BIVI · Biovie 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 | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '24 | Q2 '24 | Q3 '23 | Q2 '23 | Q1 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | - | - | - | - | - | - | - | - | - | - |
| Cost of Revenue | - | - | - | - | - | - | - | - | - | - |
| Gross Profit | - | - | - | - | - | - | - | - | - | - |
| R&D | $3.18M | $4.27M | $2.94M | $4.70M | $1.34M | $1.99M | - | $5.70M | $6.47M | $8.88M |
| SG&A | $1.59M | $1.94M | $2.29M | $2.53M | $1.59M | $2.07M | - | $1.97M | $2.25M | $1.94M |
| Total Operating Expenses | $5.39M | $6.26M | $5.28M | $7.29M | $2.99M | $4.12M | - | $7.73M | $8.78M | $10.88M |
| D&A | - | - | - | - | - | - | - | - | - | - |
| Operating Income | ($5.39M) | ($6.26M) | ($5.28M) | ($7.29M) | ($2.99M) | ($4.12M) | - | ($7.73M) | ($8.78M) | ($10.88M) |
| Interest Expense | $6.0K | $66.7K | $256.0K | $62.0K | $628.7K | $256.0K | - | $628.7K | $820.6K | $1.00M |
| Income Tax | - | - | - | - | - | - | - | - | - | - |
| Net Income | ($5.27M) | ($6.07M) | ($5.09M) | ($7.11M) | ($2.79M) | ($4.15M) | - | ($8.07M) | ($8.40M) | ($10.71M) |
| EPS - Basic | ($0.70) | ($0.77) | ($0.98) | ($4.60) | ($1.50) | ($7.00) | - | ($20.00) | ($22.00) | ($29.00) |
| EPS - Diluted | ($0.70) | ($0.77) | ($0.98) | ($4.60) | ($1.50) | ($7.00) | - | ($20.00) | ($22.00) | ($29.00) |
Balance Sheet
| Line item | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '24 | Q2 '24 | Q3 '23 | Q2 '23 | Q1 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $13.10M | $20.54M | $24.98M | $17.54M | $23.15M | $20.02M | $23.84M | $30.35M | $20.23M | $21.21M |
| Accounts Receivable | - | - | - | - | - | - | - | - | - | - |
| Inventory | - | - | - | - | - | - | - | - | - | - |
| Accounts Payable | $1.61M | $2.92M | $1.57M | $2.20M | $2.48M | $3.45M | $3.59M | $4.41M | $3.61M | $2.71M |
| Current Assets | $16.88M | $21.79M | $26.03M | $20.70M | $23.72M | $20.15M | $24.05M | $30.54M | $20.56M | $22.76M |
| Total Assets | $17.51M | $22.50M | $26.82M | $21.56M | $24.66M | $21.24M | $25.21M | $31.77M | $21.49M | $23.76M |
| Current Liabilities | $1.69M | $3.01M | $1.64M | $2.27M | $2.55M | $6.84M | $9.35M | $12.48M | $13.98M | $13.21M |
| Long-term Debt | - | - | - | - | - | - | - | - | - | - |
| Total Liabilities | $1.91M | $3.24M | $1.90M | $2.55M | $2.84M | $7.17M | $9.70M | $12.85M | $14.00M | $16.21M |
| Stockholders' Equity | $15.61M | $19.27M | $24.92M | $19.01M | $21.82M | $14.07M | $15.51M | $18.93M | $7.49M | $7.55M |
| Retained Earnings | ($368.62M) | ($363.34M) | ($357.28M) | ($352.14M) | ($348.66M) | ($338.71M) | ($334.23M) | ($329.29M) | ($320.34M) | ($311.94M) |
Cash Flow
| Line item | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '24 | Q2 '24 | Q3 '23 | Q2 '23 | Q1 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | - | - | ($3.02M) | - | - | ($3.58M) | - | - | - | ($12.18M) |
| Investing Cash Flow | - | - | - | - | - | - | - | - | - | $14.53M |
| Financing Cash Flow | - | - | $10.46M | - | - | ($240.9K) | - | - | - | ($594.2K) |
| CapEx | - | - | - | - | - | - | - | - | - | - |
| Free Cash Flow | - | - | - | - | - | - | - | - | - | - |
Ratios
| Metric | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '24 | Q2 '24 | Q3 '23 | Q2 '23 | Q1 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | - | - | - | - | - | - | - | - | - | - |
| Operating margin | - | - | - | - | - | - | - | - | - | - |
| EBITDA margin | - | - | - | - | - | - | - | - | - | - |
| Net margin | - | - | - | - | - | - | - | - | - | - |
| Free cash flow margin | - | - | - | - | - | - | - | - | - | - |
| FCF / Net income | - | - | - | - | - | - | - | - | - | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | - | - | - | - | - | - | - | - | - | - |
| Effective tax rate | - | - | - | - | - | - | - | - | - | - |
| Return on assets | -30.1% | -27.0% | -19.0% | -33.0% | -11.3% | -19.6% | - | -25.4% | -39.1% | -45.1% |
| Return on equity | -33.8% | -31.5% | -20.4% | -37.4% | -12.8% | -29.5% | - | -42.6% | -112.2% | -141.9% |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 9.97 | 7.25 | 15.83 | 9.10 | 9.32 | 2.95 | 2.57 | 2.45 | 1.47 | 1.72 |
| Quick ratio | 9.97 | 7.25 | 15.83 | 9.10 | 9.32 | 2.95 | 2.57 | 2.45 | 1.47 | 1.72 |
| Cash ratio | 7.73 | 6.83 | 15.19 | 7.71 | 9.09 | 2.93 | 2.55 | 2.43 | 1.45 | 1.61 |
| Leverage | ||||||||||
| Debt / Equity | - | - | - | - | - | - | - | - | - | - |
| Debt / Assets | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | -902.5x | -93.9x | -20.6x | -117.6x | -4.8x | -16.1x | - | -12.3x | -10.7x | -10.8x |
| Equity multiplier | 1.12 | 1.17 | 1.08 | 1.13 | 1.13 | 1.51 | 1.63 | 1.68 | 2.87 | 3.15 |
| Liabilities / Assets | 0.11 | 0.14 | 0.07 | 0.12 | 0.12 | 0.34 | 0.38 | 0.40 | 0.65 | 0.68 |
| Efficiency | ||||||||||
| Asset turnover | - | - | - | - | - | - | - | - | - | - |
| Inventory turnover | - | - | - | - | - | - | - | - | - | - |
| Days sales outstanding | - | - | - | - | - | - | - | - | - | - |
| Days inventory outstanding | - | - | - | - | - | - | - | - | - | - |
| Days payable outstanding | - | - | - | - | - | - | - | - | - | - |
| Cash conversion cycle | - | - | - | - | - | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | 0.7x | 0.5x | 0.4x | 7.6x | 8.3x | 5.5x | - | 125.2x | 642.0x | 1660.0x |
| P / S | - | - | - | - | - | - | - | - | - | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Gross profit growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Operating income growth (YoY) | -80.2% | 14.1% | - | - | - | 62.1% | - | -34.5% | 23.6% | -23.1% |
| Net income growth (YoY) | -89.0% | 14.7% | - | - | - | 61.2% | - | -14.6% | 46.4% | -2.8% |
| EPS growth (YoY) | 53.3% | 83.3% | - | - | - | 75.9% | - | -7042.9% | -4300.0% | -7531.6% |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | -28.5% | 1.3% | - | 22.6% | - | 86.4% | 107.0% | 90.1% | -71.3% | 26.6% |
Peer comparison
Same SIC group: Pharmaceutical Preparations
Comparing BIOVIE INC. against the 5 most active filers in the same SIC group.