.232.022.261.881.541.041.04
Lease right-of-use assets0.263.353.042.722.361.954.47
Intangible assets07.196.449.4814.8
Other non-current assets0.050.080.080.080.60.61.42
Total assets107298408449341349433
Accounts payable1.417.147.358.831214.212.5
Accrued liabilities3.6515.525.528.333.966.8116
Short-term debt001
Total current liabilities5.2422.633.337.846.781130
Long-term debt072.4198202107108
Lease liabilities0.134.964.774.123.382.565.27
Other non-current liabilities0.180.080.0300.850.570.43
Total liabilities5.5527.6110240253191243
Total debt072.4198202107109
Paid-in capital1.244737069301,0711,2791,328
Retained earnings-66.3-202-408-720-982-1,122-1,138
Other comprehensive income-0-0-0.26-1.090-0.01-0.04
Shareholders' equity-24-6527129821088.7158189
Total equity-24-6527129821088.7158189
Total liabilities and equity107298408449341349433
Shares outstanding2.1243.350.36196.8118123

Cash flow statement

FY2018FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Net income-19.3-42-136-206-311-262-140-16.1
Depreciation and amortization00.070.120.450.620.80.60.7
Stock-based compensation0.150.827.9423.932.738.841.740.4
Deferred income tax000-0.150.05
Change in receivables00-8.46-17.3-47.3-73.2
Change in inventory00-7.51-5.62-0.4-7.33
Change in payables1.26-0.465.670.251.573.152.23-1.69
Cash from operations-14.1-42.8-113-175-258-247-112-5.63
Capital expenditures0-0.3-0.32-1-0.33-0.43-0.14-0.69
Purchases of investments-11.5-60.8-279-293-415-226-255-247
Sales and maturities of investments034.897.6218351407289
Cash from investing-11.5-26.3-182-76-87.218028.8-30.3
Debt issued007412500
Debt repaid00-1000
Stock issued0012820716201620
Cash from financing61.693.129828230210166.26.97
Net change in cash3623.93.2931.4-43.134.4-17.4-28.7
Free cash flow-14.1-43.1-113-176-258-247-112-6.31
Interest paid000.1412.625.422.210.3
Income taxes paid000

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 $26.92 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin91.1%Gross profit / revenue.
Operating margin7.4%Operating income / revenue.
Net margin6.1%Net income / revenue.
FCF margin8.4%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin8.5%Cash from operations / revenue.
Return on equity (ROE)12.9%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)5.8%Net income / average total assets.
Return on invested capital (ROIC)9.2%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 / revenue19.6%Research and development expense / revenue.
SG&A / revenue64.1%Selling, general and administrative expense / revenue.
Stock-based pay / revenue9.4%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.0%Capital expenditures / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y91.3%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y367.3%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y91.3%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y387.3%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y20.3%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-3.3%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y-6.9%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y24.1%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-1.2%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y7.7%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y5.2%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y32.2%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y29.0%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio2.92xCurrent assets / current liabilities.
Quick ratio2.46x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.49x(Cash + short-term investments) / current liabilities.
Debt / equity0.49xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets22.3%Total debt / total assets.
Liabilities / assets54.8%Total liabilities / total assets.
Net debt-$129.7MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage2.47xOperating income / interest expense.
Working capital$307.3MCurrent assets - current liabilities.
Goodwill and intangibles / assets2.8%(Goodwill + intangible assets) / total assets.
Tangible book value$206.9MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.95xRevenue / average total assets.
Fixed asset turnover532xRevenue / average property, plant and equipment.
Inventory turnover1.06xCost of revenue / average inventory.
Days inventory345 days365 x average inventory / cost of revenue.
Receivables turnover2.99xRevenue / average receivables.
Days sales outstanding122 days365 x average receivables / revenue.
Days payables59 days365 x average accounts payable / cost of revenue.
Cash conversion cycle409 daysDays inventory + days sales outstanding - days payables.
FCF conversion137.3%Free cash flow / net income, when net income is positive.
Capex / operating cash flow0.4%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.21Net 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$3.41Revenue / diluted weighted shares.
FCF per share$0.29Free cash flow / diluted weighted shares.
Operating cash flow per share$0.29Cash from operations / diluted weighted shares.
Book value per share$1.76Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$1.65Tangible book value / shares outstanding.
Cash per share$1.90(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$3.38BShare price x shares outstanding.
Enterprise value$3.25BMarket cap + total debt - cash - short-term investments.
P/E119xMarket cap / net income. Only when net income is positive.
P/S7.29xMarket cap / revenue.
P/B15.3xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book16.4xMarket cap / tangible book value, when positive.
P/FCF86.4xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF86.1xMarket cap / cash from operations, when positive.
EV/Sales7.01xEnterprise value / revenue.
EV/EBIT95.0xEnterprise value / operating income, when both are positive.
EV/FCF83.1xEnterprise value / free cash flow, when both are positive.
FCF yield1.2%Free cash flow / market cap.
Earnings yield0.8%Net income / market cap (the inverse of P/E).
What was Arcutis Biotherapeutics, Inc.'s revenue in fiscal 2025?

Arcutis Biotherapeutics, Inc. reported revenue of $376.1M for fiscal 2025, 91.3% higher than the year before.

Was Arcutis Biotherapeutics, Inc. profitable in fiscal 2025?

No. It reported a net loss of $16.1M.

How much free cash flow did Arcutis Biotherapeutics, Inc. generate in fiscal 2025?

Cash from operations of $5.6M minus capital expenditures of $686.0K left free cash flow of -$6.3M.

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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