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LPCNLipocine Inc.
$2.46$13M
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HomeStocksLPCNFinancials

Lipocine Inc. (LPCN) Financials

15Y historyFree accessUpdated daily

Revenue performance remains highly erratic, with quarterly figures declining significantly from the $7.6 million peak in 2024Q1 to $119.4K in 2026Q1, reflecting a lack of consistent commercial momentum.

LPCN Income Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Dec'12Dec'11
Sales/Revenue2M1.98M11.2M-2.85M500K16.14M0164.99K428.03K000007.71M0
Revenue Growth %-45.52%-82.35%492.8%-670.16%-96.9%--100%-61.45%------100%--
Cost of Goods Sold2.17M8.58M010.18M8.56M7.67M07.47M0000002.28M0
COGS % of Revenue-434.26%--356.92%1711.38%47.49%-4526.46%------29.59%-
Gross Profit-164.35K-6.61M11.2M-13.03M-8.06M8.48M0-7.3M428.03K000005.43M0
Gross Margin %-8.21%-334.26%100%456.92%-1611.38%52.51%--4426.46%100%-----70.41%-
Gross Profit Growth %--159%185.97%-61.68%-195.06%-100%-1806.24%------100%--
Operating Expenses11.97M3.76M12.35M4.9M4.06M5.33M18M5.6M12.09M20.98M18.97M18.38M20.48M10.68M1.55M5.16K
OpEx % of Revenue-190.43%110.31%-172.05%812.5%33.02%-3392.37%2823.94%-----20.12%-
Selling, General & Admin3.85M3.76M5M4.9M4.06M5.33M8.25M5.6M5.29M10.21M10.38M5.8M5M3.64M1.55M5K
SG&A % of Revenue-190.43%44.66%-172.05%812.5%33.02%-3392.37%1235.69%-----20.12%-
Research & Development10.27M07.35M0009.75M7.47M6.46M11M8.08M12.58M15.48M5.59M3.04M0
R&D % of Revenue--65.65%----4526.46%1510.34%-----39.43%-
Other Operating Expenses-1.03M000000-7.47M00000000
Operating Income-12.13M-10.37M-1.16M-17.93M-12.12M3.15M-18M-12.9M-11.33M-21.22M-18.46M-18.38M-20.48M-8.76M3.88M-5.16K
Operating Margin %-605.86%-524.69%-10.31%628.98%-2423.88%19.49%--7818.83%-2646.03%-----50.29%-
Operating Income Growth %--797.93%93.56%-47.95%-485.29%117.48%-39.5%-13.9%46.62%-14.95%-0.41%10.25%-133.84%-325.89%75211.89%-
EBITDA-12.07M-10.31M-1.11M-17.9M-12.11M3.15M-17.99M-12.88M-11.31M-21.19M-18.43M-18.36M-20.47M-8.74M3.92M-5.16K
EBITDA Margin %-602.87%-521.61%-9.95%627.97%-2421.98%19.49%--7809.47%-2641.68%-----50.84%-
EBITDA Growth %-88.03%-825.61%93.78%-47.83%-484.95%117.48%-39.64%-13.95%46.64%-15%-0.39%10.31%-134.25%-322.89%76036.5%-
D&A (Non-Cash Add-back)60.03K60.78K41.11K28.66K9.45K3803.55K15.44K18.59K28.37K31.96K26.72K14.62K21.77K42.57K0
EBIT-12.13M-10.37M-1.16M-17.93M-10.73M-430.91K-18M-12.24M-11.33M-21.22M-18.97M-18.38M-20.48M-10.65M-76.65K-5.16K
Net Interest Income696.13K744.07K1.15M1.37M545.48K-135.59K-310.97K-343.25K00000000
Interest Income696.13K744.07K1.15M1.37M572.58K67.7K75.65K-000173.89K108.34K38.48K10.31K0
Interest Expense000027.1K203.29K386.62K343.25K00000000
Other Income/Expense696.13K744.07K1.16M1.58M1.36M-3.78M-2.97M-106.85K-333.5K235.82K216.08K173.89K108.34K38.48K00
Pretax Income-11.43M-9.63M9.03K-16.35M-10.76M-634.2K-20.96M-13.01M-11.66M-20.98M-18.97M-18.21M-20.37M-10.65M3.89M-5.16K
Pretax Margin %-571.1%-487.04%0.08%573.57%-2151.59%-3.93%--7883.6%-2723.94%-----50.42%-
Income Tax0200681755681200200200700700752200200-55.05K6840
Effective Tax Rate %0%-0%7.54%-0%-0.01%-0.03%-0%-0%-0.01%-0%-0%-0%-0%0.52%0.02%0%
Net Income-11.43M-9.63M8.35K-16.35M-10.76M-634.4K-20.96M-13.01M-11.66M-20.98M-18.97M-18.21M-20.37M-10.59M3.8M-5.16K
Net Margin %-571.1%-487.05%0.07%573.59%-2151.73%-3.93%--7883.72%-2724.11%-----49.31%-
Net Income Growth %-112.93%-115371.85%100.05%-51.99%-1595.88%96.97%-61.18%-11.56%44.43%-10.6%-4.19%10.62%-92.37%-378.56%73747.73%-
Net Income (Continuing)-11.43M-9.63M8.35K-16.35M-10.76M-634.4K-20.96M-13.01M-11.66M-20.98M-18.97M-18.21M-20.37M-10.59M-76.65K-5.16K
Discontinued Operations0000000000000000
Minority Interest0000000000000000
EPS (Diluted)-1.68-1.69-0.00-3.14-2.05-0.12-6.40-8.54-9.28-17.85-17.68-18.87-27.20-24.4814.45-2.93
EPS Growth %-94.06%-99.95%-53.17%-1608.33%98.13%25.06%7.97%48.01%-0.96%6.31%30.63%-11.11%-269.41%593.17%-
EPS (Basic)--1.770.00-3.14-2.15-0.19-6.46-8.54-9.35-17.79-17.66-18.79-27.13-24.4514.50-2.93
Diluted Shares Outstanding6.79M5.71M5.42M5.27M5.26M5.15M3.28M1.52M1.26M1.18M1.07M968.87K750.96K433.12K262.1K1.76K
Basic Shares Outstanding6.79M5.45M5.34M5.27M4.99M3.3M3.25M1.52M1.25M1.18M1.07M964.94K749K432.6K263.09K1.76K
Dividend Payout Ratio----------------

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Liquidity and dilution risk

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Revenue Volatility Masks Commercial Stagnation

As evidenced by the erratic quarterly revenue figures, Lipocine's top-line performance remains entirely dependent on non-recurring milestone payments, with recent data showing a significant decline from the $7.6 million peak observed in 2024Q1 to just $119.4K in 2026Q1, highlighting a lack of sustainable commercial momentum.

The revenue trajectory is characterized by extreme lumpiness, which suggests that the company has yet to establish a reliable commercial engine for its TLANDO product. Investors should interpret these fluctuations as a reflection of contractual timing rather than underlying market demand, indicating that the firm remains in a pre-commercial phase despite regulatory approvals.

Structural Margin Instability Remains Prevalent

Based on the provided income statement data, Lipocine's gross margins have exhibited extreme volatility, swinging from 100% in periods of milestone recognition to negative 19.9% in 2024Q2, which underscores the company's inability to maintain consistent profitability due to its reliance on specialized, low-volume manufacturing processes.

The negative gross margins observed in specific quarters suggest that the cost of goods sold occasionally exceeds the revenue generated from licensing, a common hurdle for early-stage biotechs lacking scale. This structural weakness implies that the current business model is not yet optimized for cost-efficient product delivery, necessitating a shift toward a higher-margin royalty-only structure.

Operating Leverage Constrained by R&D

According to the reported financial statements, Lipocine's operating expenses, particularly R&D, consistently outpace gross profit, resulting in persistent operating losses that reached $3.8 million in 2026Q1, thereby demonstrating a lack of operating leverage as the company continues to prioritize pipeline development over immediate profitability.

The company's inability to scale operating income relative to its gross profit suggests that the fixed costs associated with clinical trials and regulatory maintenance are currently insurmountable. This trend implies that until a major partnership or commercial success occurs, the firm will remain trapped in a cycle of high cash burn to support its R&D-heavy cost structure.

Sustainability of Current Funding Model

As reported in recent filings, the company's cash position of approximately $5.2 million against quarterly operating losses exceeding $3 million suggests a precarious financial runway, which may force management to seek dilutive financing in the near term to sustain its ongoing clinical programs and operational overhead.

Short-sellers would likely focus on the widening gap between the company's cash reserves and its burn rate, which appears to be accelerating as milestone revenue dries up. This dynamic warrants further investigation into whether the current pipeline can reach a value-inflection point before the company is forced to raise capital at potentially unfavorable valuations.

LPCN — Frequently Asked Questions

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

What was Lipocine Inc.'s (LPCN) revenue in 2025?

For fiscal year 2025, Lipocine Inc. (LPCN) reported total revenue of $2.0M.

Is Lipocine Inc. (LPCN) profitable?

Lipocine Inc. (LPCN) reported a net loss of $9.6M for the fiscal year ending 2025.

What is Lipocine Inc.'s operating profit margin?

Lipocine Inc. (LPCN) reported an operating income of $-10.4M, resulting in an operating profit margin of -524.7%. This margin reflects the operational efficiency of the business before interest and taxes.

What is Lipocine Inc.'s gross profit and gross margin?

Lipocine Inc. (LPCN) generated $-6.6M in gross profit for the year, representing a gross profit margin of -334.3%. This demonstrates the company's core pricing power and production efficiency.