CELCHIGH SIGNALFINANCIAL10-K

CELC significantly increased cash position to $165.7M (+636%) but dramatically worsened operating performance with net losses expanding to -$177.0M (-58.4%) and operating cash burn accelerating to -$153.3M (-83.6%).

The massive cash increase suggests CELC completed a major financing round, which is positive for near-term liquidity but came at the cost of substantial dilution (shares outstanding increased 28% to 48.3M). The deteriorating operational metrics indicate accelerating cash burn as the company advances its Phase 3 gedatolisib trials, creating pressure to achieve clinical milestones before requiring additional financing.

Comparing 2026-03-26 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

CELC's financial profile shows a company that secured significant capital but is burning through it rapidly. While cash and equivalents surged 636% to $165.7M and total assets nearly doubled, the company's net losses widened 58% to -$177M with operating cash outflows worsening 84% to -$153M. The 39% increase in R&D expenses to $145M and 153% jump in interest expense to $5.3M reflect both accelerated clinical trial activity and higher debt costs, suggesting CELC is in a critical phase where clinical trial success will determine whether the current cash runway provides sufficient time to reach value-creating milestones.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+636%
$22.5M$165.7M

Cash position surged 636% — strong cash generation or capital raise providing significant financial cushion.

Total Liabilities
Balance Sheet
+182.6%
$129.5M$366.0M

Liabilities grew 182.6% — significant increase in debt or obligations, assess impact on financial flexibility.

Interest Expense
P&L
+152.9%
$2.1M$5.3M

Interest expense surged 152.9% — significant debt increase or rising rates materially impacting earnings.

Current Assets
Balance Sheet
+90.4%
$244.6M$465.7M

Current assets grew 90.4% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
+90.3%
$245.1M$466.6M

Asset base grew 90.3% — expansion through organic growth, acquisitions, or capital deployment.

Operating Cash Flow
Cash Flow
-83.6%
-$83.5M-$153.3M

Operating cash flow fell 83.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
-58.4%
-$111.8M-$177.0M

Net income declined 58.4% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-52%
-$113.3M-$172.2M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Current Liabilities
Balance Sheet
+39.2%
$31.7M$44.2M

Current liabilities surged 39.2% — significant near-term obligations; verify ability to meet short-term debt.

R&D Expense
P&L
+39.1%
$104.2M$145.0M

R&D investment increased 39.1% — signals commitment to future product development, though near-term margin impact.

LANGUAGE CHANGES
NEW — 2026-03-26
PRIOR — 2025-03-31
ADDED
As of March 17, 2026, there were 48,336,675 shares of the registrant s common stock outstanding.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 91 Item 9A.
Forward-looking statements may include, among other things, statements relating to: our clinical trial plans and the estimated timelines and costs for such trials; our plans to develop and commercialize our products, and our expectations about the market opportunity for gedatolisib in the U.S.
( Pfizer ) with respect to gedatolisib; our expectations regarding the future payments that may be owed to Pfizer under our license agreement with them; our beliefs with respect to the potential rate and degree of market acceptance and clinical utility of gedatolisib, both in the U.S.
and internationally; our revenue expectations; our expectations regarding business development activities, including collaborations with pharmaceutical companies; our plans with respect to pricing in the U.S.
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REMOVED
As of March 24, 2025, there were 37,839,392 shares of the registrant s common stock outstanding.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure s 67 Item 9A.
We have a limited operating history and we may never generate revenue or profit; Our inability to raise additional capital on acceptable terms in the future may limit our ability to develop and commercialize our drug candidate, gedatolisib; Future financing activities could dilute the percentage ownership of our stockholders and could cause our stock price to fall, or could result in operating or other restrictions; We are currently conducting and will continue to conduct clinical trials.
Clinical trials are expensive and complex with uncertain outcomes, which may prevent or delay commercialization of our products; Our near-term revenue prospects depend on the success of our initial drug product, gedatolisib.
Because all drugs can have adverse effects, the data from our Phase 3 clinical study must demonstrate to the satisfaction of the FDA and other health authorities that the benefits of gedatolisib in combination with palbociclib and fulvestrant, or gedatolisib in combination with fulvestrant, outweigh its risks.
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