# Estrella Immunopharma, Inc.: financial statements, quarterly

ESLA · Nasdaq · CIK 1844417 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31

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

## Income statement

| Line item | Unit | Q1 FY2024 (2023-09-30) | Q2 FY2024 (2023-12-31) | Q3 FY2024 (2024-03-31) | Q4 FY2024 (2024-06-30) | Q1 FY2025 (2024-09-30) | Q2 FY2025 (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 | [483](/filings/0001213900-24-098450.md) | [75.5](/filings/0001213900-24-014191.md) | [25.0](/filings/0001213900-25-043365.md) | [3,525](/filings/0001213900-25-074567.md) | [2,826](/filings/0001213900-25-109198.md) | [32.6 d](/filings/0001213900-26-029357.md) | [1,410](/filings/0001213900-26-058063.md) | [4,660](/filings/0001213900-26-089215.md) | [4,153](/filings/0001213900-25-109198.md) | [25.4 d](/filings/0001213900-26-029357.md) | [1,400](/filings/0001213900-26-058063.md) | [1,400](/filings/0001213900-26-089215.md) |
| Operating income | $k | [(1,870)](/filings/0001213900-24-098450.md) | [(1,021)](/filings/0001213900-24-014191.md) | [(470)](/filings/0001213900-25-043365.md) | [(3,949)](/filings/0001213900-25-074567.md) | [(3,377)](/filings/0001213900-25-109198.md) | [(1,050) d](/filings/0001213900-26-029357.md) | [(2,104)](/filings/0001213900-26-058063.md) | [(5,544)](/filings/0001213900-26-089215.md) | [(4,801)](/filings/0001213900-25-109198.md) | [(613) d](/filings/0001213900-26-029357.md) | [(2,292)](/filings/0001213900-26-058063.md) | [(2,084)](/filings/0001213900-26-089215.md) |
| Income tax | $k | not reported | not reported | not reported | [1.6](/filings/0001213900-25-074567.md) | [0.0 d](/filings/0001213900-25-109198.md) | [0.1 d](/filings/0001213900-26-029357.md) | [0.0](/filings/0001213900-26-058063.md) | [0.9](/filings/0001213900-26-089215.md) | [0.0 d](/filings/0001213900-25-109198.md) | [(0.0) d](/filings/0001213900-26-029357.md) | not reported | not reported |
| Net income | $k | [(1,870)](/filings/0001213900-24-098450.md) | [(1,021)](/filings/0001213900-24-043126.md) | [(470)](/filings/0001213900-25-109198.md) | [(3,951)](/filings/0001213900-25-109198.md) | [(3,377)](/filings/0001213900-25-109198.md) | [(1,050) d](/filings/0001213900-26-029357.md) | [(2,104)](/filings/0001213900-26-089215.md) | [(5,545)](/filings/0001213900-26-089215.md) | [(4,801)](/filings/0001213900-25-109198.md) | [(613) d](/filings/0001213900-26-029357.md) | [(2,292)](/filings/0001213900-26-089215.md) | [(2,306)](/filings/0001213900-26-089215.md) |
| Diluted EPS | $ per share | [(1.78)](/filings/0001213900-24-098450.md) | [(0.03)](/filings/0001213900-24-014191.md) | [(0.01)](/filings/0001213900-25-043365.md) | [(0.11)](/filings/0001213900-25-074567.md) | [(0.09)](/filings/0001213900-25-109198.md) | not reported | [(0.06)](/filings/0001213900-26-058063.md) | [(0.15)](/filings/0001213900-26-089215.md) | [(0.13)](/filings/0001213900-25-109198.md) | not reported | [(0.05)](/filings/0001213900-26-058063.md) | [(0.05)](/filings/0001213900-26-089215.md) |
| Basic EPS | $ per share | [(1.78)](/filings/0001213900-24-098450.md) | [(0.03)](/filings/0001213900-24-014191.md) | [(0.01)](/filings/0001213900-25-043365.md) | [(0.11)](/filings/0001213900-25-074567.md) | [(0.09)](/filings/0001213900-25-109198.md) | not reported | [(0.06)](/filings/0001213900-26-058063.md) | [(0.15)](/filings/0001213900-26-089215.md) | [(0.13)](/filings/0001213900-25-109198.md) | not reported | [(0.05)](/filings/0001213900-26-058063.md) | [(0.05)](/filings/0001213900-26-089215.md) |

- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q1 FY2024 (2023-09-30) | Q2 FY2024 (2023-12-31) | Q3 FY2024 (2024-03-31) | FY2024 (2024-06-30) | Q1 FY2025 (2024-09-30) | FY2025 (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 | [22.1](/filings/0001213900-23-088827.md) | [9.0](/filings/0001213900-24-014191.md) | [4.7](/filings/0001213900-24-043126.md) | [4.2](/filings/0001013762-25-002190.md) | [1.8](/filings/0001213900-24-098450.md) | [0.9](/filings/0001213900-26-029357.md) | [0.4](/filings/0001213900-25-043365.md) | [1.3](/filings/0001213900-25-074567.md) | [1.6](/filings/0001213900-25-109198.md) | [1.4](/filings/0001213900-26-029357.md) | not reported | [0.1](/filings/0001213900-26-089215.md) |
| Current assets | $m | not reported | [9.4](/filings/0001213900-24-014191.md) | [8.6](/filings/0001213900-24-043126.md) | [4.5](/filings/0001013762-25-002190.md) | [2.2](/filings/0001213900-24-098450.md) | [1.6](/filings/0001213900-26-029357.md) | [0.9](/filings/0001213900-25-043365.md) | [1.5](/filings/0001213900-25-074567.md) | [2.0](/filings/0001213900-25-109198.md) | [1.7](/filings/0001213900-26-089215.md) | [2.2](/filings/0001213900-26-058063.md) | [1.8](/filings/0001213900-26-089215.md) |
| Total assets | $m | [27.3](/filings/0001213900-23-088827.md) | [9.4](/filings/0001213900-24-014191.md) | [8.6](/filings/0001213900-24-043126.md) | [4.5](/filings/0001013762-25-002190.md) | [3.7](/filings/0001213900-24-098450.md) | [3.1](/filings/0001213900-26-029357.md) | [2.4](/filings/0001213900-25-043365.md) | [3.0](/filings/0001213900-25-074567.md) | [3.5](/filings/0001213900-25-109198.md) | [3.2](/filings/0001213900-26-089215.md) | [3.7](/filings/0001213900-26-058063.md) | [1.8](/filings/0001213900-26-089215.md) |
| Current liabilities | $m | [17.3](/filings/0001213900-23-088827.md) | [0.4](/filings/0001213900-24-014191.md) | [0.1](/filings/0001213900-24-043126.md) | [0.2](/filings/0001013762-25-002190.md) | [3.0](/filings/0001213900-24-098450.md) | [3.0](/filings/0001213900-26-029357.md) | [4.3](/filings/0001213900-25-043365.md) | [9.1](/filings/0001213900-25-074567.md) | [13.4](/filings/0001213900-25-109198.md) | [13.5](/filings/0001213900-26-089215.md) | [8.9](/filings/0001213900-26-058063.md) | [9.3](/filings/0001213900-26-089215.md) |
| Total liabilities | $m | [17.3](/filings/0001213900-23-088827.md) | [0.4](/filings/0001213900-24-014191.md) | [0.1](/filings/0001213900-24-043126.md) | [0.2](/filings/0001013762-25-002190.md) | [3.0](/filings/0001213900-24-098450.md) | [3.0](/filings/0001213900-26-029357.md) | [4.3](/filings/0001213900-25-043365.md) | [9.1](/filings/0001213900-25-074567.md) | [13.4](/filings/0001213900-25-109198.md) | [13.5](/filings/0001213900-26-089215.md) | [8.9](/filings/0001213900-26-058063.md) | [9.3](/filings/0001213900-26-089215.md) |
| Shareholders' equity | $m | [10.1](/filings/0001213900-24-098450.md) | [9.0](/filings/0001213900-25-109198.md) | [8.5](/filings/0001213900-25-109198.md) | [4.3](/filings/0001213900-26-029357.md) | [0.7](/filings/0001213900-25-109198.md) | [0.1](/filings/0001213900-26-089215.md) | [(1.8)](/filings/0001213900-26-089215.md) | [(6.1)](/filings/0001213900-26-089215.md) | [(9.8)](/filings/0001213900-25-109198.md) | [(10.4)](/filings/0001213900-26-089215.md) | [(5.3)](/filings/0001213900-26-089215.md) | [(7.4)](/filings/0001213900-26-089215.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 | Q1 FY2024 (2023-09-30) | Q2 FY2024 (2023-12-31) | Q3 FY2024 (2024-03-31) | Q4 FY2024 (2024-06-30) | Q1 FY2025 (2024-09-30) | Q2 FY2025 (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 | $m | [(0.3)](/filings/0001213900-24-098450.md) | [(11.3) d](/filings/0001213900-24-014191.md) | [(4.2)](/filings/0001213900-25-043365.md) | [(0.3) d](/filings/0001013762-25-002190.md) | [(2.2)](/filings/0001213900-24-098450.md) | [(0.9) d](/filings/0001213900-26-029357.md) | [(0.5)](/filings/0001213900-26-058063.md) | [(0.4) d](/filings/0001213900-26-089215.md) | [(0.7) d](/filings/0001213900-25-109198.md) | [(0.2) d](/filings/0001213900-26-029357.md) | [(6.7)](/filings/0001213900-26-058063.md) | [(1.8) d](/filings/0001213900-26-089215.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities

## Shares

| Line item | Unit | Q4 FY2022 (2022-12-31) | period not labelled (2023-03-31) | Q1 FY2024 (2023-09-30) | Q2 FY2024 (2023-12-31) | Q3 FY2024 (2024-03-31) | Q4 FY2024 (2024-06-30) | Q1 FY2025 (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 | [0.2](/filings/0001213900-24-014191.md) | [0.3](/filings/0001213900-24-043126.md) | [1.1](/filings/0001213900-24-098450.md) | [35.2](/filings/0001213900-24-014191.md) | [35.5](/filings/0001213900-25-043365.md) | [36.4](/filings/0001213900-25-074567.md) | [36.2](/filings/0001213900-25-109198.md) | [36.2](/filings/0001213900-26-058063.md) | [36.2](/filings/0001213900-26-089215.md) | [37.1](/filings/0001213900-25-109198.md) | [42.1](/filings/0001213900-26-058063.md) | [43.0](/filings/0001213900-26-089215.md) |

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

Shares outstanding: 43,497,864 at 2026-08-11, from the cover of the [10-Q filed 2026-08-13](/filings/0001213900-26-089215.md) (dei:EntityCommonStockSharesOutstanding).

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