Spero Therapeutics Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	48.62	52.89	76.33	109.11	112.58	85.21
Short-Term Investments	-	-	-	-	33.82	41.7
Cash & Short-Term Investments	48.62	52.89	76.33	109.11	146.4	126.91
Cash Growth	-36.27%	-30.71%	-30.04%	-25.47%	15.36%	54.68%
Accounts Receivable	0.87	49.39	49.15	-	-	-
Other Receivables	1.59	3.09	1.55	1.08	2.64	6.18
Receivables	2.46	52.48	50.7	1.08	2.64	6.18
Prepaid Expenses	1.25	1.91	4.18	3.38	8.83	6.06
Total Current Assets	52.32	107.28	131.21	113.57	157.87	139.15
Property, Plant & Equipment	1.69	3.11	4.16	5.49	7.56	8.78
Long-Term Accounts Receivable	-	-	46.59	-	-	-
Other Long-Term Assets	0.15	0.15	0.44	5.74	5.64	5.52
Total Assets	54.17	110.54	182.39	124.8	171.07	153.45
Accounts Payable	1.4	7.31	1.38	0.62	1.1	1.16
Accrued Expenses	7.81	17.27	6.56	8.53	14.35	12.24
Current Portion of Leases	1.9	1.75	1.72	1.69	1.36	0.95
Current Income Taxes Payable	0.16	0.17	0.39	-	-	-
Current Unearned Revenue	2.38	22.12	27.11	10.37	1.86	-
Other Current Liabilities	-	0.46	-	0.45	-	-
Total Current Liabilities	13.65	49.07	37.15	21.65	18.67	14.34
Long-Term Debt	-	-	-	-	48.41	-
Long-Term Leases	1.45	2.55	3.83	4.96	5.97	6.89
Long-Term Unearned Revenue	12.58	12.8	34.43	22.17	8.79	-
Other Long-Term Liabilities	-	-	0.09	0.1	0.94	0.18
Total Liabilities	27.68	64.42	75.5	48.87	82.78	21.41
Common Stock	0.06	0.06	0.05	0.05	0.03	0.03
Additional Paid-In Capital	509.02	505.71	497.91	489.76	455.72	409.72
Retained Earnings	-482.59	-459.64	-391.07	-413.88	-367.46	-277.71
Comprehensive Income & Other	-	-	-	-	-0	-0.01
Total Common Equity	26.49	46.12	106.89	75.93	88.29	132.04
Shareholders' Equity	26.49	46.12	106.89	75.93	88.29	132.04
Total Liabilities & Equity	54.17	110.54	182.39	124.8	171.07	153.45
Total Debt	3.35	4.3	5.54	6.65	55.75	7.84
Net Cash (Debt)	45.27	48.59	70.79	102.46	90.65	119.07
Net Cash Growth	-36.84%	-31.36%	-30.91%	13.02%	-23.86%	55.64%
Net Cash Per Share	0.82	0.90	1.34	2.73	2.93	5.32
Filing Date Shares Outstanding	56.34	55.9	53.87	52.57	32.76	29.5
Total Common Shares Outstanding	56.31	54.59	53	52.46	32.39	29.26
Working Capital	38.67	58.2	94.06	91.92	139.2	124.8
Book Value Per Share	0.47	0.84	2.02	1.45	2.73	4.51
Tangible Book Value	26.49	46.12	106.89	75.93	88.29	132.04
Tangible Book Value Per Share	0.47	0.84	2.02	1.45	2.73	4.51
Machinery	-	1.55	1.55	1.55	1.76	1.76
Construction In Progress	-	-	-	-	-	0.04
Leasehold Improvements	-	1.64	1.64	1.64	1.64	1.64

Source: S&P Global Market Intelligence. Standard template. Financial Sources.