OKYO Pharma Limited (OKYO) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q2'26 | Q4'25 | Q2'25 | Q4'24 | Q2'24 | Q4'23 | Q2'23 | Q4'22 | Q2'22 | Q4'21 | Q2'21 | Q4'20 | Q2'20 | Q4'19 | Q2'19 | Q4'18 | Q2'18 | Q4'17 | Q2'17 | Q4'16 |
|---|
| Total Current Assets | 4.64M | 3.68M | 2.83M | 1.54M | 4.05M | 5.2M | 1.77M | 4.3M | 5.52M | 6.99M | 7.48M | 566.73K | 615.87K | 758.75K | 1.64M | 48 | 3.8M | 16.86M | 4.73M | 5.37M |
| Cash & Short-Term Investments | 4.22M | 1.56M | 987.2K | 826.85K | 4.05M | 4.05M | 707.57K | 2.7M | 5.17M | 6.89M | 7.41M | 234.96K | 67.17K | 627.56K | 1.62M | 0 | 3.57M | 16.86M | 4.49M | 5.13M |
| Cash Only | 4.22M | 1.56M | 987.2K | 826.85K | 4.05M | 4.05M | 707.57K | 2.7M | 5.17M | 6.89M | 7.41M | 234.96K | 67.17K | 627.56K | 1.62M | 0 | 3.57M | 0 | 4.49M | 5.13M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.86M | 0 | 0 |
| Accounts Receivable | 23.41K | 1.89M | 1.52M | 580.94K | 496.52K | 980.08K | -165.44K | 885.29K | 321.1K | 76.26K | 51.92K | 0 | 0 | 0 | 0 | 48 | 8.23K | 0 | 0 | 12.15K |
| Days Sales Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Inventory | 0 | 0 | 0 | 0 | 0 | 170.31K | 4.7K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Inventory Outstanding | - | - | - | - | - | 2.03K | 177.7 | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Assets | 4.5K | 0 | 4.5K | 0 | 0 | 0 | 516.2K | 0 | 238.14K | 76.28K | 50.14K | 263.09K | 518.24K | 85.46K | 0 | 0 | 119.43K | 0 | 124.29K | 101.64K |
| Total Non-Current Assets | 1.18K | 2.04K | 2.16K | 3.35K | -4.05M | 7.22K | 5.62K | 5.22K | 85.8K | 104.64K | 30.29K | 30.66K | 836 | 1.1K | 0 | 0 | 56.96K | 0 | 24.44M | 26.81M |
| Property, Plant & Equipment | 1.18K | 2.04K | 2.16K | 3.35K | 5.14K | 7.22K | 5.62K | 5.22K | 85.8K | 104.64K | 30.29K | 30.66K | 836 | 1.1K | 0 | 0 | 56.96K | 0 | 15.7M | 17.16M |
| Fixed Asset Turnover | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 559.16K | 616.71K |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.19M | 9.03M |
| 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 | -4.05M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 |
| Total Assets | 4.64M | 3.68M | 2.83M | 1.54M | 2.38M | 5.2M | 1.77M | 4.3M | 5.61M | 7.09M | 7.51M | 597.4K | 616.7K | 759.86K | 1.64M | 0 | 3.85M | 0 | 29.17M | 32.18M |
| Asset Turnover | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Asset Growth % | 64.16% | 138.59% | 19% | -70.38% | 33.97% | 21% | -68.36% | -39.35% | -25.35% | 1087.03% | 1118.23% | -21.38% | -62.42% | - | -57.41% | - | -86.79% | -100% | -15.08% | -5.47% |
| Total Current Liabilities | 8.06M | 9.23M | 10.05M | 7.42M | 8.32M | 7.26M | 2.12M | 1.35M | 617.29K | 1.71M | 417.07K | 710.66K | 812.5K | 426.72K | 218.12K | 0 | 315.6K | 0 | 223.57K | 181.34K |
| Accounts Payable | 7.11M | 7.9M | 9.61M | 6.13M | 0 | 1.02M | 1.24M | 517.67K | 215.56K | 210.99K | 213.44K | 593.72K | 778.85K | 381.76K | 89.91K | 0 | 291.63K | 141.79K | 171.08K | 124.12K |
| Days Payables Outstanding | 773.86K | 619.67K | 563.51K | 165.93K | - | 26.18K | 33.21K | 17.78K | 23.95K | 1.91K | 11.54K | 10.77K | 252.06K | 319.4K | 16.22K | - | - | - | - | - |
| Short-Term Debt | 185.79K | 0 | 1.81K | 0 | 0 | 1.8M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 7.72M | 9.04M | -313.91K | 103.83K | 5.45M | 1.71M | 284.74K | 323.06K | 339.48K | 1.46M | 154.16K | -26.73K | 31.27K | -1.13K | 50.71K | 87.59K | -80.02K | 0 | 51.84K | 16.95K |
| Current Ratio | 0.58x | 0.40x | 0.28x | 0.21x | 0.49x | 0.72x | 0.83x | 3.17x | 8.95x | 4.09x | 17.94x | 0.80x | 0.76x | 1.78x | 7.52x | - | 12.03x | - | 21.14x | 29.62x |
| Quick Ratio | 0.58x | 0.40x | 0.28x | 0.21x | 0.49x | 0.69x | 0.83x | 3.17x | 8.95x | 4.09x | 17.94x | 0.80x | 0.76x | 1.78x | 7.52x | - | 12.03x | - | 21.14x | 29.62x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 0 | 0 | 0 | 0 | 2.05M | 0 | 0 | 0 | 47.12K | 64.61K | 23.83K | 26.54K | 0 | 0 | 0 | 0 | 0 | 0 | -651 | 0 |
| 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 | 47.12K | 64.61K | 23.83K | 21.45K | 0 | 0 | 0 | 0 | 0 | 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 | 2.05M | 0 | 0 | 0 | 0 | 0 | 0 | 5.08K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Liabilities | 8.06M | 9.23M | 10.05M | 7.42M | 2.05M | 7.26M | 2.12M | 1.35M | 664.41K | 1.77M | 440.91K | 737.2K | 812.5K | 426.72K | 218.12K | 0 | 315.6K | 0 | 222.92K | 181.34K |
| Total Debt | 185.79K | 0 | 1.81K | 0 | 0 | 2.22M | 0 | 0 | 81.55K | 98.76K | 28.97K | 31.62K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Net Debt | -4.03M | -1.56M | -985.39K | -826.85K | 757.06K | -1.83M | -707.57K | -2.7M | -5.09M | -6.79M | -7.38M | -203.34K | -67.17K | -627.56K | -1.62M | 0 | -3.57M | 0 | -4.49M | -5.13M |
| Debt / Equity | - | - | - | - | - | - | - | - | 0.02x | 0.02x | 0.00x | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -8626.61x | - | - | - | - | -5809.08x |
| Interest Coverage | -29.58x | -56.56x | -0.00x | -6.67x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Equity | -3.42M | -5.55M | -7.23M | -5.88M | -2.05M | -2.05M | -345.82K | 2.95M | 4.94M | 5.32M | 7.07M | -139.8K | -195.8K | 333.14K | 1.42M | 0 | 3.54M | 0 | 28.95M | 32M |
| Equity Growth % | 52.73% | 5.61% | -251.91% | -186.36% | -493.74% | -169.66% | -106.99% | -44.59% | -30.09% | 3905.04% | 3711.89% | -141.96% | -113.76% | - | -59.78% | - | -87.78% | -100% | -15.18% | -5.59% |
| Book Value per Share | -0.09 | -0.14 | -0.22 | -0.18 | -0.08 | -0.09 | -0.02 | 0.18 | 0.35 | 0.50 | 0.70 | -0.01 | -0.02 | 0.04 | 0.18 | - | 0.60 | - | 4.94 | 5.46 |
| Total Shareholders' Equity | -3.42M | -5.55M | -7.23M | -5.88M | -2.05M | -2.05M | -345.82K | 2.95M | 4.94M | 5.32M | 7.07M | -139.8K | -195.8K | 333.14K | 1.42M | 0 | 3.54M | 0 | 28.95M | 32M |
| Common Stock | 0 | 0 | 0 | 143.11M | 0 | 131.39M | 87.85M | 123.98M | 102.54M | 111.63M | 86.36M | 0 | 84.57M | 89.22M | 86.47M | 0 | 88.68M | 0 | 0 | 95.12M |
| Retained Earnings | -145.61M | -143.02M | -145.2M | -142.52M | -134.52M | -125.7M | -90.9M | -112.43M | -99.97M | -106M | -90.55M | -85.88M | -84.93M | -88.97M | -85.53M | 0 | -85.12M | 0 | -58.8M | -64.71M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -9.03M | -11.47M | -6.07M | -11.31M | -2.05M | -11.45M | -58.34K | -11.01M | 2.38M | 12.82M | 11.32M | 0 | 0 | 0 | 0 | 0 | -14.04K | 0 | 0 | -276.54K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |