# Ocugen, Inc.: financial statements, quarterly OCGN · Nasdaq · CIK 1372299 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31 Pages: [Overview](/companies/ocgn.md) · [Financials](/companies/ocgn/financials.md) · [Filings](/companies/ocgn/filings.md) · [Insiders](/companies/ocgn/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/ocgn/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 | $m | [3.7](/filings/0001628280-24-047846.md) | [1.4 d](/filings/0001628280-25-010271.md) | [1.0](/filings/0001628280-25-024093.md) | [1.1](/filings/0001628280-25-037310.md) | [1.1](/filings/0001372299-25-000013.md) | [0.8 d](/filings/0001628280-26-014435.md) | [1.5](/filings/0001628280-26-032454.md) | [1.4](/filings/0001628280-26-054057.md) | [1.8](/filings/0001372299-25-000013.md) | [(0.2) d](/filings/0001628280-26-014435.md) | [1.5](/filings/0001628280-26-032454.md) | [1.5](/filings/0001628280-26-054057.md) | | Cost of revenue | $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 | | Research and development | $m | not reported | not reported | [6.8](/filings/0001628280-25-024093.md) | [8.9](/filings/0001628280-25-037310.md) | [8.1](/filings/0001372299-25-000013.md) | [8.3 d](/filings/0001628280-26-014435.md) | [9.5](/filings/0001628280-26-032454.md) | [8.4](/filings/0001628280-26-054057.md) | [11.1](/filings/0001372299-25-000013.md) | [10.7 d](/filings/0001628280-26-014435.md) | [11.3](/filings/0001628280-26-032454.md) | [10.7](/filings/0001628280-26-054057.md) | | Operating income | $m | [(12.4)](/filings/0001628280-24-047846.md) | [(11.5) d](/filings/0001628280-25-010271.md) | [(12.2)](/filings/0001628280-25-024093.md) | [(15.4)](/filings/0001628280-25-037310.md) | [(13.3)](/filings/0001372299-25-000013.md) | [(13.8) d](/filings/0001628280-26-014435.md) | [(14.5)](/filings/0001628280-26-032454.md) | [(13.8)](/filings/0001628280-26-054057.md) | [(17.6)](/filings/0001372299-25-000013.md) | [(17.0) d](/filings/0001628280-26-014435.md) | [(17.8)](/filings/0001628280-26-032454.md) | [(16.4)](/filings/0001628280-26-054057.md) | | Interest expense | $m | not reported | not reported | not reported | not reported | [0.0](/filings/0001372299-25-000013.md) | [0.6 d](/filings/0001628280-26-014435.md) | [1.3](/filings/0001628280-26-032454.md) | [1.3](/filings/0001628280-26-054057.md) | [1.3](/filings/0001372299-25-000013.md) | [1.3 d](/filings/0001628280-26-014435.md) | [1.3](/filings/0001628280-26-032454.md) | [4.5](/filings/0001628280-26-054057.md) | | Income tax | $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 | | Net income | $m | [(11.7)](/filings/0001628280-24-047846.md) | [(11.0) d](/filings/0001628280-25-010271.md) | [(11.9)](/filings/0001372299-25-000013.md) | [(15.3)](/filings/0001372299-25-000013.md) | [(13.0)](/filings/0001372299-25-000013.md) | [(13.9) d](/filings/0001628280-26-014435.md) | [(15.4)](/filings/0001628280-26-054057.md) | [(14.7)](/filings/0001628280-26-054057.md) | [(20.1)](/filings/0001372299-25-000013.md) | [(17.7) d](/filings/0001628280-26-014435.md) | [(19.2)](/filings/0001628280-26-054057.md) | [(24.9)](/filings/0001628280-26-054057.md) | | Diluted EPS | $ per share | [(0.05)](/filings/0001628280-24-016378.md) | not reported | [(0.05)](/filings/0001628280-24-023038.md) | [(0.04)](/filings/0001628280-24-035822.md) | not reported | not reported | [(0.05)](/filings/0001628280-26-032454.md) | [(0.05)](/filings/0001628280-26-054057.md) | not reported | not reported | [(0.06)](/filings/0001628280-26-032454.md) | [(0.07)](/filings/0001628280-26-054057.md) | | Basic EPS | $ per share | [(0.05)](/filings/0001628280-24-016378.md) | not reported | [(0.05)](/filings/0001628280-24-023038.md) | [(0.04)](/filings/0001628280-24-035822.md) | not reported | not reported | [(0.05)](/filings/0001628280-26-032454.md) | [(0.05)](/filings/0001628280-26-054057.md) | not reported | not reported | [(0.06)](/filings/0001628280-26-032454.md) | [(0.07)](/filings/0001628280-26-054057.md) | - Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax - Cost of revenue: not reported - Research and development: us-gaap:ResearchAndDevelopmentExpense - Operating income: us-gaap:OperatingIncomeLoss - Interest expense: 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 | 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 | [53.5](/filings/0001628280-24-016378.md) | [39.5](/filings/0001628280-24-035822.md) | [26.4](/filings/0001628280-24-023038.md) | [15.7](/filings/0001628280-24-035822.md) | [38.7](/filings/0001372299-25-000013.md) | [58.5](/filings/0001628280-26-014435.md) | [37.8](/filings/0001628280-25-024093.md) | [27.0](/filings/0001628280-26-054057.md) | [32.6](/filings/0001372299-25-000013.md) | [18.6](/filings/0001628280-26-054057.md) | [31.9](/filings/0001628280-26-032454.md) | [100](/filings/0001628280-26-054057.md) | | Current assets | $m | [56.6](/filings/0001628280-24-016378.md) | [43.0](/filings/0001628280-25-010271.md) | [30.0](/filings/0001628280-24-023038.md) | [18.6](/filings/0001628280-24-035822.md) | [40.7](/filings/0001628280-24-047846.md) | [61.7](/filings/0001628280-26-014435.md) | [44.0](/filings/0001628280-25-024093.md) | [32.9](/filings/0001628280-25-037310.md) | [37.6](/filings/0001372299-25-000013.md) | [24.3](/filings/0001628280-26-054057.md) | [38.6](/filings/0001628280-26-032454.md) | [107](/filings/0001628280-26-054057.md) | | Total assets | $m | [74.7](/filings/0001628280-24-016378.md) | [64.5](/filings/0001628280-25-010271.md) | [51.8](/filings/0001628280-24-023038.md) | [40.5](/filings/0001628280-24-035822.md) | [61.9](/filings/0001628280-24-047846.md) | [82.4](/filings/0001628280-26-014435.md) | [64.5](/filings/0001628280-25-024093.md) | [53.6](/filings/0001628280-25-037310.md) | [57.6](/filings/0001372299-25-000013.md) | [43.5](/filings/0001628280-26-054057.md) | [56.9](/filings/0001628280-26-032454.md) | [124](/filings/0001628280-26-054057.md) | | Current liabilities | $m | [19.7](/filings/0001628280-24-016378.md) | [17.1](/filings/0001628280-25-010271.md) | [16.1](/filings/0001628280-24-023038.md) | [18.0](/filings/0001628280-24-035822.md) | [15.8](/filings/0001628280-24-047846.md) | [21.6](/filings/0001628280-26-014435.md) | [16.9](/filings/0001628280-25-024093.md) | [18.0](/filings/0001628280-25-037310.md) | [20.4](/filings/0001372299-25-000013.md) | [23.0](/filings/0001628280-26-054057.md) | [20.7](/filings/0001628280-26-032454.md) | [133](/filings/0001628280-26-054057.md) | | Total liabilities | $m | [24.9](/filings/0001628280-24-016378.md) | [24.0](/filings/0001628280-25-010271.md) | [21.5](/filings/0001628280-24-023038.md) | [23.6](/filings/0001628280-24-035822.md) | [21.3](/filings/0001628280-24-047846.md) | [52.8](/filings/0001628280-26-014435.md) | [48.5](/filings/0001628280-25-024093.md) | [50.5](/filings/0001628280-25-037310.md) | [54.1](/filings/0001372299-25-000013.md) | [55.7](/filings/0001628280-26-054057.md) | [51.1](/filings/0001628280-26-032454.md) | [141](/filings/0001628280-26-054057.md) | | Long-term debt | $m | [1.5](/filings/0001628280-24-016378.md) | [2.8](/filings/0001628280-25-010271.md) | [1.5](/filings/0001628280-24-023038.md) | [1.6](/filings/0001628280-24-035822.md) | [1.6](/filings/0001628280-24-047846.md) | [27.3](/filings/0001628280-26-014435.md) | [27.7](/filings/0001628280-25-024093.md) | [28.0](/filings/0001628280-25-037310.md) | [28.4](/filings/0001372299-25-000013.md) | [27.5](/filings/0001628280-26-054057.md) | [24.2](/filings/0001628280-26-032454.md) | [1.7](/filings/0001628280-26-054057.md) | | Current portion of debt | $m | [1.3](/filings/0001628280-24-016378.md) | [0.0](/filings/0001628280-25-010271.md) | [1.3](/filings/0001628280-24-023038.md) | [1.3](/filings/0001628280-24-035822.md) | [1.3](/filings/0001628280-24-047846.md) | [1.3](/filings/0001628280-26-014435.md) | [0.0](/filings/0001628280-25-024093.md) | [0.0](/filings/0001628280-25-037310.md) | [0.0](/filings/0001372299-25-000013.md) | [1.3](/filings/0001628280-26-054057.md) | [5.0](/filings/0001628280-26-032454.md) | [0.0](/filings/0001628280-26-054057.md) | | Short-term borrowings | $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 | | Shareholders' equity | $m | [49.8](/filings/0001628280-24-047846.md) | [40.6](/filings/0001628280-26-014435.md) | [30.3](/filings/0001372299-25-000013.md) | [16.9](/filings/0001372299-25-000013.md) | [40.6](/filings/0001372299-25-000013.md) | [29.6](/filings/0001628280-26-054057.md) | [15.9](/filings/0001628280-26-054057.md) | [3.1](/filings/0001628280-26-054057.md) | [3.5](/filings/0001372299-25-000013.md) | [(12.2)](/filings/0001628280-26-054057.md) | [5.8](/filings/0001628280-26-054057.md) | [(16.6)](/filings/0001628280-26-054057.md) | - Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue, us-gaap:Cash - 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:LongTermDebtNoncurrent - Current portion of debt: us-gaap:LongTermDebtCurrent - Short-term borrowings: not reported - 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 | $m | [(13.7) d](/filings/0001628280-24-047846.md) | [(11.3) d](/filings/0001628280-25-010271.md) | [(10.6)](/filings/0001628280-25-024093.md) | [(9.9) d](/filings/0001628280-25-037310.md) | [(11.3) d](/filings/0001372299-25-000013.md) | [(10.4) d](/filings/0001628280-26-014435.md) | [(19.4)](/filings/0001628280-26-032454.md) | [(10.7) d](/filings/0001628280-26-054057.md) | [(12.9) d](/filings/0001372299-25-000013.md) | [(14.0) d](/filings/0001628280-26-014435.md) | [(21.8)](/filings/0001628280-26-032454.md) | [(12.2) d](/filings/0001628280-26-054057.md) | | Capital expenditure | $m | [3.4 d](/filings/0001628280-24-047846.md) | [2.7 d](/filings/0001628280-25-010271.md) | [2.4](/filings/0001628280-25-024093.md) | [0.5 d](/filings/0001628280-25-037310.md) | [0.5 d](/filings/0001372299-25-000013.md) | [0.0 d](/filings/0001628280-26-014435.md) | [0.0](/filings/0001628280-26-032454.md) | [0.0 d](/filings/0001628280-26-054057.md) | [0.1 d](/filings/0001372299-25-000013.md) | [0.0 d](/filings/0001628280-26-014435.md) | [0.0](/filings/0001628280-26-032454.md) | [0.0 d](/filings/0001628280-26-054057.md) | - Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities - Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment ## Shares | Line item | Unit | Q1 FY2022 (2022-03-31) | Q2 FY2022 (2022-06-30) | 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) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Diluted shares (weighted) | millions of shares | [206](/filings/0001628280-24-016378.md) | [216](/filings/0001628280-24-016378.md) | [217](/filings/0001628280-24-016378.md) | [226](/filings/0001628280-24-023038.md) | [238](/filings/0001628280-24-035822.md) | [256](/filings/0001628280-24-016378.md) | [257](/filings/0001628280-24-023038.md) | [257](/filings/0001628280-24-035822.md) | [292](/filings/0001628280-26-032454.md) | [292](/filings/0001628280-26-054057.md) | [328](/filings/0001628280-26-032454.md) | [339](/filings/0001628280-26-054057.md) | - Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding Shares outstanding: 339,110,401 at 2026-07-31, from the cover of the [10-Q filed 2026-08-06](/filings/0001628280-26-054057.md) (dei:EntityCommonStockSharesOutstanding). Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:38 ET. No prices; not investment advice.