Champions Oncology, Inc. (CSBR) Balance Sheet
CSBR balance sheet, FY2026
April 30, 2026 · U.S. dollars$27.0M assets = $22.9M liabilities + $4.1M equity
Both columns are drawn to the same scale: what CSBR owns equals what it owes plus shareholders’ equity. Hover a block for its value.
CSBR financial health
Descriptive bands, not a rating. Fiscal FY2026.
CSBR balance sheet trends, FY2017–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $8.0MFY2017 | $27.0MFY2026 | +14.4%/yr | |
| Total liabilities | $7.6MFY2017 | $22.9MFY2026 | +13.0%/yr | |
| Shareholders’ equity | $400,000FY2017 | $3.9MFY2026 | +28.9%/yr | |
| Cash & short-term investments | $3.3MFY2017 | $4.9MFY2026 | +4.4%/yr | |
| Total debt | $63,000FY2017 | $4.5MFY2026 | +60.7%/yr | |
| Net cash (debt) | $3.2MFY2017 | $360,000FY2026 | −$2.9M | |
| Working capital | −$1.6MFY2017 | −$703,000FY2026 | +$875,000 | |
| Book value per share | $0.04FY2017 | $0.28FY2026 | +25.7%/yr | |
| Current ratio | 0.79FY2017 | 0.96FY2026 | +0.18 | |
| Debt / equity | 0.16FY2017 | 1.15FY2026 | +0.99 | |
| Shares outstanding | 11.0MFY2017 | 13.8MFY2026 | +2.6%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
CSBR assets
CSBR liabilities and equity
CSBR debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
CSBR balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $4.9M | $9.8M | $2.6M | $10.1M | $9.0M | $4.7M | $8.3M | $3.2M | $856,000 | $3.3M |
| Cash & equivalents | $4.9M | $9.8M | $2.6M | $10.1M | $9.0M | $4.7M | $8.3M | $3.2M | $856,000 | $3.3M |
| Short-term investments | — | — | — | — | — | — | — | — | $0 | $0 |
| Receivables | $13.2M | $11.2M | $9.5M | $8.0M | $9.5M | $7.0M | $4.8M | $4.4M | $3.9M | $2.3M |
| Inventory | $0 | $0 | $1 | $1 | $0 | $0 | $1 | $1 | $1 | $1 |
| Other current assets | $1.2M | $1.4M | $1.5M | $1.3M | $1.1M | $957,000 | $384,999 | $307,999 | $286,999 | $299,999 |
| Total current assets | $19.2M | $22.4M | $13.6M | $19.5M | $19.7M | $12.6M | $13.5M | $7.9M | $5.1M | $5.9M |
| Property, plant & equipment (net) | $7.2M | $9.5M | $12.0M | $14.5M | $15.4M | $14.6M | $6.8M | $2.5M | $2.1M | $1.2M |
| Goodwill & intangible assets | $335,000 | $335,000 | $335,000 | $335,000 | $335,000 | $335,000 | $335,000 | $669,000 | $1.3M | $1.3M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $212,000 | $185,000 | $185,000 | $15,000 | $15,000 | $15,000 | $128,000 | $128,000 | $0 | $0 |
| Total assets | $27.0M | $32.3M | $26.1M | $34.3M | $35.4M | $27.6M | $20.8M | $11.3M | $8.1M | $8.0M |
| Liabilities | ||||||||||
| Accounts payable | $6.9M | $4.2M | $5.8M | $5.3M | $2.9M | $1.9M | $3.1M | $2.8M | $2.2M | $1.9M |
| Short-term debt | $1.5M | $1.5M | $1.3M | $1.2M | $1.1M | $818,000 | $628,000 | $16,000 | $29,000 | $25,000 |
| Deferred revenue | $8.8M | $15.4M | $12.1M | $12.8M | $11.1M | $6.3M | $5.8M | $4.0M | $4.7M | $4.9M |
| Total current liabilities | $19.9M | $23.9M | $21.5M | $21.7M | $17.5M | $11.2M | $12.3M | $8.0M | $7.5M | $7.4M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $16,000 | $38,000 |
| Lease obligations | $4.5M | $6.1M | $7.4M | $8.6M | $9.5M | $9.6M | $3.8M | $16,000 | — | — |
| Other long-term liabilities | $3.0M | $4.7M | $6.5M | $7.9M | $8.8M | $9.0M | $3.3M | $1.0M | $605,000 | $126,000 |
| Total liabilities | $22.9M | $28.6M | $28.0M | $29.7M | $26.3M | $20.2M | $15.7M | $9.0M | $8.1M | $7.6M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $13,000 | $13,000 | $12,000 | $11,000 | $11,000 |
| Retained earnings (deficit) | −$81.1M | −$79.9M | −$84.6M | −$77.3M | −$72.0M | −$72.5M | −$72.9M | −$70.7M | −$70.8M | −$69.3M |
| Treasury stock | — | — | — | — | — | — | — | — | −$1.3M | −$1.3M |
| Accumulated other comprehensive income | — | — | $0 | $0 | — | $0 | −$2.8M | $0 | −$1.5M | −$1.1M |
| Minority interest | $129,000 | $0 | — | — | — | — | — | — | $0 | $0 |
| Total shareholders' equity | $3.9M | $3.8M | −$1.9M | $4.6M | $9.1M | $7.4M | $5.1M | $2.2M | −$25,000 | $400,000 |
| Key figures | ||||||||||
| Total debt | $4.5M | $6.1M | $7.4M | $8.6M | $9.5M | $9.6M | $3.8M | $16,000 | $45,000 | $63,000 |
| Net cash (debt) | $360,000 | $3.7M | −$4.8M | $1.5M | −$459,000 | −$4.9M | $4.5M | $3.2M | $811,000 | $3.2M |
| Working capital | −$703,000 | −$1.5M | −$7.9M | −$2.3M | $2.2M | $1.4M | $1.2M | −$103,000 | −$2.4M | −$1.6M |
| Tangible book value | $3.6M | $3.4M | −$2.2M | $4.3M | $8.8M | $7.1M | $4.8M | $1.6M | −$1.4M | −$938,000 |
| Book value per share | $0.28 | $0.26 | −$0.14 | $0.34 | $0.64 | $0.51 | $0.43 | $0.16 | −$0.00 | $0.04 |
| Shares outstanding | 13.8M | 14.3M | 13.5M | 13.5M | 14.2M | 14.6M | 11.8M | 14.1M | 11.0M | 11.0M |
| Current ratio | 0.96 | 0.94 | 0.63 | 0.90 | 1.13 | 1.13 | 1.10 | 0.99 | 0.68 | 0.79 |
| Quick ratio | 0.91 | 0.88 | 0.56 | 0.83 | 1.06 | 1.04 | 1.07 | 0.95 | 0.64 | 0.75 |
| Debt / equity | 1.15 | 1.62 | — | 1.85 | 1.04 | 1.29 | 0.74 | 0.01 | — | 0.16 |
| Equity / assets | 14.6% | 11.7% | −7.3% | 13.5% | 25.7% | 26.9% | 24.6% | 19.9% | −0.3% | 5.0% |
| Jul '26 | Apr '26 | Jan '26 | Oct '25 | Jul '25 | Apr '25 | Jan '25 | Oct '24 | Jul '24 | Apr '24 | Jan '24 | Oct '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $4.4M | $4.9M | $7.1M | $8.5M | $10.3M | $9.8M | $3.2M | $2.8M | $2.9M | $2.6M | $4.5M | $5.5M |
| Cash & equivalents | $4.4M | $4.9M | $7.1M | $8.5M | $10.3M | $9.8M | $3.2M | $2.8M | $2.9M | $2.6M | $4.5M | $5.5M |
| Receivables | $13.6M | $13.2M | $12.1M | $11.5M | $9.5M | $11.2M | $15.8M | $10.5M | $9.0M | $9.5M | $7.9M | $7.7M |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1 | $0 | $1 |
| Other current assets | $1.3M | $1.2M | $991,000 | $1.3M | $1.2M | $1.4M | $713,000 | $860,000 | $1.3M | $1.5M | $835,000 | $779,999 |
| Total current assets | $19.3M | $19.2M | $20.2M | $21.3M | $21.0M | $22.4M | $19.7M | $14.1M | $13.2M | $13.6M | $13.2M | $14.0M |
| Property, plant & equipment (net) | $14.1M | $7.2M | $9.3M | $8.3M | $9.0M | $9.5M | $10.4M | $10.6M | $11.2M | $12.0M | $13.1M | $13.8M |
| Goodwill & intangible assets | $335,000 | $335,000 | $335,000 | $335,000 | $335,000 | $335,000 | $335,000 | $335,000 | $335,000 | $335,000 | $335,000 | $335,000 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $0 | $212,000 | $0 | $196,000 | $196,000 | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 | $185,000 |
| Total assets | $33.3M | $27.0M | $28.4M | $30.2M | $30.5M | $32.3M | $30.6M | $25.2M | $24.9M | $26.1M | $26.8M | $28.3M |
| Liabilities | ||||||||||||
| Accounts payable | $8.3M | $6.9M | $5.7M | $6.0M | $4.8M | $4.2M | $5.1M | $4.9M | $5.2M | $5.8M | $4.8M | $4.5M |
| Short-term debt | $869,000 | $1.6M | $1.6M | $1.5M | $1.5M | $1.5M | $1.4M | $1.4M | $1.4M | $1.3M | $1.3M | $1.3M |
| Deferred revenue | $9.6M | $8.8M | $10.0M | $12.3M | $14.4M | $15.4M | $10.9M | $10.2M | $10.3M | $12.1M | $13.3M | $13.0M |
| Total current liabilities | $18.7M | $19.9M | $20.7M | $22.1M | $22.7M | $23.9M | $19.9M | $18.9M | $19.2M | $21.5M | $22.0M | $20.9M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $10.5M | $4.5M | $4.9M | $5.3M | $5.8M | $6.1M | $6.4M | $6.8M | $7.1M | $7.4M | $7.7M | $8.1M |
| Other long-term liabilities | $10.1M | $3.0M | $3.4M | $3.8M | $4.3M | $4.7M | $5.3M | $5.7M | $6.1M | $6.5M | $6.9M | $7.3M |
| Total liabilities | $28.8M | $22.9M | $24.1M | $25.9M | $27.0M | $28.6M | $25.2M | $24.6M | $25.3M | $28.0M | $28.8M | $28.2M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 |
| Retained earnings (deficit) | −$81.5M | −$81.1M | −$80.4M | −$80.1M | −$80.4M | −$79.9M | −$78.1M | −$82.6M | −$83.3M | −$84.6M | −$84.5M | −$82.0M |
| Accumulated other comprehensive income | — | — | — | — | — | — | — | — | $0 | $0 | $0 | $0 |
| Minority interest | $567,000 | $129,000 | $95,000 | $61,000 | $30,000 | — | — | — | — | — | — | — |
| Total shareholders' equity | $3.9M | $3.9M | $4.3M | $4.2M | $3.5M | $3.8M | $5.5M | $681,000 | −$332,000 | −$1.9M | −$2.1M | $93,000 |
| Key figures | ||||||||||||
| Total debt | $11.0M | $4.6M | $5.0M | $5.3M | $5.8M | $6.1M | $6.4M | $6.8M | $7.1M | $7.4M | $7.7M | $8.1M |
| Net cash (debt) | −$6.6M | $274,000 | $2.1M | $3.2M | $4.6M | $3.7M | −$3.2M | −$4.0M | −$4.2M | −$4.8M | −$3.3M | −$2.5M |
| Working capital | $563,000 | −$703,000 | −$492,000 | −$809,000 | −$1.7M | −$1.5M | −$173,000 | −$4.8M | −$6.0M | −$7.9M | −$8.8M | −$6.9M |
| Tangible book value | $3.6M | $3.6M | $3.9M | $3.8M | $3.2M | $3.4M | $5.1M | $346,000 | −$667,000 | −$2.2M | −$2.4M | −$242,000 |
| Book value per share | $0.28 | $0.28 | $0.31 | $0.29 | $0.25 | $0.27 | $0.38 | $0.05 | −$0.02 | −$0.14 | −$0.15 | $0.01 |
| Shares outstanding | 13.9M | 13.8M | 13.9M | 14.5M | 13.8M | 13.8M | 14.4M | 14.0M | 14.0M | 13.6M | 13.6M | 13.5M |
| Current ratio | 1.03 | 0.96 | 0.98 | 0.96 | 0.93 | 0.94 | 0.99 | 0.75 | 0.69 | 0.63 | 0.60 | 0.67 |
| Quick ratio | 0.96 | 0.91 | 0.93 | 0.91 | 0.87 | 0.88 | 0.96 | 0.70 | 0.62 | 0.56 | 0.56 | 0.63 |
| Debt / equity | 2.82 | 1.17 | 1.17 | 1.26 | 1.64 | 1.62 | 1.18 | 9.95 | — | — | — | 86.56 |
| Equity / assets | 11.7% | 14.6% | 15.1% | 13.8% | 11.5% | 11.7% | 17.9% | 2.7% | −1.3% | −7.3% | −7.7% | 0.3% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed July 27, 2026); data from EODHD.
CSBR financial position
At the end of fiscal 2026 (April 30, 2026), Champions Oncology had total assets of $27.0 million (down 16.6% from a year earlier), total liabilities of $22.9 million and shareholders' equity of $3.9 million. It held $4.9 million in cash and short-term investments against $4.5 million of debt, a net cash position of $0.4 million. Its current ratio was 0.96. In the latest quarter (ended July 31, 2026) total assets were $33.3 million and equity $3.9 million.
Related: CSBR income statement, CSBR cash flow statement, CSBR key metrics. See the CSBR stock overview for the latest quote and news.
CSBR balance sheet FAQ
What are Champions Oncology's total assets?
Champions Oncology reported total assets of $27.0 million at the end of fiscal 2026 (April 30, 2026), compared with $32.3 million a year earlier.
How much debt does Champions Oncology have?
Champions Oncology had $4.5 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 1.15.
How much cash does Champions Oncology have?
Champions Oncology held $4.9 million in cash and short-term investments at the end of fiscal 2026; with $4.5 million of debt that is net cash of $0.4 million.
What is Champions Oncology's book value?
Champions Oncology's shareholders' equity (book value) was $3.9 million at the end of fiscal 2026, or $0.28 per share.
What is Champions Oncology's current ratio?
Champions Oncology had current assets of $19.2 million and current liabilities of $19.9 million, a current ratio of 0.96 (current liabilities exceed current assets).
How much goodwill does Champions Oncology have?
Champions Oncology carried $0.3 million of goodwill and intangible assets, 1.2% of total assets, at the end of fiscal 2026.