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Financial statements

Lineage Cell Therapeutics, Inc. financial statements

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

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue5.923.464.993.521.834.3414.78.959.514.6
Cost of revenue0.360.170.30.410.391.430.730.670.33
Gross profit5.573.294.693.11.442.92148.279.17
Research and development36.1242117.912.333.91415.712.517.7
General and administrative28.419.924.72415.618.222.517.318.218.5
Operating expenses64.543.946.54227.952.136.533
Operating income-59-38.9-41.8-38.9-26.4-49.2-22.5-24.7-21.5-36.6
Interest income1.691.04
Other non-operating income77.615.6-5.3419.64.525.94-3.291.452.9-32
Pre-tax income18.6-23.3-47.1-19.2-21.9-43.3-25.8-23.3-18.6-68.6
Income tax0.35-7.41-1.240.54-1.80-5.28
Net income to minority interests-15-3.31-0.79-0.12-0.04-0.25-0.080.010.030.17
Net income33.6-20-46-11.7-20.6-43-26.3-21.5-18.6-63.5
EBITDA-57.8-38-40.7-37.9-25.6-48.5-21.9-24.2-20.9-35.9
EPS, basic0.35-0.17-0.36-0.08-0.14-0.26-0.15-0.12-0.09-0.28
EPS, diluted0.34-0.17-0.36-0.08-0.14-0.26-0.15-0.12-0.09-0.28
Shares, basic (weighted)97.31140.130.150.15165170173200230
Shares, diluted (weighted)99.61140.130.150.150.16170173200230

Balance sheet

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents22.136.823.69.532.655.711.435.445.840.8
Short-term investments1.347.1521.28.982.6246.50.052.0215
Receivables0.340.140.050.0450.60.30.750.640.89
Other current assets1.781.41.92.862.432.351.832.22.552.49
Total current assets25.642.636.457.5441126038.45159.2
Property, plant and equipment5.535.535.848.185.634.875.672.252.252.57
Lease right-of-use assets0.780.222.522.142.13
Goodwill10.710.710.710.710.710.710.7
Intangible assets10.26.93.1348.24746.846.746.646.531.7
Total assets143173102125108175124101113113
Accounts payable1.590.942.362.432.613.542.392.051.172.34
Accrued liabilities3.212.371.641.251.7122.13.831.11.21.1
Deferred revenue0.570.310.040.050.1952.19.410.87.393.33
Total current liabilities8.856.886.816.497.7747.119181411.4
Long-term debt0.120.02
Lease liabilities1.853.872.511.942.861.981.31.53
Other non-current liabilities0.010.0300
Total liabilities12.18.989.4114.212.883.651.73936.269.2
Retained earnings-196-216-262-273-294-337-363-385-403-467
Treasury stock-2.89
Other comprehensive income-0.740.451.43-0.68-3.67-5.21-3.57-3.07-2.88-3.92
Shareholders' equity11816392.211396.292.273.363.478.444.5
Minority interests12.61.62-1.59-1.71-1.07-1.32-1.4-1.4-1.37-1.2
Total equity13116492.211195.190.971.9627743.3
Total liabilities and equity143173102125108175124101113113
Shares outstanding103127127150153169170175220243

Cash flow statement

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income18.6-23.3-46.8-11.8-20.7-43.3-26.4-21.5-18.6-63.4
Depreciation and amortization1.180.951.0810.820.660.580.560.590.7
Stock-based compensation7.953.935.43.582.233.524.294.645.084.75
Deferred income tax0-1.240-1.80-5.28
Change in receivables0.19-0.170.050.470.29-0.8650.3-0.450.11-0.32
Change in inventory0
Change in payables0.011.31.1-2.890.3121.6-18.7-2.3-1.682.27
Cash from operations-42.3-30.5-30.9-31.9-19.8-23.61.06-28.6-23.1-18.9
Capital expenditures-2.25-1.33-0.56-0.44-0.06-0.34-0.41-0.67-0.57-0.52
Purchases of investments-53.4-16.4-8.76-14.9
Sales and maturities of investments00.20.020
Cash from investing-10.9-10.211.817139.75-46.246.4-2.31-13.5
Debt repaid-0.05-0.1-0.07
Stock issued20.148.90.15.1330.90.156.630.231.25
Cash from financing32.855.45.770.6229.936.91.636.4235.927
Exchange rate effect0.290.10.01-0.87-0.25-0.10.4
Net change in cash-20.114.8-13.3-14.323.123.1-44.324.110.4-5.03
Free cash flow-44.6-31.8-31.4-32.4-19.8-23.90.65-29.2-23.7-19.4
Interest paid0.090.160.160.030.020.010.010.010.010.03
Income taxes paid00

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 $1.03 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Operating margin-205.2%Operating income / revenue.
EBITDA margin-199.6%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-246.6%Net income / revenue.
FCF margin-186.4%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-182.0%Cash from operations / revenue.
Return on equity (ROE)-53.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-30.4%Net income / average total assets.
Return on invested capital (ROIC)-90.0%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%.
R&D / revenue156.8%Research and development expense / revenue.
Stock-based pay / revenue38.8%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue4.4%Capital expenditures / revenue.
D&A / revenue5.6%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y53.2%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-0.3%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y51.5%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-43.2%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-15.3%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-14.3%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-0.6%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-3.1%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y0.8%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y14.9%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y10.7%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, 5y333.7%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 ratio6.61xCurrent assets / current liabilities.
Quick ratio6.44x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio6.34x(Cash + short-term investments) / current liabilities.
Liabilities / assets43.7%Total liabilities / total assets.
Working capital$45.0MCurrent assets - current liabilities.
Goodwill and intangibles / assets39.9%(Goodwill + intangible assets) / total assets.
Tangible book value$18.5MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.12xRevenue / average total assets.
Fixed asset turnover5.20xRevenue / average property, plant and equipment.
Receivables turnover16.6xRevenue / average receivables.
Days sales outstanding22 days365 x average receivables / revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.12Net 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.
Revenue per share$0.05Revenue / diluted weighted shares.
FCF per share-$0.09Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.09Cash from operations / diluted weighted shares.
Book value per share$0.24Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.07Tangible book value / shares outstanding.
Cash per share$0.20(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$260.5MShare price x shares outstanding.
Enterprise value$209.7MMarket cap + total debt - cash - short-term investments.
P/S19.9xMarket cap / revenue.
P/B4.28xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book14.0xMarket cap / tangible book value, when positive.
EV/Sales16.0xEnterprise value / revenue.
FCF yield-9.4%Free cash flow / market cap.
Earnings yield-12.4%Net income / market cap (the inverse of P/E).
What was Lineage Cell Therapeutics, Inc.'s revenue in fiscal 2025?

Lineage Cell Therapeutics, Inc. reported revenue of $14.6M for fiscal 2025, 53.2% higher than the year before.

Was Lineage Cell Therapeutics, Inc. profitable in fiscal 2025?

No. It reported a net loss of $63.5M.

How much free cash flow did Lineage Cell Therapeutics, Inc. generate in fiscal 2025?

Cash from operations of $18.9M minus capital expenditures of $522.0K left free cash flow of -$19.4M.

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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