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Income Statement
Balance Sheet
Cash Flow Statement

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Op Efficiency
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Oyster Point Pharma, Inc. (OYST)

Cash Flow Statement

Standardized | As Reported Annual | Quarterly | TTM
  Older >>
In millions, except per share itemsSep-30-22Jun-30-22Mar-31-22Dec-31-21Sep-30-21Jun-30-21Mar-31-21Dec-31-20
   10-Q10-Q10-Q10-K10-Q10-Q10-Q10-K
Cash flows from operating activities          
Net loss  -36.7-49.9-47.9-42.1-17.7-22.0-18.9-22.2
   
Adjustments to reconcile net loss to net cash used in operating activities:          
    Stock-based compensation expense  3.84.24.43.13.13.02.72.2
    Depreciation  0.10.10.10.10.00.00.00.0
    Amortization and accretion of long-term debt related costs  1.11.01.00.90.5   
    Reduction in the carrying amount of the right-of-use assets  0.20.30.30.20.10.10.10.1
    Provision for inventory obsolescence  0.0-0.1      
    Non-cash consideration for license revenue - related party      -0.4   
    Change in fair value of net embedded derivative liability  -0.43.52.7 -0.2   
    Changes in assets and liabilities:          
        Accounts receivable, net  -2.3-5.20.9-6.7    
        Inventory  -0.9-4.3-0.4-7.0    
        Prepaid expenses and other current assets  1.53.9-5.0-6.10.72.7-2.9-2.6
        Other receivable - related party     2.5-2.5   
        Other assets  0.0-0.10.00.0-0.1 0.0 
        Accounts payable  -0.62.2-3.92.71.2-4.84.80.0
        Lease liabilities - operating leases  -0.7   -0.4   
        Accrued expenses and other current liabilities  -1.45.9-1.710.14.60.5-2.21.5
        Other liabilities    0.0     
            Net cash used in operating activities  -36.0-38.8-49.7-41.5-10.8-20.6-16.5-21.1
   
Cash flows from investing activities          
Purchases of property and equipment   -0.1-0.1-0.2-0.3-0.7-0.3-0.4
    Net cash used in investing activities   -0.1-0.1-0.2-0.3-0.7-0.3-0.4
   
Cash flows from financing activities          
Payment of deferred offering costs     0.00.0 0.0-0.4
Net proceeds from long-term debt      40.2   
Repayment of long-term debt  -0.1-0.1-0.2     
Repayment of principal on finance leases  0.0   0.0   
Payment of withholding taxes related to stock-based compensation    -0.1     
Proceeds from the issuance of common stock under the ESPP  0.00.5      
Proceeds from the exercise of stock options  0.00.50.11.00.30.10.20.0
    Net cash provided by financing activities  -0.20.5-0.250.940.40.10.2-0.3
    Net decrease in cash, cash equivalents and restricted cash  -36.1-38.5-50.0 29.4-21.1-16.7 
   
Reconciliation of cash, cash equivalents and restricted cash          
Cash and cash equivalents          
   
Cash paid during the period for:          
    Interest  2.42.12.11.70.6   
    Non-cash investing and financing activities:          
        Right-of-use assets acquired through leases   0.20.12.4  0.3 

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