Acura Pharm Financials

ACUR

Source SEC Filings (10-K/10-Q) Updated Dec 31, 2021 Currency USD FYE December

Financial Health Signals

Financial Profile 2/100

Based on FY2021 annual data. Scores normalized against common benchmarks. How we calculate these scores

Profitability

Acura Pharm has an operating margin of -77.7%, meaning the company retains $-78 of operating profit per $100 of revenue. This below-average margin results in a low score of 0/100, suggesting thin profitability after operating expenses. This is down from -21.2% the prior year.

Growth

Acura Pharm's revenue declined 56.2% year-over-year, from $3.6M to $1.6M. This contraction results in a growth score of 0/100.

Leverage

Acura Pharm has elevated debt relative to equity (D/E of 3.83), meaning the company relies heavily on borrowed funds. This high leverage results in a low score of 0/100, reflecting increased financial risk.

Liquidity

Acura Pharm's current ratio of 0.72 means current assets barely cover short-term liabilities. This tight liquidity results in a low score of 9/100, which could limit financial flexibility.

Piotroski F-Score Weak

2/9

Acura Pharm passes 2 of 9 financial strength tests. 1 of 4 profitability signals pass, 1 of 3 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality Low Quality

0.84x

For every $1 of reported earnings, Acura Pharm generates $0.84 in operating cash flow (-$742K OCF vs -$879K net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.

Interest Coverage At Risk

-6.1x

Acura Pharm earns $-6.1 in operating income for every $1 of interest expense (-$1.2M vs $200K). This narrow margin raises concern about the company's ability to service its debt if operating income declines.

This page shows Acura Pharm (ACUR) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 13 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

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Key Financial Metrics

Revenue

$1.6M

YoY-56.2%

5Y CAGR-18.9%

10Y CAGR-22.7%

Acura Pharm generated $1.6M in revenue in fiscal year 2021. This represents a decrease of 56.2% from the prior year.

EBITDA

-$1.1M

YoY-77.6%

Acura Pharm's EBITDA was -$1.1M in fiscal year 2021, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 77.6% from the prior year.

Free Cash Flow

N/A

Net Income

-$879K

YoY+27.2%

Acura Pharm reported -$879K in net income in fiscal year 2021. This represents an increase of 27.2% from the prior year.

EPS (Diluted)

$-0.02

Acura Pharm earned $-0.02 per diluted share (EPS) in fiscal year 2021. This represents an increase of 50.0% from the prior year.

Cash & Debt

$65K

YoY-84.3%

5Y CAGR-52.5%

10Y CAGR-46.8%

Acura Pharm held $65K in cash against $0 in long-term debt as of fiscal year 2021.

Dividends Per Share

N/A

Shares Outstanding

65M

Acura Pharm had 65M shares outstanding in fiscal year 2021. This represents an increase of 200.7% from the prior year.

Gross Margin

N/A

Operating Margin

-77.7%

YoY-56.4pp

5Y CAGR+69.2pp

10Y CAGR-129.1pp

Acura Pharm's operating margin was -77.7% in fiscal year 2021, reflecting core business profitability. This is down 56.4 percentage points from the prior year.

Net Margin

-56.2%

YoY-22.4pp

5Y CAGR+109.3pp

10Y CAGR-107.0pp

Acura Pharm's net profit margin was -56.2% in fiscal year 2021, showing the share of revenue converted to profit. This is down 22.4 percentage points from the prior year.

Return on Equity

N/A

R&D Spending

$1.5M

YoY-14.4%

5Y CAGR-17.7%

10Y CAGR-9.3%

Acura Pharm invested $1.5M in research and development in fiscal year 2021. This represents a decrease of 14.4% from the prior year.

Share Buybacks

N/A

Capital Expenditures

N/A

ACUR Income Statement

Metric	FY21	FY20	FY19	FY18	FY17	FY16
Revenue	$1.6M-56.2%	$3.6M+34.4%	$2.7M+548.0%	$410K-86.2%	$3.0M-33.6%	$4.5M
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	$1.5M-14.4%	$1.8M+18.3%	$1.5M-14.4%	$1.8M-52.7%	$3.7M-7.6%	$4.0M
SG&A Expenses	$1.3M-50.8%	$2.5M+35.7%	$1.9M-26.9%	$2.6M-40.9%	$4.3M-33.4%	$6.5M
Operating Income	-$1.2M-60.2%	-$758K-4.6%	-$725K+81.5%	-$3.9M+25.1%	-$5.2M+20.3%	-$6.6M
Interest Expense	$200K-55.6%	$450K+0.2%	$449K+101.3%	$223K-62.3%	$592K-33.7%	$893K
Income Tax	$0	$0	$0	$0-100.0%	$26.6M	$0
Net Income	-$879K+27.2%	-$1.2M+68.0%	-$3.8M+1.8%	-$3.8M+32.4%	-$5.7M+23.1%	-$7.4M
EPS (Diluted)	$-0.02	$-0.04+71.4%	$-0.14+22.2%	$-0.18+50.0%	$-0.36	$-0.62

Metric	Q4'21	Q3'21	Q2'21	Q1'21	Q4'20	Q3'20	Q2'20	Q1'20
Revenue	$36K-86.7%	$270K-56.0%	$613K-4.8%	$644K-10.3%	$718K+75.1%	$410K-69.7%	$1.4M+23.8%	$1.1M
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	$344K-10.6%	$385K-1.3%	$390K-3.7%	$405K-5.8%	$430K-17.1%	$519K+16.6%	$445K+15.0%	$387K
SG&A Expenses	-$71K-117.1%	$416K-20.5%	$523K+35.8%	$385K-8.1%	$419K-8.1%	$456K-6.0%	$485K-59.1%	$1.2M
Operating Income	-$237K+55.4%	-$531K-77.0%	-$300K-105.5%	-$146K-11.5%	-$131K+76.8%	-$565K-234.2%	$421K+187.2%	-$483K
Interest Expense	N/A	$0	N/A	$113K+0.9%	$112K-0.9%	$113K0.0%	$113K+0.9%	$112K
Income Tax	$0	$0	$0	$0	$0	$0	$0	$0
Net Income	$29K+111.1%	-$262K+32.3%	-$387K-49.4%	-$259K-6.6%	-$243K+64.2%	-$678K-320.1%	$308K+151.8%	-$595K
EPS (Diluted)	$0.00	$0.00+100.0%	$-0.010.0%	$-0.010.0%	$-0.01+50.0%	$-0.02-300.0%	$0.01+150.0%	$-0.02

ACUR Balance Sheet

Metric	FY21	FY20	FY19	FY18	FY17	FY16
Total Assets	$860K-50.5%	$1.7M-32.2%	$2.6M+19.1%	$2.2M-53.3%	$4.6M-43.9%	$8.2M
Current Assets	$372K-68.4%	$1.2M+0.1%	$1.2M+155.5%	$461K-82.0%	$2.6M-56.6%	$5.9M
Cash & Equivalents	$65K-84.3%	$413K-52.1%	$862K+847.3%	$91K-95.9%	$2.2M-17.2%	$2.7M
Inventory	N/A	N/A	N/A	N/A	$0-100.0%	$309K
Accounts Receivable	N/A	N/A	N/A	N/A	$0-100.0%	$23K
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$682K-91.1%	$7.6M+4.4%	$7.3M+26.6%	$5.8M+24.6%	$4.6M-34.1%	$7.0M
Current Liabilities	$515K-93.2%	$7.5M+600.4%	$1.1M-25.2%	$1.4M-69.0%	$4.6M+32.8%	$3.5M
Long-Term Debt	N/A	N/A	$6.0M+42.0%	$4.2M	$0-100.0%	$3.0M
Total Equity	$178K+103.0%	-$5.9M-24.3%	-$4.7M-31.1%	-$3.6M-13296.3%	-$27K-102.3%	$1.2M
Retained Earnings	-$390.1M-0.2%	-$389.2M-0.3%	-$388.0M-1.0%	-$384.2M-1.0%	-$380.4M-1.5%	-$374.7M

Metric	Q4'21	Q3'21	Q2'21	Q1'21	Q4'20	Q3'20	Q2'20	Q1'20
Total Assets	$860K-38.8%	$1.4M-25.8%	$1.9M-1.1%	$1.9M+10.5%	$1.7M-21.1%	$2.2M-13.3%	$2.5M+26.5%	$2.0M
Current Assets	$372K-56.0%	$845K-35.4%	$1.3M-5.1%	$1.4M+17.0%	$1.2M-27.4%	$1.6M-16.3%	$1.9M+39.8%	$1.4M
Cash & Equivalents	$65K-27.0%	$89K-46.7%	$167K-53.7%	$361K-12.6%	$413K-16.2%	$493K-52.5%	$1.0M-14.2%	$1.2M
Inventory	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$682K-46.3%	$1.3M-16.1%	$1.5M-81.2%	$8.1M+5.6%	$7.6M-2.9%	$7.9M+4.4%	$7.5M+2.9%	$7.3M
Current Liabilities	$515K-47.4%	$980K-11.7%	$1.1M-85.6%	$7.7M+2.2%	$7.5M+534.8%	$1.2M-83.9%	$7.4M+0.9%	$7.3M
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	$6.0M	$0	$0
Total Equity	$178K+31.9%	$135K-64.7%	$382K+106.2%	-$6.1M-4.2%	-$5.9M-4.1%	-$5.7M-13.4%	-$5.0M+6.0%	-$5.3M
Retained Earnings	-$390.1M0.0%	-$390.1M-0.1%	-$389.9M-0.1%	-$389.5M-0.1%	-$389.2M-0.1%	-$389.0M-0.2%	-$388.3M+0.1%	-$388.6M

ACUR Cash Flow Statement

Metric	FY21	FY20	FY19	FY18	FY17	FY16
Operating Cash Flow	-$742K-3.2%	-$719K-16.3%	-$618K+84.2%	-$3.9M+13.3%	-$4.5M+18.9%	-$5.6M
Capital Expenditures	N/A	N/A	N/A	N/A	$0-100.0%	$75K
Free Cash Flow	N/A	N/A	N/A	N/A	-$4.5M+20.0%	-$5.6M
Investing Cash Flow	N/A	N/A	N/A	$0-100.0%	$309K-97.1%	$10.8M
Financing Cash Flow	$394K+45.9%	$270K-80.6%	$1.4M-21.9%	$1.8M+43.5%	$1.2M+148.8%	-$2.5M
Dividends Paid	N/A	N/A	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q4'21	Q3'21	Q2'21	Q1'21	Q4'20	Q3'20	Q2'20	Q1'20
Operating Cash Flow	-$426K-323.0%	$191K+198.5%	-$194K+38.0%	-$313K-291.3%	-$80K+85.3%	-$545K-23.6%	-$441K-227.1%	$347K
Capital Expenditures	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Free Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Investing Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Financing Cash Flow	$402K+249.4%	-$269K	$0-100.0%	$261K	$0	$0-100.0%	$269K+26800.0%	$1K
Dividends Paid	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

ACUR Financial Ratios

Metric	FY21	FY20	FY19	FY18	FY17	FY16
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	-77.7%-56.4pp	-21.2%+6.1pp	-27.3%+927.6pp	-954.9%-778.7pp	-176.2%-29.3pp	-146.9%
Net Margin	-56.2%-22.4pp	-33.8%+108.2pp	-142.0%+795.0pp	-937.1%-745.5pp	-191.6%-26.1pp	-165.5%
Return on Equity	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	-102.2%-32.6pp	-69.6%+77.7pp	-147.3%+31.2pp	-178.5%-55.1pp	-123.4%-33.4pp	-90.0%
Current Ratio	0.72+0.6	0.16-0.9	1.10+0.8	0.32-0.2	0.55-1.1	1.69
Debt-to-Equity	3.83+5.1	-1.29-0.0	-1.27-0.1	-1.17-1.2	0.00-2.5	2.52
FCF Margin	N/A	N/A	N/A	N/A	-152.1%-25.8pp	-126.3%

Metric	Q4'21	Q3'21	Q2'21	Q1'21	Q4'20	Q3'20	Q2'20	Q1'20
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	-658.3%-461.7pp	-196.7%-147.7pp	-48.9%-26.3pp	-22.7%-4.4pp	-18.3%+119.5pp	-137.8%-169.0pp	31.2%+75.4pp	-44.3%
Net Margin	80.6%+177.6pp	-97.0%-33.9pp	-63.1%-22.9pp	-40.2%-6.4pp	-33.8%+131.5pp	-165.4%-188.2pp	22.8%+77.3pp	-54.5%
Return on Equity	16.3%	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	3.4%+22.0pp	-18.6%+1.8pp	-20.4%-6.9pp	-13.5%+0.5pp	-14.0%+16.8pp	-30.8%-43.0pp	12.2%+41.8pp	-29.7%
Current Ratio	0.72-0.1	0.86-0.3	1.18+1.0	0.18+0.0	0.16-1.2	1.37+1.1	0.26+0.1	0.19
Debt-to-Equity	3.83-5.6	9.41+5.5	3.96+5.3	-1.31-0.0	-1.29-0.2	-1.06-1.1	0.000.0	0.00
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Note: The current ratio is below 1.0 (0.72), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

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Frequently Asked Questions

What is Acura Pharm's annual revenue?

Acura Pharm (ACUR) reported $1.6M in total revenue for fiscal year 2021. This represents a -56.2% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is Acura Pharm's revenue growing?

Acura Pharm (ACUR) revenue declined by 56.2% year-over-year, from $3.6M to $1.6M in fiscal year 2021.

Is Acura Pharm profitable?

No, Acura Pharm (ACUR) reported a net income of -$879K in fiscal year 2021, with a net profit margin of -56.2%.

What is Acura Pharm's earnings per share (EPS)?

Acura Pharm (ACUR) reported diluted earnings per share of $-0.02 for fiscal year 2021. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

What is Acura Pharm's EBITDA?

Acura Pharm (ACUR) had EBITDA of -$1.1M in fiscal year 2021, measuring earnings before interest, taxes, depreciation, and amortization.

What is Acura Pharm's operating margin?

Acura Pharm (ACUR) had an operating margin of -77.7% in fiscal year 2021, reflecting the profitability of core business operations before interest and taxes.

What is Acura Pharm's net profit margin?

Acura Pharm (ACUR) had a net profit margin of -56.2% in fiscal year 2021, representing the share of revenue converted into profit after all expenses.

What is Acura Pharm's operating cash flow?

Acura Pharm (ACUR) generated -$742K in operating cash flow during fiscal year 2021, representing cash generated from core business activities.

What are Acura Pharm's total assets?

Acura Pharm (ACUR) had $860K in total assets as of fiscal year 2021, including both current and long-term assets.

How much does Acura Pharm spend on research and development?

Acura Pharm (ACUR) invested $1.5M in research and development during fiscal year 2021.

How many shares does Acura Pharm have outstanding?

Acura Pharm (ACUR) had 65M shares outstanding as of fiscal year 2021.

What is Acura Pharm's current ratio?

Acura Pharm (ACUR) had a current ratio of 0.72 as of fiscal year 2021, which is below 1.0, which may suggest potential liquidity concerns.

What is Acura Pharm's debt-to-equity ratio?

Acura Pharm (ACUR) had a debt-to-equity ratio of 3.83 as of fiscal year 2021, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Acura Pharm's return on assets (ROA)?

Acura Pharm (ACUR) had a return on assets of -102.2% for fiscal year 2021, measuring how efficiently the company uses its assets to generate profit.

What is Acura Pharm's cash runway?

Based on fiscal year 2021 data, Acura Pharm (ACUR) had $65K in cash against an annual operating cash burn of $742K. This gives an estimated cash runway of approximately 1 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.

What is Acura Pharm's Piotroski F-Score?

Acura Pharm (ACUR) has a Piotroski F-Score of 2 out of 9, indicating weak financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are Acura Pharm's earnings high quality?

Acura Pharm (ACUR) has an earnings quality ratio of 0.84x, considered low quality (accrual-driven). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

Can Acura Pharm cover its interest payments?

Acura Pharm (ACUR) has an interest coverage ratio of -6.1x, meaning it can struggle to cover its interest obligations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.

How financially healthy is Acura Pharm?

Acura Pharm (ACUR) scores 2 out of 100 on our Financial Profile, indicating weak overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.