ARS Pharmaceuticals, Inc. (SPRY) quarterly balance sheet — complete assets, liabilities & equity history
ARS Pharmaceuticals, Inc. (SPRY) balance sheet — 8-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 | 211.51M | 245.24M | 284.9M | 338.86M | 281.44M | 303.86M | 334.3M | 208.79M | 220.74M | 226.24M | 231.56M | 244.47M | 255.03M | 267.35M | 277.7M | 39.09M | 45.39M | 261.33M | 60.73M | 305.36M |
| Cash & Short-Term Investments | 143.84M | 200.97M | 244.99M | 288.21M | 240.13M | 275.73M | 314.02M | 204.62M | 218.74M | 223.63M | 228.36M | 241.9M | 252.21M | 264.55M | 274.38M | 37.32M | 44.59M | 253.85M | 60.06M | 300.66M |
| Cash Only | 8.16M | 24.32M | 41.32M | 59.56M | 51.54M | 39.86M | 50.82M | 39.66M | 36.63M | 56.01M | 70.97M | 60.53M | 119.02M | 87.86M | 210.52M | 37.32M | 44.59M | 233.99M | 60.06M | 300.66M |
| Short-Term Investments | 135.68M | 176.65M | 203.67M | 228.65M | 188.59M | 235.86M | 263.2M | 164.97M | 182.12M | 167.63M | 157.39M | 181.37M | 133.19M | 176.69M | 63.86M | 0 | 0 | 19.86M | 0 | 0 |
| Accounts Receivable | 46.84M | 29.46M | 26.35M | 37.69M | 26.08M | 10.27M | 9.16M | 1.24M | 542K | 618K | 795K | 814K | 0 | 522K | 0 | 0 | 35K | 0 | 1K | 0 |
| Days Sales Outstanding | 103.15 | 110.73 | 104.88 | 90.26 | 105.25 | 109.7 | 5.53 | 39.62 | 105.56 | - | - | - | - | 2.35K | - | - | 6.86 | - | 0.12 | - |
| Inventory | 11.69M | 8.82M | 8.37M | 7.78M | 8.74M | 7.27M | 5.21M | 715K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Inventory Outstanding | 72.63 | 123.03 | 232.03 | 92.78 | 146.14 | 138.83 | 70.05 | 587.32 | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Assets | 0 | 5.99M | 5.19M | 1.35M | 2.03M | 963K | 1.23M | 593K | 323K | 300K | 0 | 0 | 962K | 0 | 1.01M | 1.18M | 0 | 7.49M | 0 | 4.7M |
| Total Non-Current Assets | 37.98M | 42.34M | 42.76M | 33.94M | 32.04M | 23.46M | 16.86M | 8.81M | 1.23M | 1.34M | 1.63M | 4.09M | 3.72M | 3.84M | 3.73M | 637K | 661K | 51.14M | 716K | 47.21M |
| Property, Plant & Equipment | 2.08M | 2.29M | 2.46M | 2.65M | 2.64M | 1.15M | 1.07M | 935K | 782K | 814K | 824K | 917K | 943K | 982K | 774K | 615K | 638K | 6.91M | 693K | 6.92M |
| Fixed Asset Turnover | 15.40x | 9.55x | 10.99x | 12.29x | 8.30x | 7.21x | 86.54x | 2.41x | 0.63x | - | - | - | 0.01x | 0.02x | - | 0.30x | 0.12x | 0.17x | 0.20x | 0.10x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 13.9M | 14.18M | 14.45M | 14.73M | 13.16M | 7.49M | 7.68M | 7.88M | 446K | 528K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44.22M | 0 | 40.29M |
| Other Non-Current Assets | 22M | 25.87M | 25.84M | 16.56M | 16.24M | 14.82M | 8.11M | 0 | 0 | 0 | 801K | 3.17M | 2.77M | 2.86M | 2.96M | 22K | 23K | 0 | 23K | 0 |
| Total Assets | 249.5M | 287.57M | 327.65M | 372.8M | 313.47M | 327.32M | 351.15M | 217.6M | 221.97M | 227.58M | 233.19M | 248.56M | 258.75M | 271.19M | 281.44M | 39.73M | 46.05M | 312.47M | 61.45M | 352.56M |
| Asset Turnover | 0.13x | 0.07x | 0.08x | 0.09x | 0.05x | 0.02x | 0.30x | 0.01x | 0.00x | - | - | - | 0.00x | 0.00x | - | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x |
| Asset Growth % | -20.41% | -12.14% | -6.69% | 71.32% | 41.23% | 43.82% | 50.59% | -12.45% | -14.22% | -16.08% | -17.14% | 525.58% | 461.91% | -13.21% | 358.02% | -88.73% | -87.45% | -18.24% | - | - |
| Total Current Liabilities | 60.86M | 49.61M | 39.15M | 50.88M | 45.6M | 27.62M | 23.44M | 16.62M | 6.72M | 3.71M | 2.39M | 11.18M | 10.05M | 9.84M | 5.44M | 8.33M | 7.46M | 14.81M | 8.19M | 15.35M |
| Accounts Payable | 59.73M | 4.71M | 5.72M | 8.38M | 15.56M | 4.09M | 9.87M | 8.28M | 3.27M | 839K | 759K | 2.97M | 1.5M | 2.58M | 1.66M | 2.46M | 1.94M | 2.63M | 1.79M | 1.72M |
| Days Payables Outstanding | 228.23 | 74.67 | 202.66 | 134.45 | 179.43 | 155.32 | 214.47 | 4.74K | 27.12 | 13.89 | 50.34 | 68.45 | 25.76 | 29.57 | 53.35 | 53.36 | 47.78 | 36.65 | 41.2 | 31.66 |
| Short-Term Debt | 0 | 0 | 0 | 583K | 0 | 0 | 0 | 0 | 0 | 0 | 237K | 235K | 0 | 232K | 0 | 3.52M | 3.5M | 1.12M | 3.48M | 1.09M |
| Deferred Revenue (Current) | 535K | 757K | 609K | 0 | 746K | 540K | 557K | 0 | 0 | 0 | 0 | 0 | 0 | 10K | 0 | 0 | 344K | 0 | 1.46M | 0 |
| Other Current Liabilities | 596K | 592K | 588K | 41.91M | 4.31M | 4.73M | 2.29M | 2.58M | 1.5M | 1.07M | 1.08M | 5.83M | 278K | 5.83M | 1.46M | 844K | 472K | 11.05M | 660K | 12.54M |
| Current Ratio | 3.48x | 4.94x | 7.28x | 6.66x | 6.17x | 11.00x | 14.26x | 12.56x | 32.82x | 60.90x | 96.85x | 21.87x | 25.37x | 27.18x | 51.01x | 4.69x | 6.08x | 17.65x | 7.42x | 19.90x |
| Quick Ratio | 3.28x | 4.77x | 7.06x | 6.51x | 5.98x | 10.74x | 14.04x | 12.52x | 32.82x | 60.90x | 96.85x | 21.87x | 25.37x | 27.18x | 51.01x | 4.69x | 6.08x | 17.65x | 7.42x | 19.90x |
| Cash Conversion Cycle | -52.46 | 159.09 | 134.25 | 48.59 | 71.96 | 93.2 | -138.89 | -4.12K | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 176.12M | 176.65M | 174.25M | 174.27M | 75.55M | 70.72M | 70.92M | 0 | 0 | 0 | 37K | 92K | 146K | 199K | 3.1M | 5.52M | 82.62M | 4.43M | 84.53M | 5.08M |
| Long-Term Debt | 171.6M | 96.52M | 96.37M | 949K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.28M | 3.17M | 0 | 4.93M | 0 |
| Capital Lease Obligations | 0 | 0 | 0 | 0 | 1.07M | 0 | 0 | 0 | 0 | 0 | 37K | 92K | 146K | 199K | 251K | 300K | 349K | 4.43M | 480K | 5.08M |
| 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 | 3.4M | 79.15M | 76.75M | 173.32M | 73.38M | 69.38M | 69.38M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.85M | 2.93M | 76.12M | 0 | 76.12M | 0 |
| Total Liabilities | 236.98M | 226.26M | 213.39M | 225.15M | 121.15M | 98.34M | 94.36M | 16.62M | 6.72M | 3.71M | 2.43M | 11.27M | 10.2M | 10.04M | 8.55M | 13.85M | 90.08M | 19.24M | 92.72M | 20.43M |
| Total Debt | 171.6M | 96.52M | 96.37M | 1.53M | 1.66M | 73K | 42K | 102K | 160K | 217K | 274K | 327K | 379K | 431K | 481K | 6.33M | 7.25M | 5.55M | 9.03M | 6.17M |
| Net Debt | 163.44M | 72.2M | 55.06M | -58.02M | -49.88M | -39.79M | -50.77M | -39.55M | -36.47M | -55.79M | -70.7M | -60.2M | -118.64M | -87.43M | -210.04M | -30.99M | -37.34M | -228.44M | -51.03M | -294.49M |
| Debt / Equity | 13.72x | 1.57x | 0.84x | 0.01x | 0.01x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.24x | - | 0.02x | - | 0.02x |
| Debt / EBITDA | - | - | - | - | - | - | 0.00x | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | -1.08x | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -24.15x | -23.83x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Equity | 12.51M | 61.31M | 114.26M | 147.66M | 192.32M | 228.97M | 256.8M | 200.98M | 215.24M | 223.87M | 230.76M | 237.28M | 248.55M | 261.15M | 272.89M | 25.88M | -44.03M | 293.23M | -31.27M | 332.13M |
| Equity Growth % | -93.49% | -73.22% | -55.51% | -26.53% | -10.65% | 2.28% | 11.28% | -15.3% | -13.4% | -14.28% | -15.44% | 816.72% | 664.48% | -10.94% | 972.7% | -92.21% | -112.59% | -20.44% | - | - |
| Book Value per Share | 0.13 | 0.62 | 1.16 | 1.49 | 1.96 | 2.34 | 2.62 | 2.07 | 2.22 | 2.32 | 2.40 | 2.48 | 2.62 | 2.77 | 2.90 | 0.28 | -0.47 | 3.13 | -0.89 | 9.49 |
| Total Shareholders' Equity | 12.51M | 61.31M | 114.26M | 147.66M | 192.32M | 228.97M | 256.8M | 200.98M | 215.24M | 223.87M | 230.76M | 237.28M | 248.55M | 261.15M | 272.89M | 25.88M | -44.03M | 293.23M | -31.27M | 332.13M |
| Common Stock | 10K | 10K | 10K | 10K | 10K | 10K | 10K | 10K | 10K | 10K | 10K | 9K | 9K | 9K | 9K | 260K | 260K | 4K | 3K | 4K |
| Retained Earnings | -417.56M | -355.22M | -294.6M | -253.28M | -202.13M | -157.25M | -123.31M | -173.24M | -154.11M | -141.59M | -131.3M | -124.14M | -109.27M | -91.9M | -76.94M | -62.51M | -55.93M | -210.84M | -42.26M | -162.75M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -140K | -96K | 125K | -7K | -46K | 72K | 220K | 339K | -145K | -124K | 49K | -161K | -180K | 68K | 407K | 0 | 0 | -1.25M | 0 | -34K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |