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Financial statements

CITIUS ONCOLOGY, INC. financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data CITIUS ONCOLOGY, 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

FY2022FY2024FY2023FY2024FY2025
Research and development4.244.936.42
General and administrative0.145.921.018.158.78
Operating expenses12.120.623.5
Operating income-0.14-1.01-20.6-23.5
Interest expense0.22
Interest income0.04
Other non-operating income0.523.43-0.18
Pre-tax income-12.1-20.6-23.7
Income tax0.580.581.06
Net income0.38-12.72.42-21.1-24.8
EPS, basic0.12-0.190.27-0.31-0.34
EPS, diluted0.12-0.190.27-0.31-0.34
Shares, basic (weighted)1.3467.56.668.173.3
Shares, diluted (weighted)1.3467.56.668.173.3

Balance sheet

FY2022FY2024FY2023FY2024FY2025
Cash and equivalents0.290.030.0303.92
Inventory8.2722.3
Other current assets0.097.730.032.71.33
Total current assets0.387.730.061127.5
Long-term investments67.870.672.6
Total assets68.247.772.684.4101
Accounts payable1.293.7113.2
Accrued liabilities0.260.384.09
Total current liabilities0.03212.0532.749.5
Total liabilities67.822.249.938.256.1
Paid-in capital43.785.4109
Retained earnings0.35-18.1-1.99-39.3-64
Shareholders' equity0.3525.522.746.144.9
Total equity0.3525.522.746.144.9
Total liabilities and equity68.247.772.684.4101
Shares outstanding2.4267.52.3471.683.5

Cash flow statement

FY2022FY2024FY2023FY2024FY2025
Net income0.38-12.72.42-21.1-24.8
Stock-based compensation1.977.58.32
Deferred income tax0.580.581.06
Change in inventory-2.13-12.6
Cash from operations-0.05-0.60.13-5.49
Cash from investing-67.3-1.32-5-5.75
Stock issued6615.2
Cash from financing67.71.664.8715.2
Net change in cash0.29-0.2603.92
Interest paid0.19

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 $1.05 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)-114.1%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-41.1%Net income / average total assets.
Return on invested capital (ROIC)-156.8%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
Operating cash flow growth, 1y-4,447.0%Operating cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-2.8%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y19.6%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y7.7%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 ratio0.73xCurrent assets / current liabilities.
Quick ratio0.29x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.28x(Cash + short-term investments) / current liabilities.
Liabilities / assets64.0%Total liabilities / total assets.
Interest coverage-129xOperating income / interest expense.
Working capital-$16.1MCurrent assets - current liabilities.
Tangible book value$40.4MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.43Net 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.
Book value per share$0.38Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.38Tangible book value / shares outstanding.
Cash per share$0.16(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$97.6MShare price x shares outstanding.
Enterprise value$81.1MMarket cap + total debt - cash - short-term investments.
P/B2.42xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book2.42xMarket cap / tangible book value, when positive.
Earnings yield-47.2%Net income / market cap (the inverse of P/E).
Was CITIUS ONCOLOGY, INC. profitable in fiscal 2025?

No. It reported a net loss of $24.8M.

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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