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Palatin Technologies Inc Liquidation Value Calculator

Palatin Technologies Inc

Current Price: N/A

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Advanced: All 82 XBRL Tags

Every XBRL tag from SEC EDGAR filings, grouped by financial statement type. total = may include children, fact = independent leaf value.

Balance Sheet

TagValueUnit
accounts_payable
Accounts Payable Current total
AccountsPayableCurrent
$5.45M USD
AI Insight · Accounts payable of $5.5M represents the largest single liability line and must be settled at face value in a liquidation. This balance is elevated and likely includes the $3.8M Altanispac sublicense deferred consideration that the filing states is reflected in current liabilities as of December 31, 2025. If the $3.8M is embedded here, the underlying trade AP is approximately $1.6M—still material but a different risk profile. The filing does not separately XBRL-tag the Altanispac liability, creating ambiguity in the liability decomposition. On liquidation, the full $5.5M is senior to equity.
accounts_receivable
Accounts Receivable Net Current total
AccountsReceivableNetCurrent
$1.64M USD
AI Insight · AR of $1.6M at December 31, 2025, tagged as AccountsReceivableNetCurrent, is new versus the prior period (nil at September 30, 2025 based on prior filing). This likely represents amounts due under the Boehringer Ingelheim FTE reimbursement or milestone receivable. At 90-95% recovery haircut, recoverable value is approximately $1.5M. Counterparty is a large pharmaceutical company (BI), so credit quality is high and 90% haircut may be conservative, but the standard lens applies.
Receivables Net Current total
ReceivablesNetCurrent
$2.00M USD
AI Insight · A separate $2.0M receivable is tagged ReceivablesNetCurrent, distinct from the AR line. Based on context, this appears to be the milestone or upfront payment receivable from Boehringer Ingelheim. At 90-95% recovery, this contributes approximately $1.8M-$1.9M to liquidation proceeds. The filing does not separately narrate the nature of this specific balance in the notes reviewed; it may overlap with deferred revenue mechanics from the BI agreement.
cash
Cash And Cash Equivalents At Carrying Value total
CashAndCashEquivalentsAtCarryingValue
$14.48M USD
AI Insight · Cash and equivalents of $14.5M at December 31, 2025, recover at 100% under the liquidation lens. This is a step-change from the prior filing period (September 30, 2025 cash of $1.3M), driven by the November 2025 public offering gross proceeds of approximately $18.2M ($16.9M net to company) plus warrant exercises of $1.5M in the six-month period. Cash is the dominant asset and the sole high-confidence recovery line. The Company's management asserts twelve-month going-concern adequacy based on this position.
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents total
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
$14.48M USD
current_liabilities
Accrued Liabilities Current total
AccruedLiabilitiesCurrent
$659,841 USD
Operating Lease Liability Current total
OperatingLeaseLiabilityCurrent
$219,727 USD
AI Insight · Current operating lease liability of $0.22M and noncurrent of $0.13M ($0.35M aggregate) remain on the balance sheet at December 31, 2025. Under the liquidation lens, these do not extinguish on wind-up and must be settled at face value. The corresponding ROU asset of $0.35M recovers at or near zero. The prior period (September 30, 2025) showed $0.13M current lease obligation; the current period shows $0.22M current, indicating the lease term is running down but ASC 842 classification shift is pushing more into current. Net liquidation impact is approximately negative $0.35M versus zero ROU recovery.
Other Accrued Liabilities Current total
OtherAccruedLiabilitiesCurrent
$7,940 USD
liabilities_current
Liabilities Current total
LiabilitiesCurrent
$6.33M USD
AI Insight · Total current liabilities of $6.3M include the $3.8M Altanispac deferred consideration per MD&A disclosure, which is not separately XBRL-tagged and appears embedded in AccountsPayableCurrent. On a December 31, 2025 liquidation snap, this full amount is a face-value claim against assets. The prior period current liabilities were $8.2M (per prior filing), so the headline number declined modestly despite the Altanispac liability being added, reflecting paydown of other obligations from operating cash.
liabilities_total
Liabilities total $6.46M USD
operating_lease_liability
Operating Lease Liability Current fact
OperatingLeaseLiabilityCurrent
$219,727 USD
AI Insight · Current operating lease liability of $0.22M and noncurrent of $0.13M ($0.35M aggregate) remain on the balance sheet at December 31, 2025. Under the liquidation lens, these do not extinguish on wind-up and must be settled at face value. The corresponding ROU asset of $0.35M recovers at or near zero. The prior period (September 30, 2025) showed $0.13M current lease obligation; the current period shows $0.22M current, indicating the lease term is running down but ASC 842 classification shift is pushing more into current. Net liquidation impact is approximately negative $0.35M versus zero ROU recovery.
Operating Lease Liability Noncurrent fact
OperatingLeaseLiabilityNoncurrent
$129,061 USD
shares_outstanding
Common Stock Shares Outstanding total
CommonStockSharesOutstanding
1.8M shares
Unmapped Tags (67)
Additional Paid In Capital
AdditionalPaidInCapital
$473.11MUSD
Assets
Assets
$17.93MUSD
Assets Current
AssetsCurrent
$17.47MUSD
Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
$0USD/shares
Common Stock Shares Authorized
CommonStockSharesAuthorized
$300.00Mshares
Common Stock Shares Issued
CommonStockSharesIssued
$1.76Mshares
Common Stock Value
CommonStockValue
$17,572USD
Investment Income Net
InvestmentIncomeNet
$83,668USD
Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
$17.93MUSD
Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
$346,764USD
Preferred Stock Par Or Stated Value Per Share
PreferredStockParOrStatedValuePerShare
$0USD/shares
Preferred Stock Shares Authorized
PreferredStockSharesAuthorized
$10.00Mshares
Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
$113,485USD
Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
$-461.66MUSD
Stockholders Equity
StockholdersEquity
$11.47MUSD
AI Insight · Reported stockholders' equity of $11.5M reflects the substantial dilutive capital raise in November 2025 ($16.9M net common stock issuance tagged as StockIssuedDuringPeriodValueOther at $16.9M). This is up dramatically from the near-zero or negative equity implied by the September 30, 2025 balance (prior filing showed cash of $1.3M against current liabilities of $8.2M). Accumulated deficit stands at negative $461.7M, reflecting the company's history of losses. Under liquidation lens, book equity of $11.5M overstates actual recovery to common shareholders due to preferred liquidation preferences and the standard liquidation discount on non-cash assets.
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
$11.91MUSD
Depreciation And Amortization
DepreciationAndAmortization
$28,775USD
Increase Decrease In Accounts Payable
IncreaseDecreaseInAccountsPayable
$-1.55MUSD
Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
$1.64MUSD
Increase Decrease In Accrued Liabilities
IncreaseDecreaseInAccruedLiabilities
$-221,571USD
Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
$-63,711USD
Increase Decrease In Other Receivables
IncreaseDecreaseInOtherReceivables
$-29,468USD
Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
$972,381USD
Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
$18.35MUSD
Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
$-12,816USD
Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
$-6.43MUSD
Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
$12,816USD
Proceeds From Issuance Of Common Stock
ProceedsFromIssuanceOfCommonStock
$16.91MUSD
Proceeds From Warrant Exercises
ProceedsFromWarrantExercises
$1.46MUSD
Share Based Compensation
ShareBasedCompensation
$478,451USD
Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
$24,769shares
Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
$408USD/shares
Share Based Compensation Arrangement By Share Based Payment Award Options Expirations In Period
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod
$4,031shares
Share Based Compensation Arrangement By Share Based Payment Award Options Forfeitures In Period
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod
$590shares
Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
$39,550shares
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
$79,720shares
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
$159USD/shares
Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Exercisable Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber
$54,951shares
Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Exercisable Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice
$47USD/shares
Share Based Compensation Arrangements By Share Based Payment Award Options Expirations In Period Weighted Average Exercise Price
ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice
$488USD/shares
Share Based Compensation Arrangements By Share Based Payment Award Options Forfeitures In Period Weighted Average Exercise Price
ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice
$113USD/shares
Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price
ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
$21USD/shares
Stock Issued During Period Value Share Based Compensation
StockIssuedDuringPeriodValueShareBasedCompensation
$478,451USD
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
$8.59Mshares
Earnings Per Share Basic
EarningsPerShareBasic
$-1USD/shares
Earnings Per Share Diluted
EarningsPerShareDiluted
$-1USD/shares
General And Administrative Expense
GeneralAndAdministrativeExpense
$4.79MUSD
Interest Expense Nonoperating
InterestExpenseNonoperating
$2,500USD
Net Income Loss
NetIncomeLoss
$-2.59MUSD
Operating Expenses
OperatingExpenses
$11.63MUSD
Operating Income Loss
OperatingIncomeLoss
$-2.67MUSD
Operating Lease Right Of Use Asset Amortization Expense
OperatingLeaseRightOfUseAssetAmortizationExpense
$63,120USD
Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
$81,168USD
Other Prepaid Expense Current
OtherPrepaidExpenseCurrent
$349,630USD
Prepaid Expense And Other Assets
PrepaidExpenseAndOtherAssets
$1.35MUSD
Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
$1.35MUSD
Research And Development Expense
ResearchAndDevelopmentExpense
$6.85MUSD
Revenue From Contract With Customer Excluding Assessed Tax
RevenueFromContractWithCustomerExcludingAssessedTax
$8.96MUSD
Revenue Remaining Performance Obligation
RevenueRemainingPerformanceObligation
$346,341USD
Revenue Remaining Performance Obligation
RevenueRemainingPerformanceObligation
$300,000EUR
Accrued Professional Fees Current
AccruedProfessionalFeesCurrent
$105,565USD
Depreciation
Depreciation
$28,775USD
Interest Paid Net
InterestPaidNet
$2,500USD
Number Of Operating Segments
NumberOfOperatingSegments
$1Segment
Segment Reporting Other Item Amount
SegmentReportingOtherItemAmount
$-81,168USD
Stock Issued During Period Value Other
StockIssuedDuringPeriodValueOther
$16.91MUSD
AdministrativeFeesExpense
AdministrativeFeesExpense
$3.08MUSD

Showing balance sheet tags only. Liquidation analysis uses balance sheet data.

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