CELC · Celcuity 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 | $33.06M | - | $34.91M | $40.22M | $32.23M | - | $27.59M | $22.50M | $20.65M | - |
| SG&A | $6.37M | - | $7.93M | $3.79M | $3.91M | - | $2.47M | $1.79M | $1.85M | - |
| Total Operating Expenses | $50.51M | - | $42.85M | $44.01M | $36.13M | - | $30.06M | $24.28M | $22.49M | - |
| D&A | $47.0K | - | - | - | $37.0K | - | - | - | $29.6K | - |
| Operating Income | ($50.51M) | - | ($42.85M) | ($44.01M) | ($36.13M) | - | ($30.06M) | ($24.28M) | ($22.49M) | - |
| Interest Expense | $3.20M | - | $4.59M | $2.26M | $1.40M | - | $3.34M | $2.26M | $1.40M | - |
| Income Tax | - | - | - | - | - | - | - | - | - | - |
| Net Income | ($52.84M) | - | ($43.80M) | ($45.27M) | ($37.00M) | - | ($29.79M) | ($23.72M) | ($21.61M) | - |
| EPS - Basic | ($0.97) | - | ($0.92) | ($1.04) | ($0.86) | - | ($0.70) | ($0.62) | ($0.64) | - |
| EPS - Diluted | ($0.97) | - | ($0.92) | ($1.04) | ($0.86) | - | ($0.70) | ($0.62) | ($0.64) | - |
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 | $145.19M | $165.70M | $74.25M | $46.35M | $16.48M | $22.51M | $12.60M | $30.46M | $31.21M | $30.66M |
| Accounts Receivable | - | - | - | - | - | - | - | - | - | - |
| Inventory | - | - | - | - | - | - | - | - | - | - |
| Accounts Payable | $10.45M | $6.41M | $11.42M | $11.16M | $9.93M | $9.37M | $9.16M | $6.20M | $5.28M | $5.08M |
| Current Assets | $408.93M | $465.66M | $475.50M | $183.10M | $217.60M | $244.57M | $272.44M | $291.93M | $187.52M | $190.59M |
| Total Assets | $410.16M | $466.56M | $476.00M | $183.59M | $218.13M | $245.12M | $273.04M | $292.54M | $188.18M | $191.22M |
| Current Liabilities | $33.21M | $44.15M | $38.79M | $39.94M | $32.92M | $31.72M | $26.31M | $19.53M | $16.70M | $14.19M |
| Long-term Debt | $137.87M | $137.55M | $137.22M | $105.59M | $105.34M | $105.09M | $104.84M | $104.59M | $38.03M | $37.57M |
| Total Liabilities | $356.64M | $366.00M | $359.04M | $139.22M | $131.46M | $129.50M | $123.33M | $115.86M | $54.44M | $51.45M |
| Stockholders' Equity | $53.52M | $100.56M | $116.96M | $44.38M | $86.67M | $115.62M | $149.71M | $176.68M | $133.74M | $139.77M |
| Retained Earnings | ($501.74M) | ($448.90M) | ($397.92M) | ($354.12M) | ($308.85M) | ($271.86M) | ($235.20M) | ($205.41M) | ($181.69M) | ($160.08M) |
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 | ($55.06M) | - | - | - | ($35.85M) | - | - | - | ($17.07M) | - |
| Investing Cash Flow | $34.52M | - | - | - | $24.26M | - | - | - | $3.54M | - |
| Financing Cash Flow | $34.0K | - | - | - | $5.55M | - | - | - | $14.08M | - |
| CapEx | $249.0K | - | - | - | $60.0K | - | - | - | $89.7K | - |
| Free Cash Flow | ($55.31M) | - | - | - | ($35.91M) | - | - | - | ($17.16M) | - |
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 | 1.05 | - | - | - | 0.97 | - | - | - | 0.79 | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | - | - | - | - | - | - | - | - | - | - |
| Effective tax rate | - | - | - | - | - | - | - | - | - | - |
| Return on assets | -12.9% | - | -9.2% | -24.7% | -17.0% | - | -10.9% | -8.1% | -11.5% | - |
| Return on equity | -98.7% | - | -37.5% | -102.0% | -42.7% | - | -19.9% | -13.4% | -16.2% | - |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 12.31 | 10.55 | 12.26 | 4.58 | 6.61 | 7.71 | 10.36 | 14.95 | 11.23 | 13.43 |
| Quick ratio | 12.31 | 10.55 | 12.26 | 4.58 | 6.61 | 7.71 | 10.36 | 14.95 | 11.23 | 13.43 |
| Cash ratio | 4.37 | 3.75 | 1.91 | 1.16 | 0.50 | 0.71 | 0.48 | 1.56 | 1.87 | 2.16 |
| Leverage | ||||||||||
| Debt / Equity | 2.58 | 1.37 | 1.17 | 2.38 | 1.22 | 0.91 | 0.70 | 0.59 | 0.28 | 0.27 |
| Debt / Assets | 0.34 | 0.29 | 0.29 | 0.58 | 0.48 | 0.43 | 0.38 | 0.36 | 0.20 | 0.20 |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | -15.8x | - | -9.3x | -19.5x | -25.8x | - | -9.0x | -10.7x | -16.1x | - |
| Equity multiplier | 7.66 | 4.64 | 4.07 | 4.14 | 2.52 | 2.12 | 1.82 | 1.66 | 1.41 | 1.37 |
| Liabilities / Assets | 0.87 | 0.78 | 0.75 | 0.76 | 0.60 | 0.53 | 0.45 | 0.40 | 0.29 | 0.27 |
| Efficiency | ||||||||||
| Asset turnover | - | - | - | - | - | - | - | - | - | - |
| Inventory turnover | - | - | - | - | - | - | - | - | - | - |
| Days sales outstanding | - | - | - | - | - | - | - | - | - | - |
| Days inventory outstanding | - | - | - | - | - | - | - | - | - | - |
| Days payable outstanding | - | - | - | - | - | - | - | - | - | - |
| Cash conversion cycle | - | - | - | - | - | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | 116.1x | - | 20.1x | 13.1x | 5.0x | - | 4.3x | 3.6x | 5.4x | - |
| P / S | - | - | - | - | - | - | - | - | - | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Gross profit growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Operating income growth (YoY) | -39.8% | - | -42.5% | -81.2% | -60.6% | - | -59.1% | -61.3% | -79.3% | - |
| Net income growth (YoY) | -42.8% | - | -47.0% | -90.8% | -71.2% | - | -61.9% | -62.6% | -81.0% | - |
| EPS growth (YoY) | -12.8% | - | -31.4% | -67.7% | -34.4% | - | 15.7% | 6.1% | - | - |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | -54.0% | - | - | - | -109.3% | - | - | - | -33.3% | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | -38.2% | -13.0% | -21.9% | -74.9% | -35.2% | -17.3% | 61.2% | 60.4% | 8.5% | 4.5% |
Peer comparison
Same SIC group: Services-Medical Laboratories
Comparing Celcuity Inc. against the 5 most active filers in the same SIC group.