# iSpecimen Inc.: financial statements, quarterly

ISPC · Nasdaq · CIK 1558569 · [Industrials](/sectors/industrials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/ispc.md) · [Financials](/companies/ispc/financials.md) · [Filings](/companies/ispc/filings.md) · [Insiders](/companies/ispc/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/ispc/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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $k | [2,778](/filings/0001558370-24-014743.md) | [2,575 d](/filings/0001558370-24-003129.md) | [2,290](/filings/0001558370-24-006896.md) | [2,864](/filings/0001558370-24-010936.md) | [2,662](/filings/0001558370-24-014743.md) | [1,476 d](/filings/0001213900-26-038607.md) | [1,058](/filings/0001213900-26-058050.md) | [713](/filings/0001213900-26-090226.md) | [107](/filings/0001213900-25-111547.md) | [51.8 d](/filings/0001213900-26-038607.md) | [156](/filings/0001213900-26-058050.md) | [152](/filings/0001213900-26-090226.md) |
| Cost of revenue | $k | [1,393](/filings/0001558370-24-014743.md) | [1,378 d](/filings/0001213900-25-031639.md) | [952](/filings/0001213900-25-045447.md) | [1,424](/filings/0001213900-25-076629.md) | [1,554](/filings/0001213900-25-111547.md) | [1,276 d](/filings/0001213900-26-038607.md) | [609](/filings/0001213900-25-045447.md) | [444](/filings/0001213900-26-090226.md) | [205](/filings/0001213900-25-111547.md) | [551 d](/filings/0001213900-26-038607.md) | [84.4](/filings/0001213900-26-058050.md) | [83.3](/filings/0001213900-26-090226.md) |
| Operating income | $k | [(2,194)](/filings/0001558370-24-014743.md) | [(2,871) d](/filings/0001213900-25-031639.md) | [(3,001)](/filings/0001213900-25-045447.md) | [(2,182)](/filings/0001213900-25-076629.md) | [(1,705)](/filings/0001213900-25-111547.md) | [(5,840) d](/filings/0001213900-26-038607.md) | [(1,638)](/filings/0001213900-26-058050.md) | [(1,821)](/filings/0001213900-26-090226.md) | [(2,830)](/filings/0001213900-25-111547.md) | [(2,688) d](/filings/0001213900-26-038607.md) | [(2,538)](/filings/0001213900-26-058050.md) | [(1,363)](/filings/0001213900-26-090226.md) |
| Interest expense | $k | [4.5](/filings/0001558370-24-014743.md) | [4.5 d](/filings/0001558370-24-003129.md) | [4.5](/filings/0001558370-24-006896.md) | [4.5](/filings/0001558370-24-010936.md) | [7.4](/filings/0001558370-24-014743.md) | [157 d](/filings/0001213900-26-038607.md) | [1.9](/filings/0001213900-26-058050.md) | [0.0 d](/filings/0001213900-26-090226.md) | [0.0](/filings/0001213900-25-111547.md) | [0.0 d](/filings/0001213900-26-038607.md) | not reported | not reported |
| Income tax | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Net income | $k | [(2,111)](/filings/0001558370-24-014743.md) | [(3,073) d](/filings/0001213900-25-031639.md) | [(2,902)](/filings/0001213900-25-111547.md) | [(2,109)](/filings/0001213900-25-111547.md) | [(1,440)](/filings/0001213900-25-111547.md) | [(6,047) d](/filings/0001213900-26-038607.md) | [(1,658)](/filings/0001213900-26-090226.md) | [(1,047)](/filings/0001213900-26-090226.md) | [(2,781)](/filings/0001213900-25-111547.md) | [(5,001) d](/filings/0001213900-26-038607.md) | [(2,275)](/filings/0001213900-26-090226.md) | [(1,363)](/filings/0001213900-26-090226.md) |
| Diluted EPS | $ per share | [(4.66)](/filings/0001558370-24-014743.md) | not reported | [(6.36)](/filings/0001213900-25-045447.md) | [(3.72)](/filings/0001213900-25-076629.md) | [(2.10)](/filings/0001213900-25-111547.md) | not reported | [(28.55)](/filings/0001213900-26-058050.md) | [(16.78)](/filings/0001213900-26-090226.md) | [(0.48)](/filings/0001213900-25-111547.md) | not reported | [(6.66)](/filings/0001213900-26-058050.md) | [(0.98)](/filings/0001213900-26-090226.md) |
| Basic EPS | $ per share | [(4.66)](/filings/0001558370-24-014743.md) | not reported | [(6.36)](/filings/0001213900-25-045447.md) | [(3.72)](/filings/0001213900-25-076629.md) | [(2.10)](/filings/0001213900-25-111547.md) | not reported | [(28.55)](/filings/0001213900-26-058050.md) | [(16.78)](/filings/0001213900-26-090226.md) | [(0.48)](/filings/0001213900-25-111547.md) | not reported | [(6.66)](/filings/0001213900-26-058050.md) | [(0.98)](/filings/0001213900-26-090226.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax, us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold, us-gaap:CostOfRevenue
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense, us-gaap:InterestExpenseNonoperating
- Income tax: not reported
- 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) | period not labelled (2024-10-31) | 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 | [2.3](/filings/0001213900-25-031639.md) | [2.1](/filings/0001558370-24-006896.md) | [2.2](/filings/0001558370-24-010936.md) | [1.8](/filings/0001558370-24-014743.md) | not reported | [1.9](/filings/0001213900-26-038607.md) | not reported | not reported | not reported | [6.9](/filings/0001213900-26-038607.md) | [2.8](/filings/0001213900-26-058050.md) | [4.4](/filings/0001213900-26-090226.md) |
| Current assets | $m | [8.2](/filings/0001213900-25-031639.md) | [5.3](/filings/0001558370-24-006896.md) | [5.2](/filings/0001558370-24-010936.md) | [4.7](/filings/0001558370-24-014743.md) | not reported | [3.6](/filings/0001213900-26-038607.md) | [1.5](/filings/0001213900-25-045447.md) | [1.2](/filings/0001213900-25-076629.md) | [3.6](/filings/0001213900-25-111547.md) | [7.0](/filings/0001213900-26-090226.md) | [3.5](/filings/0001213900-26-058050.md) | [4.5](/filings/0001213900-26-090226.md) |
| Total assets | $m | [15.8](/filings/0001213900-25-031639.md) | [12.5](/filings/0001558370-24-006896.md) | [11.9](/filings/0001558370-24-010936.md) | [11.3](/filings/0001558370-24-014743.md) | not reported | [9.4](/filings/0001213900-26-038607.md) | [6.8](/filings/0001213900-25-045447.md) | [6.0](/filings/0001213900-25-076629.md) | [9.0](/filings/0001213900-25-111547.md) | [9.5](/filings/0001213900-26-090226.md) | [6.6](/filings/0001213900-26-058050.md) | [7.4](/filings/0001213900-26-090226.md) |
| Current liabilities | $m | [6.0](/filings/0001213900-25-031639.md) | [5.7](/filings/0001558370-24-006896.md) | [5.8](/filings/0001558370-24-010936.md) | [6.3](/filings/0001558370-24-014743.md) | not reported | [5.8](/filings/0001213900-26-038607.md) | [4.9](/filings/0001213900-25-045447.md) | [5.2](/filings/0001213900-25-076629.md) | [5.7](/filings/0001213900-25-111547.md) | [6.2](/filings/0001213900-26-090226.md) | [5.6](/filings/0001213900-26-058050.md) | [5.5](/filings/0001213900-26-090226.md) |
| Total liabilities | $m | [6.1](/filings/0001213900-25-031639.md) | [5.7](/filings/0001558370-24-006896.md) | [5.8](/filings/0001558370-24-010936.md) | [6.5](/filings/0001558370-24-014743.md) | not reported | [6.0](/filings/0001213900-26-038607.md) | [5.2](/filings/0001213900-25-045447.md) | [5.4](/filings/0001213900-25-076629.md) | [5.9](/filings/0001213900-25-111547.md) | [6.4](/filings/0001213900-26-090226.md) | [5.8](/filings/0001213900-26-058050.md) | [5.7](/filings/0001213900-26-090226.md) |
| Long-term debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Current portion of debt | $m | not reported | not reported | not reported | not reported | [1.0](/filings/0001213900-25-076629.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [9.7](/filings/0001213900-26-038607.md) | [6.8](/filings/0001213900-25-111547.md) | [6.1](/filings/0001213900-25-111547.md) | [4.7](/filings/0001213900-25-111547.md) | not reported | [3.3](/filings/0001213900-26-090226.md) | [1.7](/filings/0001213900-26-090226.md) | [0.6](/filings/0001213900-26-090226.md) | [3.1](/filings/0001213900-25-111547.md) | [3.1](/filings/0001213900-26-090226.md) | [0.8](/filings/0001213900-26-090226.md) | [1.7](/filings/0001213900-26-090226.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: not reported
- Current portion of debt: us-gaap:LongTermDebtCurrent
- 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 | [(1,634) d](/filings/0001558370-24-014743.md) | [345 d](/filings/0001213900-25-031639.md) | [(2,072)](/filings/0001213900-25-045447.md) | [(1,539) d](/filings/0001213900-25-076629.md) | [(1,079) d](/filings/0001213900-25-111547.md) | [(3,573) d](/filings/0001213900-26-038607.md) | [(1,096)](/filings/0001213900-26-058050.md) | [(192) d](/filings/0001213900-26-090226.md) | [(2,036) d](/filings/0001213900-25-111547.md) | [(917) d](/filings/0001213900-26-038607.md) | [(3,362)](/filings/0001213900-26-058050.md) | [(690) d](/filings/0001213900-26-090226.md) |
| Capital expenditure | $k | [5.7 d](/filings/0001558370-24-014743.md) | [0.0 d](/filings/0001213900-25-031639.md) | [9.1](/filings/0001213900-25-045447.md) | [0.0 d](/filings/0001213900-25-076629.md) | [14.5 d](/filings/0001213900-25-111547.md) | [7.9 d](/filings/0001213900-26-038607.md) | not reported | not reported | [0.0 d](/filings/0001213900-25-111547.md) | [0.0 d](/filings/0001213900-26-038607.md) | not reported | not reported |
| Share repurchases | $k | not reported | not reported | [52.5](/filings/0001213900-25-045447.md) | [0.0 d](/filings/0001213900-25-076629.md) | [0.0 d](/filings/0001558370-24-014743.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## 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) | thousands of shares | [8,879](/filings/0001558370-23-017306.md) | [8,981](/filings/0001558370-24-006896.md) | [9,034](/filings/0001558370-23-012807.md) | [453](/filings/0001558370-24-014743.md) | [457](/filings/0001213900-25-045447.md) | [567](/filings/0001213900-25-076629.md) | [687](/filings/0001213900-25-111547.md) | [58.1](/filings/0001213900-26-058050.md) | [62.4](/filings/0001213900-26-090226.md) | [5,840](/filings/0001213900-25-111547.md) | [341](/filings/0001213900-26-058050.md) | [1,394](/filings/0001213900-26-090226.md) |

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

Shares outstanding: 2,518,590 at 2026-08-14, from the cover of the [10-Q filed 2026-08-14](/filings/0001213900-26-090226.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:42 ET. No prices; not investment advice.