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.

Acura Pharm Financials

ACUR

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

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).

Rhea AI ACUR FY2021 2026-04-22

Balance-sheet repair and cost cutting, rather than revenue scale, are doing most of the work in ACUR's recent results.

From FY2020 to FY2021, total liabilities collapsed from $7.6M to $682K, and equity moved from negative to positive. Because cash still fell to $65K while operating cash flow remained -$742K, the cleaner balance sheet looks like capital-structure repair rather than a self-funding business.

The smaller FY2021 net loss of -$879K came even as revenue fell to $1.6M, so the year looked better because expenses were cut faster than sales. SG&A compression to $1.3M and lower interest expense of $200K explain more of the improvement than any evidence of a stronger sales engine.

Cash conversion is more readable now: FY2021 operating cash outflow of -$742K sat close to the -$879K net loss, unlike earlier years when reported losses and cash use diverged more. That makes the income statement a fairer guide to funding needs, but with R&D still at $1.5M and a current ratio of 0.7x, liquidity remains tight.

Financial Health Signals

Financial health score pending refresh

We are recalculating Acura Pharm's peer-relative financial health score against the latest fiscal year. It will appear here once the refresh completes. The signals and metrics below are current.

Altman Z-Score Distress

-638.01

Acura Pharm scores -638.01, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($59K) relative to total liabilities ($682K). This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.

Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.

Piotroski F-Score Partial

2/7

Acura Pharm passes 2 of 7 computable financial strength tests (2 of the nine could not be computed from available data). 1 of 4 profitability signals pass, 1 of 2 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.

Key Financial Metrics

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Earnings & Revenue

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.

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.

Cash & Balance Sheet

Free Cash Flow

N/A

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.

Margins & Returns

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

-493.8%

5Y CAGR+130.7pp

10Y CAGR-522.2pp

Acura Pharm's ROE was -493.8% in fiscal year 2021, measuring profit generated per dollar of shareholder equity.

Capital Allocation

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	N/A	$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)	N/A	$0.00+100.0%	$-0.010.0%	$-0.01	N/A	$-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	-493.8%	N/A	N/A	N/A	N/A	-624.5%
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%+210.4pp	-194.1%-92.8pp	-101.3%	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 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 return on equity (ROE)?

Acura Pharm (ACUR) has a return on equity of -493.8% for fiscal year 2021, measuring how efficiently the company generates profit from shareholder equity.

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 Altman Z-Score?

Acura Pharm (ACUR) has an Altman Z-Score of -638.01, placing it in the Distress Zone (elevated bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.

What is Acura Pharm's Piotroski F-Score?

Acura Pharm (ACUR) has a Piotroski F-Score of 2 out of 7 computable signals; 2 of the nine could not be computed from available data, so the full-scale strength rating is not shown. 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 to 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.