v3.24.0.1
Audited Consolidated Balance Sheet as of December 31, 2022 and Unaudited Interim Condensed Consolidated Balance Sheet as of June 30, 2023 - USD ($)
$ in Thousands
Jun. 30, 2023
Dec. 31, 2022
Current assets:    
Cash and cash equivalents $ 13,492 $ 34,396
Restricted Cash 9,736 0
Short-term investments 1,902 2,872
Advances to suppliers 444 492
Prepaid expenses and other current assets 217 763
Total current assets 25,791 38,523
Noncurrent assets:    
Property and equipment, net 1,800 1,868
Operating lease right-of-use assets 4,946 5,484
Other noncurrent assets 341 347
Total noncurrent assets 7,087 7,699
Total assets 32,878 46,222
Current liabilities:    
Accounts payable 1,501 1,081
Accrued expenses 1,682 2,470
Current portion of operating lease liabilities 784 966
Deferred revenue 1,751 1,351
Other current liabilities 1,104 1,484
Total current liabilities 6,822 7,352
Noncurrent liabilities:    
Operating lease liabilities 3,687 3,995
Deferred revenue 33,529 34,221
Other noncurrent liabilities 3,527 3,661
Total noncurrent liabilities 40,743 41,877
Total liabilities 47,565 49,229
Commitments and contingencies
Mezzanine equity    
Contingently redeemable noncontrolling interests 11,474 11,074
Shareholders' deficit    
Ordinary shares ($0.0001 par value; 500,000,000 shares authorized; 38,999,597 and 39,015,476 shares issued and outstanding as of December 31, 2022 and June 30, 2023, respectively) 4 4
Additional paid-in capital 368,679 368,857
Accumulated deficit (387,996) (375,276)
Accumulated other comprehensive income 1,223 436
Total BeyondSpring Inc.’s shareholders’ deficit (18,090) (5,979)
Noncontrolling interests (8,071) (8,102)
Total shareholders' deficit (26,161) (14,081)
Total liabilities, mezzanine equity and shareholders' deficit $ 32,878 $ 46,222