# Spero Therapeutics, Inc.: financial statements, quarterly

SPRO · Nasdaq · CIK 1701108 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/spro.md) · [Financials](/companies/spro/financials.md) · [Filings](/companies/spro/filings.md) · [Insiders](/companies/spro/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/spro/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 | [0.2](/filings/0000950170-24-127016.md) | [0.2 d](/filings/0000950170-25-046125.md) | [0.1](/filings/0000950170-25-070380.md) | [0.1](/filings/0000950170-25-107388.md) | [0.1](/filings/0001193125-25-280174.md) | [0.1 d](/filings/0001193125-26-126192.md) | [0.0](/filings/0001193125-26-221591.md) | [0.0](/filings/0001193125-26-346795.md) | [0.0](/filings/0001193125-25-280174.md) | [12.6 d](/filings/0001193125-26-126192.md) | [0.0](/filings/0001193125-26-221591.md) | [0.0](/filings/0001193125-26-346795.md) |
| Research and development | $m | [16.4](/filings/0000950170-24-127016.md) | [16.6 d](/filings/0000950170-25-046125.md) | [17.3](/filings/0000950170-25-070380.md) | [23.7](/filings/0000950170-25-107388.md) | [26.9](/filings/0001193125-25-280174.md) | [28.8 d](/filings/0001193125-26-126192.md) | [13.6](/filings/0001193125-26-221591.md) | [10.7](/filings/0001193125-26-346795.md) | [8.6](/filings/0001193125-25-280174.md) | [5.6 d](/filings/0001193125-26-126192.md) | [2.9](/filings/0001193125-26-221591.md) | [3.4](/filings/0001193125-26-346795.md) |
| Operating income | $m | [(1.9)](/filings/0000950170-24-127016.md) | [50.5 d](/filings/0000950170-25-046125.md) | [(14.0)](/filings/0000950170-25-070380.md) | [(19.1)](/filings/0000950170-25-107388.md) | [(18.6)](/filings/0001193125-25-280174.md) | [(21.7) d](/filings/0001193125-26-126192.md) | [(14.7)](/filings/0001193125-26-221591.md) | [(2.4)](/filings/0001193125-26-346795.md) | [(7.9)](/filings/0001193125-25-280174.md) | [31.4 d](/filings/0001193125-26-126192.md) | [(7.5)](/filings/0001193125-26-221591.md) | [(9.9)](/filings/0001193125-26-346795.md) |
| Income tax | $m | [2.2](/filings/0000950170-24-127016.md) | [0.4 d](/filings/0000950170-25-046125.md) | not reported | not reported | [0.3](/filings/0001193125-25-280174.md) | [(0.3) d](/filings/0001193125-26-126192.md) | not reported | not reported | [0.0](/filings/0001193125-25-280174.md) | [0.3 d](/filings/0001193125-26-126192.md) | not reported | not reported |
| Net income | $m | [(3.2)](/filings/0000950170-23-062897.md) | [51.2 d](/filings/0000950170-25-046125.md) | [(12.7)](/filings/0000950170-25-070380.md) | [(17.9)](/filings/0000950170-25-107388.md) | [(17.1)](/filings/0001193125-25-280174.md) | [(20.9) d](/filings/0001193125-26-126192.md) | [(13.9)](/filings/0001193125-26-221591.md) | [(1.7)](/filings/0001193125-26-346795.md) | [(7.4)](/filings/0001193125-25-280174.md) | [31.5 d](/filings/0001193125-26-126192.md) | [(7.2)](/filings/0001193125-26-221591.md) | [(9.6)](/filings/0001193125-26-346795.md) |
| Diluted EPS | $ per share | [(0.06)](/filings/0000950170-24-127016.md) | not reported | [(0.24)](/filings/0000950170-25-070380.md) | [(0.33)](/filings/0000950170-25-107388.md) | [(0.32)](/filings/0001193125-25-280174.md) | not reported | [(0.25)](/filings/0001193125-26-221591.md) | [(0.03)](/filings/0001193125-26-346795.md) | [(0.13)](/filings/0001193125-25-280174.md) | not reported | [(0.13)](/filings/0001193125-26-221591.md) | [(0.16)](/filings/0001193125-26-346795.md) |
| Basic EPS | $ per share | [(0.06)](/filings/0000950170-24-127016.md) | not reported | [(0.24)](/filings/0000950170-25-070380.md) | [(0.33)](/filings/0000950170-25-107388.md) | [(0.32)](/filings/0001193125-25-280174.md) | not reported | [(0.25)](/filings/0001193125-26-221591.md) | [(0.03)](/filings/0001193125-26-346795.md) | [(0.13)](/filings/0001193125-25-280174.md) | not reported | [(0.13)](/filings/0001193125-26-221591.md) | [(0.16)](/filings/0001193125-26-346795.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- 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 | 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 | [93.8](/filings/0000950170-23-062897.md) | [76.3](/filings/0000950170-25-046125.md) | [82.3](/filings/0000950170-24-060400.md) | [63.5](/filings/0000950170-24-090782.md) | [76.3](/filings/0000950170-24-127016.md) | [52.9](/filings/0001193125-26-126192.md) | [48.9](/filings/0000950170-25-070380.md) | [31.2](/filings/0000950170-25-107388.md) | [48.6](/filings/0001193125-25-280174.md) | [40.3](/filings/0001193125-26-346795.md) | [56.1](/filings/0001193125-26-221591.md) | [50.8](/filings/0001193125-26-346795.md) |
| Current assets | $m | [102](/filings/0000950170-23-062897.md) | [131](/filings/0000950170-25-046125.md) | [140](/filings/0000950170-24-060400.md) | [122](/filings/0000950170-24-090782.md) | [132](/filings/0000950170-24-127016.md) | [107](/filings/0001193125-26-126192.md) | [74.7](/filings/0000950170-25-070380.md) | [59.4](/filings/0000950170-25-107388.md) | [52.3](/filings/0001193125-25-280174.md) | [67.3](/filings/0001193125-26-346795.md) | [57.6](/filings/0001193125-26-221591.md) | [51.6](/filings/0001193125-26-346795.md) |
| Total assets | $m | [107](/filings/0000950170-23-062897.md) | [182](/filings/0000950170-25-046125.md) | [168](/filings/0000950170-24-060400.md) | [150](/filings/0000950170-24-090782.md) | [135](/filings/0000950170-24-127016.md) | [111](/filings/0001193125-26-126192.md) | [77.7](/filings/0000950170-25-070380.md) | [62.1](/filings/0000950170-25-107388.md) | [54.2](/filings/0001193125-25-280174.md) | [68.9](/filings/0001193125-26-346795.md) | [59.0](/filings/0001193125-26-221591.md) | [52.8](/filings/0001193125-26-346795.md) |
| Current liabilities | $m | [25.5](/filings/0000950170-23-062897.md) | [37.2](/filings/0000950170-25-046125.md) | [41.8](/filings/0000950170-24-060400.md) | [45.6](/filings/0000950170-24-090782.md) | [49.1](/filings/0000950170-24-127016.md) | [49.1](/filings/0001193125-26-126192.md) | [29.2](/filings/0000950170-25-070380.md) | [14.9](/filings/0000950170-25-107388.md) | [13.6](/filings/0001193125-25-280174.md) | [8.9](/filings/0001193125-26-346795.md) | [5.5](/filings/0001193125-26-221591.md) | [8.4](/filings/0001193125-26-346795.md) |
| Total liabilities | $m | [53.4](/filings/0000950170-23-062897.md) | [75.5](/filings/0000950170-25-046125.md) | [71.5](/filings/0000950170-24-060400.md) | [69.4](/filings/0000950170-24-090782.md) | [69.7](/filings/0000950170-24-127016.md) | [64.4](/filings/0001193125-26-126192.md) | [43.9](/filings/0000950170-25-070380.md) | [29.3](/filings/0000950170-25-107388.md) | [27.7](/filings/0001193125-25-280174.md) | [9.9](/filings/0001193125-26-346795.md) | [6.1](/filings/0001193125-26-221591.md) | [8.6](/filings/0001193125-26-346795.md) |
| Shareholders' equity | $m | [53.7](/filings/0000950170-24-127016.md) | [107](/filings/0001193125-26-126192.md) | [96.2](/filings/0000950170-25-107388.md) | [80.5](/filings/0001193125-25-280174.md) | [65.5](/filings/0001193125-25-280174.md) | [46.1](/filings/0001193125-26-346795.md) | [33.8](/filings/0001193125-26-346795.md) | [32.8](/filings/0001193125-26-346795.md) | [26.5](/filings/0001193125-25-280174.md) | [59.0](/filings/0001193125-26-346795.md) | [52.9](/filings/0001193125-26-346795.md) | [44.2](/filings/0001193125-26-346795.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 | $m | [15.9 d](/filings/0000950170-24-127016.md) | [(17.5) d](/filings/0000950170-25-046125.md) | [5.9](/filings/0000950170-25-070380.md) | [(18.7) d](/filings/0000950170-25-107388.md) | [12.8 d](/filings/0001193125-25-280174.md) | [(23.4) d](/filings/0001193125-26-126192.md) | [(4.0)](/filings/0001193125-26-221591.md) | [(17.7) d](/filings/0001193125-26-346795.md) | [17.4 d](/filings/0001193125-25-280174.md) | [(8.4) d](/filings/0001193125-26-126192.md) | [15.9](/filings/0001193125-26-221591.md) | [(5.4) d](/filings/0001193125-26-346795.md) |
| Capital expenditure | $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 |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: not reported

## 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 | [35.9](/filings/0000950170-23-062897.md) | [52.5](/filings/0000950170-24-060400.md) | [52.6](/filings/0000950170-24-090782.md) | [52.7](/filings/0000950170-24-127016.md) | [53.5](/filings/0000950170-25-070380.md) | [54.0](/filings/0000950170-25-107388.md) | [54.1](/filings/0001193125-25-280174.md) | [55.4](/filings/0001193125-26-221591.md) | [56.0](/filings/0001193125-26-346795.md) | [56.3](/filings/0001193125-25-280174.md) | [57.3](/filings/0001193125-26-221591.md) | [58.0](/filings/0001193125-26-346795.md) |

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

Shares outstanding: 58,234,827 at 2026-08-07, from the cover of the [10-Q filed 2026-08-12](/filings/0001193125-26-346795.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:46 ET. No prices; not investment advice.