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Upstream Bio, Inc. UPB Accrued Expenses

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Other financials

Income statement

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Revenue$773.0K-17.5%
Operating income-$42.4M+4.5%
Net income-$39.7M+0.7%
EPS (diluted)-$0.73+1.4%

Balance sheet

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Cash & equivalents$79.4M+74.7%
Total debt$954.0K-38.9%
Total equity$271.0M-33.7%
Total assets$281.2M-33.1%

Cash flow

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Operating cash flow-$35.6M+9.2%
CapEx$54.0K-70.8%
Free cash flow-$30.7M-55.0%

Valuation

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Market cap$404.88M-54.7%
Enterprise value$326.44M-61.6%
P/S128.2×-200×

Profitability

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Operating margin-5,382.6%+1,393pp
Net margin-4,955.7%+2,041pp

Returns & leverage

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Return on equity-46%
Debt / equity0.0×
Current ratio28×-10.3×

Where this comes from

Reported directly by Upstream Bio, Inc. in its filing.

Tagged under the XBRL concept us-gaap:AccruedLiabilitiesAndOtherLiabilities.

The source filing: Upstream Bio, Inc.’s 10-Q, filed August 11, 2026.

Filed
Aug 11, 2026, 7:10 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001193125-26-343417
Line itemJune 30, 2026December 31, 2025
Liabilities and Stockholders’ Equity
Current liabilities:
Accounts payable$2,314$2,726
Accrued expenses and other current liabilities6,94610,006
Operating lease liabilities, current portion728720
Total current liabilities9,98813,452
Operating lease liabilities, net of current portion226549
Total liabilities10,21414,001

Item 1. Financial Statements.

FAQ

What is Upstream Bio, Inc.'s accrued expenses?
Upstream Bio, Inc. (UPB) reported accrued expenses of $6.95M in Q2 2026.
How has Upstream Bio, Inc.'s accrued expenses changed year-over-year?
Upstream Bio, Inc.'s accrued expenses decreased by 9.4% year-over-year, from $7.67M to $6.95M.
What is the long-term trend for Upstream Bio, Inc.'s accrued expenses?
Over 2 years (2023 to 2025), Upstream Bio, Inc.'s accrued expenses has grown at a 49.4% compound annual growth rate (CAGR), from $4.48M to $10.01M.
What does accrued expenses mean?
Expenses incurred but not yet paid or invoiced — interest accruals, tax accruals, warranty reserves, and other timing differences.

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