Financial Statements — ACOG
Balance Sheet
(in millions USD)| Metric | Q1
2026 | Q3
2025 | Q2
2025 | Q1
2025 | Q3
2024 | Q2
2024 |
|---|
| Cash & Equivalents | 54.25 | 35.40 | 39.41 | 45.53 | 3.67 | 1.02 |
| Accounts Receivable | 3.58 | 2.85 | 1.81 | 0.42 | -- | -- |
| Inventory | 6.04 | 4.50 | 0.88 | 0.88 | -- | -- |
| Total Current Assets | 68.56 | 45.70 | 44.65 | 48.12 | 4.51 | 1.51 |
| Property, Plant & Equipment | 0.31 | 0.20 | 0.07 | 0.07 | 0.00 | 0.00 |
| Intangible Assets | 0.39 | 0.40 | 0.40 | 0.41 | 0.43 | 452.49 |
| Total Non-current Assets* | 0.69 | 0.60 | 0.47 | 0.49 | 0.51 | 0.57 |
| Total Assets | 69.25 | 46.30 | 45.12 | 48.61 | 5.03 | 2.08 |
| Accounts Payable | 5.31 | 6.53 | 2.81 | 2.57 | 1.74 | 1.24 |
| Total Current Liabilities | 5.43 | 6.83 | 3.04 | 2.81 | 3.01 | 1.57 |
| Total Non-current Liabilities* | 6.37 | 5.56 | 10.19 | 4.99 | 4.94 | 1.90 |
| Total Liabilities | 11.79 | 12.39 | 13.23 | 7.80 | 7.95 | 3.48 |
| Retained Earnings | (103.58) | (90.10) | (88.78) | (78.29) | (70.63) | (68.77) |
| Total Stockholder Equity | 57.46 | 33.91 | 31.90 | 40.81 | (2.92) | (1.39) |
* Derived from reported values
Income Statement
(in millions USD) (except per-share rows)| Metric | Q1
2026 | Q4
2025 | Q3
2025 | Q2
2025 | Q1
2025 | Q4
2024 | Q3
2024 | Q2
2024 |
|---|
| Total Revenue | 3.53 | 2.79 | 2.84 | 1.66 | 2.93 | -- | -- | 100.00 |
| Cost of Revenue* | 0.62 | -- | -- | 0.06 | 0.01 | -- | -- | -- |
| Gross Profit* | 2.92 | -- | -- | 1.60 | 2.92 | -- | -- | -- |
| Research & Development | 1.10 | 0.57 | 0.57 | 0.32 | 0.41 | 1.04 | 1.00 | 0.97 |
| Selling, General & Admin | 10.26 | 10.23 | 6.95 | 6.54 | 5.37 | 1.50 | 1.49 | 1.45 |
| Total Operating Expenses* | 11.63 | -- | -- | 13.94 | 6.60 | 2.54 | 2.49 | 2.42 |
| Operating Income | (8.10) | (7.93) | (5.31) | (5.74) | (3.69) | (2.54) | (2.49) | (2.42) |
| Net Income | (6.48) | (6.86) | (1.32) | (10.49) | (2.01) | (5.66) | (1.86) | (2.12) |
| Basic EPS | (0.30) | (0.31) | (0.08) | (0.65) | (0.13) | (0.51) | (0.31) | (0.01) |
| Diluted EPS | (0.32) | (0.10) | (0.30) | (0.65) | (0.13) | (0.51) | (0.31) | (0.01) |
* Derived from reported values
Cash Flow Statement
(in millions USD)| Metric | Q1
2026 | Q4
2025 | Q3
2025 | Q2
2025 | Q1
2025 | Q4
2024 | Q3
2024 | Q2
2024 |
|---|
| Operating Cash Flow | (11.80) | (6.91) | (5.29) | (6.14) | (2.04) | (2.30) | (1.58) | (3.87) |
| Capital Expenditures | 0.00 | 0.15 | 0.07 | 0.01 | 0.06 | -- | -- | -- |
| Free Cash Flow* | (11.80) | (7.05) | (5.36) | (6.15) | (2.11) | -- | -- | -- |
| Investing Cash Flow | -0.00 | (0.15) | (0.07) | (0.01) | (0.06) | -- | -- | -- |
| Financing Cash Flow | 0.00 | 37.70 | 1.36 | (0.01) | (0.83) | 47.12 | 4.16 | 3.57 |
* Derived from reported values
Dividends Per Share
(USD)| Metric | Q2
2024 |
|---|
| Dividends Per Share | 0.01 |
