Spero Therapeutics, Inc. (SPRO) quarterly balance sheet — complete assets, liabilities & equity history
Spero Therapeutics, Inc. (SPRO) balance sheet — 11-year assets, liabilities & shareholders' equity history
| Metric | Q2'26 | 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 |
|---|
| Total Current Assets | 51.58M | 57.61M | 67.29M | 52.32M | 59.4M | 74.71M | 107.28M | 131.63M | 122.22M | 140.15M | 131.21M | 102.22M | 88.35M | 101.66M | 109.11M | 52.89M | 51.95M | 132.7M | 157.87M | 131.77M |
| Cash & Short-Term Investments | 50.77M | 56.13M | 40.27M | 48.62M | 31.19M | 48.89M | 52.89M | 76.29M | 63.53M | 82.27M | 76.33M | 93.83M | 77.69M | 96.25M | 109.11M | 50.45M | 45.4M | 121.97M | 146.4M | 123.42M |
| Cash Only | 50.77M | 56.13M | 40.27M | 48.62M | 31.19M | 48.89M | 52.89M | 76.29M | 63.53M | 82.27M | 76.33M | 93.83M | 77.69M | 96.25M | 109.11M | 50.45M | 45.4M | 72.11M | 112.58M | 112.86M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 49.85M | 33.82M | 10.56M |
| Accounts Receivable | 25K | 44K | 25.39M | 2.46M | 24.45M | 24.28M | 52.48M | 53.28M | 50.76M | 54.22M | 50.7M | 2.99M | 2.09M | 1.86M | 1.08M | 0 | 1.58M | 1.99M | 2.64M | 0 |
| Days Sales Outstanding | - | 4.44K | 32.3 | 406.15 | 187.88 | 588.01 | 323.38 | 355.33 | 468.41 | 1.14K | 33.59 | 9.17 | 66.22 | 64.14 | 2.15 | - | 181.24 | 843.89 | 88.55 | - |
| Inventory | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.46M | 0 | 0 | 0 | 0 | 0 |
| Days Inventory Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Assets | 0 | 1.44M | 1.63M | 1.25M | 2.46M | 1.55M | 1.91M | 2.06M | 4.73M | 3.67M | 4.18M | 5.41M | 8.57M | 3.54M | 3.38M | 953K | 4.97M | 8.75M | 0 | 2.58M |
| Total Non-Current Assets | 1.18M | 1.41M | 1.63M | 1.85M | 2.72M | 3M | 3.27M | 3.53M | 27.66M | 27.55M | 51.18M | 4.88M | 10.54M | 10.88M | 15.7M | 11.59M | 11.67M | 13.13M | 13.2M | 12.92M |
| Property, Plant & Equipment | 1.03M | 1.26M | 1.48M | 1.69M | 2.56M | 2.84M | 3.11M | 3.38M | 3.64M | 3.9M | 4.16M | 4.45M | 4.8M | 5.14M | 5.49M | 5.85M | 6.21M | 7.2M | 7.56M | 7.71M |
| Fixed Asset Turnover | - | 0.19x | 24.99x | 1.43x | 4.37x | 1.97x | 4.63x | 3.83x | 2.70x | 1.04x | 17.09x | 5.51x | 0.55x | 0.39x | 8.17x | 0.18x | 0.13x | 0.03x | 0.36x | 0.09x |
| 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 | 23.21M | 46.59M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 153K | 153K | 153K | 153K | 153K | 153K | 153K | 153K | 24.02M | 434K | 435K | 434K | 5.74M | 5.74M | 10.2M | 5.74M | 5.47M | 5.93M | 5.64M | 5.21M |
| Total Assets | 52.77M | 59.02M | 68.92M | 54.17M | 62.12M | 77.71M | 110.54M | 135.16M | 149.88M | 167.7M | 182.39M | 107.1M | 98.89M | 112.55M | 124.8M | 64.48M | 63.63M | 145.83M | 171.07M | 144.69M |
| Asset Turnover | - | 0.00x | 0.64x | 0.05x | 0.17x | 0.06x | 0.12x | 0.09x | 0.06x | 0.02x | 0.51x | 0.25x | 0.03x | 0.02x | 0.49x | 0.02x | 0.01x | 0.00x | 0.02x | 0.01x |
| Asset Growth % | -15.06% | -24.05% | -37.65% | -59.92% | -58.55% | -53.66% | -39.39% | 26.2% | 51.57% | 49.01% | 46.14% | 66.11% | 55.41% | -22.82% | -27.05% | -55.44% | -46.8% | 1.67% | 11.48% | -7.86% |
| Total Current Liabilities | 8.43M | 5.49M | 8.87M | 13.65M | 14.95M | 29.16M | 49.07M | 49.1M | 45.63M | 41.82M | 37.15M | 25.46M | 17.32M | 22.99M | 21.65M | 16.23M | 14.23M | 69.2M | 18.67M | 17.26M |
| Accounts Payable | 155K | 217K | 693K | 1.4M | 780K | 1.76M | 7.31M | 6.09M | 2.7M | 3.07M | 1.38M | 1.1M | 1.31M | 583K | 617K | 2.58M | 1.71M | 4.78M | 1.1M | 3.16M |
| Days Payables Outstanding | - | - | - | - | - | 30 | 6.51 | - | 11.05 | - | 2.31 | 179.32 | 9.06 | 6.01 | - | - | - | - | 11.38 | - |
| Short-Term Debt | 0 | 1.97M | 1.96M | 1.9M | 1.84M | 1.79M | 1.75M | 0 | 1.73M | 1.73M | 1.72M | 1.71M | 1.7M | 1.7M | 0 | 0 | 1.53M | 52.27M | 0 | 0 |
| Deferred Revenue (Current) | 0 | 0 | 258K | 2.38M | 5.43M | 17.23M | 22.12M | 25.84M | 30.81M | 31.26M | 27.11M | 13.87M | 8.71M | 11.85M | 10.37M | 0 | 2.36M | 2.09M | 1.86M | 0 |
| Other Current Liabilities | 0 | 2.57M | 2.52M | 2.17M | 2.54M | 3.31M | 12.27M | 12.05M | 7.98M | 4.08M | 3.22M | 4.44M | 3.94M | 3.6M | 0 | 4.83M | 6.42M | 7.66M | 0 | 1.7M |
| Current Ratio | 6.12x | 10.50x | 7.59x | 3.83x | 3.97x | 2.56x | 2.19x | 2.68x | 2.68x | 3.35x | 3.53x | 4.01x | 5.10x | 4.42x | 5.04x | 3.26x | 3.65x | 1.92x | 8.46x | 7.64x |
| Quick Ratio | 6.12x | 10.50x | 7.59x | 3.83x | 3.97x | 2.56x | 2.19x | 2.68x | 2.68x | 3.35x | 3.53x | 4.01x | 5.10x | 4.42x | 5.25x | 3.26x | 3.65x | 1.92x | 8.46x | 7.64x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 134K | 598K | 1.03M | 14.03M | 14.35M | 14.74M | 15.35M | 20.56M | 23.75M | 29.63M | 38.34M | 27.93M | 26.78M | 24.72M | 27.22M | 15.77M | 13.48M | 14.16M | 64.11M | 15.54M |
| Long-Term Debt | 0 | 507K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 43K | 0 | 939K | 1.45M | 1.77M | 2.17M | 2.55M | 2.88M | 3.21M | 3.52M | 3.83M | 4.12M | 4.41M | 4.68M | 4.96M | 5.22M | 5.47M | 5.73M | 5.97M | 6.19M |
| 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 | 91K | 91K | 91K | 0 | 12.57M | 0 | 576K | 13K | 20.54M | 38K | 87K | 62K | 72K | 85K | 96K | 10.55M | 117K | 128K | 49.35M | 9.35M |
| Total Liabilities | 8.56M | 6.09M | 9.9M | 27.68M | 29.29M | 43.9M | 64.42M | 69.65M | 69.38M | 71.45M | 75.5M | 53.4M | 44.1M | 47.71M | 48.87M | 31.99M | 27.7M | 83.36M | 82.78M | 32.8M |
| Total Debt | 2.04M | 2.47M | 2.9M | 3.35M | 3.62M | 3.96M | 4.3M | 4.62M | 4.94M | 5.24M | 5.54M | 5.83M | 6.11M | 6.38M | 6.65M | 6.9M | 7M | 58M | 7.33M | 7.23M |
| Net Debt | -48.73M | -53.66M | -37.37M | -45.27M | -27.58M | -44.93M | -48.59M | -71.67M | -58.59M | -77.03M | -70.79M | -87.99M | -71.58M | -89.87M | -102.46M | -43.55M | -38.4M | -14.11M | -105.25M | -105.63M |
| Debt / Equity | 0.05x | 0.05x | 0.05x | 0.13x | 0.11x | 0.12x | 0.09x | 0.07x | 0.06x | 0.05x | 0.05x | 0.11x | 0.11x | 0.10x | 0.09x | 0.21x | 0.19x | 0.93x | 0.08x | 0.06x |
| Debt / EBITDA | - | - | 0.09x | - | - | - | - | - | - | - | 0.11x | - | - | - | 0.26x | - | - | - | - | - |
| Net Debt / EBITDA | - | - | -1.18x | - | - | - | - | - | - | - | -1.40x | - | - | - | -3.93x | - | - | - | - | - |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -244.15x | -12.19x | -14.18x | - |
| Total Equity | 44.2M | 52.93M | 59.02M | 26.49M | 32.83M | 33.81M | 46.12M | 65.51M | 80.5M | 96.25M | 106.89M | 53.7M | 54.78M | 64.84M | 75.93M | 32.48M | 35.92M | 62.47M | 88.29M | 111.89M |
| Equity Growth % | 34.65% | 56.54% | 27.96% | -59.56% | -59.22% | -64.87% | -56.85% | 21.98% | 46.95% | 48.44% | 40.77% | 65.33% | 52.5% | 3.79% | -13.99% | -70.97% | -60.2% | -47.43% | -33.13% | -15.73% |
| Book Value per Share | 0.76 | 0.92 | 0.99 | 0.47 | 0.59 | 0.61 | 0.85 | 1.21 | 1.49 | 1.80 | 2.01 | 1.02 | 1.04 | 1.23 | 1.56 | 0.91 | 1.09 | 1.92 | 2.75 | 3.48 |
| Total Shareholders' Equity | 44.2M | 52.93M | 59.02M | 26.49M | 32.83M | 33.81M | 46.12M | 65.51M | 80.5M | 96.25M | 106.89M | 53.7M | 54.78M | 64.84M | 75.93M | 32.48M | 35.92M | 62.47M | 88.29M | 111.89M |
| Common Stock | 58K | 58K | 56K | 56K | 56K | 56K | 55K | 54K | 54K | 54K | 53K | 53K | 53K | 53K | 52K | 43K | 35K | 33K | 32K | 32K |
| Retained Earnings | -467.82M | -458.27M | -451.07M | -482.59M | -475.2M | -473.5M | -459.64M | -438.75M | -421.6M | -403.74M | -391.07M | -442.26M | -439.06M | -427.14M | -413.88M | -440.65M | -428.97M | -400.29M | -367.46M | -338.22M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 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 | -6K | -2K | -2K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |