SpyGlass Pharma, Inc. balance sheet SGP

As of Jun 30, 2026, SpyGlass Pharma, Inc. had total assets of $243.4 million and total liabilities of $11.1 million. Stockholders' equity was $232.4 million. It held $223.1 million in cash and investments against $1.6 million of total debt, net cash of $221.5 million. The current ratio, current assets divided by current liabilities, was 25.06.

USD in millions, except ratios and per-share amounts. The percent under a figure is the change from the year before.

Line
FY 2026
Jun 30, 2026
FY 2025
Dec 31, 2025
Assets
Cash
223
96
Cash and investments
223
96
Total current assets
236
109
Property and equipment, net
5
2
Total assets
243
116
Liabilities and equity
Accounts payable
4
3
Total current liabilities
9
9
Total liabilities
11
10
Stockholders' equity
232
-99
Debt
Lease liabilities
2
2
Total debt
2
2
Net cash
222
95
Ratios
Current ratio
25.06x
12.67x
Debt to equity
0.01x
—
Return on assets
—
-34.41%
Book value per share
6.95
-44.85
How these figures are calculated

Annual columns are full-year amounts from the annual report (Form 10-K, 20-F, or 40-F). If a company restates a year, the latest filed number is shown. USD in millions, except ratios and per-share amounts. Cash and investments adds short-term and long-term marketable securities to cash. Debt due within a year is the borrowings that are not already in long-term debt. Total debt is those borrowings plus lease liabilities. Net cash is cash and investments minus total debt. Return on equity and return on assets divide the trailing twelve months of net income by the balance on that date. Debt to EBITDA uses the trailing twelve months of EBITDA. The first column is the latest balance sheet when it is newer than the latest fiscal year. More on our methodology.

Company profile

Industry
Surgical & Medical Instruments & Apparatus (SIC 3841)
Listed as
SGP (Nasdaq)
Fiscal year ends
December 31
Incorporated in
DE
Headquarters
Irvine, CA
SEC filer status
, Emerging growth company
SEC CIK
1778922
Former names
SpyGlassPharma, Inc. (until Jun 5, 2025); SpyGlass Ophthalmics, Inc. (until Jan 5, 2021)

Other Surgical & Medical Instruments & Apparatus companies

Source: SEC EDGAR filings. This is company-reported data, not investment advice.