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Financial statements

Beta Bionics, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Beta Bionics, 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
Revenue1265.1100
Cost of revenue5.6929.244.7
Gross profit6.3135.955.5
Research and development17.926.234.8
Selling and marketing1237.161.4
General and administrative12.217.931
Operating expenses42.281.1127
Operating income-35.9-45.3-71.7
Interest income1.783.9110.9
Other non-operating income-8.25-9.51-1.52
Income tax00
Net income-44.1-54.8-73.2
EBITDA-34.6-44.1-70.1
EPS, basic-8.31-8.60-1.81
EPS, diluted-8.31-8.60-1.81
Shares, basic (weighted)5.36.3740.5
Shares, diluted (weighted)5.36.3740.5

Balance sheet

FY2024FY2024FY2025
Cash and equivalents26.630.431.6
Short-term investments70.273.1188
Receivables4.451217.1
Inventory1.2513.321.7
Other current assets0.280.829.84
Total current assets104133268
Property, plant and equipment2.484.788.6
Lease right-of-use assets3.726.656.63
Long-term investments45.4
Other non-current assets0.120.150.18
Total assets110150329
Accounts payable1.172.855
Accrued liabilities5.489.9412.7
Deferred revenue0.090.941.56
Total current liabilities10.621.130.9
Lease liabilities35.735.37
Other non-current liabilities1.55
Total liabilities51.473.641.1
Paid-in capital26.451.3657
Retained earnings-230-297-370
Other comprehensive income0.140.070.4
Shareholders' equity-203-245288
Total equity-203-245288
Total liabilities and equity110150329
Shares outstanding6.6744.4

Cash flow statement

FY2024FY2024FY2025
Net income-44.1-54.8-73.2
Depreciation and amortization1.231.151.57
Stock-based compensation5.666.3816.4
Change in receivables-4.49-7.62-5.16
Change in inventory-1.19-11.4-9.88
Change in payables0.721.522.1
Cash from operations-32.4-48.3-50.9
Capital expenditures-0.4-3.4-5.3
Purchases of investments-69.3-72.1-282
Cash from investing-69.7-3.48-163
Stock issued0.010.09195
Cash from financing10155.6215
Net change in cash-1.113.871.14
Free cash flow-32.8-51.7-56.2

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 $21.51 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin58.3%Gross profit / revenue.
Operating margin-69.8%Operating income / revenue.
EBITDA margin-67.9%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-61.3%Net income / revenue.
FCF margin-51.6%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-46.9%Cash from operations / revenue.
Return on equity (ROE)-28.5%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-25.0%Net income / average total assets.
Return on invested capital (ROIC)-30.9%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 / revenue32.7%Research and development expense / revenue.
Stock-based pay / revenue17.8%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue4.7%Capital expenditures / revenue.
D&A / revenue1.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y53.9%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y54.8%Gross profit vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y119.7%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y536.7%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 ratio8.88xCurrent assets / current liabilities.
Quick ratio7.63x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio6.94x(Cash + short-term investments) / current liabilities.
Liabilities / assets12.3%Total liabilities / total assets.
Working capital$205.0MCurrent assets - current liabilities.
Tangible book value$256.4MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.41xRevenue / average total assets.
Fixed asset turnover11.1xRevenue / average property, plant and equipment.
Inventory turnover2.07xCost of revenue / average inventory.
Days inventory176 days365 x average inventory / cost of revenue.
Receivables turnover6.59xRevenue / average receivables.
Days sales outstanding55 days365 x average receivables / revenue.
Days payables39 days365 x average accounts payable / cost of revenue.
Cash conversion cycle192 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$1.64Net 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$2.67Revenue / diluted weighted shares.
FCF per share-$1.38Free cash flow / diluted weighted shares.
Operating cash flow per share-$1.25Cash from operations / diluted weighted shares.
Book value per share$5.70Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$5.70Tangible book value / shares outstanding.
Cash per share$4.01(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$967.7MShare price x shares outstanding.
Enterprise value$787.2MMarket cap + total debt - cash - short-term investments.
P/S8.13xMarket cap / revenue.
P/B3.77xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book3.77xMarket cap / tangible book value, when positive.
EV/Sales6.61xEnterprise value / revenue.
FCF yield-6.3%Free cash flow / market cap.
Earnings yield-7.5%Net income / market cap (the inverse of P/E).
What was Beta Bionics, Inc.'s revenue in fiscal 2025?

Beta Bionics, Inc. reported revenue of $100.3M for fiscal 2025, 53.9% higher than the year before.

Was Beta Bionics, Inc. profitable in fiscal 2025?

No. It reported a net loss of $73.2M.

How much free cash flow did Beta Bionics, Inc. generate in fiscal 2025?

Cash from operations of $50.9M minus capital expenditures of $5.3M left free cash flow of -$56.2M.

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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