# Cingulate Inc.: financial statements, quarterly

CING · Nasdaq · CIK 1862150 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/cing.md) · [Financials](/companies/cing/financials.md) · [Filings](/companies/cing/filings.md) · [Insiders](/companies/cing/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/cing/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Research and development | $k | [3,924](/filings/0001493152-24-043916.md) | [4,985 d](/filings/0001641172-25-000970.md) | [1,807](/filings/0001641172-25-009289.md) | [1,881](/filings/0001641172-25-024744.md) | [1,429](/filings/0001493152-25-022395.md) | [4,329 d](/filings/0001493152-26-010882.md) | [2,223](/filings/0001493152-26-022884.md) | [2,701](/filings/0001493152-26-037606.md) | [2,849](/filings/0001493152-25-022395.md) | [2,002 d](/filings/0001493152-26-010882.md) | [2,184](/filings/0001493152-26-022884.md) | [1,487](/filings/0001493152-26-037606.md) |
| Selling, general and administrative | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [1,949](/filings/0001493152-26-037606.md) | not reported | not reported | not reported | [3,928](/filings/0001493152-26-037606.md) |
| Operating income | $k | [(5,750)](/filings/0001493152-24-043916.md) | [(6,797) d](/filings/0001641172-25-000970.md) | [(2,948)](/filings/0001641172-25-009289.md) | [(3,206)](/filings/0001641172-25-024744.md) | [(3,282)](/filings/0001493152-25-022395.md) | [(6,208) d](/filings/0001493152-26-010882.md) | [(3,706)](/filings/0001493152-26-022884.md) | [(4,650)](/filings/0001493152-26-037606.md) | [(5,996)](/filings/0001493152-25-022395.md) | [(5,586) d](/filings/0001493152-26-010882.md) | [(7,923)](/filings/0001493152-26-022884.md) | [(5,415)](/filings/0001493152-26-037606.md) |
| Interest expense | $k | [238](/filings/0001493152-23-040540.md) | [113 d](/filings/0001493152-24-012159.md) | [31.3](/filings/0001493152-24-018159.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Net income | $k | [(5,979)](/filings/0001493152-24-043916.md) | [(6,935) d](/filings/0001641172-25-000970.md) | [(2,972)](/filings/0001493152-25-022395.md) | [(3,230)](/filings/0001493152-25-022395.md) | [(4,126)](/filings/0001493152-25-022395.md) | [(6,231) d](/filings/0001493152-26-010882.md) | [(3,853)](/filings/0001493152-26-037606.md) | [(4,983)](/filings/0001493152-26-037606.md) | [(7,341)](/filings/0001493152-25-022395.md) | [(6,273) d](/filings/0001493152-26-010882.md) | [(9,312)](/filings/0001493152-26-037606.md) | [(5,870)](/filings/0001493152-26-037606.md) |
| Diluted EPS | $ per share | [(72.60)](/filings/0001493152-24-043916.md) | not reported | [(7.21)](/filings/0001641172-25-009289.md) | [(5.47)](/filings/0001641172-25-024744.md) | [(2.34)](/filings/0001493152-25-022395.md) | not reported | [(1.06)](/filings/0001493152-26-022884.md) | [(1.14)](/filings/0001493152-26-037606.md) | [(1.35)](/filings/0001493152-25-022395.md) | not reported | [(0.95)](/filings/0001493152-26-022884.md) | [(0.45)](/filings/0001493152-26-037606.md) |
| Basic EPS | $ per share | [(72.60)](/filings/0001493152-24-043916.md) | not reported | [(7.21)](/filings/0001641172-25-009289.md) | [(5.47)](/filings/0001641172-25-024744.md) | [(2.34)](/filings/0001493152-25-022395.md) | not reported | [(1.06)](/filings/0001493152-26-022884.md) | [(1.14)](/filings/0001493152-26-037606.md) | [(1.35)](/filings/0001493152-25-022395.md) | not reported | [(0.95)](/filings/0001493152-26-022884.md) | [(0.45)](/filings/0001493152-26-037606.md) |

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

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [2.0](/filings/0001493152-23-040540.md) | [0.1](/filings/0001641172-25-000970.md) | [1.1](/filings/0001493152-24-018159.md) | [0.4](/filings/0001493152-24-031469.md) | [10.0](/filings/0001493152-24-043916.md) | [12.2](/filings/0001493152-26-010882.md) | [9.5](/filings/0001641172-25-009289.md) | [8.9](/filings/0001641172-25-024744.md) | [6.1](/filings/0001493152-25-022395.md) | [11.0](/filings/0001493152-26-037606.md) | [25.9](/filings/0001493152-26-022884.md) | [28.4](/filings/0001493152-26-037606.md) |
| Current assets | $m | [2.9](/filings/0001493152-23-040540.md) | [0.6](/filings/0001641172-25-000970.md) | [2.7](/filings/0001493152-24-018159.md) | [2.5](/filings/0001493152-24-031469.md) | [11.3](/filings/0001493152-24-043916.md) | [12.7](/filings/0001493152-26-010882.md) | [10.5](/filings/0001641172-25-009289.md) | [10.2](/filings/0001641172-25-024744.md) | [7.4](/filings/0001493152-25-022395.md) | [12.0](/filings/0001493152-26-037606.md) | [27.9](/filings/0001493152-26-022884.md) | [30.2](/filings/0001493152-26-037606.md) |
| Total assets | $m | [5.9](/filings/0001493152-23-040540.md) | [3.5](/filings/0001641172-25-000970.md) | [5.5](/filings/0001493152-24-018159.md) | [5.1](/filings/0001493152-24-031469.md) | [13.6](/filings/0001493152-24-043916.md) | [14.9](/filings/0001493152-26-010882.md) | [12.5](/filings/0001641172-25-009289.md) | [13.5](/filings/0001641172-25-024744.md) | [10.5](/filings/0001493152-25-022395.md) | [15.1](/filings/0001493152-26-037606.md) | [30.9](/filings/0001493152-26-022884.md) | [33.1](/filings/0001493152-26-037606.md) |
| Current liabilities | $m | [5.7](/filings/0001493152-23-040540.md) | [10.2](/filings/0001641172-25-000970.md) | [2.2](/filings/0001493152-24-018159.md) | [2.0](/filings/0001493152-24-031469.md) | [1.5](/filings/0001493152-24-043916.md) | [5.0](/filings/0001493152-26-010882.md) | [5.6](/filings/0001641172-25-009289.md) | [6.7](/filings/0001641172-25-024744.md) | [5.9](/filings/0001493152-25-022395.md) | [10.3](/filings/0001493152-26-037606.md) | [11.0](/filings/0001493152-26-022884.md) | [8.6](/filings/0001493152-26-037606.md) |
| Total liabilities | $m | [6.0](/filings/0001493152-23-040540.md) | [10.4](/filings/0001641172-25-000970.md) | [2.3](/filings/0001493152-24-018159.md) | [2.0](/filings/0001493152-24-031469.md) | [1.5](/filings/0001493152-24-043916.md) | [7.4](/filings/0001493152-26-010882.md) | [6.5](/filings/0001641172-25-009289.md) | [8.0](/filings/0001641172-25-024744.md) | [7.0](/filings/0001493152-25-022395.md) | [12.6](/filings/0001493152-26-037606.md) | [12.0](/filings/0001493152-26-022884.md) | [9.6](/filings/0001493152-26-037606.md) |
| Shareholders' equity | $m | [(0.1)](/filings/0001493152-24-043916.md) | [(6.9)](/filings/0001493152-26-010882.md) | [3.2](/filings/0001493152-25-022395.md) | [3.1](/filings/0001493152-25-022395.md) | [12.0](/filings/0001493152-25-022395.md) | [7.5](/filings/0001493152-26-037606.md) | [5.9](/filings/0001493152-26-037606.md) | [5.5](/filings/0001493152-26-037606.md) | [3.5](/filings/0001493152-25-022395.md) | [2.5](/filings/0001493152-26-037606.md) | [18.9](/filings/0001493152-26-037606.md) | [23.5](/filings/0001493152-26-037606.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
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [(4,292) d](/filings/0001493152-24-043916.md) | [(2,562) d](/filings/0001641172-25-000970.md) | [(8,746)](/filings/0001641172-25-009289.md) | [(1,742) d](/filings/0001641172-25-024744.md) | [(3,883) d](/filings/0001493152-25-022395.md) | [(4,080) d](/filings/0001493152-26-010882.md) | [(4,608)](/filings/0001493152-26-022884.md) | [(4,795) d](/filings/0001493152-26-037606.md) | [(4,244) d](/filings/0001493152-25-022395.md) | [(3,597) d](/filings/0001493152-26-010882.md) | [(6,913)](/filings/0001493152-26-022884.md) | [(5,900) d](/filings/0001493152-26-037606.md) |
| Capital expenditure | $k | [0.0 d](/filings/0001493152-24-043916.md) | [187 d](/filings/0001641172-25-000970.md) | [81.5](/filings/0001641172-25-009289.md) | [72.6 d](/filings/0001641172-25-024744.md) | [(141) d](/filings/0001493152-25-022395.md) | [198 d](/filings/0001493152-26-010882.md) | not reported | not reported | [0.0 d](/filings/0001493152-25-022395.md) | [156 d](/filings/0001493152-26-010882.md) | [61.2](/filings/0001493152-26-022884.md) | [67.1 d](/filings/0001493152-26-037606.md) |

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

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [11.3](/filings/0001493152-23-040540.md) | [0.6](/filings/0001493152-24-018159.md) | [1.0](/filings/0001493152-24-031469.md) | [0.1](/filings/0001493152-24-043916.md) | [0.4](/filings/0001641172-25-009289.md) | [0.6](/filings/0001641172-25-024744.md) | [1.8](/filings/0001493152-25-022395.md) | [3.6](/filings/0001493152-26-022884.md) | [4.4](/filings/0001493152-26-037606.md) | [5.4](/filings/0001493152-25-022395.md) | [9.8](/filings/0001493152-26-022884.md) | [13.2](/filings/0001493152-26-037606.md) |

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

Shares outstanding: 14,541,826 at 2026-08-12, from the cover of the [10-Q filed 2026-08-13](/filings/0001493152-26-037606.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:49 ET. No prices; not investment advice.