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Financial statements

Lucid Diagnostics Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data Lucid Diagnostics 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

FY2021FY2021FY2022FY2023FY2024FY2025
Revenue0.50.382.434.354.71
Cost of revenue0.591007.16.67
Gross profit0.50.38-2.75-1.96
Research and development5.449.311.37.255.995.68
Selling, general and administrative0.010.02
Selling and marketing1.315.2616.116.416.517.7
General and administrative1.5312.82419.320.223.9
Operating expenses8.2827.956.650.950.4
Operating income-8.28-27.4-56.3-48.5-46.1-49.6
Interest expense0.660.010.420.030.02
Interest income0.090.420.320.39
Other non-operating income-0.660.08-4.180.52-8.37
Pre-tax income-8.28-28.1-56.2-52.7-45.5-58
Income tax00
Net income-8.28-28.1-56.2-52.7-45.5-58
EBITDA-27.4-54.3-46-44.9-48.8
EPS, basic-0.59-1.51-1.55-1.26-1.05-0.69
EPS, diluted-0.59-1.51-1.55-1.26-1.05-0.69
Shares, basic (weighted)14.118.636.241.850.5102
Shares, diluted (weighted)14.118.636.241.850.5102

Balance sheet

FY2021FY2021FY2022FY2023FY2024FY2025
Cash and equivalents0.1153.722.518.922.434.7
Receivables0.20.020.050.050.64
Inventory0.110.280.340.35
Other current assets1.333.451.752.852.41.77
Total current assets1.4457.324.422.125.137.5
Property, plant and equipment0.971.591.331.060.81
Lease right-of-use assets2.011.312.641.81
Intangible assets3.451.420.740.32
Other non-current assets0.760.731.111.131.130.05
Total assets2.25932.527.330.740.4
Accounts payable2.061.491.061.151.240.97
Accrued liabilities0.560.881.182.832.72
Total current liabilities4.268.4329.423.528.6
Lease liabilities1.040.21.80.93
Total liabilities15.74.269.4629.625.329.5
Total debt13.3
Paid-in capital0.2996.6121130155231
Retained earnings-13.8-41.9-98.1-151-204-274
Shareholders' equity-13.554.723-2.315.3910.9
Total equity-13.554.723-2.315.3910.9
Total liabilities and equity2.25932.527.330.740.4
Shares outstanding14.134.940.542.363.1131

Cash flow statement

FY2021FY2021FY2022FY2023FY2024FY2025
Net income-8.28-28.1-56.2-52.7-45.5-58
Depreciation and amortization01.942.51.170.87
Stock-based compensation0.079.1313.95.764.184.49
Change in receivables-0.20.18-0.030-0.6
Change in payables1.15-0.67-0.450.090.1-0.27
Cash from operations-5.63-17.7-29.7-32.8-44.1-46.5
Capital expenditures-0.86-3.2-0.3-0.2
Cash from investing-0.86-4.11-0.22-0.65-0.2
Debt issued7.94
Debt repaid-2.65
Stock issued0.011.8100.02
Cash from financing5.5872.12.6129.548.259
Net change in cash-0.0553.5-31.2-3.583.4612.3
Free cash flow-18.5-32.9-44.4-46.7
Income taxes paid0

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 $0.83 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Operating margin-930.8%Operating income / revenue.
EBITDA margin-914.8%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-959.8%Pre-tax income / revenue.
Net margin-959.8%Net income / revenue.
Operating cash flow margin-860.8%Cash from operations / revenue.
Return on equity (ROE)-478.3%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-134.2%Net income / average total assets.
R&D / revenue99.0%Research and development expense / revenue.
Stock-based pay / revenue99.6%Stock-based compensation (from the cash flow statement) / revenue.
D&A / revenue16.1%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y8.3%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y132.0%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y102.9%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-22.0%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y31.7%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y7.6%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y79.1%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y101.8%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y41.3%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, 5y48.5%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 ratio1.33xCurrent assets / current liabilities.
Quick ratio1.25x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.21x(Cash + short-term investments) / current liabilities.
Liabilities / assets71.9%Total liabilities / total assets.
Working capital$9.1MCurrent assets - current liabilities.
Goodwill and intangibles / assets0.3%(Goodwill + intangible assets) / total assets.
Tangible book value$10.8MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.14xRevenue / average total assets.
Fixed asset turnover6.72xRevenue / average property, plant and equipment.
Receivables turnover5.00xRevenue / average receivables.
Days sales outstanding73 days365 x average receivables / revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.29Net 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$0.03Revenue / diluted weighted shares.
Operating cash flow per share-$0.26Cash from operations / diluted weighted shares.
Book value per share$0.06Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.06Tangible book value / shares outstanding.
Cash per share$0.18(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$167.9MShare price x shares outstanding.
Enterprise value$134.5MMarket cap + total debt - cash - short-term investments.
P/S30.8xMarket cap / revenue.
P/B15.4xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book15.5xMarket cap / tangible book value, when positive.
EV/Sales24.7xEnterprise value / revenue.
Earnings yield-31.1%Net income / market cap (the inverse of P/E).
What was Lucid Diagnostics Inc.'s revenue in fiscal 2025?

Lucid Diagnostics Inc. reported revenue of $4.7M for fiscal 2025, 8.3% higher than the year before.

Was Lucid Diagnostics Inc. profitable in fiscal 2025?

No. It reported a net loss of $58.0M.

How much free cash flow did Lucid Diagnostics Inc. generate in fiscal 2025?

Cash from operations of $46.5M minus capital expenditures of $197.0K left free cash flow of -$46.7M.

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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