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IOVAIovance Biotherapeutics, Inc.
$10.19$4.5B
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  4. Financial Ratios

Iovance Biotherapeutics, Inc. (IOVA) Financial Ratios

Latest Ratios: P/E Ratio -9.3x · EV/EBITDA N/A · ROE -55.5%. (2008–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

IOVA Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$4.5B$976M$2.1B$1.9B$1.0B$2.9B$6.4B$3.4B$861M$522M$384M
Enterprise Value$4.4B$861M$2.1B$1.9B$871M$2.9B$6.4B$3.4B$779M$377M$218M
P/E Ratio →-9.35——————————
P/S Ratio17.273.7013.071607.75———————
P/B Ratio5.211.403.023.272.044.719.7711.511.853.592.30
P/FCF———————————
P/OCF———————————

P/E links to full P/E history page with 30-year chart

IOVA EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—3.2712.721574.93———————
EV / EBITDA———————————
EV / EBIT———————————
EV / FCF———————————

IOVA Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin97.2%97.2%24.4%-804.5%———————
Operating Margin-153.1%-153.1%-240.9%-38735.0%———————
Net Profit Margin-148.4%-148.4%-226.8%-37345.4%———————

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-55.5%-55.5%-57.5%-81.9%-70.6%-53.6%-54.3%-51.6%-40.4%-58.9%-39.0%
ROA-42.9%-42.9%-44.0%-61.5%-54.9%-44.3%-46.6%-47.9%-38.8%-56.3%-38.1%
ROIC-48.9%-48.9%-49.5%-76.9%-61.8%-40.9%-41.9%-45.6%-50.1%-25056.7%-10435.6%
ROCE-51.6%-51.6%-54.2%-74.1%-63.3%-48.9%-51.4%-53.6%-41.9%-59.5%-39.6%

IOVA Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.070.070.080.130.170.120.080.04———
Debt / EBITDA———————————
Net Debt / Equity—-0.16-0.08-0.07-0.29-0.01-0.02-0.01-0.18-1.00-1.00
Net Debt / EBITDA———————————
Debt / FCF———————————
Interest Coverage————-131.63——————

Net cash position: cash ($163M) exceeds total debt ($48M)

IOVA Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio3.203.203.742.795.245.6911.598.1033.0215.0934.12
Quick Ratio2.832.833.312.705.245.6911.598.1033.0215.0934.12
Cash Ratio2.152.152.652.545.165.6511.477.8632.5414.7033.51
Asset Turnover—0.290.180.00———————
Inventory Turnover0.140.142.411.04———————
Days Sales Outstanding—114.21154.2646.35———————

IOVA Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield——————————12.9%
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield———————————
FCF Yield———————————
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.2%0.2%
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.2%13.0%
Shares Outstanding—$357M$290M$235M$159M$153M$138M$124M$97M$65M$55M

Key Metrics

Growth RegimeAccelerating
ProfitabilityWeak
Balance SheetAdequate
Cash FlowMixed
Top Statement Risk

Commercial launch execution risk

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Gross Margin Volatility Masks True Economics

According to the latest quarterly data, Iovance's gross margin swung from 2.2% in 2025Q4 to 98.6% in 2026Q1, settling at 54.6% in 2026Q2, indicating early-stage manufacturing costs are emerging.

The extreme quarterly swings in gross margin—from negative to near 100%—suggest that revenue recognition timing and inventory adjustments are distorting the underlying cost structure. The 54.6% gross margin in 2026Q2, while still high for autologous cell therapy, likely reflects the initial commercial manufacturing costs that will become more representative as volume scales. Operating margin improved from -189.8% in 2025Q2 to -52.3% in 2026Q2, but the persistent negative margins indicate that R&D and SG&A spending continue to outpace gross profit, implying that the company has not yet achieved operating leverage.

Returns on Capital Remain Deeply Negative

Based on reported figures, Iovance's ROIC improved from -15.0% in 2024Q1 to -6.3% in 2026Q2, but remains deeply negative, indicating the company is still in a heavy investment phase with no near-term return on capital.

The trend in ROIC, while improving, is still far from positive, reflecting the massive capital expenditures in manufacturing and commercial infrastructure that have yet to generate sufficient returns. The improvement from -15.0% to -6.3% is driven by revenue growth, but the absolute level indicates that the company is still destroying value on an economic basis. Investors should monitor whether ROIC can turn positive as the commercial launch scales, but the current trajectory suggests that the company is still years away from earning its cost of capital.

Working Capital Swings Signal Launch Friction

As reported in the latest quarterly data, Iovance's cash conversion cycle spiked to 135 days in 2026Q2 from 56 days in 2025Q4, driven by a surge in DIO to 115 days, indicating inventory build-up from commercial manufacturing.

The dramatic increase in the cash conversion cycle, particularly the jump in days inventory outstanding to 115 days, suggests that the company is building inventory to support the commercial launch, but this is consuming cash. The DSO of 84 days in 2026Q2, while elevated, is typical for a therapy with a complex patient journey and reimbursement process. The negative DIO and DPO in 2025Q4 are likely due to accounting anomalies, but the overall trend indicates that working capital is becoming a larger drag on cash flow as the company scales.

Minimal Debt Masks Equity Dependence

According to the balance sheet data, Iovance's debt-to-equity ratio fell to 0.06 in 2026Q2, with total debt of $46.0M, indicating a conservative leverage profile but heavy reliance on equity financing to fund operations.

The low leverage is a positive, but it also highlights that the company is funding its operations primarily through equity, which has led to significant dilution over time. The interest coverage ratio is not meaningful given the minimal debt, but the company's ability to service its debt is not a concern. However, the reliance on equity financing means that future capital raises could further dilute shareholders, especially if the commercial launch does not generate sufficient cash flow to reduce the burn rate.

Liquidity Buffer Thins as Cash Declines

Based on the latest balance sheet, Iovance's cash dropped from $228.8M in 2024Q2 to $110.8M in 2026Q2, while the current ratio fell to 4.35, indicating a shrinking liquidity cushion despite a still-strong position.

The current ratio of 4.35 remains healthy, but the declining cash balance is a concern given the ongoing negative free cash flow. The company's ability to withstand a severe stress scenario, such as a delay in commercial uptake or a manufacturing setback, is diminishing as the cash runway shortens. The quick ratio of 3.82 suggests that inventory is not a major liquidity concern, but the overall trend indicates that the company will need to raise additional capital within the next few quarters to maintain its liquidity position.

Gross Margin Misapplied to Autologous Cell Therapy

The most commonly misapplied ratio for Iovance is gross margin, which at 54.6% in 2026Q2 appears high but obscures the true cost of individualized manufacturing, which is better captured by contribution margin per infused patient.

For autologous cell therapies, gross margin is misleading because it does not account for the full cost of the vein-to-vein logistics, including the high failure rate and the labor-intensive manufacturing process. A more appropriate metric is the contribution margin per successful infusion, which would include all variable costs associated with each patient's treatment. Investors should focus on the manufacturing success rate and the cost per dose, as these are the true drivers of profitability in this business model.

Download Financial Ratios Data

Includes 30+ ratios · 18 years · Updated daily

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IOVA — Frequently Asked Questions

Quick answers to the most common questions about buying IOVA stock.

What is Iovance Biotherapeutics, Inc.'s P/E ratio?

Iovance Biotherapeutics, Inc.'s current P/E ratio is -9.3x. This places it at the 50th percentile of its historical range.

What is Iovance Biotherapeutics, Inc.'s ROE?

Iovance Biotherapeutics, Inc.'s return on equity (ROE) is -55.5%. The historical average is -53.3%.

Is IOVA stock overvalued?

Based on historical data, Iovance Biotherapeutics, Inc. is trading at a P/E of -9.3x. This is at the 50th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are Iovance Biotherapeutics, Inc.'s profit margins?

Iovance Biotherapeutics, Inc. has 97.2% gross margin and -153.1% operating margin.