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Condensed Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 7,786 $ 2,922
Short-term investments 4,775 0
Advances to suppliers 227 240
Prepaid expenses and other current assets 71 68
Current assets of discontinued operations 8,023 25,347
Total current assets 20,882 28,577
Noncurrent assets:    
Property and equipment, net 166 239
Operating right-of-use assets 305 513
Other noncurrent assets 224 213
Noncurrent assets of discontinued operations 4,356 4,773
Total noncurrent assets 5,051 5,738
Total assets 25,933 34,315
Current liabilities:    
Accounts payable 363 295
Accrued expenses 938 840
Current portion of operating lease liabilities 320 282
Other current liabilities 822 780
Current liabilities of discontinued operations 11,133 8,813
Total current liabilities 13,576 11,010
Noncurrent liabilities:    
Operating lease liabilities 0 307
Deferred revenue 28,600 27,400
Other noncurrent liabilities 3,981 3,686
Noncurrent liabilities of discontinued operations 3,766 6,197
Total noncurrent liabilities 36,347 37,590
Total liabilities 49,923 48,600
Commitments and Contingencies  
Shareholders’ deficit    
Ordinary shares ($0.0001 par value; 500,000,000 shares authorized; 40,316,320 and 41,122,320 shares issued and outstanding as of December 31, 2024 and 2025, respectively) 4 4
Additional paid-in capital 375,664 373,185
Accumulated deficit (408,431) (407,425)
Accumulated other comprehensive income 602 1,336
Total BeyondSpring Inc.’s shareholders’ deficit (32,161) (32,900)
Noncontrolling interests 8,171 18,615
Total shareholders’ deficit (23,990) (14,285)
Total liabilities and shareholders’ deficit $ 25,933 $ 34,315