NASDAQ : ABOS
Acumen Pharmaceuticals, Inc. — Financial statements
Healthcare · Biotechnology · United States
Last price 0.2101 USD (Oct 30, 2026, 4:00 PM EDT) · Market cap 15.20M
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Financial statements
Income statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cost of Revenue | 85.93M | 104.89M | 93.80M | 42.32M | 32.36M | 12.30M |
| Gross Profit | -85.93M | -104.89M | -93.80M | -42.32M | -32.36M | -12.30M |
| Selling, General & Admin | 18.79M | 18.95M | 20.22M | 18.82M | 12.88M | 7.28M |
| Operating Expenses | 18.79M | 18.95M | 20.22M | 18.82M | 12.88M | 7.28M |
| Operating Income | -104.72M | -123.83M | -114.02M | -61.14M | -45.24M | -19.58M |
| Interest Expense | -4.25M | -4.22M | -4.07M | -581.00K | ||
| Interest & Investment Income | 4.31M | 7.45M | 14.32M | 10.79M | 2.39M | 239.00K |
| Other Non Operating Income (Expenses) | 695.00K | -726.00K | 1.44M | -1.44M | -11.00K | -81.11M |
| EBT Excluding Unusual Items | -103.96M | -121.33M | -102.33M | -52.37M | -42.86M | -100.45M |
| Gain (Loss) on Sale of Investments | -155.00K | |||||
| Pretax Income | -103.96M | -121.33M | -102.33M | -52.37M | -42.86M | -100.61M |
| Net Income | -103.96M | -121.33M | -102.33M | -52.37M | -42.86M | -100.61M |
| Net Income to Common | -103.96M | -121.33M | -102.33M | -52.37M | -42.86M | -100.61M |
| Shares Outstanding (Basic) | 67.12M | 60.56M | 60.01M | 48.61M | 40.60M | 20.06M |
| Shares Outstanding (Diluted) | 67.12M | 60.56M | 60.01M | 48.61M | 40.60M | 20.06M |
| EPS (Basic) | -1.55 | -2.00 | -1.71 | -1.08 | -1.06 | -5.02 |
| EPS (Diluted) | -1.55 | -2.00 | -1.71 | -1.08 | -1.06 | -5.02 |
| Free Cash Flow | -87.95M | -115.63M | -86.23M | -43.09M | -35.31M | -18.00M |
| Free Cash Flow Per Share | -1.31 | -1.91 | -1.44 | -0.89 | -0.87 | -0.90 |
| EBITDA | -104.67M | -123.77M | -113.95M | -61.08M | -45.20M | -19.58M |
| D&A For EBITDA | 47.00K | 58.00K | 63.00K | 61.00K | 32.00K | 4.00K |
| EBIT | -104.72M | -123.83M | -114.02M | -61.14M | -45.24M | -19.58M |
Balance sheet
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 53.08M | 53.99M | 35.63M | 66.89M | 130.10M | 122.16M |
| Short-Term Investments | 25.53M | 62.88M | 135.93M | 176.64M | 47.50M | 72.08M |
| Cash & Short-Term Investments | 78.60M | 116.86M | 171.56M | 243.52M | 177.60M | 194.24M |
| Other Receivables | 2.05M | 993.00K | 575.00K | 400.00K | 105.00K | 96.00K |
| Receivables | 2.05M | 993.00K | 575.00K | 400.00K | 105.00K | 96.00K |
| Inventory | 98.00K | 199.00K | 83.00K | |||
| Prepaid Expenses | 694.00K | 601.00K | 858.00K | 807.00K | 1.11M | 1.51M |
| Other Current Assets | 3.79M | 3.79M | 5.32M | 1.79M | 1.31M | 2.73M |
| Total Current Assets | 85.13M | 122.25M | 178.31M | 246.62M | 180.33M | 198.66M |
| Property, Plant & Equipment | 104.00K | 243.00K | 339.00K | 503.00K | 270.00K | 36.00K |
| Long-Term Investments | 59.97M | 62.55M | 15.84M | 31.62M | ||
| Other Intangible Assets | 4.00K | 29.00K | 75.00K | |||
| Other Long-Term Assets | 323.00K | 309.00K | 304.00K | 454.00K | 151.00K | 14.00K |
| Total Assets | 85.56M | 122.83M | 238.99M | 310.12M | 196.59M | 230.33M |
| Accounts Payable | 6.06M | 554.00K | 5.65M | 1.38M | 1.64M | 1.09M |
| Accrued Expenses | 18.43M | 20.36M | 21.60M | 10.51M | 5.94M | 3.85M |
| Current Portion of Long-Term Debt | 20.40M | 8.77M | ||||
| Current Portion of Leases | 39.00K | 150.00K | 133.00K | 866.00K | 105.00K | |
| Other Current Liabilities | 161.00K | 180.00K | 230.00K | 212.00K | 131.00K | 204.00K |
| Total Current Liabilities | 45.09M | 30.01M | 27.61M | 12.97M | 7.81M | 5.15M |
| Long-Term Debt | 5.87M | 22.40M | 29.42M | 29.90M | ||
| Long-Term Leases | 150.00K | 284.00K | ||||
| Total Liabilities | 50.95M | 52.40M | 57.18M | 43.15M | 7.81M | 5.15M |
| Common Stock | 7.00K | 6.00K | 6.00K | 6.00K | 4.00K | 4.00K |
| Additional Paid-In Capital | 559.91M | 516.80M | 506.99M | 489.45M | 359.95M | 352.98M |
| Retained Earnings | -525.29M | -446.46M | -325.13M | -222.80M | -170.43M | -127.57M |
| Comprehensive Income & Other | -25.00K | 83.00K | -48.00K | 312.00K | -751.00K | -231.00K |
| Total Common Equity | 34.61M | 70.43M | 181.82M | 266.97M | 188.78M | 225.18M |
| Shareholders' Equity | 34.61M | 70.43M | 181.82M | 266.97M | 188.78M | 225.18M |
| Total Liabilities & Equity | 85.56M | 122.83M | 238.99M | 310.12M | 196.59M | 230.33M |
| Total Debt | 26.31M | 31.31M | 29.70M | 31.05M | 105.00K | |
| Net Cash (Debt) | 52.29M | 85.55M | 201.82M | 275.03M | 193.34M | 225.86M |
| Net Cash Per Share | 0.78 | 1.41 | 3.36 | 5.66 | 4.76 | 11.26 |
| Filing Date Shares Outstanding | 72.33M | 72.21M | 60.57M | 60.08M | 41.03M | 40.47M |
| Total Common Shares Outstanding | 72.33M | 60.58M | 60.09M | 57.91M | 41.03M | 40.47M |
| Working Capital | 40.05M | 92.25M | 150.70M | 233.64M | 172.52M | 193.51M |
| Book Value Per Share | 0.48 | 1.16 | 3.03 | 4.61 | 4.60 | 5.56 |
| Tangible Book Value | 34.61M | 70.40M | 181.74M | 266.97M | 188.78M | 225.18M |
| Tangible Book Value Per Share | 0.48 | 1.16 | 3.02 | 4.61 | 4.60 | 5.56 |
Cash flow statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | -103.96M | -121.33M | -102.33M | -52.37M | -42.86M | -100.61M |
| Depreciation & Amortization | 184.00K | 184.00K | 178.00K | 184.00K | 169.00K | 4.00K |
| Asset Writedown & Restructuring Costs | 739.00K | |||||
| Loss (Gain) From Sale of Investments | -136.00K | -868.00K | -5.11M | -3.13M | 487.00K | 155.00K |
| Stock-Based Compensation | 10.04M | 9.85M | 9.63M | 6.14M | 3.06M | 922.00K |
| Other Operating Activities | 614.00K | 1.75M | -240.00K | 1.50M | 81.27M | |
| Change in Accounts Payable | 5.37M | -5.09M | 4.27M | -261.00K | 552.00K | 557.00K |
| Change in Other Net Operating Assets | -71.00K | -25.00K | 7.38M | 4.13M | 3.43M | -259.00K |
| Operating Cash Flow | -87.95M | -115.54M | -86.22M | -43.06M | -35.15M | -17.96M |
| Capital Expenditures | -88.00K | -16.00K | -21.00K | -161.00K | -40.00K | |
| Sale of Property, Plant & Equipment | 3.00K | |||||
| Investment in Securities | 63.69M | 134.02M | 48.04M | -171.65M | 39.35M | -104.08M |
| Investing Cash Flow | 63.69M | 133.93M | 48.03M | -171.67M | 39.19M | -104.12M |
| Long-Term Debt Issued | 30.00M | |||||
| Long-Term Debt Repaid | -739.00K | |||||
| Net Debt Issued (Repaid) | -4.99M | -739.00K | 30.00M | |||
| Issuance of Common Stock | 35.64M | 39.00K | 7.94M | 122.23M | 3.91M | 169.19M |
| Repurchase of Common Stock | -149.00K | -73.00K | -41.00K | |||
| Other Financing Activities | -230.00K | -476.00K | ||||
| Financing Cash Flow | 30.50M | -34.00K | 6.93M | 151.75M | 3.91M | 200.47M |
| Net Cash Flow | 6.24M | 18.36M | -31.26M | -62.98M | 7.94M | 78.39M |
| Free Cash Flow | -87.95M | -115.63M | -86.23M | -43.09M | -35.31M | -18.00M |
| Free Cash Flow Per Share | -1.31 | -1.91 | -1.44 | -0.89 | -0.87 | -0.90 |
| Levered Free Cash Flow | -52.43M | -75.11M | -52.29M | -28.24M | -20.94M | -16.35M |
| Unlevered Free Cash Flow | -49.77M | -72.47M | -49.75M | -27.87M | -20.94M | -16.35M |
| Cash Interest Paid | 2.90M | 2.94M | 2.97M | 169.00K | ||
| Change in Working Capital | 5.30M | -5.12M | 11.65M | 3.87M | 3.99M | 298.00K |
Ratios
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 17.34M | 127.81M | 103.34M | 222.38M | 221.00M | 273.58M |
| Enterprise Value | -34.96M | 22.59M | -125.57M | -60.33M | 20.94M | 43.71M |
| Last Close Price | 0.24 | 2.11 | 1.72 | 3.84 | 5.40 | 6.76 |
| PB Ratio | 0.50 | 1.81 | 0.57 | 0.83 | 1.17 | 1.22 |
| P/TBV Ratio | 0.50 | 1.81 | 0.57 | 0.83 | 1.17 | 1.22 |
| Debt / Equity Ratio | 0.76 | 0.45 | 0.16 | 0.12 | 0.00 | |
| Net Debt / Equity Ratio | -1.51 | -1.22 | -1.11 | -1.03 | -1.02 | -1.00 |
| Net Debt / EBITDA Ratio | 0.50 | 0.69 | 1.77 | 4.50 | 4.28 | 11.54 |
| Net Debt / FCF Ratio | 0.59 | 0.74 | 2.34 | 6.38 | 5.47 | 12.55 |
| Inventory Turnover | 284.97 | 229.51 | 141.44 | |||
| Quick Ratio | 1.79 | 3.93 | 6.24 | 18.80 | 22.75 | 37.76 |
| Current Ratio | 1.89 | 4.07 | 6.46 | 19.01 | 23.08 | 38.60 |
| Return on Equity (ROE) | -162.72% | -96.20% | -45.60% | -22.98% | -20.71% | -76.44% |
| Return on Assets (ROA) | -57.46% | -42.78% | -25.96% | -15.08% | -13.25% | -8.91% |
| Return on Capital Employed (ROCE) | -258.70% | -133.40% | -53.90% | -20.60% | -24.00% | -8.70% |
| Earnings Yield | -646.22% | -94.93% | -99.02% | -23.55% | -19.39% | -36.77% |
| FCF Yield | -507.31% | -90.47% | -83.45% | -19.38% | -15.98% | -6.58% |
| Buyback Yield / Dilution | -11.05% | -0.91% | -23.46% | -19.72% | -102.43% | -4,685.59% |