# Acumen Pharmaceuticals, Inc.: financial statements, quarterly

ABOS · Nasdaq · CIK 1576885 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/abos.md) · [Financials](/companies/abos/financials.md) · [Filings](/companies/abos/filings.md) · [Insiders](/companies/abos/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/abos/financials.md?period=annual).

## Income statement

| Line item | Unit | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | Q3 FY2026 (2026-09-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Research and development | $m | [13.3 d](/filings/0001576885-25-000049.md) | [12.4](/filings/0001576885-25-000065.md) | [19.5](/filings/0001576885-25-000093.md) | [27.2](/filings/0001576885-25-000104.md) | [34.6 d](/filings/0001628280-26-021413.md) | [25.3](/filings/0001628280-26-034204.md) | [37.1](/filings/0001628280-26-056199.md) | [22.0](/filings/0001628280-26-067276.md) | [20.5 d](/filings/0001628280-26-021413.md) | [16.5](/filings/0001628280-26-034204.md) | [27.8](/filings/0001628280-26-056199.md) | [21.1](/filings/0001628280-26-067276.md) |
| Operating income | $m | [(18.5) d](/filings/0001576885-25-000049.md) | [(17.8)](/filings/0001576885-25-000065.md) | [(24.4)](/filings/0001576885-25-000093.md) | [(32.3)](/filings/0001576885-25-000104.md) | [(39.6) d](/filings/0001628280-26-021413.md) | [(30.4)](/filings/0001628280-26-034204.md) | [(41.8)](/filings/0001628280-26-056199.md) | [(26.5)](/filings/0001628280-26-067276.md) | [(25.2) d](/filings/0001628280-26-021413.md) | [(21.1)](/filings/0001628280-26-034204.md) | [(32.6)](/filings/0001628280-26-056199.md) | [(25.8)](/filings/0001628280-26-067276.md) |
| Interest expense | $m | [0.6 d](/filings/0001576885-24-000047.md) | [1.0](/filings/0001576885-24-000064.md) | [1.0](/filings/0001576885-25-000093.md) | [1.0](/filings/0001576885-25-000104.md) | [1.0 d](/filings/0001628280-26-021413.md) | [1.0](/filings/0001628280-26-034204.md) | [1.0](/filings/0001628280-26-056199.md) | [1.1](/filings/0001628280-26-067276.md) | [1.1 d](/filings/0001628280-26-021413.md) | [1.1](/filings/0001628280-26-034204.md) | [1.1](/filings/0001628280-26-056199.md) | [1.0](/filings/0001628280-26-067276.md) |
| Net income | $m | [(16.5) d](/filings/0001576885-25-000049.md) | [(14.9)](/filings/0001576885-25-000065.md) | [(20.5)](/filings/0001576885-25-000093.md) | [(29.8)](/filings/0001576885-25-000104.md) | [(37.2) d](/filings/0001628280-26-021413.md) | [(28.8)](/filings/0001628280-26-034204.md) | [(41.0)](/filings/0001628280-26-056199.md) | [(26.5)](/filings/0001628280-26-067276.md) | [(25.1) d](/filings/0001628280-26-021413.md) | [(20.7)](/filings/0001628280-26-034204.md) | [(32.7)](/filings/0001628280-26-056199.md) | [(25.4)](/filings/0001628280-26-067276.md) |
| Diluted EPS | $ per share | not reported | [(0.25)](/filings/0001576885-25-000065.md) | [(0.34)](/filings/0001576885-25-000093.md) | [(0.50)](/filings/0001576885-25-000104.md) | not reported | [(0.48)](/filings/0001628280-26-034204.md) | [(0.68)](/filings/0001628280-26-056199.md) | [(0.44)](/filings/0001628280-26-067276.md) | not reported | [(0.33)](/filings/0001628280-26-034204.md) | [(0.45)](/filings/0001628280-26-056199.md) | [(0.35)](/filings/0001628280-26-067276.md) |
| Basic EPS | $ per share | not reported | [(0.25)](/filings/0001576885-25-000065.md) | [(0.34)](/filings/0001576885-25-000093.md) | [(0.50)](/filings/0001576885-25-000104.md) | not reported | [(0.48)](/filings/0001628280-26-034204.md) | [(0.68)](/filings/0001628280-26-056199.md) | [(0.44)](/filings/0001628280-26-067276.md) | not reported | [(0.33)](/filings/0001628280-26-034204.md) | [(0.45)](/filings/0001628280-26-056199.md) | [(0.35)](/filings/0001628280-26-067276.md) |

- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense, us-gaap:InterestExpenseNonoperating
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | Q3 FY2026 (2026-09-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [66.9](/filings/0001576885-25-000049.md) | [46.9](/filings/0001576885-24-000064.md) | [68.0](/filings/0001576885-24-000092.md) | [33.2](/filings/0001576885-24-000098.md) | [35.6](/filings/0001628280-26-021413.md) | [30.2](/filings/0001576885-25-000065.md) | [36.8](/filings/0001576885-25-000093.md) | [46.8](/filings/0001576885-25-000104.md) | [54.0](/filings/0001628280-26-067276.md) | [51.8](/filings/0001628280-26-034204.md) | [59.4](/filings/0001628280-26-056199.md) | [53.1](/filings/0001628280-26-067276.md) |
| Current assets | $m | [247](/filings/0001576885-25-000049.md) | [256](/filings/0001576885-24-000064.md) | [267](/filings/0001576885-24-000092.md) | [208](/filings/0001576885-24-000098.md) | [178](/filings/0001628280-26-021413.md) | [155](/filings/0001576885-25-000065.md) | [148](/filings/0001576885-25-000093.md) | [132](/filings/0001576885-25-000104.md) | [122](/filings/0001628280-26-067276.md) | [133](/filings/0001628280-26-034204.md) | [116](/filings/0001628280-26-056199.md) | [85.1](/filings/0001628280-26-067276.md) |
| Total assets | $m | [310](/filings/0001576885-25-000049.md) | [301](/filings/0001576885-24-000064.md) | [289](/filings/0001576885-24-000092.md) | [267](/filings/0001576885-24-000098.md) | [239](/filings/0001628280-26-021413.md) | [204](/filings/0001576885-25-000065.md) | [172](/filings/0001576885-25-000093.md) | [142](/filings/0001576885-25-000104.md) | [123](/filings/0001628280-26-067276.md) | [134](/filings/0001628280-26-034204.md) | [116](/filings/0001628280-26-056199.md) | [85.6](/filings/0001628280-26-067276.md) |
| Current liabilities | $m | [13.0](/filings/0001576885-25-000049.md) | [8.5](/filings/0001576885-24-000064.md) | [15.4](/filings/0001576885-24-000092.md) | [19.9](/filings/0001576885-24-000098.md) | [27.6](/filings/0001628280-26-021413.md) | [19.3](/filings/0001576885-25-000065.md) | [24.9](/filings/0001576885-25-000093.md) | [22.0](/filings/0001576885-25-000104.md) | [30.0](/filings/0001628280-26-067276.md) | [29.2](/filings/0001628280-26-034204.md) | [46.8](/filings/0001628280-26-056199.md) | [45.1](/filings/0001628280-26-067276.md) |
| Total liabilities | $m | [43.2](/filings/0001576885-25-000049.md) | [38.9](/filings/0001576885-24-000064.md) | [45.0](/filings/0001576885-24-000092.md) | [49.8](/filings/0001576885-24-000098.md) | [57.2](/filings/0001628280-26-021413.md) | [49.0](/filings/0001576885-25-000065.md) | [54.8](/filings/0001576885-25-000093.md) | [49.0](/filings/0001576885-25-000104.md) | [52.4](/filings/0001628280-26-067276.md) | [46.2](/filings/0001628280-26-034204.md) | [58.7](/filings/0001628280-26-056199.md) | [51.0](/filings/0001628280-26-067276.md) |
| Long-term debt | $m | [29.9](/filings/0001576885-25-000049.md) | [30.2](/filings/0001576885-24-000064.md) | [29.4](/filings/0001576885-24-000092.md) | [29.7](/filings/0001576885-24-000098.md) | [29.4](/filings/0001628280-26-021413.md) | [29.5](/filings/0001576885-25-000065.md) | [29.9](/filings/0001576885-25-000093.md) | [27.1](/filings/0001576885-25-000104.md) | [22.4](/filings/0001628280-26-067276.md) | [16.9](/filings/0001628280-26-034204.md) | [11.9](/filings/0001628280-26-056199.md) | [5.9](/filings/0001628280-26-067276.md) |
| Short-term borrowings | $m | not reported | not reported | not reported | not reported | [0.0](/filings/0001628280-26-021413.md) | not reported | not reported | [3.6](/filings/0001576885-25-000104.md) | [8.8](/filings/0001628280-26-067276.md) | [14.1](/filings/0001628280-26-034204.md) | [19.7](/filings/0001628280-26-056199.md) | [20.4](/filings/0001628280-26-067276.md) |
| Shareholders' equity | $m | [267](/filings/0001628280-26-021413.md) | [262](/filings/0001576885-25-000093.md) | [244](/filings/0001576885-25-000104.md) | [217](/filings/0001576885-25-000104.md) | [182](/filings/0001628280-26-067276.md) | [156](/filings/0001628280-26-056199.md) | [117](/filings/0001628280-26-067276.md) | [93.2](/filings/0001628280-26-067276.md) | [70.4](/filings/0001628280-26-067276.md) | [87.5](/filings/0001628280-26-056199.md) | [57.3](/filings/0001628280-26-067276.md) | [34.6](/filings/0001628280-26-067276.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebt
- Short-term borrowings: us-gaap:ShortTermBorrowings
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | Q3 FY2026 (2026-09-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [(8.3) d](/filings/0001576885-25-000049.md) | [(17.9)](/filings/0001576885-25-000065.md) | [(16.5) d](/filings/0001576885-25-000093.md) | [(24.6) d](/filings/0001576885-25-000104.md) | [(27.2) d](/filings/0001628280-26-021413.md) | [(34.1)](/filings/0001628280-26-034204.md) | [(31.8) d](/filings/0001628280-26-056199.md) | [(30.5) d](/filings/0001628280-26-067276.md) | [(19.1) d](/filings/0001628280-26-021413.md) | [(24.1)](/filings/0001628280-26-034204.md) | [(18.1) d](/filings/0001628280-26-056199.md) | [(26.7) d](/filings/0001628280-26-067276.md) |
| Capital expenditure | $m | [0.0 d](/filings/0001576885-25-000049.md) | [0.0](/filings/0001576885-25-000065.md) | [0.0 d](/filings/0001576885-25-000093.md) | [0.0 d](/filings/0001576885-25-000104.md) | [0.0 d](/filings/0001628280-26-021413.md) | [0.1](/filings/0001628280-26-034204.md) | [0.0 d](/filings/0001628280-26-056199.md) | [0.0 d](/filings/0001628280-26-067276.md) | [0.0 d](/filings/0001628280-26-021413.md) | [0.0](/filings/0001628280-26-034204.md) | [0.0 d](/filings/0001628280-26-056199.md) | [0.0 d](/filings/0001628280-26-067276.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquireProductiveAssets

## Shares

| Line item | Unit | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | Q3 FY2026 (2026-09-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [41.0](/filings/0001576885-24-000064.md) | [41.0](/filings/0001576885-24-000092.md) | [54.2](/filings/0001576885-24-000098.md) | [59.8](/filings/0001576885-25-000065.md) | [60.1](/filings/0001576885-25-000093.md) | [60.1](/filings/0001576885-25-000104.md) | [60.5](/filings/0001628280-26-034204.md) | [60.6](/filings/0001628280-26-056199.md) | [60.6](/filings/0001628280-26-067276.md) | [63.2](/filings/0001628280-26-034204.md) | [72.3](/filings/0001628280-26-056199.md) | [72.3](/filings/0001628280-26-067276.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 72,327,320 at 2026-10-21, from the cover of the [10-Q filed 2026-10-26](/filings/0001628280-26-067276.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 26, 2026, 16:41 ET. No prices; not investment advice.