BEAMHIGH SIGNALOPPORTUNITY10-K

BEAM dramatically improved its net loss by 78.8% while achieving major clinical progress with risto-cel and targeting a BLA submission by year-end 2026.

The company has made substantial progress transitioning from early clinical development to potential commercialization, with positive Phase 1/2 data announced in December 2025 and clear regulatory timeline visibility. The significant improvement in burn rate combined with strengthened balance sheet positions BEAM well for the critical BLA submission period ahead.

Comparing 2026-02-24 vs 2025-02-25View on EDGAR →
FINANCIAL ANALYSIS

BEAM's financial position strengthened dramatically with net losses improving 78.8% to -$80.0M despite R&D expenses increasing 11.4% to $409.6M, indicating improved operational efficiency. The balance sheet expanded significantly with stockholders' equity growing 68.8% to $1.2B, current assets up 44.5% to $1.3B, and current liabilities declining 46.8%, demonstrating strong liquidity and reduced near-term financial pressure. The 22% increase in outstanding shares suggests equity financing contributed to this improved capital position, providing runway for the upcoming BLA submission timeline.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+78.8%
-$376.7M-$80.0M

Net income grew 78.8% — bottom-line growth signals improving overall business health.

Stockholders Equity
Balance Sheet
+68.8%
$733.5M$1.2B

Equity base grew 68.8% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Capital Expenditure
Cash Flow
+67.1%
$8.9M$14.9M

Capital expenditure jumped 67.1% — major investment cycle underway; assess returns on deployment.

Current Liabilities
Balance Sheet
-46.8%
$182.1M$96.9M

Current liabilities reduced — improved short-term financial position and working capital health.

Current Assets
Balance Sheet
+44.5%
$878.1M$1.3B

Current assets grew 44.5% — improving short-term liquidity or inventory/receivables build.

Total Liabilities
Balance Sheet
-34.4%
$370.3M$242.8M

Liabilities reduced 34.4% — deleveraging improves balance sheet strength and financial flexibility.

Total Assets
Balance Sheet
+34.2%
$1.1B$1.5B

Asset base grew 34.2% — expansion through organic growth, acquisitions, or capital deployment.

Revenue
P&L
+33.3%
$18K$24K

Strong top-line growth of 33.3% — accelerating demand or successful expansion into new markets.

R&D Expense
P&L
+11.4%
$367.6M$409.6M

R&D investment increased 11.4% — signals commitment to future product development, though near-term margin impact.

LANGUAGE CHANGES
NEW — 2026-02-24
PRIOR — 2025-02-25
ADDED
The number of shares of registrant s common stock outstan ding as of February 17, 2026 was 101,856,245 .
Our product candidates are still in preclinical or clinical development and we have not, and may never, commercialize a product candidate.
The terms of our financing agreement with Sixth Street Lending Partners and our indebtedness could adversely affect our operations and limit our ability to plan for or respond to changes in our business.
If we are unable to comply with restrictions in the financing agreement, the repayment of our existing indebtedness could be accelerated.
In December 2025, we announced additional positive data from our Phase 1/2 clinical trial of risto-cel, which we refer to as the BEACON trial.
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REMOVED
The number of shares of registrant s common stock outstan ding as of February 18, 2025 was 83,688,295 .
Our product candidates are still in preclinical development or early clinical development and it will be many years before we or our collaborators commercialize a product candidate, if ever.
In December 2024, we announced preliminary positive data from our Phase 1/2 clinical trial of BEAM-101, which we refer to as the BEACON trial.
The adult enrollment target for BEACON has been achieved, and the first adolescent patients have cleared screening and enrolled in the trial.
We expect to dose 30 patients in the BEACON trial by mid-2025.
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