Cipher Pharmaceuticals Inc. (CPHRF)

Cipher Pharmaceuticals Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	8.42	17.84	39.83	28.84	20.55	9.14
Cash & Short-Term Investments	8.42	17.84	39.83	28.84	20.55	9.14
Cash Growth	-11.55%	-55.21%	38.11%	40.34%	124.76%	44.06%
Accounts Receivable	10.13	13.86	5.09	6.8	6.66	9.22
Receivables	10.13	13.86	5.09	6.8	6.66	9.22
Inventory	6.71	5.79	2.98	2.15	1.65	0.89
Prepaid Expenses	1.4	1	0.38	0.37	0.47	0.88
Total Current Assets	26.66	38.48	48.27	38.16	29.33	20.13
Property, Plant & Equipment	0.45	0.68	0.4	0.48	0.5	1.91
Goodwill	17.45	17.45	15.71	15.71	15.71	15.71
Other Intangible Assets	73.65	78.75	1.76	2.75	3.65	4.18
Long-Term Deferred Tax Assets	29.02	26.76	19.89	16.67	2.47	2.36
Long-Term Deferred Charges	0.27	0.39	-	-	-	-
Total Assets	147.51	162.51	86.03	73.78	51.65	44.28
Accounts Payable	4.13	5.87	4.6	4.11	5.56	4.29
Accrued Expenses	0	-	-	-	-	2.53
Current Portion of Leases	0.26	0.28	0.09	0.1	0.06	0.14
Current Income Taxes Payable	0.01	0.05	-	4.9	6.23	2.65
Current Unearned Revenue	16.04	13.31	0.56	0.26	0.45	0.31
Other Current Liabilities	-	0.36	-	-	-	0.01
Total Current Liabilities	20.43	19.87	5.25	9.37	12.29	9.92
Long-Term Debt	13	40	-	-	-	-
Long-Term Leases	0.14	0.3	0.26	0.33	0.46	1.71
Other Long-Term Liabilities	-	-	-	-	-	0.01
Total Liabilities	33.57	60.17	5.51	9.7	12.75	11.63
Common Stock	27.81	27.68	18.01	17.72	18.12	18.7
Additional Paid-In Capital	7.34	6.53	5.76	5.36	5.09	5.06
Retained Earnings	88.3	77.65	66.27	50.52	25.2	18.4
Comprehensive Income & Other	-9.51	-9.51	-9.51	-9.51	-9.51	-9.51
Shareholders' Equity	113.94	102.34	80.52	64.08	38.9	32.64
Total Liabilities & Equity	147.51	162.51	86.03	73.78	51.65	44.28
Total Debt	13.39	40.58	0.35	0.43	0.52	1.85
Net Cash (Debt)	-4.97	-22.74	39.47	28.41	20.03	7.29
Net Cash Growth	-	-	38.95%	41.81%	174.67%	-
Net Cash Per Share	-0.19	-0.90	1.55	1.10	0.75	0.27
Filing Date Shares Outstanding	25	25.61	23.99	25.08	25.68	26.85
Total Common Shares Outstanding	25	25.6	23.99	25.06	25.94	26.97
Working Capital	6.23	18.61	43.02	28.79	17.03	10.21
Book Value Per Share	4.56	4.00	3.36	2.56	1.50	1.21
Tangible Book Value	22.84	6.14	63.05	45.62	19.54	12.76
Tangible Book Value Per Share	0.91	0.24	2.63	1.82	0.75	0.47
Machinery	-	0.2	0.13	0.13	0.13	0.27
Leasehold Improvements	-	0.1	0.09	0.07	-	0.75

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.