Oyster Point Pharma, Inc. (OYST) [Rocket]

In millions, except per share items	Dec-31-21	Dec-31-20	Dec-31-19	Dec-31-18	Dec-31-17
	10-K	10-K	10-K	10-K	S-1/A
Assets
Cash and equivalents	193.4	192.6	139.1	5.2	22.3
Accounts receivable, net	6.7
Inventories	6.1
Other current assets	9.1	3.8	3.0	0.4	0.9
Total current assets	215.3	196.4	142.2	5.6	23.2
Property, plant, and equipment, net	2.5	0.8	0.2
Long-term investments	0.9
Other fixed assets	1.1			0.0
Total assets	222.6	197.9	143.2	5.7	23.2

Accounts payable	6.5	2.3	0.5	0.5	0.4
Accrued expenses	21.5	8.3	4.6	0.4	1.6
Short-term debt	0.0	0.0	0.0	0.0	0.0
Other current liabilities	0.8	0.4	0.3	0.1
Total current liabilities	28.8	11.0	5.4	0.9	2.1
Long-term debt	89.8
Other liabilities	4.5	0.3	0.5	0.0
Total liabilities	123.1	11.3	5.9	0.9	2.1

Shareholders' equity [+]	99.5	186.7	137.3	4.8	21.1
Paid-in capital	354.9	341.4	221.5	0.3	0.1
Retained earnings	-255.4	-154.8	-84.2	-38.5	-22.0
Tangible shareholders' equity	99.5	186.7	137.3	4.8	21.1