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Financial statements

SpyGlass Pharma, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data SpyGlass Pharma, 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

FY2025FY2025
Research and development2029.2
General and administrative7.0812.3
Operating expenses27.141.4
Operating income-27.1-41.4
Interest income1.323.11
Other non-operating income-2.11.58
Pre-tax income-29.2-39.9
Income tax00
Net income-29.2-39.9
EBITDA-26.8-40.8
EPS, basic-16.31-17.98
EPS, diluted-16.31-17.98
Shares, basic (weighted)1.792.22
Shares, diluted (weighted)1.792.22

Balance sheet

FY2025FY2025
Cash and equivalents16.396.4
Other current assets0.720.9
Total current assets17.4109
Property, plant and equipment2.172.34
Lease right-of-use assets3.291.55
Other non-current assets0.450.49
Total assets23.3116
Accounts payable1.982.7
Accrued liabilities1.282.18
Total current liabilities7.798.58
Lease liabilities3.461.58
Total liabilities11.210.2
Paid-in capital4.395.89
Retained earnings-64.9-105
Shareholders' equity-60.5-98.8
Total equity-60.5-98.8
Total liabilities and equity23.3116
Shares outstanding2.22.2

Cash flow statement

FY2025FY2025
Net income-29.2-39.9
Depreciation and amortization0.270.61
Stock-based compensation1.492.79
Deferred income tax-6.53-9.91
Change in payables1.340.55
Cash from operations-22-32.7
Capital expenditures-1.99-0.79
Cash from investing22.3-11.8
Stock issued0.190.17
Share buybacks0-1.45
Cash from financing0.19125
Net change in cash0.4280.1
Free cash flow-24-33.5
Income taxes paid0.020

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $27.07 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on assets (ROA)-57.3%Net income / average total assets.

Growth

MetricValueHow it is calculated
Total assets growth, 1y396.9%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y24.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio12.7xCurrent assets / current liabilities.
Quick ratio11.2x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio11.2x(Cash + short-term investments) / current liabilities.
Liabilities / assets8.8%Total liabilities / total assets.
Working capital$100.2MCurrent assets - current liabilities.
Tangible book value-$98.8MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$17.98Net 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.
EPS, basic-$17.98Net income per basic share, as reported (split-adjusted).
FCF per share-$15.11Free cash flow / diluted weighted shares.
Operating cash flow per share-$14.75Cash from operations / diluted weighted shares.
Book value per share-$44.85Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$44.85Tangible book value / shares outstanding.
Cash per share$43.73(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$905.4MShare price x shares outstanding.
Enterprise value$809.1MMarket cap + total debt - cash - short-term investments.
FCF yield-3.7%Free cash flow / market cap.
Earnings yield-4.4%Net income / market cap (the inverse of P/E).
Shareholder yield0.2%(Dividends paid + share buybacks) / market cap.
Was SpyGlass Pharma, Inc. profitable in fiscal 2025?

No. It reported a net loss of $39.9M.

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

Cash from operations of $32.7M minus capital expenditures of $789.0K left free cash flow of -$33.5M.

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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