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Financial statements

Ocugen, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data Ocugen, 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
Revenue00000.0402.496.044.064.41
Research and development21.615.610.38.096.3535.156.239.632.139.8
General and administrative8.539.385.826.087.9722.935.43226.727.6
Operating expenses30.32516.114.221.35891.671.658.867.3
Operating income-30.3-25-16.1-14.2-21.3-58-89.1-65.5-54.8-62.9
Interest expense0.063.751.770.720.080.695.19
Interest income0.02001.250.92
Other non-operating income14.1-1.46-2.08-6.08-0.54-0.392.272.450.7-4.93
Pre-tax income-16.2-26.4-8.64-20.2-21.8-58.4-86.8-63.1-54.1-67.8
Income tax00-0.050000
Net income-16.2-26.4-18.2-20.2-21.8-58.4-86.8-63.1-54.1-67.8
EBITDA-28.6-23.4-16.1-14.1-21.2-57.8-88.6-64.8-52.9-60.5
EPS, basic-1.02-1.04-0.24-1.54-0.33-0.32-0.40-0.26
EPS, diluted-2.29-1.04-0.83-1.54-0.33-0.32-0.40-0.26
Shares, basic (weighted)13.521.534.613.2107185215244
Shares, diluted (weighted)13.721.535.213.2107185215244

Balance sheet

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents31.97.081.637.44249577.639.558.818.6
Short-term investments0.9013.40
Other current assets0.070.120.171.321.847.697.563.510.880.44
Total current assets32.18.181.9415.825.910398.54361.724.3
Property, plant and equipment3.862.720.250.220.631.166.0517.316.614.4
Lease right-of-use assets0.340.431.593.913.943.614.09
Other non-current assets0.120.670.711.84.094.293.94.47
Total assets36.1112.4516.827.410610964.582.443.5
Accounts payable1.590.783.281.90.42.318.063.174.246.2
Accrued liabilities2.12.711.42.272.934.339.91.792.433.3
Short-term debt7.4800.230001.331.25
Total current liabilities5.173.8114.14.543.61728.517.121.623
Long-term debt1.021.071.821.712.292.827.327.5
Lease liabilities0.160.391.233.593.573.313.49
Other non-current liabilities0.040.01000.240.530.561.6
Total liabilities22.522.315.25.795.839.9434.72452.855.7
Total debt1.021.072.061.712.292.828.728.8
Paid-in capital19519718.56293.1226295324367393
Retained earnings-182-20831.2-51.5-73.3-132-223-286-340-408
Treasury stock-0.05-0.05-0.05-0.05-0.05-0.05-0.05
Other comprehensive income000.030.020.050.06
Shareholders' equity13.64.43-12.71121.691.27440.629.6-12.2
Total equity13.64.43-12.71121.691.27440.629.6-12.2
Total liabilities and equity36.1112.4516.827.410610964.582.443.5
Shares outstanding19.623.34.7150175189222257291312

Cash flow statement

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-16.2-26.4-18.2-20.2-21.8-58.4-81.4-63.1-54.1-67.8
Depreciation and amortization1.671.530.050.10.10.230.480.71.92.4
Stock-based compensation1.551.571.630.880.666.9610.59.227.437.71
Change in payables-0.44-0.850.69-1.63-0.543.59.49-12.34.143.31
Cash from operations-25.7-23-11.6-16.9-14.7-47.9-60.1-62.1-42.1-57
Capital expenditures-0.32-0.28-0.08-0.03-0.31-0.94-4.46-10.5-3.39-0.19
Purchases of investments-80-2.3300-13.3-3.950
Sales and maturities of investments7.050017.50
Cash from investing-0.32-1.23-0.08-2.36-0.31-1.82-173.08-3.39-0.31
Debt issued00.50.5300
Debt repaid-0.58-0.580-5.29-5.630
Stock issued00.0101.1837.812959.620.838.619.9
Share buybacks0-0.0500
Cash from financing27-0.587.1825.131.612159.520.964.917.3
Exchange rate effect0000.03-0.010.030.01
Net change in cash0.99-24.8-4.525.8216.670.9-17.5-38.119.4-39.9
Free cash flow-26.1-23.3-11.7-16.9-15-48.9-64.5-72.5-45.5-57.1
Interest paid0.070.030
Income taxes paid0.260.20.11

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 $1.02 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Operating margin-1,504.0%Operating income / revenue.
Net margin-1,786.0%Net income / revenue.
FCF margin-1,332.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-1,329.0%Cash from operations / revenue.
Return on assets (ROA)-65.9%Net income / average total assets.
R&D / revenue955.5%Research and development expense / revenue.
Stock-based pay / revenue201.1%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue3.3%Capital expenditures / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y8.8%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y21.0%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y152.5%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-141.1%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-47.2%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-26.3%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y9.7%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.80xCurrent assets / current liabilities.
Quick ratio0.75x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.75x(Cash + short-term investments) / current liabilities.
Debt / assets1.4%Total debt / total assets.
Liabilities / assets113.3%Total liabilities / total assets.
Net debt-$98.3MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-8.16xOperating income / interest expense.
Working capital-$26.4MCurrent assets - current liabilities.
Tangible book value-$16.6MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.04xRevenue / average total assets.
Fixed asset turnover0.34xRevenue / average property, plant and equipment.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.24Net 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$0.01Revenue / diluted weighted shares.
FCF per share-$0.18Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.18Cash from operations / diluted weighted shares.
Book value per share-$0.05Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$0.05Tangible book value / shares outstanding.
Cash per share$0.30(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$345.9MShare price x shares outstanding.
Enterprise value$247.6MMarket cap + total debt - cash - short-term investments.
P/S75.5xMarket cap / revenue.
EV/Sales54.1xEnterprise value / revenue.
FCF yield-17.6%Free cash flow / market cap.
Earnings yield-23.7%Net income / market cap (the inverse of P/E).
What was Ocugen, Inc.'s revenue in fiscal 2025?

Ocugen, Inc. reported revenue of $4.4M for fiscal 2025, 8.8% higher than the year before.

Was Ocugen, Inc. profitable in fiscal 2025?

No. It reported a net loss of $67.8M.

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

Cash from operations of $57.0M minus capital expenditures of $185.0K left free cash flow of -$57.1M.

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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