Newest figures come from the 10-Q for Q2 FY2026, filed Aug 12, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the OACCU SEC filings page.
This page shows Oaktree Acquisition Corp. III Life Sciences Unit (OACCU) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. All figures are derived from SEC filings (10-K and 10-Q reports).
The reported balance sheet is larger than its operating activity, with liabilities exceeding assets and a net loss at the operating level.
A positive net income of$7.3M coexists with an operating loss of$1.2M and operating cash flow of-$422K , showing that the reported earnings result was not matched by cash generation from operations.
Liabilities exceed assets:
The combination of negative equity, operating losses, and positive net income points to a vehicle whose reported result is shaped more by non-operating items than by an operating business generating cash.
Some figures from recent filings were inconsistent and were omitted from this summary.
Financial Health Signals
Oaktree Acquisition Corp. III Life Sciences Unit does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The metrics below are current.
Key Financial Metrics
Earnings & Revenue
Oaktree Acquisition Corp. III Life Sciences Unit reported $1.6M in net income in Q2 2026. This represents a decrease of 14.4% from the same quarter a year earlier. Against the prior quarter it is up 15.1%.
Not reported for Q2 2026.
Not reported for Q2 2026.
Not reported for Q2 2026.
Cash & Balance Sheet
Oaktree Acquisition Corp. III Life Sciences Unit held $1.2M in cash as of Q2 2026; no long-term debt figure is on record for that period.
Not reported for Q2 2026.
Not reported for Q2 2026.
Margins & Returns
None of these metrics is reported for Q2 2026.
Capital Allocation
None of these metrics is reported for Q2 2026.
OACCU Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, SG&A Expenses, EBITDA, Interest Expense, Income Tax, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).
OACCU Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $206.5M+3.7% | $204.8M+3.8% | $203.1M+4.0% | $201.2M | $199.2M | $197.2M | $195.3M | N/A |
| Current Assets | $1.3M-19.3% | $1.4M-4.5% | $1.5M-0.6% | $1.5M | $1.6M | $1.5M | $1.6M | N/A |
| Cash & Equivalents | $1.2M-14.8% | $1.3M-0.4% | $1.4M+5.7% | $1.3Mn/m | $1.4M | $1.3M | $1.4M | $0 |
| Short-Term Investments | $0n/m | $0n/m | $0n/m | $0n/m | $0 | $0 | $0 | $0 |
| Long-Term Investments | $0n/m | $0n/m | $0n/m | $0n/m | $0 | $0 | $0 | $0 |
| Total Liabilities | $214.0M+4.0% | $212.1M+4.1% | $209.9M+4.3% | $208.0M | $205.7M | $203.8M | $201.3M | N/A |
| Current Liabilities | $1.7M+54.6% | $1.6M+53.4% | $1.3M+78.7% | $1.2M | $1.1M | $1.1M | $727K | N/A |
| Non-Current Liabilities | $212.3M+3.8% | $210.4M+3.8% | $208.6M+4.0% | $206.8M | $204.6M | $202.7M | $200.6M | N/A |
| Total Equity | -$7.5Mn/m | -$7.2Mn/m | -$6.8Mn/m | -$6.8Mn/m | -$6.5M | -$6.5M | -$6.1M | -$23K |
| Retained Earnings | -$7.5Mn/m | -$7.2Mn/m | -$6.8Mn/m | -$6.8M | -$6.5M | -$6.5M | -$6.1M | N/A |
Not reported in any period shown, so not listed: Inventory, Accounts Receivable, Goodwill, Long-Term Debt.
OACCU Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Financing Cash Flow, Dividends Paid, Share Buybacks.
OACCU Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Debt-to-Equity, Liabilities-to-Equity, Asset Turnover, FCF Margin.
Note: Shareholder equity is negative (-$6.8M), which causes the debt-to-equity, liabilities-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.
Similar Companies
Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.
| Company | Fiscal year | Revenue | Net income | Net margin | Market cap | Health score |
|---|---|---|---|---|---|---|
| Oaktree Acquisition Corp. III Life Sciences Unit OACCU | FY2025 | N/A | $7.3M | N/A | N/A | — |
| Aimei Health Technology Co., Ltd Unit AFJKU | FY2025 | N/A | $1.1M | N/A | N/A | — |
| Cayson Acquisition Corp Unit CAPNU | FY2025 | $4.9M | $3.0M | 62.0% | N/A | 36/100 |
| Future Vision II Acquisition Corporation Units FVNNU | FY2025 | N/A | $2.1M | N/A | N/A | — |
Where Oaktree Acquisition Corp. III Life Sciences Unit Ranks
Frequently Asked Questions
Is Oaktree Acquisition Corp. III Life Sciences Unit profitable?
Yes, Oaktree Acquisition Corp. III Life Sciences Unit (OACCU) reported a net income of $7.3M in fiscal year 2025.
What is Oaktree Acquisition Corp. III Life Sciences Unit's operating cash flow?
Oaktree Acquisition Corp. III Life Sciences Unit (OACCU) recorded an outflow of $422K in operating cash flow during fiscal year 2025, representing cash used by core business activities.
What are Oaktree Acquisition Corp. III Life Sciences Unit's total assets?
Oaktree Acquisition Corp. III Life Sciences Unit (OACCU) had $203.1M in total assets as of fiscal year 2025, including both current and long-term assets.
What is Oaktree Acquisition Corp. III Life Sciences Unit's current ratio?
Oaktree Acquisition Corp. III Life Sciences Unit (OACCU) had a current ratio of 1.19 as of fiscal year 2025, which is considered adequate.
What is Oaktree Acquisition Corp. III Life Sciences Unit's return on assets (ROA)?
Oaktree Acquisition Corp. III Life Sciences Unit (OACCU) had a return on assets of 3.6% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
Why is Oaktree Acquisition Corp. III Life Sciences Unit's debt-to-equity ratio negative or not reported?
Oaktree Acquisition Corp. III Life Sciences Unit (OACCU) has negative shareholder equity of -$6.8M as of fiscal year 2025, so no debt-to-equity or liabilities-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.