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Financial statements

Equillium, Inc. financial statements

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

FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue15.836.141.1
Research and development4.9417.619.426.437.53737.412.8
General and administrative3.679.0910.211.417.213.611.910.8
Operating expenses8.6226.729.537.877.850.649.423.6
Operating income-8.62-26.7-29.5-37.8-62.1-14.5-8.27-23.6
Interest expense2.560.281.11.071.050.49
Interest income0.341.390.480.060.422.331.380.83
Other non-operating income-4.641.13-0.27-1.27-0.351.77
Pre-tax income-13.3-25.6-29.8-39.1-62.4-12.8-7.71-22.4
Income tax0000.580.360
Net income-13.3-25.6-29.8-39.1-62.4-13.3-8.07-22.4
EBITDA-8.61-26.7-29.5-37.7-62-14.4-8.13-23.5
EPS, basic-1.09-1.47-1.46-1.36-1.85-0.38-0.23-0.39
EPS, diluted-1.09-1.47-1.46-1.36-1.85-0.38-0.23-0.39
Shares, basic (weighted)12.217.420.428.833.734.735.457.3
Shares, diluted (weighted)12.217.420.428.833.734.735.457.3

Balance sheet

FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents28.513.22450.459.123.218.130.3
Short-term investments37.439.958.230.311.917.74.49
Receivables02.843.740
Other current assets1.192.293.012.660.010.240.430.21
Total current assets67.155.485.283.476.749.32531
Property, plant and equipment0.060.090.240.240.390.320.260.16
Lease right-of-use assets1.651.190.80.360.66
Other non-current assets0.020.020.150.10.070.03
Total assets67.255.585.485.478.450.525.631.9
Accounts payable1.121.872.771.233.984.712.680.76
Accrued liabilities0.912.012.815.897.246.73.481.82
Deferred revenue14.715.7
Short-term debt1.671.435.71
Total current liabilities2.033.887.258.923227.66.362.93
Long-term debt9.688.288.753.24
Lease liabilities1.240.820.380.190.36
Other non-current liabilities0.20.130.05
Total liabilities2.2313.715.618.946.5286.543.29
Total debt9.689.9410.29.07
Paid-in capital80.482.9141177204208212244
Retained earnings-15.5-41.1-70.9-110-172-186-194-216
Other comprehensive income0.010.02-0.3-0.140.080.140.780.36
Shareholders' equity64.941.869.966.531.922.619.128.6
Total equity64.941.869.966.531.922.619.128.6
Total liabilities and equity67.255.585.485.478.450.525.631.9
Shares outstanding17.417.424.829.534.435.335.661.5

Cash flow statement

FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-13.3-25.6-29.8-39.1-62.4-13.3-8.07-22.4
Depreciation and amortization0.010.020.050.070.120.130.140.12
Stock-based compensation0.442.253.824.414.8443.752.32
Deferred income tax00000
Change in receivables-2.84-0.93.74
Change in payables0.840.780.89-1.582.510.72-2-1.94
Cash from operations-7.53-22.9-24.6-32.1-8.73-21.8-19-22.7
Capital expenditures-0.04-0.07-0.2-0.06-0.28-0.05-0.09-0.05
Purchases of investments-37.4-54.6-55.5-33-15-54.7-17.6
Cash from investing-37.4-2.17-18.627.418.7-4.7613.84.46
Stock issued0.29-0.160.010.89001.84
Share buybacks-0.26
Cash from financing66.49.8453.931.1-1.22-9.230.1630.4
Net change in cash21.4-15.310.826.48.74-35.9-5.1312.2
Free cash flow-7.56-23-24.8-32.1-9.01-21.8-19.1-22.8
Interest paid0.140.840.840.850.95
Income taxes paid0.580.35

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 $1.67 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)-32.1%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-30.7%Net income / average total assets.

Growth

MetricValueHow it is calculated
Book value growth, 1y50.0%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-3.6%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-16.4%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y24.5%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-25.9%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y-17.9%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y62.1%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y19.3%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, 5y23.0%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 ratio23.4xCurrent assets / current liabilities.
Quick ratio23.1x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio23.1x(Cash + short-term investments) / current liabilities.
Liabilities / assets4.5%Total liabilities / total assets.
Working capital$55.5MCurrent assets - current liabilities.
Tangible book value$56.0MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.16Net 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-$0.18Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.18Cash from operations / diluted weighted shares.
Book value per share$0.88Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.88Tangible book value / shares outstanding.
Cash per share$0.90(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$105.9MShare price x shares outstanding.
Enterprise value$48.7MMarket cap + total debt - cash - short-term investments.
P/B1.89xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.89xMarket cap / tangible book value, when positive.
FCF yield-19.0%Free cash flow / market cap.
Earnings yield-17.0%Net income / market cap (the inverse of P/E).
Was Equillium, Inc. profitable in fiscal 2025?

No. It reported a net loss of $22.4M.

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

Cash from operations of $22.7M minus capital expenditures of $48.0K left free cash flow of -$22.8M.

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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