Beam Therapeutics Inc. (BEAM) Balance Sheet
BEAM balance sheet, 2025
December 31, 2025 · U.S. dollars$1.48B assets = $242.8M liabilities + $1.24B equity
Both columns are drawn to the same scale: what BEAM owns equals what it owes plus shareholders’ equity. Hover a block for its value.
BEAM financial health
Descriptive bands, not a rating. Fiscal 2025.
BEAM balance sheet trends, 2017–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $2.4M2017 | $1.48B2025 | +123.2%/yr | |
| Total liabilities | $6.6M2017 | $242.8M2025 | +57.0%/yr | |
| Shareholders’ equity | −$4.2M2017 | $1.24B2025 | — | |
| Cash & short-term investments | $1.9M2017 | $1.25B2025 | +124.9%/yr | |
| Total debt | $1.0M2017 | $293.9M2025 | +103.2%/yr | |
| Net cash (debt) | $891,0002017 | $951.3M2025 | +$950.4M | |
| Working capital | −$4.5M2017 | $1.17B2025 | +$1.2B | |
| Book value per share | $3.812018 | $12.522025 | +18.5%/yr | |
| Debt / equity | 0.312019 | 0.242025 | −0.07 | |
| Shares outstanding | 35.1M2018 | 98.9M2025 | +15.9%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
BEAM assets
BEAM liabilities and equity
BEAM debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
BEAM balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Cash & short-term investments | $1.25B | $850.7M | $1.19B | $1.08B | $965.6M | $299.7M | $91.8M | $146.4M | $1.9M |
| Cash & equivalents | $294.9M | $282.0M | $435.9M | $232.8M | $560.0M | $162.2M | $37.2M | $146.4M | $1.9M |
| Short-term investments | $950.3M | $568.8M | $754.0M | $845.4M | $405.7M | $137.5M | $54.6M | — | — |
| Receivables | $0 | $0 | $0 | $0 | $300.0M | $0 | $0 | $0 | $0 |
| Inventory | $0 | $0 | $0 | $0 | −$607.4M | $0 | $0 | $0 | $0 |
| Other current assets | $23.5M | $27.4M | $21.2M | $14.8M | $614.7M | $8.7M | $2.7M | $1.8M | $136,000 |
| Total current assets | $1.27B | $878.1M | $1.21B | $1.09B | $1.27B | $308.3M | $94.5M | $148.3M | $2.0M |
| Property, plant & equipment (net) | $205.2M | $216.3M | $237.8M | $234.1M | $187.0M | $125.4M | $43.2M | $16.9M | $335,000 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $7.3M | $9.4M | $10.9M | $14.7M | $14.5M | $18.0M | $18.3M | $1.8M | $30,000 |
| Total assets | $1.48B | $1.10B | $1.46B | $1.34B | $1.47B | $451.7M | $156.1M | $167.0M | $2.4M |
| Liabilities | |||||||||
| Accounts payable | $10.2M | $3.9M | $1.6M | $9.0M | $7.5M | $6.3M | $7.8M | $7.4M | $726,000 |
| Short-term debt | $14.4M | $13.5M | $12.8M | $10.4M | $9.8M | $6.3M | $5.6M | — | $1.0M |
| Deferred revenue | $6.7M | $108.9M | $68.7M | $136.0M | $86.3M | $24,000 | $6.6M | — | −$1.0M |
| Total current liabilities | $96.9M | $182.1M | $205.6M | $223.6M | $213.4M | $102.3M | $29.1M | $25.6M | $6.6M |
| Long-term debt | $0 | $0 | $0 | $0 | $3.0M | $5.3M | $4.4M | $0 | $0 |
| Lease obligations | $154.1M | $161.4M | $172.7M | $179.0M | $142.3M | $100.2M | $25.5M | — | — |
| Other long-term liabilities | $145.9M | $188.2M | $272.8M | $384.6M | $431.3M | $98.5M | $21.6M | $7.4M | $20,000 |
| Total liabilities | $242.8M | $370.3M | $478.4M | $608.2M | $647.7M | $206.1M | $55.2M | $33.0M | $6.6M |
| Shareholders' equity | |||||||||
| Common stock & paid-in capital | $1.0M | $836,000 | $816,000 | $712,000 | $684,000 | $573,000 | $73,000 | $56,000 | $5,000 |
| Retained earnings (deficit) | −$1.64B | −$1.57B | −$1.19B | −$1.06B | −$768.3M | −$397.6M | −$203.0M | −$124.7M | −$9.5M |
| Accumulated other comprehensive income | $1.1M | $679,000 | $604,000 | −$2.4M | −$50,000 | −$9,000 | $16,000 | −$661,000 | −$11,000 |
| Total shareholders' equity | $1.24B | $733.5M | $981.3M | $733.5M | $826.7M | $245.6M | $100.9M | $134.0M | −$4.2M |
| Key figures | |||||||||
| Total debt | $293.9M | $161.4M | $172.7M | $179.0M | $147.6M | $107.6M | $31.2M | — | $1.0M |
| Net cash (debt) | $951.3M | $689.3M | $1.02B | $899.1M | $818.0M | $192.0M | $60.6M | — | $891,000 |
| Working capital | $1.17B | $696.1M | $1.01B | $869.3M | $1.06B | $206.0M | $65.4M | $122.7M | −$4.5M |
| Tangible book value | $1.24B | $733.5M | $981.3M | $733.5M | $826.7M | $245.6M | $100.9M | $134.0M | −$4.2M |
| Book value per share | $12.52 | $8.91 | $12.72 | $10.48 | $12.87 | $5.25 | $1.97 | $3.81 | — |
| Shares outstanding | 98.9M | 82.3M | 77.2M | 70.0M | 64.2M | 46.7M | 51.3M | 35.1M | — |
| Current ratio | 13.09 | 4.82 | 5.89 | 4.89 | 5.96 | 3.01 | 3.24 | 5.79 | 0.31 |
| Quick ratio | 12.85 | 4.67 | 5.79 | 4.82 | 5.93 | 2.93 | 3.15 | 5.72 | 0.29 |
| Debt / equity | 0.24 | 0.22 | 0.18 | 0.24 | 0.18 | 0.44 | 0.31 | — | — |
| Equity / assets | 83.6% | 66.5% | 67.2% | 54.7% | 56.1% | 54.4% | 64.7% | 80.3% | −174.1% |
| 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 | $1.15B | $1.21B | $1.25B | $1.07B | $1.15B | $1.22B | $850.7M | $925.8M | $1.01B | $1.09B | $1.19B | $1.02B |
| Cash & equivalents | $219.8M | $288.3M | $294.9M | $268.0M | $282.1M | $527.9M | $282.0M | $230.2M | $292.8M | $287.8M | $435.9M | $169.0M |
| Short-term investments | $933.1M | $923.4M | $950.3M | $807.0M | $868.2M | $692.0M | $568.8M | $695.6M | $715.4M | $806.7M | $754.0M | $846.4M |
| Receivables | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $25.7M | $55.3M | $23.5M | $23.6M | $25.1M | $27.7M | $27.4M | $19.8M | $21.3M | $27.2M | $21.2M | $24.1M |
| Total current assets | $1.18B | $1.27B | $1.27B | $1.10B | $1.18B | $1.25B | $878.1M | $945.5M | $1.03B | $1.12B | $1.21B | $1.04B |
| Property, plant & equipment (net) | $193.2M | $199.4M | $205.2M | $205.3M | $208.4M | $211.8M | $216.3M | $218.2M | $224.3M | $229.9M | $237.8M | $239.7M |
| 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 | $0 | $0 | $0 | $0 |
| Other non-current assets | $14.6M | $14.4M | $7.3M | $7.2M | $7.3M | $7.5M | $9.4M | $7.6M | $7.5M | $8.1M | $10.9M | $11.3M |
| Total assets | $1.39B | $1.48B | $1.48B | $1.31B | $1.39B | $1.47B | $1.10B | $1.17B | $1.26B | $1.36B | $1.46B | $1.29B |
| Liabilities | ||||||||||||
| Accounts payable | $13.1M | $12.3M | $10.2M | $9.5M | $10.6M | $7.7M | $3.9M | $3.8M | $4.4M | $2.8M | $1.6M | $3.2M |
| Short-term debt | $15.2M | $14.8M | $14.4M | $12.7M | $12.9M | $13.2M | $13.5M | $12.9M | $12.6M | $12.2M | $12.8M | $12.0M |
| Deferred revenue | — | $304,000 | $6.7M | $110.3M | $105.8M | $85.2M | $108.9M | $89.3M | $84.9M | $72.1M | $68.7M | $153.5M |
| Total current liabilities | $80.9M | $74.6M | $96.9M | $182.6M | $174.1M | $141.5M | $182.1M | $166.2M | $177.3M | $187.2M | $205.6M | $220.4M |
| Long-term debt | $100.3M | $100.2M | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $147.1M | $150.6M | $154.1M | $151.4M | $154.8M | $158.1M | $161.4M | $162.1M | $165.2M | $168.1M | $172.7M | $172.6M |
| Other long-term liabilities | $138.1M | $141.6M | $145.9M | $162.5M | $170.2M | $202.2M | $188.2M | $213.8M | $229.8M | $259.1M | $272.8M | $291.2M |
| Total liabilities | $319.2M | $316.4M | $242.8M | $345.1M | $344.3M | $343.8M | $370.3M | $380.1M | $407.2M | $446.3M | $478.4M | $511.6M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $836,000 | $826,000 | $824,000 | $823,000 | $816,000 | $794,000 |
| Retained earnings (deficit) | −$1.86B | −$1.74B | −$1.64B | −$1.89B | −$1.78B | −$1.68B | −$1.57B | −$1.48B | −$1.38B | −$1.29B | −$1.19B | −$1.33B |
| Accumulated other comprehensive income | −$2.2M | −$1.1M | $1.1M | $789,999 | $10,000 | $160,000 | $679,000 | $1.8M | −$1.1M | −$921,000 | $604,000 | −$2.0M |
| Total shareholders' equity | $1.07B | $1.16B | $1.24B | $966.0M | $1.05B | $1.12B | $733.5M | $791.3M | $854.1M | $913.5M | $981.3M | $778.9M |
| Key figures | ||||||||||||
| Total debt | $247.4M | $250.8M | $293.9M | $151.4M | $154.8M | $158.1M | $161.4M | $162.1M | $165.2M | $168.1M | $172.7M | $172.6M |
| Net cash (debt) | $905.6M | $960.8M | $951.3M | $923.5M | $995.5M | $1.06B | $689.3M | $763.7M | $842.9M | $926.4M | $1.02B | $842.9M |
| Working capital | $1.10B | $1.19B | $1.17B | $916.0M | $1.00B | $1.11B | $696.1M | $779.3M | $852.1M | $934.5M | $1.01B | $819.2M |
| Tangible book value | $1.07B | $1.16B | $1.24B | $966.0M | $1.05B | $1.12B | $733.5M | $791.3M | $854.1M | $913.5M | $981.3M | $778.9M |
| Book value per share | $10.23 | $11.28 | $11.80 | $9.42 | $10.26 | $12.77 | $8.86 | $9.60 | $10.38 | $11.18 | $11.87 | $9.86 |
| Shares outstanding | 104.3M | 103.3M | 104.9M | 102.6M | 102.0M | 88.0M | 82.8M | 82.4M | 82.3M | 81.7M | 82.7M | 79.0M |
| Current ratio | 14.57 | 16.99 | 13.09 | 6.02 | 6.75 | 8.81 | 4.82 | 5.69 | 5.81 | 5.99 | 5.89 | 4.72 |
| Quick ratio | 14.25 | 16.25 | 12.85 | 5.89 | 6.61 | 8.62 | 4.67 | 5.57 | 5.69 | 5.85 | 5.79 | 4.61 |
| Debt / equity | 0.23 | 0.22 | 0.24 | 0.16 | 0.15 | 0.14 | 0.22 | 0.20 | 0.19 | 0.18 | 0.18 | 0.22 |
| Equity / assets | 77.0% | 78.6% | 83.6% | 73.7% | 75.2% | 76.6% | 66.5% | 67.6% | 67.7% | 67.2% | 67.2% | 60.4% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed February 24, 2026); data from EODHD.
BEAM financial position
At the end of fiscal 2025 (December 31, 2025), Beam Therapeutics had total assets of $1.5 billion (up 34.2% from a year earlier), total liabilities of $242.8 million and shareholders' equity of $1.2 billion. It held $1.2 billion in cash and short-term investments against $293.9 million of debt, a net cash position of $951.3 million. Its current ratio was 13.09. In the latest quarter (ended June 30, 2026) total assets were $1.4 billion and equity $1.1 billion.
Related: BEAM income statement, BEAM cash flow statement, BEAM key metrics. See the BEAM stock overview for the latest quote and news.
BEAM balance sheet FAQ
What are Beam Therapeutics's total assets?
Beam Therapeutics reported total assets of $1.5 billion at the end of fiscal 2025 (December 31, 2025), compared with $1.1 billion a year earlier.
How much debt does Beam Therapeutics have?
Beam Therapeutics had $293.9 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.24.
How much cash does Beam Therapeutics have?
Beam Therapeutics held $1.2 billion in cash and short-term investments at the end of fiscal 2025; with $293.9 million of debt that is net cash of $951.3 million.
What is Beam Therapeutics's book value?
Beam Therapeutics's shareholders' equity (book value) was $1.2 billion at the end of fiscal 2025, or $12.52 per share.
What is Beam Therapeutics's current ratio?
Beam Therapeutics had current assets of $1.3 billion and current liabilities of $96.9 million, a current ratio of 13.09 (it can cover its short-term obligations).