CALCHIGH SIGNALFINANCIAL10-K

CalciMedica's equity turned negative and liabilities surged 276% while net losses more than doubled, with new language explicitly raising substantial doubt about the company's ability to continue as a going concern.

The company has crossed into negative stockholders' equity territory (-$6.6M) and explicitly acknowledged substantial doubt about its going concern status, representing a critical deterioration in financial health. The new debt restrictions from the Avenue Venture loan agreement further constrain management's operational flexibility at a time when the company desperately needs capital to fund its CRAC channel therapeutics development.

Comparing 2026-03-03 vs 2025-03-27View on EDGAR →
FINANCIAL ANALYSIS

CalciMedica's financial position deteriorated dramatically with stockholders' equity plunging from $14.4M to negative $6.6M while total liabilities exploded 276% to $20.2M, indicating significant new debt burden. Despite cash increasing to $11.5M, total assets declined 31% and net losses more than doubled to $29.6M, reflecting unsustainable cash burn rates. The overall picture signals a company in severe financial distress that has likely taken on substantial debt financing to maintain operations while burning through capital at an accelerating pace.

FINANCIAL STATEMENT CHANGES
Total Liabilities
Balance Sheet
+275.8%
$5.4M$20.2M

Liabilities grew 275.8% — significant increase in debt or obligations, assess impact on financial flexibility.

Capital Expenditure
Cash Flow
+250%
$8K$28K

Capital expenditure jumped 250% — major investment cycle underway; assess returns on deployment.

Stockholders Equity
Balance Sheet
-146.1%
$14.4M-$6.6M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Net Income
P&L
-115.8%
-$13.7M-$29.6M

Net income declined 115.8% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
+45.2%
$7.9M$11.5M

Cash position surged 45.2% — strong cash generation or capital raise providing significant financial cushion.

Total Assets
Balance Sheet
-31.3%
$19.8M$13.6M

Total assets contracted 31.3% — asset sales, write-downs, or balance sheet optimization underway.

Current Assets
Balance Sheet
-31.2%
$19.7M$13.5M

Current assets declined 31.2% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2026-03-03
PRIOR — 2025-03-27
ADDED
The terms of our February 28, 2025 Loan Agreement with Avenue Venture Opportunities Fund place restrictions on our operating and financial flexibility.
If we raise additional capital through debt financing, the terms of any new debt could further restrict our operating and financial flexibility.
Our need for additional capital raises substantial doubt about our ability to continue as a going concern.
International trade policies, including tariffs, sanctions and trade barriers may adversely affect our business, financial condition, results of operations and prospects.
Our product candidates target calcium release-activated calcium ( CRAC ) channels and, if approved, would represent a new class of therapeutics.
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REMOVED
The addressable market of our product candidates have not been established with precision and may be smaller than we estimate.
The 2025 Loan and Security Agreement with Avenue Venture Opportunities Fund includes customary affirmative and negative covenants, as well as standard events of default, that could restrict our operating and financial flexibility.
iii EXPLANATORY NOTE On March 20, 2023, the Delaware corporation formerly known as Graybug Vision, Inc.
completed its merger transaction in accordance with the terms and conditions of the Agreement and Plan of Merger and Reorganization, dated as of November 21, 2022, as amended on February 10, 2023 (the Merger Agreement ), by and among Graybug Vision, Inc.
( Graybug ), Camaro Merger Sub, Inc., a wholly owned subsidiary of Graybug ( Merger Sub ), and CalciMedica, Inc.
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