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Financial statements

Liquidia Corp financial statements

Income statement, balance sheet and cash flow statement for the last 7 fiscal years, taken from the XBRL data Liquidia Corp 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

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Revenue8.070.7412.915.917.514158
Cost of revenue0.243.022.862.895.88
Gross profit0.59.8313.114.68.12
Research and development40.532.220.519.443.247.839.3
Selling, general and administrative44.781.6157
General and administrative13.627.423.132.444.781.6
Operating income-46.8-59.1-33.8-38.8-73.4-121-51.4
Interest expense1.370.860.762.346.2714.724.2
Interest income0.610.180.031.093.477.656.62
Other non-operating income-0.76-0.67-0.78-2.25-5.12-7-17.5
Income tax0000000
Net income-47.6-59.8-34.6-41-78.5-128-68.9
EBITDA-44.3-56-28.2-35.1-71.2-119-49.8
EPS, basic-2.57-1.76-0.70-0.67-1.21-1.63-0.80
EPS, diluted-2.57-1.76-0.70-0.67-1.21-1.63-0.80
Shares, basic (weighted)18.533.949.7616578.786.1
Shares, diluted (weighted)18.533.949.7616578.786.1

Balance sheet

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents55.865.357.593.383.7176191
Receivables02.995.024.062.7254.1
Inventory0.2423.8
Other current assets0.590.750.791.512.165.674.83
Total current assets56.466.161.399.889.9185273
Property, plant and equipment9.256.815.024.154.488.311.8
Lease right-of-use assets2.822.652.412.11.74.193.95
Goodwill03.93.93.93.93.93.9
Intangible assets05.534.393.733.433.162.95
Other non-current assets0.2910.913.2
Total assets68.899.593.7129118230328
Accounts payable3.53.731.072.21.44.693.68
Accrued liabilities3.163.263.162.868.5410.320.3
Short-term debt5.590
Total current liabilities16.911.77.338.818.641.8136
Long-term debt10.310.310.419.9
Lease liabilities5.675.014.233.332.3
Total liabilities33.928.428.538.871151283
Total debt15.910.310.419.9
Paid-in capital250346375441476637671
Retained earnings-215-275-310-351-429-557-626
Shareholders' equity34.971.165.390.447.379.444.7
Total equity34.971.165.390.447.379.444.7
Total liabilities and equity68.899.593.7129118230328
Shares outstanding28.243.352.364.568.684.787.2

Cash flow statement

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Net income-47.6-59.8-34.6-41-78.5-128-68.9
Depreciation and amortization2.573.135.613.652.182.21.53
Stock-based compensation3.383.956.759.310.118.829.5
Change in receivables0.270-2.99-2.030.961.34-51.4
Change in inventory-0.24-23
Change in payables0.29-0.3-7.560.81-1.152.33-2.59
Cash from operations-48.3-54.1-34-28.6-41.6-93.4-35.7
Capital expenditures-1.85-0.75-0.11-0.59-1.29-4.95-4.34
Cash from investing-1.850.25-0.11-0.59-11.3-8.44-6.34
Debt issued5010.419.841.757.575
Debt repaid0-5.65-10.4-10.5-21.7-4.85-21.1
Stock issued0.140.040.040.840.51.772.97
Cash from financing66.463.426.36543.219559.7
Net change in cash16.39.52-7.8235.8-9.692.817.7
Free cash flow-50.1-54.9-34.1-29.2-42.9-98.4-40
Interest paid0.890.820.421.630.36
Income taxes paid000

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 $68.43 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Operating margin37.4%Operating income / revenue.
EBITDA margin37.7%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin30.7%Net income / revenue.
FCF margin33.4%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin37.2%Cash from operations / revenue.
Return on equity (ROE)71.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)26.6%Net income / average total assets.
R&D / revenue12.4%Research and development expense / revenue.
SG&A / revenue42.7%Selling, general and administrative expense / revenue.
Stock-based pay / revenue7.7%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue3.8%Capital expenditures / revenue.
D&A / revenue0.3%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y1,031.0%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y115.0%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y192.5%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-43.6%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-20.9%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-8.8%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y42.4%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y36.4%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y26.9%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y9.3%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y12.2%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, 5y20.5%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 ratio2.31xCurrent assets / current liabilities.
Quick ratio2.07x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.50x(Cash + short-term investments) / current liabilities.
Liabilities / assets62.6%Total liabilities / total assets.
Interest coverage6.33xOperating income / interest expense.
Working capital$248.4MCurrent assets - current liabilities.
Goodwill and intangibles / assets1.3%(Goodwill + intangible assets) / total assets.
Tangible book value$188.4MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.86xRevenue / average total assets.
Fixed asset turnover13.0xRevenue / average property, plant and equipment.
Receivables turnover4.15xRevenue / average receivables.
Days sales outstanding88 days365 x average receivables / revenue.
FCF conversion108.7%Free cash flow / net income, when net income is positive.
Capex / operating cash flow10.1%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$1.37Net 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$4.45Revenue / diluted weighted shares.
FCF per share$1.49Free cash flow / diluted weighted shares.
Operating cash flow per share$1.65Cash from operations / diluted weighted shares.
Book value per share$2.19Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$2.11Tangible book value / shares outstanding.
Cash per share$3.19(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$6.13BShare price x shares outstanding.
Enterprise value$5.84BMarket cap + total debt - cash - short-term investments.
P/E44.2xMarket cap / net income. Only when net income is positive.
P/S13.6xMarket cap / revenue.
P/B31.4xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book32.5xMarket cap / tangible book value, when positive.
P/FCF40.6xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF36.5xMarket cap / cash from operations, when positive.
EV/Sales13.0xEnterprise value / revenue.
EV/EBIT34.6xEnterprise value / operating income, when both are positive.
EV/EBITDA34.4xEnterprise value / EBITDA, when both are positive.
EV/FCF38.8xEnterprise value / free cash flow, when both are positive.
FCF yield2.5%Free cash flow / market cap.
Earnings yield2.3%Net income / market cap (the inverse of P/E).
What was Liquidia Corp's revenue in fiscal 2025?

Liquidia Corp reported revenue of $158.3M for fiscal 2025, 1,031.2% higher than the year before.

Was Liquidia Corp profitable in fiscal 2025?

No. It reported a net loss of $68.9M.

How much free cash flow did Liquidia Corp generate in fiscal 2025?

Cash from operations of $35.7M minus capital expenditures of $4.3M left free cash flow of -$40.0M.

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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