Estrella Immunopharma, Inc. (ESLA) 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 | 2.16M | 1.68M | 2.02M | 1.48M | 944.27K | 1.64M | 2.24M | 4.45M | 8.63M | 9.45M | 27.35M | 129.36K | 81.89K | 2.88M | 160.75K | 128.82K | 428.14K | 616.03K | 780.13K | 13.52K |
| Cash & Short-Term Investments | 1.93M | 1.38M | 1.63M | 1.32M | 421.47K | 916.92K | 1.8M | 4.17M | 4.73M | 9.05M | 22.14M | 34.69K | 29.39K | 2.88M | 73.75K | 88.28K | 321.72K | 478.87K | 772.17K | 11.02K |
| Cash Only | 1.93M | 1.38M | 1.63M | 1.32M | 421.47K | 916.92K | 1.8M | 4.17M | 4.73M | 9.05M | 22.14M | 34.69K | 29.39K | 2.88M | 73.75K | 88.28K | 321.72K | 478.87K | 772.17K | 11.02K |
| 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 | 396.9K | 163.93K | 522.79K | 0 | 437.64K | 0 | 406.11K | 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 | 229.79K | 292.67K | -396.9K | 0 | 0 | 723.86K | 0 | 0 | 0 | 0 | 5.07M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Non-Current Assets | 1.5M | 1.5M | 1.5M | 1.5M | 1.5M | 1.5M | 1.5M | 0 | 0 | 0 | 0 | 10.13M | 10.01M | 174.38K | 45.46M | 45.26M | 45.19M | 45.19M | 45.19M | 3.43M |
| Property, Plant & Equipment | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40K | 0 | 0 | 0 | 0 | 0 | 0 |
| 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 | 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 | 9.79M | 9.7M | 9.67M | 45.46M | 45.26M | 45.19M | 45.19M | 45.19M | 3.19M |
| Other Non-Current Assets | 1.5M | 1.5M | 1.5M | 1.5M | 1.5M | 1.5M | 1.5M | 0 | 0 | 0 | 0 | 0 | 0 | 134.38K | 0 | 0 | 0 | 0 | 0 | 237.1K |
| Total Assets | 3.66M | 3.18M | 3.52M | 2.98M | 2.44M | 3.14M | 3.74M | 4.45M | 8.63M | 9.45M | 27.35M | 10.26M | 10.09M | 3.05M | 45.62M | 45.38M | 45.62M | 45.8M | 45.97M | 3.44M |
| Asset Turnover | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Asset Growth % | 49.62% | 1.15% | -5.67% | -33.08% | -71.69% | -66.75% | -86.34% | -56.58% | -14.45% | 209.31% | -40.05% | -77.4% | -77.88% | -93.33% | -0.75% | 1219.07% | - | - | - | - |
| Total Current Liabilities | 8.93M | 13.54M | 13.36M | 9.08M | 4.28M | 3M | 2.99M | 180.7K | 138.49K | 398.73K | 17.28M | 1.43M | 1.22M | 4.5M | 735.75K | 154.65K | 30.2K | 73.15K | 100.6K | 230K |
| Accounts Payable | 14.95K | 554.78K | 5.63K | 8.15K | 13.99K | 0 | 9.34M | 0 | 0 | 77.08K | 9.34M | 57.35K | 0 | 4.31M | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Payables Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Short-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 300K | 931.67K | 735.13K | 0 | 498.6K | 0 | 0 | 0 | 0 | 180K |
| 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 | 8.91M | 12.93M | 385.27K | 9.06M | 0 | 2.98M | 47.05K | 129.72K | 8.75K | 28.2K | 5.47M | 8.34M | 388.1K | 0 | 237.15K | 154.65K | 30.2K | 73.15K | 100.6K | 50K |
| Current Ratio | 0.24x | 0.12x | 0.15x | 0.16x | 0.22x | 0.55x | 0.75x | 24.65x | 62.34x | 23.69x | 1.58x | 0.09x | 0.07x | 0.64x | 0.22x | 0.83x | 14.18x | 8.42x | 7.75x | 0.06x |
| Quick Ratio | 0.24x | 0.12x | 0.15x | 0.16x | 0.22x | 0.55x | 0.75x | 24.65x | 62.34x | 23.69x | 1.58x | 0.09x | 0.07x | 0.64x | 0.22x | 0.83x | 14.18x | 8.42x | 7.75x | 0.06x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.89M | 1.87M | 5.03M | 1.55M | 1.55M | 1.55M | 1.55M | 1.55M | 3.19M |
| 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 | 0 | 0 | 0 | 0 | 0 | 17.6K | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 344.35K | 318.31K | 292.15K | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.55M | 1.55M | 5.01M | 1.55M | 1.55M | 1.55M | 1.55M | 1.55M | 3.19M |
| Total Liabilities | 8.93M | 13.54M | 13.36M | 9.08M | 4.28M | 3M | 2.99M | 180.7K | 138.49K | 398.73K | 17.28M | 3.33M | 3.08M | 9.53M | 2.29M | 1.71M | 1.58M | 1.62M | 1.65M | 3.42M |
| Total Debt | 0 | 0 | 4K | 4K | 0 | 0 | 0 | 0 | 0 | 0 | 300K | 931.67K | 735.13K | 50K | 498.6K | 0 | 0 | 0 | 0 | 180K |
| Net Debt | -1.93M | -1.38M | -1.62M | -1.32M | -421.47K | -916.92K | -1.8M | -4.17M | -4.73M | -9.05M | -21.84M | 896.98K | 705.74K | -2.83M | 424.85K | -88.28K | -321.72K | -478.87K | -772.17K | 168.98K |
| Debt / Equity | - | - | - | - | - | - | - | - | - | - | 0.03x | 0.13x | 0.10x | - | 0.01x | - | - | - | - | 8.73x |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Equity | -5.27M | -10.37M | -9.84M | -6.09M | -1.83M | 143.73K | 746.29K | 4.27M | 8.49M | 9.05M | 10.07M | 6.93M | 7.01M | -6.48M | 43.33M | 43.68M | 44.04M | 44.18M | 44.32M | 20.63K |
| Equity Growth % | -187.85% | -7312.12% | -1418.05% | -242.62% | -121.55% | -98.41% | -92.59% | -38.35% | 21.23% | 239.73% | -76.76% | -84.13% | -84.09% | -114.66% | -2.21% | 211666.56% | - | - | - | - |
| Book Value per Share | -0.13 | -0.27 | -0.27 | -0.17 | -0.05 | 0.00 | 0.02 | 0.12 | 0.24 | 0.26 | 9.57 | 2.97 | 3.01 | -2.78 | 7.41 | 1.24 | 7.53 | 1.26 | 7.58 | 0.00 |
| Total Shareholders' Equity | -5.27M | -10.37M | -9.84M | -6.09M | -1.83M | 143.73K | 746.29K | 4.27M | 8.49M | 9.05M | 10.07M | 6.93M | 7.01M | -6.48M | 43.33M | 43.68M | 44.04M | 44.18M | 44.32M | 20.63K |
| Common Stock | 4.32K | 3.85K | 3.83K | 3.76K | 3.67K | 3.67K | 3.66K | 3.66K | 3.66K | 3.52K | 3.52K | 9.75M | 9.54M | 123 | 45.32M | 45.19M | 45.19M | 45.19M | 45.19M | 115 |
| Retained Earnings | -39.28M | -36.99M | -36.38M | -31.58M | -26.03M | -23.93M | -22.88M | -19.5M | -15.55M | -15.08M | -14.06M | -2.82M | -2.53M | -6.72M | -1.98M | -1.51M | -1.15M | -1.01M | -870.54K | -4.37K |
| Treasury Stock | 0 | -598.38K | -598.38K | -598.38K | -598.38K | -568.92K | -504.9K | -354.44K | -84.09K | 0 | 0 | 0 | 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 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |