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Financial statements

Cogent Biosciences, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 9 fiscal years, taken from the XBRL data Cogent Biosciences, 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

FY2018FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue8.369.7322.57.87
Research and development29.838.343.725.755.9122174233270
General and administrative4.687.451117.419.626.234.443.363.6
Operating income-26.2-36-32.2-82.2-75.6-148-208-276-333
Interest expense3.06
Interest income0.391.150.270.140.473.9913.118.114.7
Other non-operating income0.661.470.357.393.287.615.720.14.43
Income tax0
Net income-25.5-34.5-31.8-74.8-72.3-140-192-256-329
EBITDA-25-34.7-30.9-81.5-75.4-147-206-273-331
EPS, basic-7.30-4.04-3.03-11.70-1.35-1.73-1.94-1.94-2.16
EPS, diluted-7.30-4.04-3.03-11.70-1.35-1.73-1.94-1.94-2.16
Shares, basic (weighted)3.58.5610.515.353.558.779.7104129
Shares, diluted (weighted)3.58.5610.515.353.558.779.7104129

Balance sheet

FY2018FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents28.355.737.424222014053.298.2312
Short-term investments12.70119212189589
Receivables0.831.672
Other current assets0.510.741.172.722.954.445.069.49.59
Total current assets42.48140.6245223265271296910
Property, plant and equipment4.113.251.870.131.717.788.346.475.46
Lease right-of-use assets5.294.622.7723.32220.118.1
Long-term investments07.46
Other non-current assets0.420.433.734.754.864.863.3
Total assets49.185.949.4251232301313328938
Accounts payable1.351.523.180.733.485.8410.7129.5
Accrued liabilities1.321.62.51.443.396.069.8712.315.7
Deferred revenue6.8917.91.32
Total current liabilities11.224.913.213.117.126.838.255.764
Long-term debt0
Lease liabilities4.413.160.8318.217.515.914.4
Other non-current liabilities00.03
Total liabilities20.825.717.716.217.945.155.671.6301
Total debt0223
Paid-in capital2.51521563224006018011,0051,735
Retained earnings-51.3-92.1-124-199-271-411-604-859-1,188
Other comprehensive income-0.02-0.01-0.10.250.450.36
Shareholders' equity-48.860.231.8235214256258256636
Total equity-48.860.231.8235214256258256636
Total liabilities and equity49.185.949.4251232301313328938
Shares outstanding3.5110.310.644.760.569.986.1110161

Cash flow statement

FY2018FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-25.5-34.5-31.8-74.8-72.3-140-192-256-329
Depreciation and amortization1.171.321.290.720.150.82.32.52.6
Stock-based compensation1.343.093.246.0211.718.430.639.746.1
Deferred income tax000000000
Change in receivables0.1-0.84-0.332
Change in payables-0.030.371.66-2.452.752.364.811.36-2.51
Cash from operations-25.8-32.5-41.5-35.9-58.8-119-154-208-264
Capital expenditures-0.91-0.55-0.03-1.72-6.86-2.8-0.57-1.55
Purchases of investments-6.5-47.70-178-349-256-687
Sales and maturities of investments2137.723060254294289
Cash from investing13.6-10.523.28.42-1.72-125-97.838.3-400
Debt issued0049.3
Debt repaid00-54.6
Stock issued0.060.610.112500162011.5
Cash from financing-0.7370.30.1123238164164214878
Net change in cash-1327.3-18.2205-22.5-79.8-87.944.9214
Free cash flow-26.7-33-41.5-60.5-126-156-208-266
Interest paid002.02
Income taxes paid0

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 $32.31 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)-70.8%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-45.2%Net income / average total assets.
Return on invested capital (ROIC)-53.5%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
Book value growth, 1y148.3%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y35.5%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y22.1%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y185.9%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y46.1%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y30.2%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y24.1%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y29.9%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, 5y53.1%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 ratio13.6xCurrent assets / current liabilities.
Quick ratio13.4x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio13.4x(Cash + short-term investments) / current liabilities.
Debt / equity0.42xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets26.8%Total debt / total assets.
Liabilities / assets36.2%Total liabilities / total assets.
Net debt-$568.8MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-75.1xOperating income / interest expense.
Working capital$745.5MCurrent assets - current liabilities.
Tangible book value$532.4MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$2.21Net 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.
FCF per share-$1.81Free cash flow / diluted weighted shares.
Operating cash flow per share-$1.80Cash from operations / diluted weighted shares.
Book value per share$3.10Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$3.10Tangible book value / shares outstanding.
Cash per share$4.62(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$5.61BShare price x shares outstanding.
Enterprise value$5.04BMarket cap + total debt - cash - short-term investments.
P/B10.5xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book10.5xMarket cap / tangible book value, when positive.
FCF yield-5.5%Free cash flow / market cap.
Earnings yield-6.7%Net income / market cap (the inverse of P/E).
Was Cogent Biosciences, Inc. profitable in fiscal 2025?

No. It reported a net loss of $328.9M.

How much free cash flow did Cogent Biosciences, Inc. generate in fiscal 2025?

Cash from operations of $264.4M minus capital expenditures of $1.6M left free cash flow of -$266.0M.

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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