Athira Pharma Balance Sheet 2011-2026 | ATHA

Balance Sheet is a fundamental financial report of Athira Pharma, providing a complete picture of the company’s financial position at a specific point in time. Unlike the income statement, which records the results of operations over a certain period, the balance sheet shows what assets the company owns, what liabilities it has to creditors, and what equity is available to the owners.

For an investor, the balance sheet is important because it allows assessing the company’s financial stability, understanding how much debt it carries, and how dependent it is on borrowed financing. It helps calculate key liquidity and leverage ratios. When analyzing, attention should be paid to the debt-to-equity ratio (Debt/Equity), the amount of cash on the balance sheet, and the ratio of current liabilities to liquid assets.

• Vertical and horizontal analysis
  Vertical analysis shows the structure of the balance sheet as a percentage of total assets or liabilities, while horizontal analysis shows the dynamics of changes over multiple periods.
• Asset quality
  It is important to evaluate not only the amount of assets but also their liquidity and realizability.
• Accounting for off-balance sheet liabilities
  Some liabilities may not be directly reflected in the balance sheet, which requires additional attention.