Income statement, balance sheet and cash flow statement for the last 9 fiscal years, taken from the XBRL data Tiziana Life Sciences Ltd 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
FY2016
FY2018
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
Research and development
4.01
6.02
5.51
3.71
5.99
13.2
13
8.11
5.23
Operating income
-9.88
-10.5
-9.87
-9.92
-28
-27.4
-14.6
-18
-15.8
Interest expense
0.01
0.01
0.01
0.09
0.88
0.41
1.77
Interest income
0
0.01
0.03
1.15
0.81
Pre-tax income
-9.89
-10.5
-9.88
-10
-28.3
-26.7
-15.4
-17.2
-16.7
Income tax
-0.12
-1.91
-1.95
-2.21
-2.21
-3.24
0.45
-4.88
Net income
-9.77
-8.59
-7.93
-9.32
-26.1
-23.4
-15.4
-17.7
-11.9
EPS, basic
-11.35
-8.59
-0.06
-0.07
-0.16
-0.24
-0.15
-0.17
-0.11
EPS, diluted
-0.11
-0.09
-0.06
-0.07
-0.16
-0.24
-0.15
-0.17
-0.11
Balance sheet
FY2016
FY2018
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
Cash and equivalents
5.8
0.06
5.3
0.2
65.8
42.2
18.1
1.18
3.72
Total current assets
2.45
6.91
1.51
70.2
48.7
24.3
7.34
7.51
Property, plant and equipment
0.02
0.01
0.01
0
0.02
0.02
0.01
0.02
Lease right-of-use assets
0.43
0.36
0.37
0.28
0.17
Intangible assets
0.12
0.13
Total assets
2.47
6.92
2.38
70.7
48.8
26.5
12.2
11.3
Accounts payable
2.14
4.42
5.95
6.4
5.59
6.18
6.53
6.39
7.23
Total current liabilities
4.75
6.4
7.35
7.98
7.55
6.66
6.54
7.35
Lease liabilities
0.54
0.29
0.24
0.11
Total liabilities
4.75
6.4
7.89
8.27
7.55
6.91
6.65
7.35
Total debt
0.28
0.29
0.3
0.31
0.32
Paid-in capital
31.3
39.8
39.9
112
15.6
15.6
16.5
23.1
Retained earnings
-42.6
-50.7
-60
-84.6
-108
-116
-134
-145
Total equity
4.09
-2.28
75.8
69.6
62.4
41.3
19.6
5.54
3.94
Total liabilities and equity
2.47
6.92
2.38
70.7
48.8
26.5
12.2
11.3
Cash flow statement
FY2016
FY2018
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
Net income
-9.77
-8.59
-7.93
-9.32
-26.1
-23.4
-15.4
-17.7
-11.9
Cash from operations
-7.53
-4.6
-6.8
-11.3
-21.8
-19.6
-15.7
-1.53
Capital expenditures
-0.05
-0
-0
-0
-0.02
-0.02
Cash from investing
-0.34
-0
-0
-0.12
0.13
-4
-1.25
-0.07
Debt issued
0.96
1.88
0.16
Stock issued
0.61
1.54
9.92
Cash from financing
1.58
1.54
10.1
1.68
75.3
-0.02
-0.06
0.04
4.51
Exchange rate effect
-1.63
0.25
-0.25
0.02
1.74
-1.98
-0.4
-0.03
-0.37
Free cash flow
-7.53
-6.8
-11.3
-21.8
-1.55
Income taxes paid
-2.79
-1.02
-1.42
-0.49
Key metrics
Worked out from the statements above. Latest values use fiscal 2024. Valuation uses the share price of $1.01 on September 25, 2026.
Profitability
Metric
Value
How it is calculated
Return on assets (ROA)
-101.1%
Net income / average total assets.
Growth
Metric
Value
How it is calculated
Total assets growth, 1y
-7.4%
Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y
-38.6%
Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y
36.5%
Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Balance sheet health
Metric
Value
How it is calculated
Current ratio
1.02x
Current assets / current liabilities.
Quick ratio
0.51x
(Cash + short-term investments + receivables) / current liabilities.
Cash ratio
0.51x
(Cash + short-term investments) / current liabilities.
Liabilities / assets
65.1%
Total liabilities / total assets.
Interest coverage
-8.94x
Operating income / interest expense.
Working capital
$160.0K
Current assets - current liabilities.
Per share
Metric
Value
How it is calculated
EPS, diluted
-$0.11
Net 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
-$0.11
Net income per basic share, as reported (split-adjusted).
Valuation
Metric
Value
How it is calculated
Market cap
$128.5M
Share price x shares outstanding.
Enterprise value
$124.8M
Market cap + total debt - cash - short-term investments.
FCF yield
-1.2%
Free cash flow / market cap.
Earnings yield
-9.2%
Net income / market cap (the inverse of P/E).
Was Tiziana Life Sciences Ltd profitable in fiscal 2024?
No. It reported a net loss of $11.9M.
How much free cash flow did Tiziana Life Sciences Ltd generate in fiscal 2024?
Cash from operations of $1.5M minus capital expenditures of $19.0K left free cash flow of -$1.5M.
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.