Hepion Pharmaceuticals, Inc. (HEPA) 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 | 2.71M | 3.07M | 3.74M | 4.51M | 6.32M | 1.61M | 3.53M | 5.48M | 15.43M | 17.49M | 21.27M | 32.76M | 45.81M | 56.5M | 65.67M | 79.53M | 89.77M | 97.45M | 105.5M | 113.67M |
| Cash & Short-Term Investments | 2.6M | 1.83M | 2.32M | 2.92M | 4.59M | 406.41K | 1.5M | 2.12M | 13.11M | 14.79M | 19.28M | 30.52M | 42.99M | 51.19M | 59.15M | 71.71M | 79.22M | 91.35M | 98.73M | 110.09M |
| Cash Only | 2.6M | 1.83M | 2.32M | 2.92M | 4.59M | 406.41K | 1.5M | 2.12M | 13.11M | 14.79M | 19.28M | 30.52M | 42.99M | 51.19M | 59.15M | 71.71M | 79.22M | 91.35M | 98.73M | 110.09M |
| 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 | 0 | 0 | 0 | 0 | 0 | 0 | 600K | 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 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.99M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -278 | -186 |
| Total Non-Current Assets | 0 | 0 | 0 | 0 | 0 | 0 | 184.81K | 527.75K | 559.04K | 606.56K | 3.73M | 3.74M | 3.69M | 3.75M | 4.03M | 4.03M | 6.08M | 6.1M | 6.1M | 6.08M |
| Property, Plant & Equipment | 0 | 0 | 0 | 0 | 0 | 0 | 118.3K | 150.73K | 182.02K | 242.37K | 3.47M | 60.77K | 63.75K | 3.32M | 183.23K | 274.81K | 367.52K | 456.46K | 545.35K | 599.15K |
| Fixed Asset Turnover | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.87M | 1.87M | 1.87M | 1.87M |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.19M | 3.19M | 3.19M | 3.19M | 3.19M | 3.19M | 3.19M | 3.19M | 3.19M | 3.19M |
| 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 | 0 | 0 | 0 | 0 | 0 | 0 | 66.5K | 377.02K | 377.02K | 364.19K | -2.93M | 488.88K | 436.1K | -2.76M | 654.52K | 567.54K | 652.18K | 582.85K | 494.72K | 419.93K |
| Total Assets | 2.71M | 3.07M | 3.74M | 4.51M | 6.32M | 1.61M | 3.72M | 6.01M | 15.99M | 18.09M | 25M | 36.5M | 49.5M | 60.24M | 69.7M | 83.57M | 95.86M | 103.55M | 111.6M | 119.75M |
| Asset Turnover | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Asset Growth % | -57.18% | 90.24% | 0.68% | -25.04% | -60.48% | -91.08% | -85.14% | -83.53% | -67.7% | -69.97% | -64.13% | -56.32% | -48.36% | -41.82% | -37.55% | -30.22% | -22.55% | 112.87% | 448.04% | 397.24% |
| Total Current Liabilities | 735.57K | 299.38K | 347.41K | 592.85K | 935.92K | 3.14M | 2.72M | 975.63K | 2.57M | 5.29M | 6.4M | 7.67M | 9.8M | 7.89M | 7.49M | 13.38M | 6.26M | 8.21M | 7.08M | 7.1M |
| Accounts Payable | 138.44K | 167.81K | 77.24K | 172.7K | 243.26K | 220.2K | 186.26K | 446.54K | 1.5M | 2.35M | 3.01M | 4.19M | 3.17M | 2.67M | 2.63M | 8.91M | 2.38M | 2.45M | 1.79M | 3.09M |
| Days Payables Outstanding | - | - | - | - | - | - | - | - | - | 20.08K | - | - | - | - | - | - | - | - | - | - |
| Short-Term Debt | 0 | 54.07K | 214.31K | 371.66K | 526.18K | 2.9M | 2.11M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 176.86K | 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 | 597.13K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 149K | 1.09M | 376.43K | 2.76M | 6.27M | 2.27M | 0 | 3.77M | 0 | 2.99M | 2.79M | 2.09M |
| Current Ratio | 3.68x | 10.25x | 10.77x | 7.60x | 6.75x | 0.51x | 1.30x | 5.62x | 5.99x | 3.31x | 3.32x | 4.27x | 4.67x | 7.16x | 8.77x | 5.95x | 14.34x | 11.88x | 14.90x | 16.01x |
| Quick Ratio | 3.68x | 10.25x | 10.77x | 7.60x | 6.75x | 0.51x | 1.30x | 5.62x | 5.99x | 3.31x | 3.32x | 4.27x | 4.67x | 7.16x | 8.77x | 5.95x | 14.34x | 11.88x | 14.90x | 16.01x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 113.17K | 103.02K | 68.4K | 115.68K | 1.49M | 333.19K | 1.41M | 1.47M | 5.89M | 5.52M | 2.44M | 2.46M | 2.54M | 2.5M | 2.95M | 2.87M | 2.96M | 2.35M | 1.88M | 1.93M |
| 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 | 0 | 0 | 0 | 0 | 0 | 0 | 41.25K | 93.1K | 129.26K | 0 | 0 | 0 | 0 | 0 | 0 | 50.34K | 99.14K | 166.85K |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 409.02K | 409.02K | 409.02K | 409.02K | 0 | 409.02K | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 113.17K | 103.02K | 68.4K | 115.68K | 1.49M | 333.19K | 1.41M | 1.47M | 5.85M | 5.43M | 1.9M | 2.05M | 2.13M | 2.09M | 2.95M | 2.46M | 2.96M | 2.3M | 1.78M | 1.76M |
| Total Liabilities | 848.75K | 402.4K | 415.81K | 708.53K | 2.42M | 3.48M | 4.12M | 2.45M | 8.47M | 10.81M | 8.84M | 10.13M | 12.34M | 10.39M | 10.44M | 16.25M | 9.22M | 10.56M | 8.96M | 9.03M |
| Total Debt | 0 | 54.07K | 214.31K | 371.66K | 526.18K | 2.9M | 2.22M | 154.09K | 175.27K | 209.02K | 241.54K | 0 | 0 | 53.61K | 105.58K | 176.86K | 247.34K | 316.99K | 384.42K | 452.87K |
| Net Debt | -2.6M | -1.77M | -2.11M | -2.55M | -4.06M | 2.49M | 726.6K | -1.96M | -12.93M | -14.58M | -19.04M | -30.52M | -42.99M | -51.14M | -59.04M | -71.53M | -78.98M | -91.03M | -98.35M | -109.64M |
| Debt / Equity | - | 0.02x | 0.06x | 0.10x | 0.14x | - | - | 0.04x | 0.02x | 0.03x | 0.01x | - | - | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x |
| Debt / EBITDA | - | - | - | - | - | 0.90x | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | 0.77x | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -375.06x | -29.04x | -57.22x | - | -245.10x | 3.95x | -9.39x | - | -1337.94x | -4755.80x | -4479.03x | -6025.36x | -5709.56x | -3890.45x | -3737.45x | -6264.36x | -3136.02x | -4459.58x | -4348.82x | -3075.69x |
| Total Equity | 1.86M | 2.67M | 3.32M | 3.8M | 3.9M | -1.86M | -406.69K | 3.56M | 7.52M | 7.28M | 16.16M | 26.37M | 37.15M | 49.86M | 59.26M | 67.32M | 86.64M | 93M | 102.64M | 110.72M |
| Equity Growth % | -52.34% | 243.16% | 917.45% | 6.6% | -48.2% | -125.59% | -102.52% | -86.49% | -79.76% | -85.4% | -72.73% | -60.82% | -57.12% | -46.39% | -42.27% | -39.2% | -26.31% | 129.5% | 697.36% | 505.29% |
| Book Value per Share | 0.16 | 0.28 | 0.29 | 0.34 | 1.37 | -13.39 | -3.03 | 30.71 | 74.14 | 79.76 | 210.50 | 344.61 | 487.38 | 654.03 | 777.38 | 883.13 | 1136.54 | 1220.01 | 1346.58 | 1452.55 |
| Total Shareholders' Equity | 1.86M | 2.67M | 3.32M | 3.8M | 3.9M | -1.86M | -406.69K | 3.56M | 7.52M | 7.28M | 16.16M | 26.37M | 37.15M | 49.86M | 59.26M | 67.32M | 86.64M | 93M | 102.64M | 110.72M |
| Common Stock | 1.16K | 1.16K | 1.16K | 1.16K | 959 | 14 | 663 | 547 | 547 | 10 | 384 | 384 | 381 | 381 | 7.62K | 7.62K | 7.62K | 7.62K | 7.62K | 7.62K |
| Retained Earnings | -246.91M | -246.1M | -245.44M | -244.97M | -243.93M | -237.82M | -236.27M | -231.41M | -227.48M | -224.63M | -213.57M | -203.04M | -188.96M | -175.7M | -168.89M | -160.34M | -140.43M | -133.5M | -127.09M | -117.83M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 352 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 8.35K | 8.35K | 8.35K | 8.35K | 8.35K | 8.35K | -53.83K | -53.82K | 9.2K | -78.78K | -93.93K | -87.65K | -70.81K | -90.17K | -90.33K | -29.97K | 9.15K | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |