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Citius Oncology, Inc. CTOR APIC, Share-Based Payment Arrangement, Option, Increase for Cost Recognition

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Other financials

Income statement

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Revenue$1.7M
Gross profit$1.3M
Operating income-$28.6M-283%
Net income-$26.6M-244%
EPS (diluted)-$0.27-145%

Balance sheet

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Cash & equivalents$2.6M+2,350,466%
Total equity$35.3M-1.0%
Total assets$100.7M+10.1%

Cash flow

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Operating cash flow-$3.8M-179%

Valuation

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Market cap$60.45M-75.9%

Returns & leverage

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Return on equity-119.9%+46.7pp
Current ratio0.5×+0.1×

Where this comes from

Reported directly by Citius Oncology, Inc. in its filing.

Tagged under the XBRL concept us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition.

The official record: Citius Oncology, Inc.’s 10-Q, filed May 15, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Citius Oncology, Inc.'s APIC, share-based payment arrangement, option, increase for cost recognition?
Citius Oncology, Inc. (CTOR) reported APIC, share-based payment arrangement, option, increase for cost recognition of $3.53M in Q1 2026.
How has Citius Oncology, Inc.'s APIC, share-based payment arrangement, option, increase for cost recognition changed year-over-year?
Citius Oncology, Inc.'s APIC, share-based payment arrangement, option, increase for cost recognition increased by 68.9% year-over-year, from $2.09M to $3.53M.
What is the long-term trend for Citius Oncology, Inc.'s APIC, share-based payment arrangement, option, increase for cost recognition?
Over 2 years (2023 to 2025), Citius Oncology, Inc.'s APIC, share-based payment arrangement, option, increase for cost recognition has grown at a 105.7% compound annual growth rate (CAGR), from $1.97M to $8.32M.
What does APIC, share-based payment arrangement, option, increase for cost recognition mean?
Reflects the non-cash expense recognized for share-based compensation awards, such as stock options or restricted stock units, that is credited to additional paid-in capital. This adjustment aligns the accounting expense of employee equity incentives with the company's capital structure. It is a key indicator of the cost of equity-based compensation programs.