OKYO Pharma Limited (OKYO) Balance Sheet
OKYO balance sheet, FY2026
March 31, 2026 · U.S. dollars$21.0M assets = $8.6M liabilities + $12.3M equity
Both columns are drawn to the same scale: what OKYO owns equals what it owes plus shareholders’ equity. Hover a block for its value.
OKYO financial health
Descriptive bands, not a rating. Fiscal FY2026.
OKYO balance sheet trends, FY2024–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $1.5MFY2024 | $21.0MFY2026 | +268.9%/yr | |
| Total liabilities | $7.4MFY2024 | $8.6MFY2026 | +7.9%/yr | |
| Shareholders’ equity | −$5.9MFY2024 | $12.3MFY2026 | — | |
| Cash & short-term investments | $826,848FY2024 | $20.6MFY2026 | +399.1%/yr | |
| Working capital | −$5.9MFY2024 | $12.3MFY2026 | +$18.2M | |
| Book value per share | −$0.20FY2024 | $0.33FY2026 | — | |
| Current ratio | 0.21FY2024 | 2.43FY2026 | +2.22 | |
| Shares outstanding | 29.3MFY2024 | 37.4MFY2026 | +12.8%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
OKYO assets
OKYO liabilities and equity
OKYO debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
OKYO balance sheet
| FY2026 | FY2025 | FY2024 | |
|---|---|---|---|
| Assets | |||
| Cash & short-term investments | $20.6M | $1.6M | $826,848 |
| Cash & equivalents | $14.6M | $1.6M | $826,848 |
| Short-term investments | $6.0M | $0 | — |
| Receivables | $170,667 | $1.9M | $580,940 |
| Inventory | $0 | $0 | $0 |
| Other current assets | $205,082 | $225,360 | $130,126 |
| Total current assets | $21.0M | $3.7M | $1.5M |
| Property, plant & equipment (net) | $6,311 | $2,035 | $3,350 |
| Goodwill & intangible assets | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 |
| Other non-current assets | $0 | $0 | $0 |
| Total assets | $21.0M | $3.7M | $1.5M |
| Liabilities | |||
| Accounts payable | $7.1M | $7.9M | $6.1M |
| Total current liabilities | $8.6M | $9.2M | $7.4M |
| Long-term debt | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 |
| Total liabilities | $8.6M | $9.2M | $7.4M |
| Shareholders' equity | |||
| Common stock & paid-in capital | $173.6M | $146.7M | $143.1M |
| Retained earnings (deficit) | −$152.0M | −$143.0M | −$142.5M |
| Accumulated other comprehensive income | −$12.1M | −$9.2M | −$6.5M |
| Total shareholders' equity | $12.3M | −$5.5M | −$5.9M |
| Key figures | |||
| Working capital | $12.3M | −$5.6M | −$5.9M |
| Tangible book value | $12.3M | −$5.5M | −$5.9M |
| Book value per share | $0.33 | −$0.14 | −$0.20 |
| Shares outstanding | 37.4M | 39.5M | 29.3M |
| Current ratio | 2.43 | 0.40 | 0.21 |
| Quick ratio | 2.40 | 0.37 | 0.19 |
| Equity / assets | 58.8% | −150.9% | −381.5% |
| Jun '26 | Mar '26 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||||
| Cash & short-term investments | $20.6M | $20.6M | $4.2M | $1.6M | $1.6M | $1.6M | $987,199 | $987,199 | $826,848 | $826,848 | $1.6M |
| Cash & equivalents | $14.6M | $14.6M | $4.2M | $1.6M | $1.6M | $1.6M | $987,199 | $987,199 | $826,848 | $826,848 | $1.6M |
| Short-term investments | $6.0M | $6.0M | — | — | $0 | — | — | — | — | — | — |
| Receivables | $170,667 | $0 | $23,414 | $1.9M | $1.9M | $0 | $1.5M | $580,940 | $580,940 | $0 | $496,521 |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $205,082 | $375,749 | $398,867 | $225,360 | $225,360 | $2.1M | $323,937 | $1.3M | $130,126 | $711,066 | $253,548 |
| Total current assets | $21.0M | $21.0M | $4.6M | $3.7M | $3.7M | $3.7M | $2.8M | $2.8M | $1.5M | $1.5M | $2.4M |
| Property, plant & equipment (net) | $6,311 | $6,311 | $1,178 | $2,035 | $2,035 | $2,035 | $2,158 | $2,158 | $3,350 | $3,350 | $5,140 |
| Goodwill & intangible assets | $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 |
| Other non-current assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $4,500 |
| Total assets | $21.0M | $21.0M | $4.6M | $3.7M | $3.7M | $3.7M | $2.8M | $2.8M | $1.5M | $1.5M | $2.4M |
| Liabilities | |||||||||||
| Accounts payable | $7.1M | $7.1M | $7.1M | $7.9M | $7.9M | $7.9M | $8.7M | $9.6M | $6.1M | $6.1M | — |
| Short-term debt | — | — | $185,795 | — | — | — | $1,808 | $1,808 | — | — | $2.4M |
| Total current liabilities | $8.6M | $8.6M | $8.1M | $9.2M | $9.2M | $9.2M | $10.1M | $10.1M | $7.4M | $7.4M | $8.3M |
| Long-term debt | $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 | $2.1M |
| Total liabilities | $8.6M | $8.6M | $8.1M | $9.2M | $9.2M | $9.2M | $10.1M | $10.1M | $7.4M | $7.4M | $8.3M |
| Shareholders' equity | |||||||||||
| Common stock & paid-in capital | $173.6M | — | $151.2M | $146.7M | $146.7M | — | $144.1M | $143.1M | $143.1M | — | — |
| Retained earnings (deficit) | −$152.0M | −$152.0M | −$145.6M | −$143.0M | −$143.0M | −$143.0M | −$145.2M | −$145.2M | −$142.5M | −$142.5M | −$134.5M |
| Accumulated other comprehensive income | −$12.1M | — | −$11.8M | −$11.5M | −$11.5M | −$9.2M | −$11.8M | −$6.1M | −$11.3M | −$6.5M | −$6.8M |
| Total shareholders' equity | $12.3M | $12.3M | −$3.4M | −$5.5M | −$5.5M | −$5.5M | −$7.2M | −$7.2M | −$5.9M | −$5.9M | −$5.9M |
| Key figures | |||||||||||
| Total debt | — | — | $185,795 | — | — | — | $1,808 | $1,808 | — | — | $2.4M |
| Net cash (debt) | — | — | $4.0M | — | — | — | $985,391 | $985,391 | — | — | −$757,061 |
| Working capital | $12.3M | $12.3M | −$3.4M | −$5.6M | −$5.6M | −$5.6M | −$7.2M | −$7.2M | −$5.9M | −$5.9M | −$5.9M |
| Tangible book value | $12.3M | $12.3M | −$3.4M | −$5.5M | −$5.5M | −$5.5M | −$7.2M | −$7.2M | −$5.9M | −$5.9M | −$5.9M |
| Book value per share | $0.33 | $0.24 | −$0.09 | −$0.15 | −$0.14 | — | −$0.22 | −$0.22 | −$0.18 | — | −$0.23 |
| Shares outstanding | 37.4M | 52.5M | 37.4M | 36.0M | 39.5M | — | 33.6M | 33.6M | 33.0M | — | 25.7M |
| Current ratio | 2.43 | 2.43 | 0.58 | 0.40 | 0.40 | 0.40 | 0.28 | 0.28 | 0.21 | 0.21 | 0.28 |
| Quick ratio | 2.40 | 2.38 | 0.53 | 0.37 | 0.37 | 0.17 | 0.25 | 0.16 | 0.19 | 0.11 | 0.25 |
| Equity / assets | 58.8% | 58.8% | −73.5% | −150.9% | −150.9% | −150.9% | −255.4% | −255.4% | −381.5% | −381.5% | −249.8% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed July 20, 2026); data from EODHD.
OKYO financial position
At the end of fiscal 2026 (March 31, 2026), OKYO Pharma had total assets of $21.0 million (up 470.4% from a year earlier), total liabilities of $8.6 million and shareholders' equity of $12.3 million. Its current ratio was 2.43. In the latest quarter (ended June 30, 2026) total assets were $21.0 million and equity $12.3 million.
Related: OKYO income statement, OKYO cash flow statement, OKYO key metrics. See the OKYO stock overview for the latest quote and news.
OKYO balance sheet FAQ
What are OKYO Pharma's total assets?
OKYO Pharma reported total assets of $21.0 million at the end of fiscal 2026 (March 31, 2026), compared with $3.7 million a year earlier.
How much cash does OKYO Pharma have?
OKYO Pharma held $20.6 million in cash and short-term investments at the end of fiscal 2026.
What is OKYO Pharma's book value?
OKYO Pharma's shareholders' equity (book value) was $12.3 million at the end of fiscal 2026, or $0.33 per share.
What is OKYO Pharma's current ratio?
OKYO Pharma had current assets of $21.0 million and current liabilities of $8.6 million, a current ratio of 2.43 (it can cover its short-term obligations).