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Financial statements

Upstream Bio, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Upstream Bio, 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

FY2024FY2024FY2025
Revenue2.382.372.85
Research and development31.863137
General and administrative10.717.226.4
Operating expenses42.580.1163
Operating income-40.1-77.8-160
Interest income4.1712.116.9
Other non-operating income19.61516.9
Income tax000
Net income-20.5-62.8-143
EBITDA-40.1-77.7-160
EPS, basic-12.95-5.58-2.66
EPS, diluted-12.95-5.58-2.66
Shares, basic (weighted)2.9513.753.9
Shares, diluted (weighted)2.9513.753.9

Balance sheet

FY2024FY2024FY2025
Cash and equivalents25.8326102
Short-term investments84145240
Receivables0.10.610.67
Other current assets7.098.10.73
Total current assets117479352
Property, plant and equipment0.160.580.56
Lease right-of-use assets0.041.781.22
Goodwill0
Total assets117482354
Accounts payable1.994.042.73
Accrued liabilities2.172.74.19
Total current liabilities6.5210.713.5
Lease liabilities1.130.55
Total liabilities9.3911.914
Paid-in capital4.82661673
Retained earnings-128-191-334
Other comprehensive income0.02-0.030.53
Shareholders' equity-123470340
Total equity-123470340
Total liabilities and equity117482354
Shares outstanding2.9953.654.2

Cash flow statement

FY2024FY2024FY2025
Net income-20.5-62.8-143
Depreciation and amortization0.060.090.19
Stock-based compensation3.33610.3
Change in payables1.282.02-1.28
Cash from operations-37.9-59.2-133
Capital expenditures-0.14-0.51-0.17
Purchases of investments-129-291-386
Cash from investing-82.8-59.5-93.5
Stock issued0.120.162.28
Cash from financing1304192.44
Net change in cash8.78300-224
Free cash flow-38.1-59.7-133

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 $5.36 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Operating margin-5,383.0%Operating income / revenue.
EBITDA margin-5,376.0%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-4,956.0%Net income / revenue.
Operating cash flow margin-4,317.0%Cash from operations / revenue.
Return on equity (ROE)-57.8%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-55.7%Net income / average total assets.
Return on invested capital (ROIC)-70.1%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 / revenue4,617.0%Research and development expense / revenue.
Stock-based pay / revenue446.5%Stock-based compensation (from the cash flow statement) / revenue.
D&A / revenue6.4%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y20.4%Revenue vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-27.7%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-26.6%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y293.6%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 ratio28.0xCurrent assets / current liabilities.
Quick ratio26.2x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio26.2x(Cash + short-term investments) / current liabilities.
Liabilities / assets3.6%Total liabilities / total assets.
Working capital$269.6MCurrent assets - current liabilities.
Tangible book value$271.0MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.01xRevenue / average total assets.
Fixed asset turnover6.87xRevenue / average property, plant and equipment.
Receivables turnover4.09xRevenue / average receivables.
Days sales outstanding89 days365 x average receivables / revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$2.87Net 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$0.06Revenue / diluted weighted shares.
Operating cash flow per share-$2.50Cash from operations / diluted weighted shares.
Book value per share$4.95Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$4.95Tangible book value / shares outstanding.
Cash per share$4.77(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$293.6MShare price x shares outstanding.
Enterprise value$32.3MMarket cap + total debt - cash - short-term investments.
P/S93.0xMarket cap / revenue.
P/B1.08xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.08xMarket cap / tangible book value, when positive.
EV/Sales10.2xEnterprise value / revenue.
Earnings yield-53.3%Net income / market cap (the inverse of P/E).
What was Upstream Bio, Inc.'s revenue in fiscal 2025?

Upstream Bio, Inc. reported revenue of $2.9M for fiscal 2025, 20.4% higher than the year before.

Was Upstream Bio, Inc. profitable in fiscal 2025?

No. It reported a net loss of $143.4M.

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

Cash from operations of $133.3M minus capital expenditures of $165.0K left free cash flow of -$133.4M.

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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