What is Cell Source Inc's earnings per share (EPS)?

Cell Source Inc (CLCS) reported diluted earnings per share of $-0.14 for fiscal year 2024. This represents a 17.6% change compared to the previous fiscal year. 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.

Cell Source Inc Financials

CLCS

Source SEC Filings (10-K/10-Q) Updated Apr 6, 2026 Currency USD FYE April

This page shows Cell Source Inc (CLCS) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 12 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).

Financial Health Signals

Earnings Quality Low Quality

0.59x

For every $1 of reported earnings, Cell Source Inc generates $0.59 in operating cash flow (-$2.7M OCF vs -$4.5M 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

-4.9x

Cell Source Inc earns $-4.9 in operating income for every $1 of interest expense (-$3.8M vs $778K). 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

N/A

EBITDA

N/A

Net Income

-$4.5M

YoY+15.2%

Cell Source Inc reported -$4.5M in net income in fiscal year 2024. This represents an increase of 15.2% from the prior year.

EPS (Diluted)

$-0.14

YoY+17.6%

Cell Source Inc earned $-0.14 per diluted share (EPS) in fiscal year 2024. This represents an increase of 17.6% from the prior year.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

N/A

Dividends Per Share

N/A

Shares Outstanding

68M

YoY+70.6%

5Y CAGR+20.2%

10Y CAGR+11.2%

Cell Source Inc had 68M shares outstanding in fiscal year 2024. This represents an increase of 70.6% from the prior year.

Margins & Returns

Gross Margin

N/A

Operating Margin

N/A

Net Margin

N/A

Return on Equity

N/A

Capital Allocation

R&D Spending

$1.8M

5Y CAGR-5.6%

10Y CAGR+8.6%

Cell Source Inc invested $1.8M in research and development in fiscal year 2024.

Share Buybacks

N/A

Capital Expenditures

N/A

CLCS Income Statement

Metric	FY24	FY23	FY22	FY21	FY20	FY19
Revenue	N/A	N/A	N/A	N/A	N/A	N/A
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	$1.8M	N/A	$1.9M+52.2%	$1.3M+52.5%	$835K-66.0%	$2.5M
SG&A Expenses	$1.9M-25.4%	$2.6M+19.5%	$2.2M-19.1%	$2.7M+2.1%	$2.6M+124.7%	$1.2M
Operating Income	-$3.8M+11.2%	-$4.3M-3.6%	-$4.2M-3.9%	-$4.0M-10.5%	-$3.6M+4.4%	-$3.8M
Interest Expense	$778K	N/A	N/A	$629K+37.6%	$457K+99.9%	$229K
Income Tax	N/A	N/A	N/A	N/A	$0	$0
Net Income	-$4.5M+15.2%	-$5.3M-3.0%	-$5.2M+5.6%	-$5.5M-20.0%	-$4.6M-1.9%	-$4.5M
EPS (Diluted)	$-0.14+17.6%	$-0.17+5.6%	$-0.18+5.3%	$-0.19	N/A	N/A

Metric	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
Revenue	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
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	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$471K+26.0%	$374K-52.2%	$782K	N/A	$481K-10.9%	$540K-49.9%	$1.1M	N/A
Operating Income	-$832K+30.3%	-$1.2M-4.9%	-$1.1M	N/A	-$995K-9.9%	-$905K+36.0%	-$1.4M	N/A
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Net Income	-$1.4M+4.8%	-$1.5M-16.7%	-$1.3M	N/A	-$1.3M-7.8%	-$1.2M+26.6%	-$1.7M	N/A
EPS (Diluted)	$-0.040.0%	$-0.040.0%	$-0.04	N/A	$-0.040.0%	$-0.04+20.0%	$-0.05	N/A

CLCS Balance Sheet

Metric	FY24	FY23	FY22	FY21	FY20	FY19
Total Assets	N/A	$195K-52.4%	$410K+30.6%	$314K-30.6%	$452K+294.1%	$115K
Current Assets	N/A	N/A	N/A	$314K-30.1%	$449K	N/A
Cash & Equivalents	N/A	$22K-90.0%	$223K+139.2%	$93K-61.5%	$242K+765.8%	$28K
Inventory	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
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	N/A	$15.8M+21.2%	$13.0M+28.6%	$10.1M+20.7%	$8.4M+43.4%	$5.9M
Current Liabilities	N/A	N/A	N/A	$10.1M+20.7%	$8.4M+47.1%	$5.7M
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	N/A	-$15.6M-23.6%	-$12.6M-28.6%	-$9.8M-23.6%	-$7.9M-38.4%	-$5.7M
Retained Earnings	N/A	-$41.7M-14.6%	-$36.3M-16.6%	-$31.2M-21.3%	-$25.7M-21.6%	-$21.1M

Metric	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
Total Assets	$265K-38.4%	$430K+420.4%	$83K-57.7%	$195K-21.4%	$248K-31.5%	$362K+55.9%	$232K-43.3%	$410K
Current Assets	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Cash & Equivalents	$23K-74.6%	$91K+393591.3%	$23-99.9%	$22K+759.9%	$3K-88.3%	$22K-83.5%	$133K-40.3%	$223K
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	$19.2M+8.2%	$17.7M+5.4%	$16.8M+6.5%	$15.8M-2.9%	$16.3M+6.3%	$15.3M+5.9%	$14.5M+10.8%	$13.0M
Current Liabilities	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	-$18.9M-9.4%	-$17.3M-3.4%	-$16.8M-7.3%	-$15.6M+2.6%	-$16.0M-7.3%	-$14.9M-5.1%	-$14.2M-12.6%	-$12.6M
Retained Earnings	-$45.8M-3.2%	-$44.4M-3.5%	-$42.9M-3.1%	-$41.7M-2.6%	-$40.6M-3.4%	-$39.3M-3.3%	-$38.0M-4.7%	-$36.3M

CLCS Cash Flow Statement

Metric	FY24	FY23	FY22	FY21	FY20	FY19
Operating Cash Flow	-$2.7M-14.3%	-$2.3M+25.2%	-$3.1M+7.1%	-$3.4M-21.8%	-$2.8M-7.2%	-$2.6M
Capital Expenditures	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
Investing Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A
Financing Cash Flow	$2.7M+27.4%	$2.1M-34.3%	$3.3M+1.3%	$3.2M+7.8%	$3.0M+15.2%	$2.6M
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	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
Operating Cash Flow	-$639K+43.1%	-$1.1M-545.9%	-$174K+75.9%	-$722K-158.0%	-$280K+73.0%	-$1.0M-234.6%	-$310K+57.2%	-$723K
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	$571K-52.9%	$1.2M+700.1%	$152K-79.6%	$742K+184.7%	$261K-71.8%	$925K+320.5%	$220K-75.0%	$880K
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

CLCS Financial Ratios

Metric	FY24	FY23	FY22	FY21	FY20	FY19
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	N/A	N/A	N/A	N/A	N/A	N/A
Net Margin	N/A	N/A	N/A	N/A	N/A	N/A
Return on Equity	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	N/A	-2726.4%-1465.5pp	-1260.9%+483.2pp	-1744.1%-736.0pp	-1008.1%+2891.0pp	-3899.1%
Current Ratio	N/A	N/A	N/A	0.03-0.0	0.05	N/A
Debt-to-Equity	N/A	-1.01+0.0	-1.030.0	-1.03+0.0	-1.06-0.0	-1.02
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Net Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Return on Equity	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	-535.5%-189.0pp	-346.4%+1197.9pp	-1544.3%	N/A	-538.8%-196.1pp	-342.7%+385.1pp	-727.8%	N/A
Current Ratio	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Debt-to-Equity	-1.01+0.0	-1.02-0.0	-1.000.0	-1.010.0	-1.020.0	-1.020.0	-1.02+0.0	-1.03
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

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Frequently Asked Questions

Is Cell Source Inc profitable?

No, Cell Source Inc (CLCS) reported a net income of -$4.5M in fiscal year 2024.

What is Cell Source Inc's operating cash flow?

Cell Source Inc (CLCS) generated -$2.7M in operating cash flow during fiscal year 2024, representing cash generated from core business activities.

How much does Cell Source Inc spend on research and development?

Cell Source Inc (CLCS) invested $1.8M in research and development during fiscal year 2024.

How many shares does Cell Source Inc have outstanding?

Cell Source Inc (CLCS) had 68M shares outstanding as of fiscal year 2024.

Are Cell Source Inc's earnings high quality?

Cell Source Inc (CLCS) has an earnings quality ratio of 0.59x, 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 Cell Source Inc cover its interest payments?

Cell Source Inc (CLCS) has an interest coverage ratio of -4.9x, 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.