The capital structure appears increasingly vulnerable, evidenced by a critical current ratio of 0.23 and total debt rising to $311.6K as of 2026Q3.
| Total Current Assets | 101.56K | 17.22K | 90K |
| Cash & Short-Term Investments | - | - | - |
| Cash Only | - | - | - |
| Short-Term Investments | - | - | - |
| Accounts Receivable | - | - | - |
| Days Sales Outstanding | - | - | - |
| Inventory | - | - | - |
| Days Inventory Outstanding | - | - | - |
| Other Current Assets | 0 | 0 | 90K |
| Total Non-Current Assets | 59.21M | 222.09K | 0 |
| Property, Plant & Equipment | 0 | 0 | 0 |
| Fixed Asset Turnover | - | - | - |
| Goodwill | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 |
| Long-Term Investments | 175.93M | 0 | 0 |
| Other Non-Current Assets | - | - | - |
| Total Assets | 59.31M | 239.32K | 90K |
| Asset Turnover | 0.00x | - | - |
| Asset Growth % | 16654.76% | 165.91% | - |
| Total Current Liabilities | 441.61K | 377.58K | 71.75K |
| Accounts Payable | 0 | 0 | 0 |
| Days Payables Outstanding | - | - | - |
| Short-Term Debt | 311.61K | 0 | 0 |
| Deferred Revenue (Current) | 0 | - | - |
| Other Current Liabilities | 130K | 337.58K | 31.75K |
| Current Ratio | 0.23x | 0.05x | 1.25x |
| Quick Ratio | 0.23x | 0.05x | 1.25x |
| Cash Conversion Cycle | - | - | - |
| Total Non-Current Liabilities | 57.79M | 0 | 0 |
| Long-Term Debt | 0 | 0 | 0 |
| Capital Lease Obligations | 0 | - | - |
| Deferred Tax Liabilities | 0 | - | - |
| Other Non-Current Liabilities | - | - | - |
| Total Liabilities | 58.23M | 377.58K | 71.75K |
| Total Debt | 311.61K | 0 | 0 |
| Net Debt | 302.76K | -17.22K | 0 |
| Debt / Equity | 0.29x | - | - |
| Debt / EBITDA | -0.56x | - | - |
| Net Debt / EBITDA | -0.54x | - | - |
| Interest Coverage | - | - | - |
| Total Equity | 1.08M | -138.27K | 18.25K |
| Equity Growth % | 27616.05% | -857.55% | - |
| Book Value per Share | 56.56 | -110.61 | 14.60 |
| Total Shareholders' Equity | 58.87M | -138.27K | 18.25K |
| Common Stock | 57.79M | 144 | 144 |
| Retained Earnings | 390.63K | -163.27K | -6.75K |
| Treasury Stock | 0 | 0 | 0 |
| Accumulated OCI | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 |
Liquidity and deal execution
As reported in financial statements, UYSC's equity position shifted from a deficit of $138.3K in 2025Q4 to a positive $58.9M by 2026Q3, yet this expansion appears driven by non-operational accounting adjustments rather than organic growth or successful capital deployment within the shell entity's structure.
The rapid expansion of the balance sheet suggests a significant, likely non-recurring, capital injection or accounting reclassification that warrants further investigation by investors. This volatility indicates that the company's trajectory remains highly unstable and dependent on external sponsor support rather than internal value creation.
Based on UYSC's reported figures, total debt rose from zero in 2026Q1 to $311.6K by 2026Q3, signaling a shift toward debt-funded administrative operations that may increase the pressure on management to secure a merger target before interest obligations become a material burden on the entity.
While the debt-to-equity ratio remains relatively low at 0.29, the introduction of debt into a shell company's balance sheet is an unusual development that may indicate liquidity stress. Investors should monitor whether this debt is being used to cover essential regulatory costs or if it represents a more concerning reliance on high-cost financing.
According to recent SEC filings, the company's current ratio plummeted to 0.23 in 2026Q3, reflecting a critical inability to cover short-term liabilities with existing cash reserves, which have remained stagnant at approximately $8.8K for the last two reported quarters despite rising operational demands.
The current ratio of 0.23 suggests that the company is effectively insolvent on a working capital basis, relying entirely on the willingness of creditors or sponsors to defer payments. This lack of liquidity significantly limits management's flexibility and may force a rushed business combination to avoid a total collapse of the entity.
As indicated by the provided data, the discrepancy between the $59.3M in total assets and the minimal cash balance suggests that the majority of the company's asset base is likely comprised of non-liquid or intangible items that offer no immediate utility for funding a business combination.
The presence of substantial assets that do not translate into cash liquidity implies that the headline balance sheet figures may be misleading regarding the company's actual deal-making capacity. Investors should be wary of these non-cash assets, as they may represent accounting artifacts that provide no real protection against the company's ongoing cash burn.
Quick answers to the most common questions about buying UYSC stock.
As of 2025, UY Scuti Acquisition Corp. (UYSC) had total assets of $0.2M including $0.0M in current assets.
UY Scuti Acquisition Corp. (UYSC) carries total debt of $0.0M. Comparing total debt to cash helps evaluate the company's debt burden and net leverage.
UY Scuti Acquisition Corp. (UYSC) has total shareholders' equity (book value) of $-0.1M ($-110.61 book value per share). Book value represents the net worth of the company belonging to common stock holders.
UY Scuti Acquisition Corp. (UYSC) reported a current ratio of 0.05x. A current ratio above 1.0x indicates that the company has more current assets than current liabilities, suggesting sufficient short-term liquidity.