Income Statement Beam Therapeutics Inc.

Equities

BEAM

US07373V1052

Biotechnology & Medical Research

Market Closed - Nasdaq Other stock markets 21:00:00 12/01/2026 GMT			5-day change	1st Jan Change
33.69 ^USD	+22.29%		+25.52%	+21.54%

01-11	Beam Therapeutics sets strategic priorities for its genetic disease & hematology franchises	RE
01-07	UBS Initiates Beam Therapeutics at Neutral With $28 Price Target	MT

13c43662.51yLBsDeJQ-hTTVRCUmalRyrBqU3BPl7-MtAUOQubao.syv7cbHvFz7DH3QBPjCi73rhZe1oPc4_oOYJNqIbAPqWCrxJ9pVRZ5B5Rg

Published financial data: BEAM THERAPEUTICS INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Revenues	24K	51.84M	60.92M	378M	63.52M
Total Revenues	24K	51.84M	60.92M	378M	63.52M
Cost of Goods Sold, Total	103M	232M	312M	437M	368M
Gross Profit	-103M	-180M	-251M	-59.67M	-304M
Selling General & Admin Expenses, Total	29.6M	57.22M	87.8M	117M	112M
R&D Expenses	-	-	-	-	-
Other Operating Expenses, Total	29.6M	57.22M	87.8M	117M	112M
Operating Income	-133M	-238M	-338M	-176M	-416M
Interest Expense, Total	-	-9K	-	-	-
Interest And Investment Income	1.07M	-	15.3M	46.68M	49.09M
Net Interest Expenses	1.07M	-9K	15.3M	46.68M	49.09M
Other Non Operating Income (Expenses)	-63.4M	-1M	23.9M	7.5M	2.27M
EBT, Excl. Unusual Items	-195M	-239M	-299M	-122M	-364M
Merger & Related Restructuring Charges	-	-	-	-	-
Gain (Loss) On Sale Of Investments	500K	17.69M	20.2M	-18.59M	-14.09M
In Process R&D Expenses	-	-155M	-	-	-
Other Unusual Items	-	5.15M	18.9M	9.74M	1.59M
EBT, Incl. Unusual Items	-195M	-371M	-260M	-131M	-377M
Income Tax Expense	-	-	-	1.37M	39K
Earnings From Continuing Operations	-195M	-371M	-260M	-133M	-377M
Net Income to Company	-195M	-371M	-260M	-133M	-377M
Minority Interest	-	-	-	-	-
Net Income - (IS)	-195M	-371M	-260M	-133M	-377M
Preferred Dividend and Other Adjustments	1.28M	-	-	-	-
Net Income to Common Incl Extra Items	-196M	-371M	-260M	-133M	-377M
Net Income to Common Excl. Extra Items	-196M	-371M	-260M	-133M	-377M
Per Share Items
Net EPS - Basic	-4.19	-5.77	-3.72	-1.72	-4.58
Basic EPS - Continuing Operations	-4.19	-5.77	-3.72	-1.72	-4.58
Basic Weighted Average Shares Outstanding	46.73M	64.23M	70.02M	77.15M	82.31M
Net EPS - Diluted	-4.19	-5.77	-3.72	-1.72	-4.58
Diluted EPS - Continuing Operations	-4.19	-5.77	-3.72	-1.72	-4.58
Diluted Weighted Average Shares Outstanding	46.73M	64.23M	70.02M	77.15M	82.31M
Normalized Basic EPS	-2.61	-2.32	-2.67	-0.99	-2.77
Normalized Diluted EPS	-2.61	-2.32	-2.67	-0.99	-2.77
Supplemental Items
EBITDA	-128M	-230M	-324M	-156M	-394M
EBITA	-133M	-238M	-338M	-176M	-416M
EBIT	-133M	-238M	-338M	-176M	-416M
EBITDAR	-119M	-209M	-301M	-120M	-357M
Effective Tax Rate - (Ratio)	-	-	-	-1.04	-0.01
Normalized Net Income	-122M	-149M	-187M	-76.44M	-228M
Interest on Long-Term Debt	-	-	-	-	-
Supplemental Operating Expense Items
General and Administrative Expenses	29.6M	57.22M	87.8M	117M	112M
Research And Development Expense From Footnotes	103M	387M	312M	437M	368M
Net Rental Expense, Total	9.34M	21.41M	22.89M	36.84M	36.94M
Imputed Operating Lease Interest Expense	-	11.99K	-	-	-
Imputed Operating Lease Depreciation	-	21.4M	-	-	-
Stock-Based Comp., COGS (Total)	11.2M	26.64M	52M	57.81M	73.52M
Stock-Based Comp., R&D Exp. (Total)	-	-	-	-	-
Stock-Based Comp., G&A Exp. (Total)	4.18M	16.93M	32.32M	40.84M	47.14M
Total Stock-Based Compensation	15.38M	43.57M	84.32M	98.65M	121M

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	162M	560M	233M	436M	282M
Short Term Investments	138M	406M	845M	754M	569M
Total Cash And Short Term Investments	300M	966M	1.08B	1.19B	851M
Accounts Receivable, Total	-	300M	-	-	-
Total Receivables	-	300M	-	-	-
Prepaid Expenses	8.65M	7.36M	14.76M	21.17M	27.41M
Total Current Assets	308M	1.27B	1.09B	1.21B	878M
Gross Property Plant And Equipment	134M	203M	264M	288M	288M
Accumulated Depreciation	-8.9M	-16.08M	-30.17M	-50.18M	-72.11M
Net Property Plant And Equipment	125M	187M	234M	238M	216M
Deferred Charges Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	17.98M	14.47M	14.68M	10.86M	9.4M
Total Assets	452M	1.47B	1.34B	1.46B	1.1B
Liabilities
Accounts Payable, Total	6.31M	7.47M	9.03M	1.62M	3.87M
Accrued Expenses, Total	11.96M	56.87M	30.72M	35.05M	36.13M
Current Portion of Leases	6.34M	9.83M	12.23M	13.26M	13.47M
Unearned Revenue Current, Total	-	86.27M	136M	68.71M	109M
Other Current Liabilities	77.72M	53M	35.64M	86.93M	19.74M
Total Current Liabilities	102M	213M	224M	206M	182M
Long-Term Leases	101M	138M	170M	160M	148M
Unearned Revenue Non Current	-	262M	202M	110M	33.22M
Other Non Current Liabilities	2.47M	34.16M	12.69M	3.02M	7.04M
Total Liabilities	206M	648M	608M	478M	370M
Preferred Stock Convertible	-	-	-	-	-
Total Preferred Equity	-	-	-	-	-
Common Stock, Total	573K	684K	712K	816K	836K
Additional Paid In Capital	643M	1.59B	1.79B	2.17B	2.3B
Retained Earnings	-398M	-768M	-1.06B	-1.19B	-1.57B
Comprehensive Income and Other	-9K	-50K	-2.43M	604K	679K
Total Common Equity	246M	827M	733M	981M	734M
Total Equity	246M	827M	733M	981M	734M
Total Liabilities And Equity	452M	1.47B	1.34B	1.46B	1.1B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	61.14M	67.6M	70.7M	78.73M	81.11M
ECS Total Common Shares Outstanding	55.98M	67.26M	69.58M	78.71M	81.06M
Book Value / Share	4.39	12.29	10.54	12.47	9.05
Tangible Book Value	246M	827M	733M	981M	734M
Tangible Book Value Per Share	4.39	12.29	10.54	12.47	9.05
Total Debt	108M	148M	182M	173M	161M
Net Debt	-192M	-818M	-896M	-1.02B	-689M
Debt Equivalent Oper. Leases	74.75M	171M	183M	295M	296M
Account Code - Inventory Valuation	3	3	3	3	3
Machinery, Total	18.83M	35.23M	54.79M	69.67M	79.79M
Full Time Employees	181	341	507	436	483

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	-195M	-371M	-260M	-133M	-377M
Depreciation & Amortization - CF	4.74M	7.45M	14.15M	20.01M	21.92M
Depreciation & Amortization, Total	4.74M	7.45M	14.15M	20.01M	21.92M
(Gain) Loss on Sale of Investments - (CF)	118K	-17.76M	-29.61M	-11.15M	-8.67M
Asset Writedown & Restructuring Costs	5.65M	155M	-	-	-
(Income) Loss On Equity Investments - (CF)	-	-	25.5M	-	-
Stock-Based Compensation (CF)	15.38M	43.57M	84.32M	98.65M	121M
Other Operating Activities, Total	67.62M	4.91M	-63.28M	-7.72M	5.8M
Change In Accounts Receivable	-	-300M	300M	-146K	-
Change In Accounts Payable	60K	818K	2.37M	-7.58M	1.81M
Change in Unearned Revenues	-	348M	-35.92M	-160M	-36.52M
Change in Other Net Operating Assets	5.29M	62.28M	-14.82M	50.83M	-75.51M
Cash from Operations	-95.74M	-66.27M	22.53M	-149M	-347M
Capital Expenditure	-16.36M	-46.81M	-48.95M	-33.73M	-8.95M
Cash Acquisitions	-	620K	-	-	-
Investment in Marketable and Equity Securities, Total	-83.77M	-248M	-412M	106M	194M
Cash from Investing	-100M	-294M	-461M	71.84M	185M
Long-Term Debt Issued, Total	3.27M	-	-	-	-
Total Debt Issued	3.27M	-	-	-	-
Long-Term Debt Repaid, Total	-1.57M	-2.12M	-2.29M	-2.25M	-485K
Total Debt Repaid	-1.57M	-2.12M	-2.29M	-2.25M	-485K
Issuance of Common Stock	323M	767M	114M	279M	8.22M
Issuance of Preferred Stock	-	-	-	-	-
Other Financing Activities, Total	-2.06M	-8.82M	-188K	-631K	-
Cash from Financing	322M	756M	112M	276M	7.74M
Net Change in Cash	126M	396M	-327M	199M	-155M
Supplemental Items
Cash Interest Paid	561K	567K	376K	160K	32K
Levered Free Cash Flow	-12.67M	-335M	138M	-50.84M	-157M
Unlevered Free Cash Flow	-12.67M	-335M	138M	-50.84M	-157M
Change In Net Working Capital	-66.55M	191M	-300M	25.46M	30.43M
Net Debt Issued / Repaid	1.7M	-2.12M	-2.29M	-2.25M	-485K

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	-27.3	-15.41	-15.02	-7.87	-20.26
Return on Total Capital	-34.19	-22.36	-22.39	-10.66	-25.35
Return On Equity %	-112.32	-69.13	-33.35	-15.46	-43.94
Return on Common Equity	-881.16	-69.13	-33.35	-15.46	-43.94
Margin Analysis
Gross Profit Margin %	-430K	-347.75	-411.48	-15.8	-478.67
SG&A Margin	123K	110.37	144.13	30.93	175.58
EBITDA Margin %	-533K	-443.76	-532.39	-41.43	-619.73
EBITA Margin %	-553K	-458.13	-555.61	-46.73	-654.25
EBIT Margin %	-553K	-458.13	-555.61	-46.73	-654.25
Income From Continuing Operations Margin %	-811K	-714.91	-427.08	-35.09	-593.13
Net Income Margin %	-811K	-714.91	-427.08	-35.09	-593.13
Net Avail. For Common Margin %	-816K	-714.91	-427.08	-35.09	-593.13
Normalized Net Income Margin	-508K	-287.55	-307.04	-20.24	-358.36
Levered Free Cash Flow Margin	-52.78K	-646.83	227.05	-13.46	-246.42
Unlevered Free Cash Flow Margin	-52.78K	-646.82	227.05	-13.46	-246.42
Asset Turnover
Asset Turnover	0	0.05	0.04	0.27	0.05
Fixed Assets Turnover	0	0.33	0.29	1.6	0.28
Short Term Liquidity
Current Ratio	3.01	5.96	4.89	5.89	4.82
Quick Ratio	2.93	5.93	4.82	5.79	4.67
Operating Cash Flow to Current Liabilities	-0.94	-0.31	0.1	-0.73	-1.91
Average Days Payable Outstanding	25.11	10.84	9.67	4.44	2.73
Long Term Solvency
Total Debt/Equity	43.84	17.86	24.82	17.65	22.01
Total Debt / Total Capital	30.48	15.15	19.88	15	18.04
LT Debt/Equity	41.26	16.67	23.15	16.3	20.17
Long-Term Debt / Total Capital	28.68	14.14	18.55	13.85	16.53
Total Liabilities / Total Assets	45.63	43.93	45.33	32.77	33.55
EBIT / Interest Expense	-	-26.39K	-	-	-
EBITDA / Interest Expense	-	-23.18K	-	-	-
(EBITDA - Capex) / Interest Expense	-	-28.38K	-	-	-
Total Debt / EBITDA	-0.91	-0.71	-0.6	-1.45	-0.45
Net Debt / EBITDA	1.62	3.92	2.97	8.5	1.93
Total Debt / (EBITDA - Capex)	-0.8	-0.58	-0.52	-1.13	-0.44
Net Debt / (EBITDA - Capex)	1.42	3.2	2.56	6.63	1.89
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	33.33	216K	17.51	520.01	-83.18
Gross Profit, 1 Yr. Growth %	88.93	74.78	39.04	-76.2	409.52
EBITDA, 1 Yr. Growth %	78.68	79.7	40.98	-51.76	151.57
EBITA, 1 Yr. Growth %	76.65	78.9	42.51	-47.86	135.47
EBIT, 1 Yr. Growth %	76.65	78.9	42.51	-47.86	135.47
Earnings From Cont. Operations, 1 Yr. Growth %	148.44	90.47	-29.8	-54.16	184.28
Net Income, 1 Yr. Growth %	148.44	90.47	-29.8	-54.16	184.28
Normalized Net Income, 1 Yr. Growth %	149.08	22.25	25.47	-62.34	197.77
Diluted EPS Before Extra, 1 Yr. Growth %	-70.17	37.69	-35.61	-58.4	166.28
Net Property, Plant and Equip., 1 Yr. Growth %	189.9	49.14	25.22	1.57	-9.05
Total Assets, 1 Yr. Growth %	189.35	226.44	-9	8.79	-24.38
Tangible Book Value, 1 Yr. Growth %	-222.11	236.67	-11.28	33.79	-25.25
Common Equity, 1 Yr. Growth %	-222.11	236.67	-11.28	33.79	-25.25
Cash From Operations, 1 Yr. Growth %	32.97	-30.78	-133.99	-762.29	132.75
Capital Expenditures, 1 Yr. Growth %	30.67	186.18	4.57	-31.09	-73.48
Levered Free Cash Flow, 1 Yr. Growth %	-75.6	2.55K	-141.25	-136.76	210.83
Unlevered Free Cash Flow, 1 Yr. Growth %	-75.6	2.55K	-141.25	-136.76	210.83
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	5.27K	4.94K	169.92	2.11
Gross Profit, 2 Yr. CAGR %	74.51	81.71	55.89	-42.47	10.13
EBITDA, 2 Yr. CAGR %	68.5	79.19	59.16	-17.53	10.17
EBITA, 2 Yr. CAGR %	70.37	77.77	59.67	-13.8	10.8
EBIT, 2 Yr. CAGR %	70.37	77.77	59.67	-13.8	10.8
Earnings From Cont. Operations, 2 Yr. CAGR %	29.11	117.53	15.63	-40.2	14.16
Net Income, 2 Yr. CAGR %	29.94	117.53	15.63	-40.2	14.16
Normalized Net Income, 2 Yr. CAGR %	73.42	74.51	23.85	-28.39	5.89
Diluted EPS Before Extra, 2 Yr. CAGR %	-67.85	-35.91	-5.84	-45.44	5.31
Net Property, Plant and Equip., 2 Yr. CAGR %	172.01	107.93	36.66	12.78	-3.89
Total Assets, 2 Yr. CAGR %	64.45	207.34	72.35	-0.5	-9.3
Tangible Book Value, 2 Yr. CAGR %	44.62	102.76	72.83	8.95	0
Common Equity, 2 Yr. CAGR %	44.62	102.76	72.83	8.95	0
Cash From Operations, 2 Yr. CAGR %	117.18	-4.07	-51.49	50.05	292.62
Capital Expenditures, 2 Yr. CAGR %	11.64	93.38	72.99	-15.11	-57.25
Levered Free Cash Flow, 2 Yr. CAGR %	-12.99	154.16	230.44	-61.06	6.38
Unlevered Free Cash Flow, 2 Yr. CAGR %	-12.99	154.16	230.44	-61.06	6.38
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	1.4K	2.41K	7
Gross Profit, 3 Yr. CAGR %	-	74.6	66.2	-16.68	19.03
EBITDA, 3 Yr. CAGR %	146.15	72.15	65.42	6.92	19.61
EBITA, 3 Yr. CAGR %	149.03	73.16	65.14	9.95	20.5
EBIT, 3 Yr. CAGR %	149.03	73.16	65.14	9.95	20.5
Earnings From Cont. Operations, 3 Yr. CAGR %	181.44	46.98	49.21	-12.02	0.55
Net Income, 3 Yr. CAGR %	181.44	47.6	49.21	-12.02	0.55
Normalized Net Income, 3 Yr. CAGR %	181.68	54.35	56.34	-14.42	15.15
Diluted EPS Before Extra, 3 Yr. CAGR %	-53.2	-47.79	-35.81	-25.72	-7.41
Net Property, Plant and Equip., 3 Yr. CAGR %	620.64	122.63	75.59	23.79	4.97
Total Assets, 3 Yr. CAGR %	472.91	106.68	104.84	47.85	-9.2
Tangible Book Value, 3 Yr. CAGR %	196.31	91.67	53.93	58.69	-3.91
Common Equity, 3 Yr. CAGR %	196.31	91.67	53.93	58.69	-3.91
Cash From Operations, 3 Yr. CAGR %	218.87	48.35	-32.11	15.94	73.69
Capital Expenditures, 3 Yr. CAGR %	251.25	52.79	57.55	27.29	-42.4
Levered Free Cash Flow, 3 Yr. CAGR %	-	171.62	38.64	58.92	-22.43
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	171.62	38.64	58.92	-22.43
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	412.3
Gross Profit, 5 Yr. CAGR %	-	-	-	11.99	40.98
EBITDA, 5 Yr. CAGR %	-	-	106.76	28.25	40.6
EBITA, 5 Yr. CAGR %	-	-	108.47	31	40.78
EBIT, 5 Yr. CAGR %	-	-	108.47	31	40.78
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	97.18	2.57	36.91
Net Income, 5 Yr. CAGR %	-	-	97.18	2.83	36.91
Normalized Net Income, 5 Yr. CAGR %	-	-	102.78	13.52	35.98
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-38.1	-46.86	-20.08
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	270.58	69.61	37.98
Total Assets, 5 Yr. CAGR %	-	-	254.34	54.28	47.88
Tangible Book Value, 5 Yr. CAGR %	-	-	138.83	52.91	29.54
Common Equity, 5 Yr. CAGR %	-	-	138.83	52.91	29.54
Cash From Operations, 5 Yr. CAGR %	-	-	50.14	49.03	36.98
Capital Expenditures, 5 Yr. CAGR %	-	-	164.59	20.78	-6.5
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	24.89	24.7
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	24.89	24.7