Can Celcuity cover its short-term obligations?

Its current ratio is 12.31 — current assets exceed current liabilities.

Where does Celcuity's balance sheet data come from?

Every line is extracted from Celcuity's SEC filings (10-K and 10-Q) and tagged in XBRL. Switch between quarterly, annual, and trailing-twelve-month views, or open any line for its full history and peer comparisons.

Celcuity CELC Balance Sheet Statement

Income Statement Balance Sheet Cash Flow Ratios Segments

Quarterly Annual TTM

YoY QoQ

Simplified Detailed

	Q1 '26	Q4 '25	Q3 '25	Q2 '25	Q1 '25
Cash and cash equivalents	$145.19M-62.5%	$387.1M+421%	$74.25M+60.2%	$46.35M+181%	$16.48M-26.8%
Short-term investments	$241.87M-12.3%	$275.79M-27.6%	$380.73M+212%	$122.03M-35.5%	$189.21M-11.0%
Total current assets	$408.93M-12.2%	$465.66M-2.1%	$475.5M+160%	$183.1M-15.9%	$217.6M-11.0%
Property and equipment, net	$619K+24.0%	$499K+19.7%	$417K+16.8%	$357K-0.3%	$358K+6.5%
Operating lease right-of-use assets	$13K-74.5%	$51K-43.3%	$90K-31.3%	$131K-23.8%	$172K+163,809,424%
Deferred tax assets	——	$6.06M—	——	——	——
Other non-current assets	$603K+72.8%	$349K—	——	——	——
Held-to-maturity securities	$241.84M-12.4%	$276.02M-27.5%	$380.73M+212%	$122.03M-35.5%	$189.21M-11.0%
Total assets	$410.16M-12.1%	$466.56M-2.0%	$476M+159%	$183.59M-15.8%	$218.13M-11.0%
Accounts payable	$10.45M+63.2%	$6.41M-43.9%	$11.42M+2.3%	$11.16M+12.3%	$9.93M+6.0%
Accrued expenses	$1.25M+110%	$595K-97.8%	$27.28M-4.8%	$28.64M+25.5%	$22.82M+2,511%
Accrued compensation	$5.44M-34.7%	$8.34M—	——	——	——
Operating lease liabilities, current	$13K-75.9%	$54K-43.8%	$96K-30.9%	$139K-17.8%	$169K-1.7%
Total current liabilities	$33.21M-24.8%	$44.15M+13.8%	$38.79M-2.9%	$39.94M+21.3%	$32.92M+3.8%
Long-term debt	$137.87M+0.2%	$137.55M+0.2%	$137.22M+29.9%	$105.59M+0.2%	$105.34M+0.2%
Total liabilities	$356.64M-2.6%	$366M+1.9%	$359.04M+158%	$139.22M+5.9%	$131.46M+1.5%
Common stock	95M0.0%	95M0.0%	95M0.0%	95M0.0%	95M0.0%
Additional paid-in capital	$555.22M+1.1%	$549.4M+6.7%	$514.84M+29.2%	$398.46M+0.8%	$395.48M+2.1%
Retained earnings	-$501.74M-11.8%	-$448.9M-12.8%	-$397.92M-12.4%	-$354.12M-14.7%	-$308.85M-13.6%
Total stockholders' equity	$53.53M-46.8%	$100.56M-14.0%	$116.96M+164%	$44.38M-48.8%	$86.67M-25.0%
Total liabilities and stockholders' equity	$410.16M-12.1%	$466.56M-2.0%	$476M+159%	$183.59M-15.8%	$218.13M-11.0%
Total Cash, Cash Equivalents, and Restricted Cash (Inclusive)	$145.19M-12.4%	$165.7M+123%	$74.25M+60.2%	$46.35M+181%	$16.48M-26.8%
Other current assets	$6.49M+23.3%	$5.27M-74.3%	$20.52M+39.4%	$14.72M+23.6%	$11.91M+341%
Capitalized Computer Software, Net	——	$100K—	——	——	——
Deferred Tax Assets and Other Non-Current Assets	$603K+72.8%	$349K—	——	——	——
Held-to-Maturity Debt Securities - Fair Value	$241.84M-12.4%	$276.02M-27.5%	$380.67M+212%	$122.02M-35.5%	$189.24M-11.0%
Net Investment in Lease	$13K-74.5%	$51K-43.3%	$90K-31.3%	$131K-23.8%	$172K-20.4%
Net Operating Loss Carryforwards	——	$4.8M—	——	——	——
Operating lease right-of-use assets	$13K-74.5%	$51K-43.3%	$90K-31.3%	$131K-23.8%	$172K-20.4%
Other non-current assets	$603K+72.8%	$349K—	——	——	——
Short-term investment securities (includes restricted investments of consolidated variable interest entities: 2026, $85; 2025, $84)	$241.87M-12.3%	$275.79M-27.6%	$380.73M+212%	$122.03M-35.5%	$189.21M-11.0%
Operating Lease Right-of-Use Assets in Other Assets	$13K-74.5%	$51K-43.3%	$90K-31.3%	$131K-23.8%	$172K-20.4%
Software and Technology Licenses, Net	$603K+503%	$100K—	——	——	——
Tax Credit Carryforward Valuation Allowance	——	$100.28M—	——	——	——
Accounts payable and other current liabilities (Note 11)	——	$0—	——	——	——
Accrued Clinical Trial Costs	$8.77M-47.9%	$16.83M—	——	——	——
Other accrued liabilities	$13.97M-33.0%	$20.87M—	——	——	——
Professional Service Fees Payable	$2.27M-2.7%	$2.34M—	——	——	——
Current Uncertain Tax Liabilities	——	$0—	——	——	——
Convertible Debt (Non-Current)	$195.57M+0.1%	$195.32M+0.1%	$195.08M—	——	——
Debt Instrument Stated Interest Rate	12.7%0.0%	12.7%—	——	——	12.3%0.0%
Debt Maturity - 2027	$44.01M+0.2%	$43.9M+0.3%	$43.79M-17.0%	$52.74M+0.2%	$52.61M+0.2%
Debt - Unamortized Discount (Premium) and Issuance Costs, Net	$2.09M-20.0%	$2.62M+16.5%	$2.25M—	——	$1.37M-43.6%
Long-Term Debt - Fair Value	$167.8M+4.7%	$160.2M—	——	——	——
Notes Payable - Fair Value	$167.8M+4.7%	$160.2M—	——	——	——
Total debt	$137.89M+0.2%	$137.6M+0.2%	$137.31M+29.9%	$105.73M+0.2%	$105.52M+0.2%
Unrecognized Tax Benefits	——	$0—	——	——	——
Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued	——	$0—	——	——	——
Common Stock Par Value Per Share	$0.000.0%	$0.000.0%	$0.000.0%	$0.000.0%	$0.000.0%
Common Stock Shares Issued	48.3M+0.2%	48.2M+11.5%	43.3M+11.2%	38.9M+2.8%	37.8M+1.9%
Convertible Preferred Stock Authorized Shares	2.5M0.0%	2.5M0.0%	2.5M0.0%	2.5M0.0%	2.5M0.0%
Convertible Preferred Stock Issued Shares	0—	0-100%	188.8K-11.4%	213.2K-32.9%	317.6K0.0%
Convertible Preferred Stock Outstanding Shares	0—	0-100%	188.8K-11.4%	213.2K-32.9%	317.6K0.0%
Cumulative Gross Losses and Impairments	$35K—	——	$56K+409%	$11K—	——
Cumulative Gross Unrealized Gains	$6K-97.3%	$225K—	——	——	$25K-69.5%
Common stock; $0.001 par value; 6,000 shares authorized; 3,755 and 3,751 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively	$48K0.0%	$48K+11.6%	$43K+10.3%	$39K+2.6%	$38K+2.7%
Preferred Stock Par Value Per Share	$0.000.0%	$0.000.0%	$0.000.0%	$0.000.0%	$0.000.0%
Professional service fees	$2.27M-2.7%	$2.34M—	——	——	——
Accrued Research And Development Costs	$3.01M+147%	$1.22M—	——	——	——
Area Of Land	——	$19.59K—	——	——	——
Cash and cash equivalents, end of period	$145.19M-12.4%	$165.7M+123%	$74.25M+60.2%	$46.35M+181%	$16.48M-26.8%
Class of Warrant or Right, Outstanding	——	$6.42B—	——	——	——
Common stock, par value (in dollars per share)	$00.0%	$00.0%	$00.0%	$00.0%	$00.0%
Common stock, shares authorized (in shares)	$95M0.0%	$95M0.0%	$95M0.0%	$95M0.0%	$95M0.0%
Common stock, shares issued (in shares)	$48.35M+0.2%	$48.24M+11.5%	$43.27M+11.2%	$38.91M+2.8%	$37.84M+1.9%
Common Stock, Shares, Outstanding	$48.35M+0.2%	$48.24M+11.5%	$43.27M+11.2%	$38.91M+2.8%	$37.84M+1.9%
Convertible debentures	$195.57M+0.1%	$195.32M+0.1%	$195.08M—	——	——
Convertible Notes Payable	$130M0.0%	$130M0.0%	$130M+30.0%	$100M0.0%	$100M0.0%
Less: net unamortized discount	$7.92M-5.8%	$8.4M-5.6%	$8.9M+73.9%	$5.12M-6.0%	$5.44M-5.4%
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	$2.09M-20.0%	$2.62M-17.0%	$3.15M+162%	$1.2M-12.5%	$1.37M-14.9%
Deferred Tax Assets, Gross	——	$100.28M—	——	——	——
Deferred Tax Assets Lease Liability	——	-$12K—	——	——	——
Deferred Tax Assets, Operating Loss Carryforwards	——	$23.48M—	——	——	——
U.S. federal, state and foreign net operating loss, credit carryforwards and other carryforwards	——	$83.3M—	——	——	——
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	——	$4.8M—	——	——	——
Fixed assets	——	$463K—	——	——	——
Deferred Tax Assets Rightofuse Assets	——	-$11K—	——	——	——
Deferred Tax Assets Tax Deferred Expense Compensation And Benefits IRC174Expenditures	——	$48.07M—	——	——	——
Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Startup Expenditures	——	$21.96M—	——	——	——
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-Based Compensation Cost	——	$6.06M—	——	——	——
Accrued expenses	——	$253K—	——	——	——
Deferred Tax Assets, Valuation Allowance	——	$100.28M—	——	——	——
Final Fee	$5.85M0.0%	$5.85M0.0%	$5.85M+30.0%	$4.5M0.0%	$4.5M0.0%
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Loss	$35K—	——	$56K+409%	$11K—	——
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	$6K-97.3%	$225K—	——	——	$25K-69.5%
2029	$44.01M+0.2%	$43.9M+0.3%	$43.79M-17.0%	$52.74M+0.2%	$52.61M+0.2%
2030	$93.86M+0.2%	$93.65M+0.2%	$93.43M+323%	$22.08M+0.2%	$22.04M+0.2%
Long Term Notes Payable	$127.86M+1.1%	$126.53M+1.1%	$125.17M+26.1%	$99.28M+0.8%	$98.53M+0.8%
Other Accrued Interest	$2M-40.9%	$3.38M—	——	——	——
Other accrued liabilities	$13.97M-33.0%	$20.87M—	——	——	——
Other Accrued License Milestone	——	$5M—	——	——	——
Payment In Kind Interest Debt	$2.02M+19.2%	$1.7M+24.2%	$1.37M+25.0%	$1.09M+29.8%	$842K+42.0%
Preferred Stock, Par or Stated Value Per Share	$00.0%	$00.0%	$00.0%	$00.0%	$00.0%
Preferred Stock, Shares Authorized	$2.5M0.0%	$2.5M0.0%	$2.5M0.0%	$2.5M0.0%	$2.5M0.0%
Preferred Stock, Shares Issued	$0—	$0-100%	$188.84K-11.4%	$213.15K-32.9%	$317.58K0.0%
Preferred Stock, Shares Outstanding	$0—	$0-100%	$188.84K-11.4%	$213.15K-32.9%	$317.58K0.0%
Prefunded Warrant Shares	6.1M+7.0%	5.7M-6.5%	6.1M+7.0%	5.7M0.0%	5.7M0.0%
Aggregate Available	——	12K—	——	——	——
Unrecognized tax benefits	——	$0—	——	——	——
Purchase Obligation	$2.6M-52.7%	$5.5M+66.7%	$3.3M-8.3%	$3.6M-47.8%	$6.9M-28.9%

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Questions, answered.

Can Celcuity cover its short-term obligations?: Its current ratio is 12.31 — current assets exceed current liabilities.
Where does Celcuity's balance sheet data come from?: Every line is extracted from Celcuity's SEC filings (10-K and 10-Q) and tagged in XBRL. Switch between quarterly, annual, and trailing-twelve-month views, or open any line for its full history and peer comparisons.