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Financial statements

Lightwave Logic, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data Lightwave Logic, 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
Revenue0.040.10.24
Cost of revenue00.010.01
Gross profit0.040.090.23
Research and development2.473.523.794.324.5912.512.815.916.811.5
General and administrative1.6621.8122.014.524.335.366.379.5
Operating expenses4.145.525.66.326.61717.121.323.221
Operating income-4.14-5.52-5.6-6.32-6.6-17-17.1-21.2-23.1-20.8
Interest expense0.270.230.170.410.122.060.210.67
Interest income000000.010.090.660.930.84
Other non-operating income0.03-0.01-0.010
Pre-tax income-22.5-20.3
Net income-4.41-5.75-5.77-6.73-6.72-18.6-17.2-21-22.5-20.3
EBITDA-3.94-5.2-5.14-5.62-5.82-16.1-16.1-20.1-21.4-18.9
EPS, basic-0.07-0.08-0.08-0.08-0.07-0.18-0.15-0.18-0.19
EPS, diluted-0.07-0.08-0.08-0.08-0.07-0.18-0.15-0.18-0.19-0.16
Shares, basic (weighted)66.270.976.483.391.9105112115121
Shares, diluted (weighted)66.270.976.483.391.9105112115121129

Balance sheet

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents1.963.482.172.243.3123.424.131.427.769
Receivables0.030.050.19
Inventory0.05
Other current assets0.140.580.540.370.570.230.611.240.40.6
Total current assets2.094.072.712.613.8723.725.432.728.169.8
Property, plant and equipment0.431.181.82.421.872.182.524.995.695.22
Lease right-of-use assets0.860.70.540.362.842.652.44
Intangible assets0.670.610.940.940.920.851.031.251.361.71
Other non-current assets0.941.81.621.381.39
Total assets3.195.855.456.827.3727.229.341.837.879.2
Accounts payable0.070.050.150.090.170.220.791.450.520.48
Accrued liabilities0.060.0900.070.081.12
Deferred revenue0.040.020.01
Total current liabilities0.130.650.410.931.591.52.581.792.14
Lease liabilities0.70.540.360.172.772.62.4
Total liabilities0.130.830.541.921.592.021.715.354.384.54
Paid-in capital4956.762.469.176.6115134161181242
Retained earnings-46-51.8-57.5-64.3-71-89.6-107-124-147-167
Shareholders' equity3.065.024.914.915.7825.227.636.433.474.6
Total equity3.065.024.914.915.7825.227.636.433.474.6
Total liabilities and equity3.195.855.456.827.3727.229.341.837.879.2
Shares outstanding68.174.179.287.497.8111113118123146

Cash flow statement

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-4.41-5.75-5.77-6.73-6.72-18.6-17.2-21-22.5-20.3
Depreciation and amortization0.20.330.470.70.780.881.051.121.681.9
Stock-based compensation0.440.790.390.60.541.025.816.724.894.68
Deferred income tax-1.075.06-1.5-1.78-1.97-3.69-5.07-6.53-4.22-4.36
Change in receivables-0.03-0.02-0.15
Change in payables0.03-0.010.1-0.060.66-0.93-0.04
Cash from operations-3.15-4.36-4.4-4.77-4.87-10.3-10.5-12.2-15.6-13.7
Capital expenditures-0.13-0.18-1.04-0.22-0.16-1.1-1.31-3.29-2.27-1.33
Cash from investing-0.17-0.27-1.43-0.31-0.22-1.12-2.21-2.96-2.7-1.82
Stock issued1.950.260.780.250.28
Cash from financing1.556.154.535.136.1631.513.422.514.556.9
Net change in cash-1.771.53-1.310.061.0720.10.677.33-3.7641.3
Free cash flow-3.28-4.55-5.44-4.99-5.03-11.4-11.8-15.5-17.8-15.1

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 $5.31 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin98.9%Gross profit / revenue.
Operating margin-9,970.0%Operating income / revenue.
EBITDA margin-9,210.0%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-9,416.0%Net income / revenue.
FCF margin-7,324.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-6,542.0%Cash from operations / revenue.
Return on equity (ROE)-22.6%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-21.8%Net income / average total assets.
Return on invested capital (ROIC)-34.6%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 / revenue5,246.0%Research and development expense / revenue.
Stock-based pay / revenue2,440.0%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue781.7%Capital expenditures / revenue.
D&A / revenue759.6%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y147.7%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y160.8%Gross profit vs the same period a year earlier. Only from a positive base.
Book value growth, 1y123.3%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y39.4%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y66.8%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y109.4%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y39.3%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y60.8%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y6.7%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y4.8%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, 5y7.0%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 ratio62.8xCurrent assets / current liabilities.
Quick ratio61.5x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio61.5x(Cash + short-term investments) / current liabilities.
Liabilities / assets3.6%Total liabilities / total assets.
Working capital$96.5MCurrent assets - current liabilities.
Goodwill and intangibles / assets1.7%(Goodwill + intangible assets) / total assets.
Tangible book value$102.3MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.00xRevenue / average total assets.
Fixed asset turnover0.04xRevenue / average property, plant and equipment.
Receivables turnover15.5xRevenue / average receivables.
Days sales outstanding24 days365 x average receivables / revenue.
Days payables60,933 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.15Net 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$0.00Revenue / diluted weighted shares.
FCF per share-$0.12Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.11Cash from operations / diluted weighted shares.
Book value per share$0.68Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.66Tangible book value / shares outstanding.
Cash per share$0.62(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$818.6MShare price x shares outstanding.
Enterprise value$722.7MMarket cap + total debt - cash - short-term investments.
P/S3,271xMarket cap / revenue.
P/B7.85xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book8.00xMarket cap / tangible book value, when positive.
EV/Sales2,888xEnterprise value / revenue.
FCF yield-2.2%Free cash flow / market cap.
Earnings yield-2.9%Net income / market cap (the inverse of P/E).
What was Lightwave Logic, Inc.'s revenue in fiscal 2025?

Lightwave Logic, Inc. reported revenue of $236.9K for fiscal 2025, 147.7% higher than the year before.

Was Lightwave Logic, Inc. profitable in fiscal 2025?

No. It reported a net loss of $20.3M.

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

Cash from operations of $13.7M minus capital expenditures of $1.3M left free cash flow of -$15.1M.

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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