CHAMPIONS ONCOLOGY, INC. (CSBR) Financial Statements — Income, Balance Sheet, Cash Flow

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Financial Statements — CSBR

Balance Sheet

(in millions USD)

Metric	Q3 2026	Q2 2026	Q1 2026	Q3 2025	Q2 2025	Q1 2025	Q3 2024	Q2 2024	Q1 2024	Q3 2023	Q2 2023	Q1 2023	Q3 2022	Q2 2022	Q1 2022	Q3 2021	Q2 2021	Q1 2021
Cash & Equivalents	7.13	8.52	10.33	3.20	2.75	2.89	4.47	5.51	4.87	11.65	10.83	8.06	8.70	4.78	4.00	7.43	8.55	6.94
Accounts Receivable	12.07	11.54	9.47	15.78	10.47	9.03	7.90	7.72	8.95	8.05	8.95	9.36	8.56	8.19	7.73	6.12	5.96	5.04
Total Current Assets	20.18	21.33	21.01	19.70	14.08	13.18	13.20	14.02	14.92	20.36	20.61	18.37	17.83	13.70	12.60	13.97	14.99	12.34
Property, Plant & Equipment	3.71	3.95	4.23	5.04	4.97	5.27	6.53	6.94	7.37	7.85	7.71	7.70	6.99	6.98	6.76	5.54	4.87	4.43
Goodwill	0.34	0.34	0.34	0.34	0.34	0.34	0.34	0.34	0.34	0.34	0.34	0.34	0.34	0.34	0.34	0.34	0.34	0.34
Total Non-current Assets*	8.26	8.83	9.53	10.93	11.16	11.76	13.59	14.28	14.98	15.79	15.76	16.02	15.76	15.59	15.51	11.29	10.77	10.48
Total Assets	28.45	30.16	30.55	30.63	25.24	24.93	26.79	28.29	29.91	36.15	36.36	34.39	33.58	29.30	28.11	25.26	25.76	22.82
Accounts Payable	5.73	5.99	4.85	5.09	4.85	5.24	4.76	4.54	5.76	4.30	4.61	2.54	3.74	3.48	3.35	1.75	3.95	2.68
Total Current Liabilities	20.68	22.14	22.70	19.87	18.86	19.16	21.97	20.95	20.38	20.80	18.74	16.62	15.50	12.47	11.68	11.41	12.75	11.09
Total Non-current Liabilities*	3.39	3.79	4.31	5.29	5.70	6.10	6.88	7.25	7.62	8.29	8.46	8.79	8.85	8.76	8.89	5.98	6.11	6.22
Total Liabilities	24.07	25.93	27.01	25.16	24.56	25.27	28.85	28.20	28.00	29.09	27.19	25.41	24.35	21.23	20.57	17.39	18.87	17.31
Retained Earnings	(80.40)	(80.12)	(80.36)	(78.06)	(82.55)	(83.28)	(84.48)	(81.95)	(79.88)	(74.76)	(72.32)	(72.30)	(71.64)	(72.42)	(72.70)	(71.86)	(72.60)	(72.60)
Total Stockholder Equity	4.28	4.17	3.51	5.47	0.68	(0.33)	(2.06)	0.09	1.90	7.06	9.17	8.98	9.24	8.07	7.54	7.87	6.89	5.51

* Derived from reported values

Income Statement

(in millions USD) (except per-share rows)

Metric	Q4 2026	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022
Total Revenue	13.84	16.56	15.04	14.00	12.36	17.04	13.49	14.06	14.00	12.02	11.57	12.56	13.07	12.77	14.28	13.75	12.88	13.19	11.79	11.25
Cost of Revenue	6.81	8.83	7.26	8.00	7.27	6.62	7.43	7.07	7.25	7.85	6.62	7.68	7.34	7.70	7.44	7.05	6.22	6.41	5.61	5.40
Gross Profit*	7.03	7.73	7.77	6.00	5.08	10.42	6.06	4.88	6.75	4.17	4.96	4.88	5.73	5.07	6.84	6.69	6.66	6.79	6.18	5.86
Research & Development	2.12	2.27	2.62	2.08	1.96	1.72	1.69	1.45	2.05	2.19	2.52	2.79	2.85	3.20	2.60	2.89	2.59	2.18	2.30	2.30
Selling, General & Admin	2.63	2.98	2.97	2.57	2.53	2.40	1.89	2.53	2.76	2.76	2.60	2.94	2.75	2.57	2.53	2.40	2.76	2.23	1.98	2.15
Total Operating Expenses*	7.55	8.00	7.59	6.53	7.09	5.92	5.33	7.43	7.02	6.75	6.91	7.43	8.25	7.53	6.83	6.98	6.97	5.96	5.91	6.03
Operating Income	(0.52)	(0.28)	0.19	(0.53)	(2.01)	4.50	0.73	1.33	(0.27)	(2.58)	(1.95)	(2.55)	(2.52)	(2.46)	0.01	(0.28)	(0.31)	0.83	0.26	(0.17)
Pretax Income	(0.49)	(0.24)	0.26	(0.45)	(1.96)	4.52	0.74	1.33	(0.19)	(2.52)	(2.06)	(2.54)	(2.54)	(2.42)	-0.00	(0.30)	(0.35)	0.80	0.29	(0.16)
Tax Provision	0.17	0.04	0.02	0.01	(0.13)	0.02	0.01	0.02	(0.08)	0.01	0.01	0.03	0.02	0.02	0.01	0.02	-0.00	0.01	0.01	0.01
Net Income	(0.73)	(0.28)	0.27	(0.44)	(1.83)	4.50	0.73	1.31	(0.11)	(2.53)	(2.07)	(2.57)	(2.56)	(2.44)	(0.02)	(0.32)	(0.34)	0.79	0.28	(0.17)
Basic EPS	--	(0.02)	0.02	(0.03)	(0.14)	0.33	0.05	0.10	(0.01)	(0.19)	(0.15)	(0.19)	(0.19)	(0.18)	0.00	(0.02)	(0.03)	0.06	0.02	(0.01)
Diluted EPS	--	(0.02)	0.02	(0.03)	(0.12)	0.31	0.05	0.09	(0.01)	(0.19)	(0.15)	(0.19)	(0.19)	(0.18)	0.00	(0.02)	(0.02)	0.05	0.02	(0.01)

* Derived from reported values

Cash Flow Statement

(in millions USD)

Metric	Q4 2026	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022
Operating Cash Flow	(2.00)	(1.34)	(1.73)	0.60	6.87	0.49	(0.28)	0.31	(1.82)	(0.92)	0.59	(3.99)	(0.69)	1.57	3.29	(0.19)	0.80	4.26	1.23	0.22
Capital Expenditures	0.24	0.04	0.24	0.05	0.25	0.04	0.09	0.00	(0.11)	0.13	0.15	0.67	0.76	0.75	0.60	0.75	0.51	0.41	0.57	0.91
Free Cash Flow*	(2.24)	(1.38)	(1.98)	0.55	6.62	0.45	(0.38)	0.31	(1.70)	(1.04)	0.44	(4.66)	(1.45)	0.82	2.68	(0.95)	0.29	3.85	0.66	(0.69)
Investing Cash Flow	(0.24)	(0.01)	(0.24)	(0.05)	(0.25)	(0.04)	(0.09)	0.00	0.11	(0.13)	(0.15)	(0.67)	(0.76)	(0.75)	(0.60)	(0.75)	(0.51)	(0.40)	(0.57)	(0.91)
Financing Cash Flow	(0.02)	(0.04)	0.17	(0.01)	(0.03)	0.00	0.24	(0.04)	(0.14)	0.00	0.21	(0.59)	(0.07)	0.00	0.09	0.00	0.02	0.07	0.12	0.00

* Derived from reported values