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Financial statements

KALA BIO, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data KALA BIO, 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
Revenue006.076.3611.23.89000
Research and development252929.327.318.411.517.718.622.118.8
Selling, general and administrative10.935.46581.11056520.6
General and administrative7.6410.920.618.323.6
Operating expenses32.739.964.794.310314185.639.74139.2
Operating income-32.7-39.9-64.7-88.2-96.2-130-81.7-39.7-41-39.2
Interest expense0.771.023.318.488.598.387.275.815.783.28
Interest income0.150.531.692.360.490.10.662.712.061.14
Other non-operating income-12.436.9-2.542.4712.2
Income tax0000000000
Net income-33.2-42.2-66.7-94.3-104-143-44.8-42.2-38.5-27
EBITDA-32.4-39.6-64.4-87.4-95.3-129-81.2-39.4-40.7-38.8
EPS, basic-1,388.00-183.50-123.16-136.51-98.43-108.32-29.48-17.35-10.15-3.31
EPS, diluted-1,388.00-183.50-123.16-136.51-98.43-108.32-29.48-17.35-10.15-3.31
Shares, basic (weighted)0.020.230.540.691.061.321.522.433.88.15
Shares, diluted (weighted)0.020.230.540.691.061.321.522.433.88.15

Balance sheet

FY2017FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents45.511518385.477.392.170.550.951.27.56
Short-term investments76.3
Receivables11.69.615.30.2
Inventory4.14.655.238.64
Other current assets0.040.20.483.823.016.27.851.981.621.93
Total current assets45.611517710517112485.952.952.89.49
Property, plant and equipment0.590.792.172.73.172.720.40.750.75
Lease right-of-use assets0.4129.629.827.91.30.022.031.69
Total assets46.311722115422213986.855.955.59.49
Accounts payable11.25.452.521.724.92.830.920.630.99
Accrued liabilities3.996.6111.120.919218.916.022.390.18
Deferred revenue4.19
Short-term debt0.566.67510.3
Total current liabilities5.5514.91724.822.237.425.78.35172.49
Long-term debt9.11270.271.272.278.937.934.220.1
Lease liabilities0.551.81.43
Other non-current liabilities0.020.01
Total liabilities15.726.911612512212367.848.443.22.49
Total debt9.6518.97575758043.33429.3
Paid-in capital4.37224306325500559606637680702
Retained earnings-92.1-134-201-295-400-542-587-629-668-695
Other comprehensive income0
Shareholders' equity-87.889.710529.710016.8197.512.37
Total equity-87.889.710529.710016.8197.512.37
Total liabilities and equity46.311722115422213986.855.955.59.49
Shares outstanding0.020.50.680.731.191.321.712.766.090.56

Cash flow statement

FY2017FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-33.2-42.2-66.7-94.3-104-143-44.8-42.2-38.5-27
Depreciation and amortization0.30.290.350.840.910.980.540.30.260.32
Stock-based compensation2.073.578.629.9913.316.17.017.468.397
Change in receivables-11.61.96-5.7615.10.08
Change in inventory-3.87-4.27-2.37-6.261.717.54
Change in payables-0.340.214.09-2.77-0.923.23-2.08-1.9-0.290.36
Cash from operations-27.3-34.1-54.1-92.7-90.7-108-78.9-27.9-29.4-32
Capital expenditures-0.15-0.48-1.58-1.34
Acquisitions-4.65
Purchases of investments-114-4.99-9.87
Cash from investing-0.15-0.48-1.58-1.34-78.270.862.7-0.43-0.21-0.02
Debt issued1.331071.977.8
Stock issued030308.4315941.21.0418.53.399.13
Cash from financing67.21041248.9816142.6-7.948.5129.9-11.6
Net change in cash39.769.168.4-85.1-8.285.12-24.1-19.90.29-43.6
Free cash flow-27.5-34.6-55.7-94.1
Interest paid0.680.863.047.527.536.845.964.624.612.7

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 $0.48 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)-111.5%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-95.3%Net income / average total assets.
Return on invested capital (ROIC)-188.1%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, 1y-43.3%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-28.3%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-41.3%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-82.9%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-52.2%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-46.7%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y114.7%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y75.0%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, 5y50.4%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 ratio6.88xCurrent assets / current liabilities.
Quick ratio4.70x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio4.70x(Cash + short-term investments) / current liabilities.
Liabilities / assets14.5%Total liabilities / total assets.
Working capital$9.0MCurrent assets - current liabilities.
Tangible book value$9.0MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$135.92Net 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.
Operating cash flow per share-$267.84Cash from operations / diluted weighted shares.
Book value per share$0.47Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.47Tangible book value / shares outstanding.
Cash per share$0.37(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$9.2MShare price x shares outstanding.
Enterprise value$2.0MMarket cap + total debt - cash - short-term investments.
P/B1.02xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.02xMarket cap / tangible book value, when positive.
Earnings yield-109.5%Net income / market cap (the inverse of P/E).
What was KALA BIO, Inc.'s revenue in fiscal 2025?

KALA BIO, Inc. reported revenue of $0.0 for fiscal 2025.

Was KALA BIO, Inc. profitable in fiscal 2025?

No. It reported a net loss of $27.0M.

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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