Regencell Bioscience Holdings Limited (RGC) Balance Sheet
RGC balance sheet, FY2026
June 30, 2026 · U.S. dollars$14.7M assets = $1.4M liabilities + $13.3M equity
Both columns are drawn to the same scale: what RGC owns equals what it owes plus shareholders’ equity. Hover a block for its value.
RGC financial health
Descriptive bands, not a rating. Fiscal FY2026.
RGC balance sheet trends, FY2017–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $2.65BFY2017 | $14.7MFY2026 | −43.8%/yr | |
| Total liabilities | $3.48BFY2017 | $1.4MFY2026 | −58.1%/yr | |
| Shareholders’ equity | −$838.9MFY2017 | $13.3MFY2026 | — | |
| Cash & short-term investments | $246.5MFY2017 | $14.2MFY2026 | −27.2%/yr | |
| Total debt | $2.22BFY2017 | $295,811FY2026 | −62.9%/yr | |
| Net cash (debt) | −$1.98BFY2017 | $13.9MFY2026 | +$2.0B | |
| Working capital | −$63.1MFY2017 | $12.9MFY2026 | +$76.0M | |
| Book value per share | −$0.00FY2019 | $0.03FY2026 | — | |
| Debt / equity | 0.05FY2022 | 0.02FY2026 | −0.02 | |
| Shares outstanding | 480.4MFY2019 | 494.6MFY2026 | +0.4%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
RGC assets
RGC liabilities and equity
RGC debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
RGC balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $14.2M | $4.9M | $8.0M | $11.6M | $16.4M | $59,413 | $386,979 | $243,307 | $228.8M | $246.5M |
| Cash & equivalents | $14.2M | $2.4M | $3.0M | $1.6M | $6.4M | $59,413 | $386,979 | $243,307 | $228.8M | $246.5M |
| Short-term investments | — | $2.5M | $5.0M | $10.0M | $10.0M | $0 | — | — | — | — |
| Receivables | $0 | $0 | $152,778 | $56,548 | $27,598 | $7,436 | $0 | $0 | $184.0M | $155.1M |
| Inventory | $0 | $0 | −$152,778 | −$56,548 | −$27,598 | −$7,436 | $0 | $0 | $22.9M | $20.9M |
| Other current assets | $30,702 | $5,798 | $152,778 | $56,548 | $27,598 | $7,436 | $0 | $0 | $27.6M | $24.4M |
| Total current assets | $14.2M | $4.9M | $8.1M | $11.6M | $16.4M | $66,849 | $386,979 | $243,307 | $463.3M | $446.9M |
| Property, plant & equipment (net) | $430,732 | $759,819 | $226,514 | $891,913 | $1.5M | $81,865 | $108,321 | $0 | $1.51B | $1.39B |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $389.4M | $373.0M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $75,670 | $92,950 | $97,684 | $108,499 | $114,302 | $191,420 | $18,718 | $0 | $477.0M | $435.7M |
| Total assets | $14.7M | $5.8M | $8.4M | $12.6M | $18.0M | $340,134 | $514,018 | $243,307 | $2.84B | $2.65B |
| Liabilities | ||||||||||
| Accounts payable | — | — | — | — | — | — | — | — | $232.2M | $194.8M |
| Short-term debt | $236,312 | $312,780 | $59,807 | $438,263 | $410,987 | $3.7M | $3.1M | $2.1M | $26.6M | $25.5M |
| Deferred revenue | — | — | — | — | — | — | — | — | $186.2M | $192.7M |
| Total current liabilities | $1.3M | $663,673 | $193,578 | $606,914 | $577,764 | $4.3M | $3.2M | $2.1M | $561.4M | $510.0M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | — | $85,741 | $463,669 | $771,255 | $0 | — | — | — | — |
| Other long-term liabilities | $59,498 | $231,635 | $25,934 | $25,406 | $360,268 | $0 | $3.1M | $2.1M | $3.14B | $2.97B |
| Total liabilities | $1.4M | $895,308 | $219,512 | $632,320 | $938,032 | $4.3M | $3.2M | $2.1M | $3.70B | $3.48B |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $4,959 | $4,945 | $130 | $130 | $130 | $100 | $100 | $100 | $100,000 | $100,000 |
| Retained earnings (deficit) | −$36.9M | −$25.2M | −$21.6M | −$17.3M | −$11.4M | −$4.0M | −$2.7M | −$1.8M | $70.9M | $96.5M |
| Accumulated other comprehensive income | −$45,262 | −$64,786 | −$45,766 | −$86,658 | $0 | — | −$9,516 | — | −$2.24B | −$2.15B |
| Minority interest | — | — | $0 | −$40,898 | $15,388 | — | — | — | — | — |
| Total shareholders' equity | $13.3M | $4.9M | $8.2M | $12.0M | $17.1M | −$4.0M | −$2.7M | −$1.8M | −$855.8M | −$838.9M |
| Key figures | ||||||||||
| Total debt | $295,811 | $544,415 | $85,741 | $463,669 | $771,255 | $3.7M | $3.1M | $2.1M | $2.37B | $2.22B |
| Net cash (debt) | $13.9M | $4.4M | $7.9M | $11.1M | $15.6M | −$3.6M | −$2.7M | −$1.8M | −$2.14B | −$1.98B |
| Working capital | $12.9M | $4.2M | $7.9M | $11.0M | $15.9M | −$4.3M | −$2.8M | −$1.8M | −$98.1M | −$63.1M |
| Tangible book value | $13.3M | $4.9M | $8.2M | $12.0M | $17.1M | −$4.0M | −$2.7M | −$1.8M | −$1.25B | −$1.21B |
| Book value per share | $0.03 | $0.01 | $0.02 | $0.02 | $0.03 | −$0.01 | −$0.01 | −$0.00 | — | — |
| Shares outstanding | 494.6M | 494.5M | 494.5M | 494.5M | 494.5M | 480.4M | 480.4M | 480.4M | — | — |
| Current ratio | 10.77 | 7.39 | 41.92 | 19.15 | 28.46 | 0.02 | 0.12 | 0.12 | 0.83 | 0.88 |
| Quick ratio | 10.75 | 7.38 | 41.92 | 19.15 | 28.46 | 0.02 | 0.12 | 0.12 | 0.74 | 0.79 |
| Debt / equity | 0.02 | 0.11 | 0.01 | 0.04 | 0.05 | — | — | — | — | — |
| Equity / assets | 90.6% | 84.4% | 97.4% | 95.3% | 94.7% | −1,175.3% | −515.7% | −755.6% | −30.1% | −31.7% |
| Sep '26 | Mar '26 | Dec '25 | Sep '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | Jun '23 | Mar '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $14.2M | $2.4M | — | $4.9M | — | $8.0M | $8.0M | $8.0M | $4.8M | $4.8M | $11.6M | $11,564 |
| Cash & equivalents | $14.2M | $2.4M | — | $2.4M | — | $3.0M | $3.0M | $3.0M | $4.8M | $4.8M | $1.6M | $1,565 |
| Short-term investments | — | — | — | $2.5M | — | $5.0M | $5.0M | $5.0M | — | $10.0M | $10.0M | $10,000 |
| Receivables | $0 | $0 | $0 | $0 | $0 | $152,778 | $152,778 | $0 | $0 | $56,548 | $56,548 | $0 |
| Inventory | $0 | $0 | $0 | $0 | $0 | −$152,778 | $0 | $0 | $0 | −$56,548 | −$56,548 | $0 |
| Other current assets | $30,702 | $0 | $2.4M | $5,798 | $6.6M | $0 | $0 | $152,778 | $5.0M | $5.0M | $56,548 | $57 |
| Total current assets | $14.2M | $2.4M | $2.4M | $4.9M | $6.6M | $6.6M | $8.1M | $8.1M | $9.8M | $9.8M | $11.6M | $11,621 |
| Property, plant & equipment (net) | $430,732 | $562,731 | $0 | $759,819 | $0 | $226,514 | $226,514 | $226,514 | $0 | $891,913 | $891,913 | $892 |
| 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 | $75,670 | $93,439 | $656,170 | $92,950 | $892,741 | $666,227 | $97,684 | $97,684 | $642,424 | $0 | $108,499 | $108 |
| Total assets | $14.7M | $3.0M | $3.0M | $5.8M | $7.5M | $7.5M | $8.4M | $8.4M | $10.5M | $10.5M | $12.6M | $12,621 |
| Liabilities | ||||||||||||
| Short-term debt | $236,312 | $258,124 | — | $312,780 | — | $119,614 | $59,807 | $59,807 | — | $438,263 | $438,263 | $438,263 |
| Total current liabilities | $1.3M | $1.7M | — | $663,673 | — | $193,578 | $193,578 | $193,578 | — | $606,914 | $606,914 | $607 |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | — | — | — | — | — | $85,741 | — | — | — | $463,669 | — |
| Other long-term liabilities | $59,498 | $128,178 | — | $231,635 | $763,839 | $763,839 | $25,934 | $25,934 | $312,554 | $312,554 | $25,406 | $25 |
| Total liabilities | $1.4M | $1.8M | $1.8M | $895,308 | $763,839 | $763,839 | $219,512 | $219,512 | $312,554 | $312,554 | $632,320 | $632 |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $4,959 | $4,945 | — | $4,945 | $6.7M | $6.7M | $130 | $130 | $10.2M | $10.2M | $130 | $0 |
| Retained earnings (deficit) | −$36.9M | −$30.5M | — | −$25.2M | — | −$21.6M | −$21.6M | −$21.6M | — | −$17.3M | −$17.3M | −$17,315 |
| Accumulated other comprehensive income | −$45,262 | −$24,721 | — | −$64,786 | — | −$45,766 | −$45,766 | −$45,766 | — | −$86,658 | −$86,658 | −$87 |
| Total shareholders' equity | $13.3M | $1.2M | $1.2M | $4.9M | $6.7M | $6.7M | $8.2M | $8.2M | $10.2M | $10.2M | $12.0M | $12,030 |
| Key figures | ||||||||||||
| Total debt | $295,811 | $386,301 | — | $544,415 | — | $85,741 | $85,741 | $85,741 | — | $463,669 | $463,669 | $25 |
| Net cash (debt) | $13.9M | $2.0M | — | $4.4M | — | $7.9M | $7.9M | $7.9M | — | $4.3M | $11.1M | $11,539 |
| Working capital | $12.9M | $691,391 | — | $4.2M | — | $6.4M | $7.9M | $7.9M | — | $9.2M | $11.0M | $11,014 |
| Tangible book value | $13.3M | $1.2M | $1.2M | $4.9M | $6.7M | $6.7M | $8.2M | $8.2M | $10.2M | $10.2M | $12.0M | $12,030 |
| Book value per share | $0.03 | $0.00 | $0.00 | $0.01 | $0.01 | $0.01 | $0.02 | $0.02 | $0.02 | $0.02 | $0.02 | — |
| Shares outstanding | 494.7M | 494.5M | 494.5M | 494.5M | 494.5M | 494.5M | 494.5M | 494.5M | 494.5M | 494.5M | 494.5M | — |
| Current ratio | 10.77 | 1.42 | — | 7.39 | — | 34.02 | 41.92 | 41.92 | — | 16.20 | 19.15 | 19.15 |
| Quick ratio | 10.75 | 1.42 | — | 7.38 | — | 41.92 | 41.92 | 41.13 | — | 8.00 | 19.15 | 19.05 |
| Debt / equity | 0.02 | 0.32 | — | 0.11 | — | 0.01 | 0.01 | 0.01 | — | 0.05 | 0.04 | 0.00 |
| Equity / assets | 90.6% | 40.5% | 40.5% | 84.4% | 89.8% | 89.8% | 97.4% | 97.4% | 97.0% | 97.0% | 95.3% | 95.3% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed October 7, 2026); data from EODHD.
RGC financial position
At the end of fiscal 2026 (June 30, 2026), Regencell Bioscience had total assets of $14.7 million (up 155.9% from a year earlier), total liabilities of $1.4 million and shareholders' equity of $13.3 million. It held $14.2 million in cash and short-term investments against $0.3 million of debt, a net cash position of $13.9 million. Its current ratio was 10.77. In the latest quarter (ended September 30, 2026) total assets were $14.7 million and equity $13.3 million.
Related: RGC income statement, RGC cash flow statement, RGC key metrics. See the RGC stock overview for the latest quote and news.
RGC balance sheet FAQ
What are Regencell Bioscience's total assets?
Regencell Bioscience reported total assets of $14.7 million at the end of fiscal 2026 (June 30, 2026), compared with $5.8 million a year earlier.
How much debt does Regencell Bioscience have?
Regencell Bioscience had $0.3 million of total debt at the end of fiscal 2026, including short-term borrowings. Its debt-to-equity ratio was 0.02.
How much cash does Regencell Bioscience have?
Regencell Bioscience held $14.2 million in cash and short-term investments at the end of fiscal 2026; with $0.3 million of debt that is net cash of $13.9 million.
What is Regencell Bioscience's book value?
Regencell Bioscience's shareholders' equity (book value) was $13.3 million at the end of fiscal 2026, or $0.03 per share.
What is Regencell Bioscience's current ratio?
Regencell Bioscience had current assets of $14.2 million and current liabilities of $1.3 million, a current ratio of 10.77 (it can cover its short-term obligations).