Atossa Therapeutics, Inc. (ATOS) Balance Sheet
ATOS balance sheet, 2025
December 31, 2025 · U.S. dollars$47.6M assets = $8.3M liabilities + $39.4M equity
Both columns are drawn to the same scale: what ATOS owns equals what it owes plus shareholders’ equity. Hover a block for its value.
ATOS financial health
Descriptive bands, not a rating. Fiscal 2025.
ATOS balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $4.1M2016 | $47.6M2025 | +31.2%/yr | |
| Total liabilities | $1.0M2016 | $8.3M2025 | +25.8%/yr | |
| Shareholders’ equity | $3.1M2016 | $39.4M2025 | +32.6%/yr | |
| Cash & short-term investments | $3.0M2016 | $41.3M2025 | +33.7%/yr | |
| Total debt | $50,4792019 | $18,0532020 | −64.2%/yr | |
| Net cash (debt) | $12.6M2019 | $39.6M2020 | +$27.0M | |
| Working capital | $2.2M2016 | $37.4M2025 | +$35.2M | |
| Book value per share | $17.722021 | $4.572025 | −28.7%/yr | |
| Current ratio | 3.112016 | 5.532025 | +2.42 | |
| Debt / equity | 0.002019 | 0.002020 | 0.00 | |
| Shares outstanding | 7.8M2021 | 8.6M2025 | +2.5%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
ATOS assets
ATOS liabilities and equity
ATOS debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
ATOS balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $41.3M | $71.1M | $88.5M | $110.9M | $136.4M | $39.7M | $12.7M | $10.4M | $7.2M | $3.0M |
| Cash & equivalents | $41.3M | $71.1M | $88.5M | $110.9M | $136.4M | $39.7M | $12.7M | $10.4M | $7.2M | $3.0M |
| Short-term investments | — | — | — | — | — | — | — | — | $55,000 | $55,000 |
| Receivables | $0 | $0 | −$1.4M | $743,000 | $1.1M | $634,940 | $739,656 | $518,097 | $358,277 | $194,250 |
| Inventory | $0 | $0 | $1.5M | $5.2M | $2.6M | $1.9M | $972,344 | $619,833 | $305,944 | $0 |
| Other current assets | $4.3M | $3.4M | $3.7M | $1.3M | $1.2M | $547,662 | $0 | $30,943 | $16,344 | $32,351 |
| Total current assets | $45.6M | $74.5M | $92.2M | $118.2M | $141.2M | $42.8M | $14.3M | $11.5M | $7.9M | $3.3M |
| Property, plant & equipment (net) | $0 | $0 | $0 | $0 | $20,000 | $38,685 | $84,829 | $54,487 | $11,467 | $55,119 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $13,375 | $68,542 | $99,375 | $75,686 | $640,440 |
| Long-term investments | $0 | $0 | $1.7M | $4.7M | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $2.0M | $2.0M | $2.3M | $635,000 | $2,000 | $21,009 | $28,001 | $17,218 | $178,907 | $194,250 |
| Total assets | $47.6M | $76.4M | $96.3M | $123.5M | $141.3M | $42.8M | $14.5M | $11.7M | $8.2M | $4.1M |
| Liabilities | ||||||||||
| Accounts payable | $4.3M | $679,000 | $806,000 | $3.0M | $1.7M | $1.6M | $293,171 | $353,328 | $334,901 | $254,320 |
| Short-term debt | — | — | — | — | — | $18,053 | $39,371 | — | — | — |
| Deferred revenue | — | — | — | — | — | $1.1M | $977,308 | — | — | — |
| Total current liabilities | $8.3M | $5.0M | $5.2M | $5.6M | $3.1M | $15.7M | $1.3M | $2.9M | $1.2M | $1.0M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | — | — | — | $0 | $18,053 | $50,479 | — | — | — |
| Other long-term liabilities | $0 | $0 | $0 | $1,000 | $1,000 | $3,791 | $21,890 | $353,328 | $334,901 | $254,320 |
| Total liabilities | $8.3M | $5.0M | $5.2M | $5.6M | $3.1M | $15.7M | $1.3M | $2.9M | $1.2M | $1.0M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $1.6M | $23.5M | $22.8M | $22.8M | $22.8M | $8.6M | $1.6M | $1.1M | $477,342 | $56,804 |
| Retained earnings (deficit) | −$246.6M | −$211.8M | −$186.3M | −$156.2M | −$129.2M | −$111.9M | −$94.1M | −$76.8M | −$65.4M | −$57.3M |
| Treasury stock | — | — | — | — | — | — | — | — | $0 | $0 |
| Accumulated other comprehensive income | — | — | $0 | $0 | −$582,000 | — | $0 | — | −$159,450 | −$155,409 |
| Minority interest | — | — | — | — | — | — | — | — | $0 | $0 |
| Total shareholders' equity | $39.4M | $71.5M | $91.0M | $118.0M | $138.1M | $27.2M | $13.2M | $8.8M | $6.9M | $3.1M |
| Key figures | ||||||||||
| Total debt | — | — | — | — | — | $18,053 | $50,479 | — | — | — |
| Net cash (debt) | — | — | — | — | — | $39.6M | $12.6M | — | — | — |
| Working capital | $37.4M | $69.5M | $87.0M | $112.6M | $138.1M | $27.1M | $13.0M | $8.6M | $6.7M | $2.2M |
| Tangible book value | $39.4M | $71.5M | $91.0M | $118.0M | $138.1M | $27.2M | $13.1M | $8.7M | $6.9M | $2.5M |
| Book value per share | $4.57 | $8.52 | $10.83 | $13.97 | $17.72 | — | — | — | — | — |
| Shares outstanding | 8.6M | 8.4M | 8.4M | 8.4M | 7.8M | — | — | — | — | — |
| Current ratio | 5.53 | 14.99 | 17.61 | 21.23 | 45.18 | 2.73 | 10.83 | 3.96 | 6.45 | 3.11 |
| Quick ratio | 5.00 | 14.31 | 16.62 | 20.05 | 43.97 | 2.57 | 10.15 | 3.74 | 6.18 | 3.08 |
| Debt / equity | — | — | — | — | — | 0.00 | 0.00 | — | — | — |
| Equity / assets | 82.7% | 93.5% | 94.6% | 95.5% | 97.8% | 63.4% | 90.7% | 75.1% | 85.0% | 74.7% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $26.1M | $31.7M | $41.3M | $51.8M | $57.9M | $65.1M | $71.1M | $74.8M | $79.5M | $84.1M | $88.6M | $94.0M |
| Cash & equivalents | $26.1M | $31.7M | $41.3M | $51.8M | $57.9M | $65.1M | $71.1M | $74.8M | $79.5M | $84.1M | $88.6M | $94.0M |
| Receivables | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | −$1.1M | −$1.4M | −$1,487 | $28,000 |
| Inventory | $0 | $0 | $0 | $0 | $3.5M | $0 | $0 | $0 | $1.1M | $1.4M | $1.5M | $3.6M |
| Other current assets | $4.9M | $5.0M | $4.3M | $3.8M | $1.2M | $3.6M | $3.4M | $2.3M | $2.2M | $3.0M | $2.2M | $7,000 |
| Total current assets | $31.0M | $36.7M | $45.6M | $55.7M | $62.5M | $68.7M | $74.5M | $77.1M | $81.7M | $87.1M | $92.2M | $97.6M |
| Property, plant & equipment (net) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1.7M | $1.7M | $0 | $1.7M |
| Other non-current assets | $1.3M | $1.3M | $2.0M | $2.3M | $2.0M | $2.0M | $2.0M | $2.4M | $2.4M | $2.3M | $4.0M | $2.3M |
| Total assets | $32.3M | $37.9M | $47.6M | $58.0M | $64.5M | $70.7M | $76.4M | $79.5M | $85.9M | $91.1M | $96.3M | $101.7M |
| Liabilities | ||||||||||||
| Accounts payable | $2.0M | $2.6M | $4.3M | $3.5M | $2.0M | $1.2M | $679,000 | $1.6M | $1.1M | $1.2M | $806,000 | $718,000 |
| Total current liabilities | $5.5M | $7.5M | $8.3M | $8.2M | $6.8M | $5.4M | $5.0M | $5.8M | $5.7M | $5.3M | $5.2M | $3.4M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total liabilities | $5.5M | $7.5M | $8.3M | $8.2M | $6.8M | $5.4M | $5.0M | $5.8M | $5.7M | $5.3M | $5.2M | $3.4M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $1.8M | $1.6M | $1.6M | $23.5M | $23.5M | $23.5M | $23.5M | $22.9M | $22.9M | $22.8M | $22.8M | $22.8M |
| Retained earnings (deficit) | −$264.6M | −$256.2M | −$246.6M | −$235.6M | −$226.9M | −$218.5M | −$211.8M | −$205.4M | −$198.2M | −$192.2M | −$186.3M | −$178.5M |
| Accumulated other comprehensive income | — | — | — | — | $0 | — | — | — | $0 | $0 | $0 | $254.9M |
| Total shareholders' equity | $26.8M | $30.5M | $39.4M | $49.8M | $57.7M | $65.3M | $71.5M | $73.7M | $80.2M | $85.8M | $91.0M | $98.3M |
| Key figures | ||||||||||||
| Working capital | $25.6M | $29.2M | $37.4M | $47.5M | $55.7M | $63.3M | $69.5M | $71.3M | $76.0M | $81.7M | $87.0M | $94.2M |
| Tangible book value | $26.8M | $30.5M | $39.4M | $49.8M | $57.7M | $65.3M | $71.5M | $73.7M | $80.2M | $85.8M | $91.0M | $98.3M |
| Book value per share | $3.01 | $3.54 | $4.57 | $5.78 | $6.70 | $7.59 | $8.47 | $8.79 | $9.56 | $10.26 | — | $11.72 |
| Shares outstanding | 8.9M | 8.6M | 8.6M | 8.6M | 8.6M | 8.6M | 8.4M | 8.4M | 8.4M | 8.4M | — | 8.4M |
| Current ratio | 5.69 | 4.92 | 5.53 | 6.77 | 9.17 | 12.67 | 14.99 | 13.30 | 14.35 | 16.34 | 17.61 | 28.35 |
| Quick ratio | 4.79 | 4.25 | 5.00 | 6.30 | 8.48 | 12.00 | 14.31 | 12.90 | 13.77 | 15.51 | 16.92 | 27.31 |
| Equity / assets | 83.1% | 80.3% | 82.7% | 85.8% | 89.4% | 92.3% | 93.5% | 92.7% | 93.4% | 94.2% | 94.6% | 96.6% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed March 25, 2026); data from EODHD.
ATOS financial position
At the end of fiscal 2025 (December 31, 2025), Atossa Therapeutics had total assets of $47.6 million (down 37.7% from a year earlier), total liabilities of $8.3 million and shareholders' equity of $39.4 million. Its current ratio was 5.53. In the latest quarter (ended June 30, 2026) total assets were $32.3 million and equity $26.8 million.
Related: ATOS income statement, ATOS cash flow statement, ATOS key metrics. See the ATOS stock overview for the latest quote and news.
ATOS balance sheet FAQ
What are Atossa Therapeutics's total assets?
Atossa Therapeutics reported total assets of $47.6 million at the end of fiscal 2025 (December 31, 2025), compared with $76.4 million a year earlier.
How much cash does Atossa Therapeutics have?
Atossa Therapeutics held $41.3 million in cash and short-term investments at the end of fiscal 2025.
What is Atossa Therapeutics's book value?
Atossa Therapeutics's shareholders' equity (book value) was $39.4 million at the end of fiscal 2025, or $4.57 per share.
What is Atossa Therapeutics's current ratio?
Atossa Therapeutics had current assets of $45.6 million and current liabilities of $8.3 million, a current ratio of 5.53 (it can cover its short-term obligations).