Acumen Pharmaceuticals, Inc. (ABOS) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 133.09M | 122.25M | 132.15M | 148.4M | 154.95M | 178.31M | 207.63M | 266.92M | 255.83M | 246.62M | 218.6M | 149.54M | 144.03M | 180.33M | 202.56M | 191.05M | 192.1M | 198.66M | 204.91M | 70.57M |
| Cash & Short-Term Investments | 128.4M | 116.86M | 126.61M | 143.37M | 149.15M | 171.56M | 200.34M | 260.47M | 252.51M | 243.52M | 215.43M | 144.88M | 140.41M | 177.6M | 200.19M | 189.91M | 189.09M | 194.24M | 199.96M | 68.81M |
| Cash Only | 51.8M | 53.99M | 46.83M | 36.81M | 30.16M | 35.63M | 33.18M | 67.95M | 46.93M | 66.89M | 94.92M | 77.25M | 78M | 130.1M | 157.54M | 111.07M | 108.76M | 122.16M | 135.8M | 68.81M |
| Short-Term Investments | 76.6M | 62.88M | 79.78M | 106.56M | 118.99M | 135.93M | 167.16M | 192.52M | 205.58M | 176.64M | 120.52M | 67.63M | 62.41M | 47.5M | 42.65M | 78.84M | 80.33M | 72.08M | 64.16M | 0 |
| Accounts Receivable | 0 | 625K | 379K | 315K | 376K | 0 | 0 | 106K | 189K | 225K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 109K | 109K |
| Days Sales Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Inventory | 0 | 0 | 0 | 0 | 0 | 159K | 143K | 0 | 0 | 0 | 67K | 2.68M | 1.39M | 199K | 201K | 141K | 333K | 0 | 0 | 0 |
| Days Inventory Outstanding | - | - | - | - | - | 315.73 | - | - | - | - | 266.96 | 20.27 | 8.21 | 1.71 | 1.89 | 2.95 | 5.01 | - | - | - |
| Other Current Assets | 4.7M | 4.76M | 4.46M | 4.55M | 4.94M | 5.73M | 6.13M | 6.12M | 2.6M | 1.96M | 1.88M | 1.94M | 1.68M | 1.42M | 499K | 980K | 1.93M | 2.83M | 2.29M | 1.59M |
| Total Non-Current Assets | 535K | 581K | 10.07M | 23.49M | 49.53M | 60.69M | 59.34M | 22M | 45.14M | 63.51M | 67.77M | 27.87M | 43.83M | 16.26M | 704K | 20.63M | 27.99M | 31.67M | 29.94M | 2.37M |
| Property, Plant & Equipment | 0 | 0 | 288K | 335K | 373K | 339K | 385K | 430K | 470K | 503K | 125K | 165K | 218K | 270K | 275K | 280K | 252K | 36K | 13K | 6K |
| Fixed Asset Turnover | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 30K | 50K | 56K | 0 | 0 | 184K | 186K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 231K | 9.44M | 22.8M | 48.8M | 59.97M | 58.55M | 20.91M | 44.11M | 62.55M | 67.27M | 27.31M | 43.42M | 15.84M | 0 | 20M | 27.66M | 31.62M | 29.91M | 0 |
| Other Non-Current Assets | 535K | 350K | 307K | 311K | 307K | 379K | 406K | 476K | 372K | 454K | 378K | 391K | 195K | 151K | 429K | 344K | 79K | 14K | 13K | 2.37M |
| Total Assets | 133.63M | 122.83M | 142.22M | 171.9M | 204.48M | 238.99M | 266.98M | 288.91M | 300.97M | 310.13M | 286.37M | 177.41M | 187.86M | 196.59M | 203.26M | 211.68M | 220.09M | 230.33M | 234.85M | 72.94M |
| Asset Turnover | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Asset Growth % | -34.65% | -48.6% | -46.73% | -40.5% | -32.06% | -22.94% | -6.77% | 62.86% | 60.2% | 57.75% | 40.89% | -16.19% | -14.64% | -14.65% | -13.45% | 190.2% | 419.4% | 418.42% | - | - |
| Total Current Liabilities | 29.23M | 30.01M | 21.96M | 24.86M | 19.32M | 27.61M | 19.91M | 15.37M | 8.47M | 12.97M | 6.1M | 8.53M | 8.78M | 7.81M | 6.61M | 5.13M | 3.94M | 5.15M | 1.49M | 4.52M |
| Accounts Payable | 1.66M | 554K | 682K | 2.1M | 1.06M | 5.65M | 2.34M | 4.21M | 3.08M | 1.38M | 1.36M | 2.03M | 762K | 1.64M | 2.08M | 1.71M | 1.22M | 1.09M | 382K | 2.91M |
| Days Payables Outstanding | 2.16K | - | - | - | - | 8.35K | - | - | - | 3.23K | 329.49 | 13.89 | 12.41 | 15.94 | 21 | 18.2 | 17.35 | 11.92 | 84.05 | 77.21 |
| Short-Term Debt | 14.12M | 8.91M | 3.6M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 13.45M | 20.54M | 4.73M | 2M | 1.29M | 230K | 201K | 1.99M | 1.52M | 3.9M | 81K | 20K | 94K | 131K | 37K | 101K | 99K | 2.96M | 310K | 1.01M |
| Current Ratio | 4.55x | 4.07x | 6.02x | 5.97x | 8.02x | 6.46x | 10.43x | 17.37x | 30.20x | 19.01x | 35.85x | 17.53x | 16.41x | 23.08x | 30.63x | 37.21x | 48.81x | 38.60x | 137.62x | 15.62x |
| Quick Ratio | 4.55x | 4.07x | 6.02x | 5.97x | 8.02x | 6.45x | 10.42x | 17.37x | 30.20x | 19.01x | 35.84x | 17.21x | 16.25x | 23.06x | 30.60x | 37.19x | 48.72x | 38.60x | 137.62x | 15.62x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 16.92M | 22.4M | 27.09M | 29.96M | 29.64M | 29.57M | 29.86M | 29.6M | 30.46M | 30.18M | 0 | 0 | 0 | 0 | 0 | 25K | 62K | 0 | 0 | 174.5M |
| Long-Term Debt | 0 | 22.4M | 27.05M | 29.88M | 28.75M | 29.42M | 29.67M | 27.87M | 27.6M | 27.34M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 0 | 0 | 39K | 77K | 114K | 150K | 185K | 219K | 252K | 284K | 0 | 0 | 0 | 0 | 0 | 25K | 62K | 0 | 0 | 0 |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 16.92M | 0 | 0 | 0 | 780K | 0 | 0 | 1.51M | 2.61M | 2.56M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 174.5M |
| Total Liabilities | 46.15M | 52.4M | 49.05M | 54.82M | 48.96M | 57.18M | 49.77M | 44.97M | 38.93M | 43.15M | 6.1M | 8.53M | 8.78M | 7.81M | 6.61M | 5.16M | 4M | 5.15M | 1.49M | 179.02M |
| Total Debt | 14.12M | 31.31M | 30.84M | 30.1M | 29M | 29.7M | 29.99M | 28.21M | 27.97M | 28.49M | 2K | 29K | 67K | 105K | 133K | 167K | 201K | 0 | 0 | 0 |
| Net Debt | -37.67M | -22.68M | -16M | -6.71M | -1.16M | -5.92M | -3.2M | -39.74M | -18.96M | -38.4M | -94.92M | -77.22M | -77.93M | -130M | -157.41M | -110.9M | -108.56M | -122.16M | -135.8M | -68.81M |
| Debt / Equity | 0.16x | 0.44x | 0.33x | 0.26x | 0.19x | 0.16x | 0.14x | 0.12x | 0.11x | 0.11x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -19.78x | -22.13x | -23.77x | -38.15x | -27.15x | -34.83x | -27.98x | -19.46x | -13.87x | -27.39x | - | - | - | - | - | - | - | - | -171.09x | - |
| Total Equity | 87.48M | 70.43M | 93.17M | 117.08M | 155.52M | 181.82M | 217.2M | 243.95M | 262.03M | 266.97M | 280.27M | 168.87M | 179.09M | 188.78M | 196.65M | 206.52M | 216.09M | 225.18M | 233.36M | -106.08M |
| Equity Growth % | -43.75% | -61.26% | -57.1% | -52.01% | -40.65% | -31.9% | -22.5% | 44.45% | 46.32% | 41.42% | 42.52% | -18.23% | -17.12% | -16.17% | -15.73% | 294.68% | 575.32% | 1311.25% | - | - |
| Book Value per Share | 1.38 | 1.16 | 1.54 | 1.93 | 2.57 | 3.03 | 3.62 | 4.06 | 4.38 | 4.60 | 5.17 | 4.12 | 4.37 | 4.62 | 4.86 | 5.10 | 5.34 | 5.88 | 6.10 | -2.74 |
| Total Shareholders' Equity | 87.48M | 70.43M | 93.17M | 117.08M | 155.52M | 181.82M | 217.2M | 243.95M | 262.03M | 266.97M | 280.27M | 168.87M | 179.09M | 188.78M | 196.65M | 206.52M | 216.09M | 225.18M | 233.36M | -106.08M |
| Common Stock | 7K | 6K | 6K | 6K | 6K | 6K | 6K | 6K | 6K | 6K | 6K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 0 |
| Retained Earnings | -467.2M | -446.46M | -421.32M | -394.87M | -353.92M | -325.13M | -287.97M | -258.21M | -237.67M | -222.8M | -206.3M | -193.34M | -181.73M | -170.43M | -157.56M | -146.85M | -136.7M | -127.57M | -119.22M | -115.32M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 21K | 83K | 109K | 23K | 15K | -48K | 518K | -164K | -144K | 312K | -509K | -646K | -524K | -751K | -965K | -965K | -814K | -231K | -28K | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |