Champions Oncology, Inc. (CSBR) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q3'26 | Q2'26 | 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 |
|---|
| Total Current Assets | 20.18M | 21.33M | 21.01M | 22.37M | 19.7M | 14.08M | 13.18M | 13.64M | 13.2M | 14.02M | 14.92M | 19.46M | 20.36M | 20.61M | 18.37M | 19.66M | 17.82M | 13.7M | 12.6M | 12.63M |
| Cash & Short-Term Investments | 7.13M | 8.52M | 10.32M | 9.79M | 3.2M | 2.75M | 2.89M | 2.62M | 4.47M | 5.51M | 4.87M | 10.12M | 11.64M | 10.83M | 8.06M | 9.01M | 8.7M | 4.78M | 4M | 4.69M |
| Cash Only | 7.13M | 8.52M | 10.32M | 9.79M | 3.2M | 2.75M | 2.89M | 2.62M | 4.47M | 5.51M | 4.87M | 10.12M | 11.64M | 10.83M | 8.06M | 9.01M | 8.7M | 4.78M | 4M | 4.69M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 12.07M | 11.54M | 9.47M | 11.23M | 15.78M | 10.47M | 9.03M | 9.53M | 7.89M | 7.72M | 8.95M | 8.01M | 8.05M | 8.95M | 9.36M | 9.51M | 8.56M | 8.19M | 7.73M | 6.99M |
| Days Sales Outstanding | 65.58 | 64.29 | 68.06 | 97.31 | 70.87 | 66.51 | 60.71 | 55.99 | 59.78 | 66.27 | 62.11 | 54.69 | 61.23 | 58.96 | 63.15 | 62.47 | 58.41 | 62.15 | 60.17 | 55.21 |
| 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 | 991K | 1.28M | 1.22M | 1.35M | 713K | 860K | 1.25M | 1.5M | 835K | 780K | 1.1M | 1.33M | 661K | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Non-Current Assets | 8.26M | 8.83M | 9.53M | 9.97M | 10.93M | 11.16M | 11.76M | 12.49M | 13.59M | 14.28M | 14.98M | 14.85M | 15.79M | 15.76M | 16.02M | 15.71M | 15.76M | 15.59M | 15.51M | 14.96M |
| Property, Plant & Equipment | 9.26M | 8.3M | 9M | 9.46M | 10.41M | 10.64M | 11.23M | 11.97M | 13.07M | 13.76M | 14.46M | 14.5M | 15.44M | 15.41M | 15.67M | 15.36M | 15.41M | 15.24M | 15.09M | 14.61M |
| Fixed Asset Turnover | 1.89x | 1.74x | 1.52x | 1.24x | 1.62x | 1.23x | 1.21x | 1.12x | 0.90x | 0.82x | 0.87x | 0.87x | 0.83x | 0.92x | 0.89x | 0.84x | 0.86x | 0.78x | 0.76x | 0.83x |
| Goodwill | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K | 335K |
| 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 | -1.33M | 196K | 196K | 185K | 185K | 185K | 185K | 185K | 185K | 185K | 184K | 15K | 15K | 15K | 15K | 15K | 15K | 15K | 86K | 15K |
| Total Assets | 28.45M | 30.16M | 30.55M | 32.34M | 30.63M | 25.24M | 24.93M | 26.13M | 26.79M | 28.29M | 29.91M | 34.31M | 36.15M | 36.36M | 34.39M | 35.38M | 33.58M | 29.3M | 28.11M | 27.59M |
| Asset Turnover | 0.57x | 0.50x | 0.45x | 0.39x | 0.61x | 0.54x | 0.55x | 0.53x | 0.44x | 0.40x | 0.39x | 0.37x | 0.35x | 0.40x | 0.39x | 0.37x | 0.42x | 0.41x | 0.40x | 0.40x |
| Asset Growth % | -7.12% | 19.5% | 22.51% | 23.77% | 14.34% | -10.79% | -16.63% | -23.84% | -25.9% | -22.19% | -13.04% | -3.02% | 7.64% | 24.13% | 22.35% | 28.22% | 32.95% | 13.73% | 23.17% | 32.96% |
| Total Current Liabilities | 20.68M | 22.14M | 22.7M | 23.85M | 19.87M | 18.86M | 19.16M | 21.54M | 21.97M | 20.95M | 20.38M | 21.73M | 20.8M | 18.74M | 16.62M | 17.48M | 15.5M | 12.46M | 11.68M | 11.2M |
| Accounts Payable | 5.73M | 5.99M | 4.84M | 4.25M | 5.09M | 4.85M | 5.24M | 5.8M | 4.76M | 4.54M | 5.76M | 5.33M | 4.3M | 4.61M | 2.54M | 2.87M | 3.74M | 3.48M | 3.35M | 1.89M |
| Days Payables Outstanding | 61.02 | 68.65 | 52.32 | 57.17 | 69.15 | 62.48 | 71.78 | 65.52 | 54.46 | 71.56 | 66.41 | 58.41 | 53.19 | 44.14 | 35.26 | 47.29 | 51.85 | 55.95 | 44.66 | 28.79 |
| Short-Term Debt | 1.61M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 10M | 12.34M | 14.43M | 15.44M | 10.92M | 10.22M | 10.31M | 12.09M | 13.33M | 12.97M | 11.14M | 12.78M | 13.16M | 11.19M | 10.88M | 11.07M | 8.7M | 6.13M | 5.48M | 6.26M |
| Other Current Liabilities | 3.35M | 97K | 116K | 135K | 154K | 151K | 151K | 150K | 149K | 148K | 146K | 145K | 144K | 143K | 142K | 72K | 15K | 15K | 15K | 0 |
| Current Ratio | 0.98x | 0.96x | 0.93x | 0.94x | 0.99x | 0.75x | 0.69x | 0.63x | 0.60x | 0.67x | 0.73x | 0.90x | 0.98x | 1.10x | 1.11x | 1.13x | 1.15x | 1.10x | 1.08x | 1.13x |
| Quick Ratio | 0.98x | 0.96x | 0.93x | 0.94x | 0.99x | 0.75x | 0.69x | 0.63x | 0.60x | 0.67x | 0.73x | 0.90x | 0.98x | 1.10x | 1.11x | 1.13x | 1.15x | 1.10x | 1.08x | 1.13x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 3.39M | 3.79M | 4.31M | 4.72M | 5.29M | 5.7M | 6.1M | 6.49M | 6.88M | 7.25M | 7.62M | 7.94M | 8.29M | 8.46M | 8.79M | 8.8M | 8.85M | 8.76M | 8.89M | 8.96M |
| 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 | 3.39M | 3.74M | 4.24M | 4.63M | 5M | 5.37M | 5.74M | 6.09M | 6.44M | 6.78M | 7.11M | 7.39M | 7.7M | 7.83M | 8.13M | 8.41M | 8.62M | 8.53M | 8.65M | 8.78M |
| 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 | 0 | 46K | 66K | 85K | 285K | 324K | 363K | 401K | 439K | 476K | 514K | 551K | 588K | 624K | 660K | 391K | 231K | 235K | 242K | 181K |
| Total Liabilities | 24.07M | 25.93M | 27.01M | 28.57M | 25.16M | 24.56M | 25.27M | 28.04M | 28.84M | 28.2M | 28M | 29.68M | 29.09M | 27.19M | 25.41M | 26.28M | 24.35M | 21.23M | 20.57M | 20.16M |
| Total Debt | 5M | 5.27M | 5.75M | 6.11M | 6.44M | 6.78M | 7.11M | 7.43M | 7.74M | 8.05M | 8.35M | 8.6M | 8.87M | 8.96M | 9.23M | 9.47M | 9.63M | 9.46M | 9.51M | 9.6M |
| Net Debt | -2.13M | -3.25M | -4.58M | -3.68M | 3.23M | 4.02M | 4.21M | 4.81M | 3.27M | 2.54M | 3.48M | -1.52M | -2.78M | -1.86M | 1.17M | 459K | 931K | 4.67M | 5.51M | 4.91M |
| Debt / Equity | 1.14x | 1.25x | 1.63x | 1.62x | 1.18x | 9.95x | - | - | - | 86.56x | 4.39x | 1.85x | 1.26x | 0.98x | 1.03x | 1.04x | 1.04x | 1.17x | 1.26x | 1.29x |
| Debt / EBITDA | 32.46x | 9.72x | - | - | 1.31x | 5.99x | 4.00x | 39.95x | - | - | - | - | - | 15.81x | 37.81x | 36.83x | 7.86x | 15.53x | 66.94x | - |
| Net Debt / EBITDA | -13.82x | -5.99x | - | - | 0.66x | 3.56x | 2.37x | 25.87x | - | - | - | - | - | -3.28x | 4.79x | 1.79x | 0.76x | 7.67x | 38.79x | - |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Equity | 4.38M | 4.23M | 3.54M | 3.77M | 5.47M | 681K | -332K | -1.9M | -2.06M | 93K | 1.9M | 4.64M | 7.06M | 9.17M | 8.98M | 9.1M | 9.24M | 8.07M | 7.54M | 7.43M |
| Equity Growth % | -19.95% | 521.29% | 1165.66% | 298.21% | 365.74% | 632.26% | -117.45% | -141.05% | -129.13% | -98.99% | -78.82% | -49.03% | -23.52% | 13.64% | 19.17% | 22.46% | 17.4% | 17.09% | 36.73% | 45.68% |
| Book Value per Share | 0.32 | 0.29 | 0.26 | 0.27 | 0.38 | 0.05 | -0.02 | -0.14 | -0.15 | 0.01 | 0.14 | 0.34 | 0.52 | 0.68 | 0.66 | 0.67 | 0.64 | 0.55 | 0.56 | 0.55 |
| Total Shareholders' Equity | 4.28M | 4.17M | 3.51M | 3.77M | 5.47M | 681K | -332K | -1.9M | -2.06M | 93K | 1.9M | 4.64M | 7.06M | 9.17M | 8.98M | 9.1M | 9.24M | 8.07M | 7.54M | 7.43M |
| Common Stock | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 14K | 13K | 13K |
| Retained Earnings | -80.4M | -80.12M | -80.36M | -79.89M | -78.06M | -82.55M | -83.28M | -84.59M | -84.48M | -81.95M | -79.88M | -77.32M | -74.76M | -72.32M | -72.3M | -71.98M | -71.64M | -72.42M | -72.7M | -72.53M |
| Treasury Stock | -708K | -708K | -708K | -708K | -708K | -708K | -708K | -708K | -708K | -708K | -676K | -74K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 95K | 61K | 30K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |