BeyondSpring (BYSI) Balance Sheet: Assets & Liabilities

BeyondSpring (BYSI) Balance Sheet

As of Dec 31, 2025 (end of fiscal 2025), BeyondSpring reported total assets of $25.93M and total liabilities of $49.92M. Shareholders' equity was negative at −$23.99M, meaning liabilities exceed assets. Total debt stood at $320.00K against $12.56M in cash and short-term investments, a net cash position of $12.24M.

BeyondSpring Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for BeyondSpring Inc. (BYSI) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2021	FY 2020	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Mar 2022	Dec 2021	Mar 2021	Dec 2020	Mar 2020	Mar 2019	Dec 2017
Current Assets
Cash and Cash Equivalents	7.79	2.92	15.34	34.40	41.63	41.63	109.54	109.54	35.93	3.89	27.48
Short-Term Investments	4.78	0.00	0.00	2.87	30.74	17.57	0.00	-	0.00	0.00	3.07
Cash & Short-Term Investments	12.56	2.92	15.34	37.27	72.37	72.37	109.54	109.54	35.93	3.89	30.56
Accounts Receivable	0.00	0.00	0.00	0.00	0.00	-	0.00	-	0.00	0.00	0.00
Inventory	0.00	0.00	0.00	0.00	0.00	-	0.00	-	0.00	1.21	0.00
Other Current Assets	8.32	25.66	3.08	1.26	2.76	2.76	3.86	0.36	4.93	1.98	1.79
Total Current Assets	20.88	28.58	18.42	38.52	75.12	75.12	113.40	113.40	40.86	5.87	32.34
Non-Current Assets
Property, Plant & Equipment (Net)	0.47	0.75	1.05	7.35	4.95	3.41	2.36	2.36	2.75	0.28	0.12
Other Non-Current Assets	4.58	4.99	5.34	0.35	1.58	3.12	1.28	1.28	0.95	0.91	0.36
Total Non-Current Assets	5.05	5.74	6.39	7.70	6.53	6.53	3.64	-	3.69	1.19	0.48
Total Assets	25.93	34.32	24.81	46.22	81.65	81.65	117.04	117.04	44.56	7.06	32.83
Current Liabilities
Accounts Payable	0.36	0.30	0.56	1.08	1.66	1.66	2.22	2.22	2.54	9.59	3.38
Short-Term Debt	0.32	0.28	0.26	0.97	2.11	1.57	0.79	-	0.57	0.00	0.00
Current Portion of Long-Term Debt	-	-	-	-	-	1.57	-	-	-	-	-
Accrued Liabilities	0.94	0.84	2.35	2.47	-	3.86	-	9.06	-	-	-
Deferred Revenue	0.00	27.40	1.75	1.35	1.37	1.37	1.35	1.35	6.89	0.00	0.00
Other Current Liabilities	11.96	9.59	5.37	1.48	6.03	6.17	8.56	0.35	-0.73	6.86	1.41
Total Current Liabilities	13.58	11.01	7.96	7.35	15.16	15.16	13.77	13.77	10.05	16.45	4.79
Non-Current Liabilities
Long-Term Debt	0.00	0.31	0.59	4.00	1.47	1.47	3.53	2.17	3.37	0.00	0.00
Deferred Tax Liabilities	0.00	0.00	0.00	0.00	5.45	-	0.00	-	0.00	0.00	0.00
Other Non-Current Liabilities	36.35	37.28	11.55	37.88	0.71	38.65	0.00	-	0.00	0.00	0.00
Total Non-Current Liabilities	36.35	37.59	40.31	41.88	45.57	40.12	11.45	-	3.37	9.59	3.38
Total Liabilities	49.92	48.60	48.27	49.23	60.73	55.27	25.22	25.22	13.42	16.45	4.79
Stockholders' Equity
Common Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Retained Earnings	-408.43	-407.43	-396.30	-375.28	-342.00	-342.00	-277.82	-277.82	-216.85	-178.76	-123.89
Accumulated Other Comprehensive Income	0.60	1.34	0.89	0.44	-0.52	-0.52	-0.30	-0.30	0.14	0.04	-0.18
Additional Paid-in Capital	375.66	373.19	368.60	368.86	369.20	369.20	366.45	-	246.98	170.95	151.15
Minority Interest	8.17	18.62	3.34	2.97	-5.76	-0.31	3.48	-	0.85	-1.62	0.96
Shares Outstanding	41.12	40.32	39.03	39.00	-	38.93	-	-	-	-	-
Total Stockholders' Equity	-23.99	-14.29	-26.81	-3.01	26.68	26.38	88.34	91.82	30.28	-7.77	27.08
Total Liabilities & Equity	25.93	34.32	24.81	46.22	81.65	81.65	117.04	-	44.56	7.06	32.83

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About BeyondSpring Balance Sheet

How much debt does BeyondSpring have?

BeyondSpring had total debt of $320.00K as of Dec 31, 2025, against $12.56M in cash and short-term investments. Total debt was $589.00K a year earlier.

What are BeyondSpring's total assets?

BeyondSpring reported total assets of $25.93M as of Dec 31, 2025, down 24.4% from $34.31M a year earlier. Total liabilities were $49.92M.

What is BeyondSpring's shareholders' equity?

BeyondSpring's shareholders' equity was negative at −$23.99M as of Dec 31, 2025, so its liabilities exceeded its assets.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition