Niki BioSolutions, Inc. (NIKI) Balance Sheet
NIKI balance sheet, 2025
December 31, 2025 · U.S. dollars$18.7M assets = $4.9M liabilities + $13.8M equity
Both columns are drawn to the same scale: what NIKI owns equals what it owes plus shareholders’ equity. Hover a block for its value.
NIKI financial health
Descriptive bands, not a rating. Fiscal 2025.
NIKI balance sheet trends, 2017–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $31.6M2017 | $18.7M2025 | −6.3%/yr | |
| Total liabilities | $1.3M2017 | $4.9M2025 | +17.7%/yr | |
| Shareholders’ equity | $30.2M2017 | $23.2M2025 | −3.3%/yr | |
| Cash & short-term investments | $18.2M2017 | $3.5M2025 | −18.8%/yr | |
| Total debt | $480,0002017 | $3.4M2025 | +27.9%/yr | |
| Net cash (debt) | $17.7M2017 | $9,9632025 | −$17.7M | |
| Working capital | $19.0M2017 | −$1.0M2025 | −$20.0M | |
| Current ratio | 15.242017 | 0.782025 | −14.46 | |
| Debt / equity | 0.022017 | 0.152025 | +0.13 |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
NIKI assets
NIKI liabilities and equity
NIKI debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
NIKI balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Cash & short-term investments | $3.5M | $874,238 | $2.0M | $2.0M | $8.5M | $31.9M | $6.3M | $13.0M | $18.2M |
| Cash & equivalents | $3.5M | $874,238 | $2.0M | $1.9M | $8.1M | $3.5M | $5.2M | $12.0M | $16.2M |
| Short-term investments | — | — | $0 | $102,481 | $236,615 | $28.4M | $1.1M | $1.0M | $2.0M |
| Receivables | $0 | $4,545 | $70,945 | $1.4M | $3.6M | $341,063 | $487,590 | $990,846 | $179,492 |
| Inventory | $0 | $0 | $0 | $27,722 | $35,775 | $39,133 | $34,185 | $30,642 | $1.5M |
| Other current assets | $139,633 | $80,771 | $399,796 | $3.7M | $593,478 | $1.4M | $1.3M | $14.7M | $348,573 |
| Total current assets | $3.6M | $959,554 | $2.5M | $7.1M | $12.7M | $33.7M | $8.0M | $28.7M | $20.3M |
| Property, plant & equipment (net) | $0 | $0 | $1.8M | $3.2M | $4.0M | $5.4M | $7.1M | $4.3M | $346,587 |
| Goodwill & intangible assets | $0 | $0 | $147,347 | $752,705 | $880,256 | $964,857 | $1.3M | $1.4M | $1.5M |
| Long-term investments | $15.1M | $15.1M | $16.1M | $9.7M | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $0 | $71,823 | $71,823 | $127,303 | $4.3M | $4.2M | $7.5M | $10.7M | $9.5M |
| Total assets | $18.7M | $16.1M | $20.6M | $20.9M | $21.9M | $44.2M | $24.0M | $45.1M | $31.6M |
| Liabilities | |||||||||
| Accounts payable | — | — | — | — | — | — | — | $40,139 | — |
| Short-term debt | $3.4M | $3.3M | $125,232 | $6.3M | $398,017 | $1.1M | $46,555 | $10.2M | $480,000 |
| Deferred revenue | — | — | — | — | — | — | — | $1.2M | — |
| Total current liabilities | $4.6M | $4.3M | $2.1M | $12.5M | $4.4M | $3.9M | $2.7M | $12.2M | $1.3M |
| Long-term debt | $0 | $0 | $3.1M | $500,000 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $24,428 | $116,407 | $224,717 | $341,332 | — | — | — | — | — |
| Other long-term liabilities | $306,000 | $14,182 | $99,485 | $30,784 | $23,853 | $2.2M | $6.4M | $143,873 | $0 |
| Total liabilities | $4.9M | $4.4M | $5.3M | $13.0M | $4.4M | $6.1M | $9.1M | $12.3M | $1.3M |
| Shareholders' equity | |||||||||
| Common stock & paid-in capital | $80 | $55 | $53 | $35.7M | $35.6M | $34.0M | $29.0M | $29.0M | $27.9M |
| Retained earnings (deficit) | −$73.8M | −$72.4M | −$68.2M | −$65.3M | −$55.5M | −$30.5M | −$37.6M | −$17.4M | −$2.5M |
| Accumulated other comprehensive income | −$92,310 | $89,162 | −$10,623 | $33,807 | −$2,019 | $53,296 | −$5,552 | −$1.5M | −$367,782 |
| Minority interest | −$9.4M | −$9.4M | −$9.5M | −$7.9M | — | — | — | — | — |
| Total shareholders' equity | $23.2M | $21.1M | $24.8M | $15.7M | $23.6M | $41.8M | $16.4M | $33.1M | $30.2M |
| Key figures | |||||||||
| Total debt | $3.4M | $3.4M | $3.3M | $6.9M | $217,167 | $3.3M | $6.5M | $10.3M | $480,000 |
| Net cash (debt) | $9,963 | −$2.5M | −$1.3M | −$4.9M | $8.3M | $28.6M | −$222,232 | $2.7M | $17.7M |
| Working capital | −$1.0M | −$3.4M | $377,339 | −$5.4M | $8.3M | $29.8M | $5.4M | $16.5M | $19.0M |
| Tangible book value | $23.2M | $21.1M | $24.7M | $15.0M | $22.7M | $40.9M | $15.0M | $31.7M | $28.8M |
| Current ratio | 0.78 | 0.22 | 1.18 | 0.57 | 2.90 | 8.70 | 3.00 | 2.36 | 15.24 |
| Quick ratio | 0.75 | 0.20 | 0.99 | 0.27 | 2.75 | 8.33 | 2.52 | 1.15 | 13.83 |
| Debt / equity | 0.15 | 0.16 | 0.13 | 0.44 | 0.01 | 0.08 | 0.40 | 0.31 | 0.02 |
| Equity / assets | 123.9% | 131.0% | 120.4% | 75.3% | 107.8% | 94.6% | 68.3% | 73.5% | 95.8% |
| Dec '25 | Sep '25 | Dec '24 | Sep '24 | Mar '24 | Sep '23 | Mar '23 | Jun '22 | Mar '22 | Jun '21 | Mar '21 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||||
| Cash & short-term investments | $3.5M | $2.3M | $874,238 | $783,085 | $2.0M | $340,306 | $2.0M | $4.2M | $8.4M | $20.6M | $31.9M |
| Cash & equivalents | $3.5M | $2.3M | $874,238 | $783,085 | $2.0M | $340,306 | $1.9M | $4.1M | $8.1M | $19.9M | $3.5M |
| Short-term investments | — | — | — | — | — | — | $102,481 | $153,905 | $236,615 | $702,937 | $28.4M |
| Receivables | $0 | $8,754 | $4,545 | $322,812 | $70,945 | $678,756 | $1.2M | $947,005 | $3.6M | $321,292 | $341,063 |
| Inventory | $0 | $0 | $0 | $0 | $0 | $119,699 | $27,722 | $29,704 | $35,775 | $32,785 | $39,133 |
| Other current assets | $139,633 | $198,540 | $80,771 | $428,199 | $399,796 | $759,230 | $3.9M | $4.1M | $723,748 | $925,212 | $1.4M |
| Total current assets | $3.6M | $2.5M | $959,554 | $1.5M | $2.5M | $1.9M | $7.1M | $9.3M | $12.7M | $21.9M | $33.7M |
| Property, plant & equipment (net) | $0 | $0 | $0 | $0 | $1.8M | $2.5M | $3.2M | $4.0M | $4.0M | $4.7M | $5.4M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $147,347 | $166,566 | $752,705 | $826,184 | $880,256 | $917,170 | $964,857 |
| Long-term investments | $15.1M | $15.1M | $15.1M | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $0 | $0 | $71,823 | $16.2M | $16.2M | $9.8M | $9.9M | $9.9M | $4.3M | $4.2M | $4.2M |
| Total assets | $18.7M | $17.6M | $16.1M | $17.7M | $20.6M | $14.4M | $20.9M | $24.0M | $21.9M | $31.7M | $44.2M |
| Liabilities | |||||||||||
| Short-term debt | $3.4M | $3.4M | $3.3M | $257,470 | $329,644 | $694,515 | $6.3M | $3.4M | $398,017 | $913,603 | $481,996 |
| Total current liabilities | $4.6M | $4.4M | $4.3M | $1.3M | $2.1M | $1.4M | $12.5M | $8.2M | $4.4M | $4.1M | $3.9M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $24,428 | $50,972 | $116,407 | — | — | — | — | — | — | — | — |
| Other long-term liabilities | $306,000 | $3.3M | $14,182 | $3.2M | $3.2M | $199,076 | $530,784 | $163,906 | $23,853 | $1.2M | $2.2M |
| Total liabilities | $4.9M | $4.4M | $4.4M | $4.5M | $5.3M | $1.6M | $13.0M | $8.4M | $4.4M | $5.2M | $6.1M |
| Shareholders' equity | |||||||||||
| Common stock & paid-in capital | $80 | $70 | $55 | $55 | $53 | $53 | $35.7M | $35.7M | $35.6M | $35.6M | $34.0M |
| Retained earnings (deficit) | −$73.8M | −$73.5M | −$72.4M | −$70.8M | −$68.2M | −$70.8M | −$65.3M | −$57.4M | −$55.5M | −$46.6M | −$30.5M |
| Accumulated other comprehensive income | −$92,310 | −$158,805 | $89,162 | −$9,762 | −$10,623 | $26,322 | $33,807 | $29,327 | −$2,019 | $28,267 | $53,296 |
| Minority interest | −$9.4M | −$9.4M | −$9.4M | — | — | — | — | — | — | — | — |
| Total shareholders' equity | $23.2M | $22.5M | $21.1M | $22.7M | $24.8M | $21.8M | $15.7M | $22.6M | $23.6M | $31.5M | $41.8M |
| Key figures | |||||||||||
| Total debt | $3.4M | $3.4M | $3.4M | $3.4M | $3.5M | $504,131 | $6.9M | $3.5M | $217,167 | $1.6M | $1.3M |
| Net cash (debt) | $9,963 | −$1.2M | −$2.5M | −$2.6M | −$1.5M | −$163,825 | −$4.9M | $694,032 | $8.2M | $19.1M | $30.6M |
| Working capital | −$1.0M | −$1.9M | −$3.4M | $217,536 | $377,339 | $464,503 | −$5.4M | $1.1M | $8.3M | $17.9M | $29.8M |
| Tangible book value | $23.2M | $22.5M | $21.1M | $22.7M | $24.7M | $21.7M | $15.0M | $21.8M | $22.7M | $30.6M | $40.9M |
| Current ratio | 0.78 | 0.56 | 0.22 | 1.17 | 1.18 | 1.32 | 0.57 | 1.14 | 2.90 | 5.40 | 8.70 |
| Quick ratio | 0.75 | 0.52 | 0.20 | 0.84 | 0.99 | 0.71 | 0.25 | 0.63 | 2.73 | 5.16 | 8.33 |
| Debt / equity | 0.15 | 0.15 | 0.16 | 0.15 | 0.14 | 0.02 | 0.44 | 0.16 | 0.01 | 0.05 | 0.03 |
| Equity / assets | 123.9% | 128.2% | 131.0% | 128.0% | 120.4% | 151.6% | 75.3% | 94.3% | 107.8% | 99.3% | 94.6% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed March 27, 2026); data from EODHD.
NIKI financial position
At the end of fiscal 2025 (December 31, 2025), Niki BioSolutions had total assets of $18.7 million (up 15.9% from a year earlier), total liabilities of $4.9 million and shareholders' equity of $23.2 million. It held $3.5 million in cash and short-term investments against $3.4 million of debt, a net cash position of $0.0 million. Its current ratio was 0.78.
Related: NIKI income statement, NIKI cash flow statement, NIKI key metrics. See the NIKI stock overview for the latest quote and news.
NIKI balance sheet FAQ
What are Niki BioSolutions's total assets?
Niki BioSolutions reported total assets of $18.7 million at the end of fiscal 2025 (December 31, 2025), compared with $16.1 million a year earlier.
How much debt does Niki BioSolutions have?
Niki BioSolutions had $3.4 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.15.
How much cash does Niki BioSolutions have?
Niki BioSolutions held $3.5 million in cash and short-term investments at the end of fiscal 2025; with $3.4 million of debt that is net cash of $0.0 million.
What is Niki BioSolutions's book value?
Niki BioSolutions's shareholders' equity (book value) was $23.2 million at the end of fiscal 2025.
What is Niki BioSolutions's current ratio?
Niki BioSolutions had current assets of $3.6 million and current liabilities of $4.6 million, a current ratio of 0.78 (current liabilities exceed current assets).