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Financial statements

Celcuity Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data Celcuity 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

FY2017FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Research and development3.064.986.336.277.6825.835.360.6104145
General and administrative0.260.971.611.541.872.64.15.649.0627.2
Operating expenses3.335.957.937.819.5628.439.466.2113172
Operating income-3.33-5.95-7.93-7.81-9.56-28.4-39.4-66.2-113-172
Interest expense00.450001.262.115.3310.317.1
Interest income0.020.150.450.450.080.011.137.7811.812.3
Other non-operating income0.02-0.30.450.450.08-1.25-0.982.451.49-4.85
Pre-tax income-3.31-6.25-7.48-7.36-9.47-29.6-40.4-63.8-112-177
Income tax00000
Net income-3.31-6.25-7.48-7.36-9.47-29.6-40.4-63.8-112-177
EBITDA-3.26-5.85-7.71-7.47-9.17-28.1-39.2-66.1-113-172
EPS, basic-0.52-0.84-0.74-0.72-0.92-2.21-2.64-2.69-2.83-3.79
EPS, diluted-0.52-0.84-0.74-0.72-0.92-2.21-2.64-2.69-2.83-3.79
Shares, basic (weighted)6.317.4610.110.210.313.415.423.739.446.8
Shares, diluted (weighted)6.317.4610.110.210.313.415.423.739.446.8

Balance sheet

FY2017FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents5.862.6915.918.711.684.324.630.722.5166
Short-term investments021.68.950144150213276
Other current assets00.210.270.270.320.726.6102.75.27
Total current assets5.9124.525.219.312.285.4175191245466
Property, plant and equipment0.140.280.810.830.560.310.260.230.340.5
Lease right-of-use assets00.20.230.240.250.40.220.05
Long-term investments07.210
Other non-current assets0.35
Total assets6.06322620.31385.9176191245467
Accounts payable0.330.070.120.140.221.512.635.089.376.41
Accrued liabilities0.110.510.540.580.770.84.068.9322.2
Total current liabilities0.450.580.660.911.192.516.8814.231.744.2
Long-term debt014.6353797.7127
Lease liabilities00.060.060.060.060.230.05
Total liabilities0.450.580.680.981.2517.241.951.5130366
Total debt1635.837.6105138
Paid-in capital0.5933.434.836.138125230300387549
Retained earnings-8.33-2.01-9.49-16.8-26.3-55.9-96.3-160-272-449
Shareholders' equity5.6131.425.319.311.768.7134140116101
Total equity5.6131.425.319.311.768.7134140116101
Total liabilities and equity6.06322620.31385.9176191245467
Shares outstanding010.110.210.310.314.921.725.537.148.2

Cash flow statement

FY2017FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-3.31-6.25-7.48-7.36-9.47-29.6-40.4-63.8-112-177
Depreciation and amortization0.070.10.220.340.390.30.210.140.130.17
Stock-based compensation0.190.871.171.041.762.614.644.96.9921.4
Change in payables0.07-0.260.030.050.051.311.082.434.32-3.04
Cash from operations-2.89-4.95-6.08-6-7.15-20.3-36-53.8-83.5-153
Capital expenditures-0.04-0.24-0.630.38-0.09-0.08-0.16-0.1-0.25-0.25
Purchases of investments0-28.7-3.240-144-315-705-396
Cash from investing-0.04-2919.18.53-0.09-0.08-144-5.01-63.1-64.1
Stock issued00.1700.060.150.390.773.49
Cash from financing3.7230.70.240.260.149312064.9138361
Net change in cash0.79-3.2213.32.79-7.172.6-59.76.09-8.15143
Free cash flow-2.93-5.19-6.71-5.62-7.24-20.4-36.2-53.9-83.7-154
Interest paid00.691.263.277.5910.3

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 $79.52 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on assets (ROA)-27.3%Net income / average total assets.

Growth

MetricValueHow it is calculated
Book value growth, 1y-13.0%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-9.1%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y53.8%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y90.3%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y38.5%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y104.8%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y18.5%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y44.7%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, 5y35.4%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 ratio8.93xCurrent assets / current liabilities.
Quick ratio8.68x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio8.68x(Cash + short-term investments) / current liabilities.
Debt / assets0.0%Total debt / total assets.
Liabilities / assets101.5%Total liabilities / total assets.
Net debt-$754.0MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-9.37xOperating income / interest expense.
Working capital$689.0MCurrent assets - current liabilities.
Goodwill and intangibles / assets6.0%(Goodwill + intangible assets) / total assets.
Tangible book value-$62.8MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$4.13Net 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-$3.51Free cash flow / diluted weighted shares.
Operating cash flow per share-$3.50Cash from operations / diluted weighted shares.
Book value per share-$0.26Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$1.28Tangible book value / shares outstanding.
Cash per share$15.41(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$3.89BShare price x shares outstanding.
Enterprise value$3.14BMarket cap + total debt - cash - short-term investments.
FCF yield-4.9%Free cash flow / market cap.
Earnings yield-5.8%Net income / market cap (the inverse of P/E).
Was Celcuity Inc. profitable in fiscal 2025?

No. It reported a net loss of $177.0M.

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

Cash from operations of $153.3M minus capital expenditures of $249.0K left free cash flow of -$153.5M.

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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