BeyondSpring Inc. (BYSI) 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 | 13.5M | 20.88M | 24.41M | 25.71M | 31.53M | 28.58M | 28.58M | 14.92M | 14.92M | 18.42M | 18.42M | 25.79M | 25.79M | 38.52M | 38.52M | 55.73M | 55.73M | 75.12M | 94.67M | 79.84M |
| Cash & Short-Term Investments | 7.86M | 12.56M | 12.62M | 9.54M | 8.53M | 2.92M | 2.92M | 14.36M | 14.36M | 5.4M | 5.4M | 15.39M | 15.39M | 37.27M | 37.27M | 51.94M | 51.94M | 72.37M | 91.6M | 76.31M |
| Cash Only | 4.04M | 7.79M | 12.48M | 9.54M | 6.53M | 2.92M | 2.92M | 8.4M | 8.4M | 5.4M | 5.4M | 13.49M | 13.49M | 34.4M | 34.4M | 30.74M | 30.74M | 41.63M | 63.43M | 51.31M |
| Short-Term Investments | 3.83M | 4.78M | 141K | 0 | 2M | 0 | 0 | 5.96M | 5.96M | 0 | 0 | 1.9M | 1.9M | 2.87M | 2.87M | 21.2M | 21.2M | 30.74M | 28.17M | 25M |
| Accounts Receivable | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Sales Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Inventory | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Inventory Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Assets | 5.64M | 8.32M | 11.54M | 16.17M | 22.71M | 25.41M | 25.59M | 280K | 280K | 12.86M | 12.86M | 9.95M | 10.18M | 763K | 492K | 1.63M | 2.16M | 1.02M | 1.31M | 1.28M |
| Total Non-Current Assets | 4.9M | 5.05M | 5.07M | 5.33M | 5.58M | 5.74M | 5.74M | 5.98M | 5.98M | 6.39M | 6.39M | 7.09M | 7.09M | 7.7M | 7.7M | 8.04M | 8.04M | 6.53M | 3.7M | 2.69M |
| Property, Plant & Equipment | 392K | 471K | 552K | 633K | 713K | 752K | 752K | 5.54M | 5.54M | 1.05M | 1.05M | 6.75M | 6.75M | 7.35M | 7.35M | 7.92M | 7.92M | 4.95M | 2.33M | 1.3M |
| Fixed Asset Turnover | - | - | - | - | - | - | -0.32x | 0.09x | 0.15x | 0.42x | 0.11x | 0.06x | 0.06x | 0.05x | 0.04x | 0.04x | 0.05x | 0.09x | 0.19x | 0.25x |
| 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 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 4.51M | 4.58M | 4.52M | 4.7M | 4.87M | 4.99M | 4.99M | 441K | 441K | 5.34M | 5.34M | 341K | 341K | 347K | 347K | 114K | 114K | 1.57M | 1.37M | 1.4M |
| Total Assets | 18.41M | 25.93M | 29.48M | 31.04M | 37.1M | 34.31M | 34.31M | 20.9M | 20.9M | 24.81M | 24.81M | 32.88M | 32.88M | 46.22M | 46.22M | 63.77M | 63.77M | 81.65M | 98.37M | 82.53M |
| Asset Turnover | - | - | - | - | - | - | -0.04x | 0.02x | 0.02x | 0.02x | 0.02x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.00x | 0.00x | 0.00x | 0.00x |
| Asset Growth % | -50.39% | -24.43% | -14.08% | 48.55% | 77.56% | 38.32% | 38.32% | -36.44% | -36.44% | -46.33% | -46.33% | -48.44% | -48.44% | -43.39% | -53.01% | -22.74% | -34.33% | -30.24% | 149.69% | 76.65% |
| Total Current Liabilities | 12.37M | 13.58M | 12.89M | 11.73M | 12.66M | 11.01M | 11.01M | 8.19M | 8.19M | 7.96M | 7.96M | 6.82M | 6.82M | 7.35M | 7.35M | 11.11M | 11.11M | 15.15M | 18.56M | 16.57M |
| Accounts Payable | 646K | 363K | 304K | 266K | 358K | 295K | 295K | 2.12M | 2.12M | 561K | 561K | 1.5M | 1.5M | 1.08M | 1.08M | 1.16M | 1.16M | 1.66M | 2.13M | 2.15M |
| Days Payables Outstanding | 2.39K | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Short-Term Debt | 246K | 320K | 313K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.57M | 1.55M | 2.18M |
| Deferred Revenue (Current) | 28.99M | 28.6M | 0 | 27.92M | 0 | 27.4M | 0 | 0 | 0 | 0 | 0 | 1.75M | 0 | 1.35M | 0 | 1.35M | 0 | 1.37M | 1.53M | 1.35M |
| Other Current Liabilities | -17.52M | -15.71M | 12.27M | -16.76M | 11.1M | -17.58M | 8.91M | 3.64M | 3.64M | 3.81M | 3.81M | 1.1M | 2.85M | 1.45M | 1.5M | 5.08M | 6.43M | 2.17M | 2.82M | 2.27M |
| Current Ratio | 1.09x | 1.54x | 1.89x | 2.19x | 2.49x | 2.60x | 2.60x | 1.82x | 1.82x | 2.31x | 2.31x | 3.78x | 3.78x | 5.24x | 5.24x | 5.02x | 5.02x | 4.96x | 5.10x | 4.82x |
| Quick Ratio | 1.09x | 1.54x | 1.89x | 2.19x | 2.49x | 2.60x | 2.60x | 1.82x | 1.82x | 2.31x | 2.31x | 3.78x | 3.78x | 5.24x | 5.24x | 5.02x | 5.02x | 4.96x | 5.10x | 4.82x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 36.39M | 36.35M | 36.4M | 36.86M | 37.11M | 37.59M | 37.59M | 38.98M | 38.98M | 40.31M | 40.31M | 40.74M | 40.74M | 41.88M | 41.88M | 40.92M | 40.92M | 45.57M | 40.65M | 8.17M |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 0 | 0 | 93K | 170K | 246K | 307K | 307K | 3.03M | 3.03M | 589K | 589K | 3.69M | 3.69M | 4M | 4M | 4.47M | 4.47M | 1.47M | 1.62M | 578K |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.45M | 0 | 0 |
| Other Non-Current Liabilities | 36.39M | 7.75M | 8.22M | 8.77M | 9.3M | 9.88M | 37.28M | 35.95M | 35.95M | 39.72M | 39.72M | 3.53M | 37.06M | 3.66M | 37.88M | 692K | 36.45M | 709K | 1.26M | 341K |
| Total Liabilities | 48.76M | 49.92M | 49.29M | 48.59M | 49.77M | 48.6M | 48.6M | 47.17M | 47.17M | 48.27M | 48.27M | 47.56M | 47.56M | 49.23M | 49.23M | 52.03M | 52.03M | 60.73M | 59.21M | 24.74M |
| Total Debt | 246K | 320K | 406K | 477K | 547K | 589K | 589K | 3.69M | 3.69M | 847K | 847K | 4.47M | 4.47M | 4.96M | 4.96M | 5.28M | 5.28M | 3.58M | 3.56M | 3.25M |
| Net Debt | -3.79M | -7.47M | -12.08M | -9.07M | -5.98M | -2.33M | -2.33M | -4.71M | -4.71M | -4.55M | -4.55M | -9.02M | -9.02M | -29.43M | -29.43M | -25.46M | -25.46M | -38.05M | -59.87M | -48.06M |
| Debt / Equity | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 0.45x | 0.45x | 0.17x | 0.09x | 0.06x |
| Debt / EBITDA | - | - | - | - | - | - | 1.22x | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | -4.84x | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -499.62x | -876.75x | -903.27x |
| Total Equity | -30.35M | -23.99M | -19.81M | -17.55M | -12.67M | -14.29M | -14.29M | -26.27M | -26.27M | -23.46M | -23.46M | -14.69M | -14.69M | -3.01M | -3.01M | 11.73M | 11.73M | 20.92M | 39.16M | 57.8M |
| Equity Growth % | -139.63% | -67.94% | -38.68% | 33.23% | 51.79% | 39.11% | 39.11% | -78.9% | -78.9% | -680.21% | -680.21% | -225.16% | -225.16% | -114.37% | -107.68% | -79.7% | -84.47% | -77.21% | 70.84% | 82.77% |
| Book Value per Share | -0.74 | -0.59 | -0.49 | -0.44 | -0.31 | -0.36 | -0.36 | -0.67 | -0.67 | -0.60 | -0.60 | -0.38 | -0.38 | -0.08 | -0.08 | 0.30 | 0.30 | 0.54 | 1.00 | 1.48 |
| Total Shareholders' Equity | -34.49M | -32.16M | -31.77M | -30.22M | -28.31M | -32.9M | -32.9M | -30.18M | -30.18M | -26.8M | -26.8M | -18.09M | -18.09M | -5.98M | -5.98M | 8.11M | 8.11M | 26.68M | 38.33M | 55.31M |
| Common Stock | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K | 4K |
| Retained Earnings | -410.59M | -408.43M | -406.29M | -404.75M | -402.95M | -407.43M | -407.43M | -403.56M | -403.56M | -396.3M | -396.3M | -388M | -388M | -375.28M | -375.28M | -360.49M | -360.49M | -342M | -332.48M | -314.11M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 360K | 602K | 913K | 1.02M | 1.24M | 1.34M | 1.34M | 1.26M | 1.26M | 894K | 894K | 1.22M | 1.22M | 436K | 436K | 117K | 117K | -523K | -398K | -366K |
| Minority Interest | 4.13M | 8.17M | 11.96M | 12.67M | 15.64M | 18.61M | 18.61M | 3.91M | 3.91M | 3.34M | 3.34M | 3.4M | 3.4M | 2.97M | 2.97M | 3.63M | 3.63M | -5.76M | 830K | 2.49M |