ABOS · Acumen Pharmaceuticals, Inc. - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | - | - | - | - | - | - | - | - | - | - |
| Cost of Revenue | - | - | - | - | - | - | - | - | - | - |
| Gross Profit | - | - | - | - | - | - | - | - | - | - |
| R&D | $16.48M | - | $21.97M | $37.13M | $25.27M | - | $27.25M | $19.53M | $12.45M | - |
| SG&A | $4.67M | - | $4.54M | $4.63M | $5.10M | - | $5.02M | $4.85M | $5.33M | - |
| Total Operating Expenses | $21.15M | - | $26.51M | $41.75M | $30.37M | - | $32.27M | $24.38M | $17.77M | - |
| D&A | $12.0K | - | - | - | $15.0K | - | - | - | $16.0K | - |
| Operating Income | ($21.15M) | - | ($26.51M) | ($41.75M) | ($30.37M) | - | ($32.27M) | ($24.38M) | ($17.77M) | - |
| Interest Expense | $1.07M | - | $1.07M | $1.05M | $1.00M | - | $0 | $0 | $1.00M | - |
| Income Tax | - | - | - | - | - | - | - | - | - | - |
| Net Income | ($20.74M) | - | ($26.45M) | ($40.95M) | ($28.80M) | - | ($29.77M) | ($20.54M) | ($14.87M) | - |
| EPS - Basic | ($0.33) | - | ($0.44) | ($0.68) | ($0.48) | - | ($0.50) | ($0.34) | ($0.25) | - |
| EPS - Diluted | ($0.33) | - | ($0.44) | ($0.68) | ($0.48) | - | ($0.50) | ($0.34) | ($0.25) | - |
Balance Sheet
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $51.80M | $53.99M | $46.83M | $36.81M | $30.16M | $35.63M | $33.18M | $67.95M | $46.93M | $66.89M |
| Accounts Receivable | - | - | - | - | - | - | - | - | - | - |
| Inventory | - | - | - | - | - | - | - | - | - | - |
| Accounts Payable | $1.66M | $554.0K | $682.0K | $2.10M | $1.06M | $5.65M | $2.34M | $4.21M | $3.08M | $1.38M |
| Current Assets | $133.09M | $122.25M | $132.15M | $148.40M | $154.95M | $178.31M | $207.63M | $266.92M | $255.83M | $246.62M |
| Total Assets | $133.63M | $122.83M | $142.22M | $171.90M | $204.48M | $238.99M | $266.98M | $288.91M | $300.97M | $310.13M |
| Current Liabilities | $29.23M | $30.01M | $21.96M | $24.86M | $19.32M | $27.61M | $19.91M | $15.37M | $8.47M | $12.97M |
| Long-term Debt | $16.92M | $22.40M | $27.05M | $29.88M | $29.53M | $29.42M | $29.67M | $29.38M | $30.21M | $29.90M |
| Total Liabilities | $46.15M | $52.40M | $49.05M | $54.82M | $48.96M | $57.18M | $49.77M | $44.97M | $38.93M | $43.15M |
| Stockholders' Equity | $87.48M | $70.43M | $93.17M | $117.08M | $155.52M | $181.82M | $217.20M | $243.95M | $262.03M | $266.97M |
| Retained Earnings | ($467.20M) | ($446.46M) | ($421.32M) | ($394.87M) | ($353.92M) | ($325.13M) | ($287.97M) | ($258.21M) | ($237.67M) | ($222.80M) |
Cash Flow
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | ($24.13M) | - | - | - | ($34.12M) | - | - | - | ($17.86M) | - |
| Investing Cash Flow | ($13.81M) | - | - | - | $28.69M | - | - | - | ($9.20M) | - |
| Financing Cash Flow | $35.74M | - | - | - | ($36.0K) | - | - | - | $7.11M | - |
| CapEx | $0 | - | - | - | $79.0K | - | - | - | $11.0K | - |
| Free Cash Flow | ($24.13M) | - | - | - | ($34.20M) | - | - | - | ($17.87M) | - |
Ratios
| Metric | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | - | - | - | - | - | - | - | - | - | - |
| Operating margin | - | - | - | - | - | - | - | - | - | - |
| EBITDA margin | - | - | - | - | - | - | - | - | - | - |
| Net margin | - | - | - | - | - | - | - | - | - | - |
| Free cash flow margin | - | - | - | - | - | - | - | - | - | - |
| FCF / Net income | 1.16 | - | - | - | 1.19 | - | - | - | 1.20 | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | - | - | - | - | - | - | - | - | - | - |
| Effective tax rate | - | - | - | - | - | - | - | - | - | - |
| Return on assets | -15.5% | - | -18.6% | -23.8% | -14.1% | - | -11.1% | -7.1% | -4.9% | - |
| Return on equity | -23.7% | - | -28.4% | -35.0% | -18.5% | - | -13.7% | -8.4% | -5.7% | - |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 4.55 | 4.07 | 6.02 | 5.97 | 8.02 | 6.46 | 10.43 | 17.37 | 30.20 | 19.01 |
| Quick ratio | 4.55 | 4.07 | 6.02 | 5.97 | 8.02 | 6.46 | 10.43 | 17.37 | 30.20 | 19.01 |
| Cash ratio | 1.77 | 1.80 | 2.13 | 1.48 | 1.56 | 1.29 | 1.67 | 4.42 | 5.54 | 5.16 |
| Leverage | ||||||||||
| Debt / Equity | 0.19 | 0.32 | 0.29 | 0.26 | 0.19 | 0.16 | 0.14 | 0.12 | 0.12 | 0.11 |
| Debt / Assets | 0.13 | 0.18 | 0.19 | 0.17 | 0.14 | 0.12 | 0.11 | 0.10 | 0.10 | 0.10 |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | -19.8x | - | -24.8x | -39.9x | -30.4x | - | - | - | -17.8x | - |
| Equity multiplier | 1.53 | 1.74 | 1.53 | 1.47 | 1.31 | 1.31 | 1.23 | 1.18 | 1.15 | 1.16 |
| Liabilities / Assets | 0.35 | 0.43 | 0.34 | 0.32 | 0.24 | 0.24 | 0.19 | 0.16 | 0.13 | 0.14 |
| Efficiency | ||||||||||
| Asset turnover | - | - | - | - | - | - | - | - | - | - |
| Inventory turnover | - | - | - | - | - | - | - | - | - | - |
| Days sales outstanding | - | - | - | - | - | - | - | - | - | - |
| Days inventory outstanding | - | - | - | - | - | - | - | - | - | - |
| Days payable outstanding | - | - | - | - | - | - | - | - | - | - |
| Cash conversion cycle | - | - | - | - | - | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | 1.7x | - | 1.1x | 0.6x | 0.4x | - | 0.7x | 0.6x | 0.9x | - |
| P / S | - | - | - | - | - | - | - | - | - | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Gross profit growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Operating income growth (YoY) | 30.4% | - | 17.8% | -71.2% | -70.9% | - | -101.2% | -80.9% | -35.3% | - |
| Net income growth (YoY) | 28.0% | - | 11.1% | -99.4% | -93.6% | - | -129.7% | -76.9% | -31.5% | - |
| EPS growth (YoY) | 31.2% | - | 12.0% | -100.0% | -92.0% | - | -108.3% | -21.4% | 10.7% | - |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | 29.5% | - | - | - | -91.4% | - | - | - | -75.6% | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | -43.8% | -61.3% | -57.1% | -52.0% | -40.6% | -31.9% | -22.5% | 44.5% | 46.3% | 41.4% |
Peer comparison
Same SIC group: Biological Products, (No Diagnostic Substances)
Comparing Acumen Pharmaceuticals against the 5 most active filers in the same SIC group.