CHAMPIONS ONCOLOGY, INC.
For the period ended Apr 30, 2026. Filed Jul 27, 2026.
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FY2026 · Filed Jul 27, 2026
CSBR$4.75-1.9%Stored close · as of Nov 10, 2026
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Item 8. Consolidated Statements of Cash Flows
(Dollars in Thousands)
| Year Ended April 30, | ||
|---|---|---|
| 2026 | 2025 | |
| Operating activities: | ||
| Net income (loss) | $(1,175) | $4,701 |
| Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: | ||
| Stock-based compensation expense | 1,237 | 654 |
| Depreciation and amortization expense | 1,377 | 1,640 |
| Loss on sale and disposal of equipment | 111 | 293 |
| Decrease in uncertain tax position | — | (181) |
| Operating lease right-of-use assets | 1,383 | 1,172 |
| Gain on termination of operating lease | (9) | — |
| Allowance and estimated credit losses | 28 | (272) |
| Changes in operating assets and liabilities: | ||
| Accounts receivable | (2,002) | (1,436) |
| Prepaid expenses and other current assets | 200 | 144 |
| Other long term assets | (16) | — |
| Accounts payable | 2,558 | (1,749) |
| Accrued liabilities | 37 | 395 |
| Operating lease liabilities | (1,586) | (1,324) |
| Deferred revenue | (6,615) | 3,349 |
| Net cash provided by (used in) operating activities | (4,472) | 7,386 |
| Investing activities: | ||
| Purchase of property and equipment | (564) | (389) |
| Proceeds from sale of equipment | 24 | — |
| Net cash used in investing activities | (540) | (389) |
| Financing activities: | ||
| Proceeds from exercise of options | 234 | 320 |
| Finance lease payments | (135) | (150) |
| Net cash provided by financing activities | 99 | 170 |
| Increase (decrease) in cash | (4,913) | 7,167 |
| Cash, beginning of year | 9,785 | 2,618 |
| Cash, end of year | $4,872 | $9,785 |
| Non-cash investing activities: | ||
| Equipment purchased in accounts payable | 98 | 197 |
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