iSpecimen Inc. (ISPC) 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 | 3.48M | 6.95M | 3.6M | 1.17M | 1.53M | 3.59M | 4.66M | 5.24M | 5.29M | 8.24M | 9.13M | 10.97M | 15.96M | 19.68M | 24.24M | 27.13M | 30.15M | 32.95M | 14.9M | 16.92M |
| Cash & Short-Term Investments | 2.82M | 6.88M | 2.78M | 588.77K | 782.56K | 1.88M | 1.75M | 2.15M | 2.56M | 5.01M | 5.66M | 8.21M | 11.02M | 15.31M | 20.66M | 23.69M | 26.1M | 27.74M | 9.79M | 13.18M |
| Cash Only | 2.82M | 6.88M | 2.78M | 588.77K | 782.56K | 1.88M | 1.75M | 2.15M | 2.09M | 2.34M | 2.72M | 2M | 3.76M | 15.31M | 20.66M | 23.69M | 26.1M | 27.74M | 9.79M | 13.18M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 466.49K | 2.66M | 2.94M | 6.21M | 7.26M | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 132.85K | 48.3K | 120.93K | 372.47K | 581.65K | 1.44M | 2.63M | 2.85M | 2.42M | 2.94M | 3.13M | 2.56M | 4.59M | 3.93M | 3.1M | 3.07M | 3.62M | 4.88M | 4.47M | 3.11M |
| Days Sales Outstanding | 52.25 | 150.39 | 212.93 | 60.88 | 86.22 | 126.98 | 94.61 | 83.61 | 106.43 | 108.47 | 94.2 | 200.11 | 129.9 | 109.06 | 109.71 | 129.97 | 151.82 | 168.76 | 128.3 | 74.78 |
| 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 | 532.19K | 25.46K | 698.12K | 204.93K | 163.82K | 264.89K | 277.58K | 0 | 314K | -1 | 12.33K | 12.33K | 34.67K | 140.87K | 140.87K | 0 | 140.87K | 0 | 179.38K | 179.38K |
| Total Non-Current Assets | 3.13M | 2.58M | 5.4M | 4.87M | 5.32M | 5.76M | 6.61M | 6.67M | 7.23M | 7.58M | 7.17M | 6.6M | 5.98M | 4.94M | 3.7M | 3.27M | 3.14M | 2.77M | 2.72M | 2.69M |
| Property, Plant & Equipment | 277.05K | 294.7K | 326.81K | 358.79K | 390.07K | 421.54K | 444.91K | 131.36K | 274.21K | 321.64K | 380.01K | 270.99K | 341.49K | 410.54K | 241.82K | 283.65K | 324.9K | 32.78K | 44.75K | 55.88K |
| Fixed Asset Turnover | 0.55x | 0.17x | 0.31x | 1.90x | 2.61x | 3.41x | 9.24x | 14.12x | 7.69x | 7.34x | 8.53x | 5.31x | 7.85x | 9.08x | 9.83x | 7.69x | 14.08x | 65.76x | 54.03x | 48.26x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 2.84M | 1M | 573.03K | 4.5M | 4.91M | 5.33M | 6.12M | 6.51M | 6.93M | 7.23M | 6.58M | 6.3M | 5.61M | 4.5M | 3.43M | 2.95M | 2.78M | 2.71M | 2.65M | 2.6M |
| 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 | 12.1K | 1.28M | 4.5M | 12.1K | 12.1K | 12.1K | 39.7K | 27.6K | 27.6K | 27.6K | 212.72K | 27.6K | 27.6K | 27.6K | 27.6K | 27.6K | 27.6K | 27.6K | 27.6K | 27.6K |
| Total Assets | 6.61M | 9.53M | 9M | 6.03M | 6.84M | 9.35M | 11.26M | 11.9M | 12.51M | 15.82M | 16.3M | 17.57M | 21.94M | 24.62M | 27.94M | 30.4M | 33.29M | 35.72M | 17.62M | 19.61M |
| Asset Turnover | 0.02x | 0.01x | 0.01x | 0.11x | 0.13x | 0.14x | 0.23x | 0.23x | 0.16x | 0.16x | 0.16x | 0.08x | 0.13x | 0.11x | 0.09x | 0.07x | 0.07x | 0.10x | 0.15x | 0.23x |
| Asset Growth % | -3.41% | 1.94% | -20.12% | -49.3% | -45.31% | -40.89% | -30.87% | -32.26% | -42.96% | -35.74% | -41.68% | -42.2% | -34.09% | -31.08% | 58.55% | 55.05% | 471.58% | 475.22% | 191.41% | - |
| Total Current Liabilities | 5.6M | 6.23M | 5.7M | 5.17M | 4.92M | 5.77M | 6.27M | 5.81M | 5.7M | 6.05M | 3.52M | 2.86M | 3.85M | 4.28M | 2.83M | 2.03M | 2.05M | 2.51M | 2.1M | 5.93M |
| Accounts Payable | 4.71M | 5.36M | 4.77M | 4.32M | 3.79M | 4.2M | 4.06M | 4.21M | 3.56M | 3.93M | 2.28M | 1.78M | 2.7M | 2.46M | 967.74K | 433.03K | 281.49K | 832.68K | 351.42K | 3.23M |
| Days Payables Outstanding | 5.37K | 778.42 | 2.04K | 829.85 | 546.6 | 286.7 | 244.5 | 248.07 | 340.61 | 200.01 | 134.12 | 238.85 | 202.47 | 111.83 | 54.53 | 32.52 | 43 | 44.56 | 180.44 | 162.69 |
| Short-Term Debt | 59.03K | 0 | 54.9K | 0 | 0 | 0 | 864.42K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 816.67K | 619.45K | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 189.74K | 192.53K | 155.51K | 164.07K | 270.21K | 360.71K | 283.57K | 0 | 272.68K | 0 | 0 | 0 | 0 | 0 | 0 | 334.98K | 0 | 654.75K | 0 | 0 |
| Other Current Liabilities | 643.5K | 0 | 716.88K | 0 | 0 | 0 | 0 | 258.87K | 0 | 415.77K | 46.91K | 89.6K | 97.66K | 132.34K | 0 | -152.78K | 567.32K | 0 | 718.72K | 802.86K |
| Current Ratio | 0.62x | 1.12x | 0.63x | 0.23x | 0.31x | 0.62x | 0.74x | 0.90x | 0.93x | 1.36x | 2.59x | 3.84x | 4.14x | 4.60x | 8.55x | 13.37x | 14.73x | 13.15x | 7.09x | 2.86x |
| Quick Ratio | 0.62x | 1.12x | 0.63x | 0.23x | 0.31x | 0.62x | 0.74x | 0.90x | 0.93x | 1.36x | 2.59x | 3.84x | 4.14x | 4.60x | 8.55x | 13.37x | 14.73x | 13.15x | 7.09x | 2.86x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 195.96K | 211.87K | 226.53K | 240.9K | 254.99K | 268.8K | 281.44K | 0 | 0 | 29.13K | 72.29K | 0 | 0 | 27.4K | 2.68M | 3.07M | 3.57M | 3.42M | 3.43M | 3M |
| Long-Term Debt | 195.96K | 0 | 226.53K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.62M | 2.96M | 3.43M | 3.42M | 3.43M | 3M |
| Capital Lease Obligations | 0 | 211.87K | 0 | 240.9K | 254.99K | 268.8K | 281.44K | 0 | 0 | 29.13K | 72.29K | 0 | 0 | 27.4K | 67.98K | 107.97K | 147.38K | 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 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Liabilities | 5.8M | 6.44M | 5.92M | 5.41M | 5.17M | 6.04M | 6.55M | 5.81M | 5.7M | 6.08M | 3.59M | 2.86M | 3.85M | 4.31M | 5.52M | 5.1M | 5.62M | 5.93M | 5.53M | 8.93M |
| Total Debt | 254.99K | 268.8K | 281.44K | 287.88K | 300.15K | 312.17K | 1.19M | 29.13K | 156.7K | 196.24K | 234.34K | 107.97K | 147.38K | 185.85K | 3.66M | 3.84M | 3.72M | 3.42M | 3.43M | 3M |
| Net Debt | -2.56M | -6.61M | -2.5M | -300.89K | -482.42K | -1.57M | -563.48K | -2.12M | -1.93M | -2.15M | -2.49M | -1.9M | -3.62M | -15.12M | -17M | -19.85M | -22.38M | -24.32M | -6.36M | -10.18M |
| Debt / Equity | 0.31x | 0.09x | 0.09x | 0.46x | 0.18x | 0.09x | 0.25x | 0.00x | 0.02x | 0.02x | 0.02x | 0.01x | 0.01x | 0.01x | 0.16x | 0.15x | 0.13x | 0.11x | 0.28x | 0.28x |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | - | - | - | - | -79.95x | -28.67x | -194.53x | -470.40x | -648.97x | -13.02x | -471.81x | -984.46x | -686.92x | -20.59x | -51.84x | -60.67x | -61.65x | -50.09x | -19.46x | -0.23x |
| Total Equity | 814.04K | 3.09M | 3.07M | 621.97K | 1.67M | 3.31M | 4.71M | 6.09M | 6.81M | 9.74M | 12.71M | 14.71M | 18.08M | 20.31M | 22.42M | 25.3M | 27.67M | 29.79M | 12.09M | 10.68M |
| Equity Growth % | -51.21% | -6.73% | -34.83% | -89.79% | -75.51% | -66.01% | -62.89% | -58.61% | -62.33% | -52.04% | -43.34% | -41.85% | -34.64% | -31.83% | 85.46% | 136.89% | 238.02% | 209.21% | 147.05% | - |
| Book Value per Share | 238.51 | 26.84 | 21.05 | 9.96 | 93.89 | 186.32 | 274.44 | 429.55 | 596.81 | 858.62 | 1121.22 | 1302.74 | 1610.95 | 1823.58 | 2020.31 | 2294.18 | 2525.08 | 3144.56 | 1389.76 | 5299.89 |
| Total Shareholders' Equity | 814.04K | 3.09M | 3.07M | 621.97K | 1.67M | 3.31M | 4.71M | 6.09M | 6.81M | 9.74M | 12.71M | 14.71M | 18.08M | 20.31M | 22.42M | 25.3M | 27.67M | 29.79M | 12.09M | 10.68M |
| Common Stock | 2.97K | 848 | 977 | 250 | 250 | 170 | 83 | 1.31K | 947 | 45 | 907 | 906 | 902 | 892 | 888 | 887 | 881 | 873 | 697 | 657 |
| Retained Earnings | -84.63M | -82.35M | -77.35M | -74.57M | -73.52M | -71.86M | -65.82M | -64.38M | -62.27M | -59.36M | -56.29M | -54.18M | -50.7M | -48.27M | -46.11M | -43.01M | -40.4M | -38.02M | -35.97M | -34.42M |
| Treasury Stock | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 | -172 |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41 | 840 | 641 | 688 | 18.84K | 0 | 0 | 0 | 0 | 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 |