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INDEX TO UNAUDITED CONDENSED FINANCIAL STATEMENTS TheRas, Inc. Page Unaudited Condensed Financial Statements: Unaudited Condensed Balance Sheets as of

Key Takeaway: TheRas, Inc. has released its unaudited condensed financial statements for the period ending June 30, 2025. The company reported a significant net loss of $28,435 for the quarter, an increase from the previous year. Assets totaled $151,253, a decrease from the end of 2024. Operating expenses also climbed, largely driven by higher research and development costs. The stockholders' deficit continued to grow, raising concerns about the company’s financial health.

Market Sentiment Analysis

CONCERNS & RISKS

  • The company reported significant net losses of $28,435 for Q2 2025 compared to $21,823 in the same period in 2024.
  • Stockholders' deficit increased to $227,733 as of June 30, 2025, up from $178,637 in December 2024.
  • Operating expenses rose considerably, with research and development expenses reaching $27,438 for Q2 2025, higher than previous year's $22,508.

Full Press Release Details

INDEX TO UNAUDITED CONDENSED FINANCIAL STATEMENTS
Page
Unaudited Condensed Financial Statements:
Unaudited Condensed Balance Sheets as of June 30, 2025 and December 31, 2024 F-2
Unaudited Condensed Statements of Operations for the three and six months ended June 30, 2025 and 2024 F-3
Unaudited Condensed Statements of Comprehensive Loss for the three and six months ended June 30, 2025 and 2024 F-4
Unaudited Condensed Statements of Redeemable Convertible Preferred Stock and Stockholders' Deficit for the periods ended June 30, 2025 and 2024 F-5
Unaudited Condensed Statements of Cash Flows for the six months ended June 30, 2025 and 2024 F-7
Notes to Unaudited Condensed Financial Statements F-8
Unaudited Condensed Balance Sheets
(In thousands, except shares and per share
June 30, December 31,
2025 2024
Assets
Current assets:
Cash and cash equivalents $ 31,518 $ 30,851
Short-term marketable securities 99,880 124,780
Receivables from related parties 175 81
Prepaid expenses and other current assets 10,773 2,981
Total current assets 142,346 158,693
Property and equipment, net 900 490
Operating lease right-of-use asset 2,549 -
Other non-current assets 5,326 4,986
Restricted cash 132 132
Total assets $ 151,253 $ 164,301
Liabilities, Redeemable Convertible Preferred Stock, and Stockholders' Deficit
Current liabilities:
Accounts payable $ 2,197 $ 3,074
Accrued compensation and benefits 2,740 3,821
Accrued research and development liabilities 19,802 8,276
Accrued professional services 1,640 655
Payables to related parties 330 483
Operating lease liability, current 320 -
Other accrued liabilities 222 166
Participation right liability - 3,105
Total current liabilities 27,251 19,580
Operating lease liability, noncurrent 2,514 -
Total liabilities 29,765 19,580
Commitments and contingencies (Note 6)
Redeemable convertible preferred stock, $0.0001 par value; 437,497,971 and 409,272,108 shares authorized as of June 30, 2025 and December 31, 2024, respectively; aggregate liquidation preference of $369,256 and $347,227 as of June 30, 2025 and December 31, 2024, respectively; 437,252,971 and 409,272,108 shares issued and outstanding as of June 30, 2025 and December 31, 2024, respectively 349,221 323,358
Stockholders' deficit:
Common stock, $0.0001 par value; 495,000,000 and 465,000,000 shares authorized as of June 30, 2025 and December 31, 2024, respectively; 564,612 and 319,612 shares issued and outstanding as of June 30, 2025 and December 31, 2024, respectively - -
Additional paid-in capital 45,229 43,538
Accumulated deficit (273,013 ) (222,523 )
Accumulated other comprehensive income 51 348
Total stockholders' deficit (227,733 ) (178,637 )
Total liabilities, redeemable convertible preferred stock, and stockholders' deficit $ 151,253 $ 164,301
The accompanying notes are an integral part
of these unaudited condensed financial statements.
Unaudited Condensed Statements of Operations
(In thousands, except shares and per share
Three Months Ended June 30, Six Months Ended June 30,
2025 2024 2025 2024
Operating expenses:
Research and development (1) $ 27,438 $ 22,508 $ 48,073 $ 35,678
General and administrative (2) 2,655 1,363 5,157 3,642
Total operating expenses 30,093 23,871 53,230 39,320
Loss from operations (30,093 ) (23,871 ) (53,230 ) (39,320 )
Other income (expense), net:
Interest income 1,666 1,766 3,475 1,771
Change in fair value of participation right liability - - (725 ) -
Income from related party under transition services agreement - 282 - 284
Other income (expense) (8 ) - (10 ) -
Total other income (expense), net 1,658 2,048 2,740 2,055
Net loss $ (28,435 ) $ (21,823 ) $ (50,490 ) $ (37,265 )
Net loss per share attributable to common stockholders, basic and diluted $ (50.36 ) $ (174.97 ) $ (103.87 ) $ (298.77 )
Weighted-average number of shares used in computing net loss per share attributable to common stockholders, basic and diluted 564,612 124,726 486,104 124,726
The accompanying notes are an integral part
of these unaudited condensed financial statements.
Unaudited Condensed Statements of Comprehensive
Three Months Ended June 30, Six Months Ended June 30,
2025 2024 2025 2024
Comprehensive loss, net of tax:
Net loss $ (28,435 ) $ (21,823 ) $ (50,490 ) $ (37,265 )
Unrealized losses on marketable securities (140 ) (59 ) (297 ) (59 )
Comprehensive loss $ (28,575 ) $ (21,882 ) $ (50,787 ) $ (37,324 )
The accompanying notes
are an integral part of these unaudited condensed financial statements.
Statements of Redeemable Convertible Preferred Stock and Stockholders' Deficit
(In thousands, except share data)
Redeemable Convertible Preferred Stock Common Stock Additional Paid-In Accumulated Accumulated Other Comprehensive Total Stockholder s'
Shares Amount Shares Amount Capital Deficit Income Deficit
Balances as of December 31, 2024 409,272,108 $ 323,358 319,612 $ - $ 43,538 $ (222,523 ) $ 348 $ (178,637 )
Conversion of Series B redeemable convertible preferred stock into common stock (245,000 ) (189 ) 245,000 - 189 - - 189
Stock-based compensation - - - - 627 - - 627
Unrealized losses on marketable securities - - - - - - (157 ) (157 )
Net loss - - - - - (22,055 ) - (22,055 )
Balances as of March 31, 2025 409,027,108 323,169 564,612 - 44,354 (244,578 ) 191 (200,033 )
Issuance of Series B redeemable convertible preferred stock for cash consideration and settlement of participation right liability 28,225,863 26,052 - - - - - -
Stock-based compensation - - - - 875 - - 875
Unrealized losses on marketable securities - - - - - - (140 ) (140 )
Net loss - - - - - (28,435 ) - (28,435 )
Balances as of June 30, 2025 437,252,971 $ 349,221 564,612 $ - $ 45,229 $ (273,013 ) $ 51 $ (227,733 )
The accompanying notes
are an integral part of these unaudited condensed financial statements.
Condensed Statements of Redeemable Convertible Preferred Stock and Stockholders' Deficit
(In thousands, except share data)
Redeemable Convertible Preferred Stock Common Stock Additional Paid-In Accumulated Accumulated Other Comprehensive Total Stockholder s'
Shares Amount Shares Amount Capital Deficit Loss Deficit
Balances as of December 31, 2023 129,580,878 $ 104,808 124,726 $ - $ 32,607 $ (148,248 ) $ - $ (115,641 )
Issuance of Series A redeemable convertible preferred stock to BridgeBio Pharma for cash consideration 5,916,103 5,090 - - 825 - - 825
Contribution from BridgeBio Pharma - - - - 732 - - 732
Stock-based compensation - - - - 660 - - 660
Net loss - - - - - (15,442 ) - (15,442 )
Balances as of March 31, 2024 135,496,981 109,898 124,726 - 34,824 (163,690 ) - (128,866 )
Issuance of Series B redeemable convertible preferred stock for cash consideration, net of issuance costs 254,032,765 196,720 - - - - - -
Contribution from BridgeBio Pharma - - - - 330 - - 330
Stock-based compensation - - - - 279 - - 279
Conversion of related party payables into Series A redeemable convertible preferred stock issued to BridgeBio Pharma 19,742,362 16,740 - - 3,000 - - 3,000
Deemed contribution from BridgeBio Pharma upon forgiveness of related party payables - - - - 3,698 - - 3,698
Unrealized losses on marketable securities - - - - - - (59 ) (59 )
Net loss - - - - - (21,823 ) - (21,823 )
Balances as of June 30, 2024 409,272,108 $ 323,358 124,726 $ - $ 42,131 $ (185,513 ) $ (59 ) $ (143,441 )
The accompanying notes
are an integral part of these unaudited condensed financial statements.
Unaudited Condensed Statements of Cash Flows
Six Months Ended
June 30,
2025 2024
Operating activities
Net loss $ (50,490 ) $ (37,265 )
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of property and equipment 123 104
Stock-based compensation 1,502 3,070
Change in fair value of participation right liability 725 -
Net accretion of premiums on marketable securities (797 ) (213 )
Amortization of right-of-use assets 112 -
Changes in operating assets and liabilities:
Prepaid expenses and other current assets (2,656 ) (1,880 )
Other non-current assets (341 ) (79 )
Accounts payable (1,514 ) (475 )
Accrued compensation and benefits (1,082 ) 6,962
Accrued research and development liabilities 11,526 3,289
Accrued professional services 311 73
Operating lease liabilities 21 -
Other accrued liabilities (85 ) 51
Balances due to and from related parties (247 ) 9,343
Net cash used in operating activities (42,892 ) (17,020 )
Investing activities
Maturities of marketable securities 83,818 -
Purchases of marketable securities (58,418 ) (151,488 )
Change in related party receivables related to cash pooling arrangement - 2,406
Purchases of property and equipment (393 ) (28 )
Net cash provided by (used in) investing activities 25,007 (149,110 )
Financing activities
Issuance of Series A redeemable convertible preferred stock - 5,915
Issuance of Series B redeemable convertible preferred stock, net of issuance costs 22,222 199,261
Payment of deferred transaction costs (3,670 ) -
Contribution from BridgeBio Pharma - 1,062
Net cash provided by financing activities 18,552 206,238
Net increase in cash, cash equivalents, and restricted cash 667 40,108
Cash, cash equivalents, and restricted cash at beginning of period 30,983 250
Cash, cash equivalents, and restricted cash at end of period $ 31,650 $ 40,358
Supplemental disclosures of non-cash investing and financing activities:
Settlement of participation right liability upon issuance of Series B redeemable convertible preferred stock $ 3,830 $ -
Right-of-use asset recognized in exchange for operating lease liabilities $ 2,706 $ -
Deferred de-SPAC transaction costs included in accounts payable and accrued professional services $ 1,312 $ -
Unpaid property and equipment included in other accrued liabilities $ 140 $ -
Conversion of related party payables into Series A redeemable convertible preferred stock issued to BridgeBio Pharma $ - $ 19,740
Deemed contribution from BridgeBio Pharma upon forgiveness of related party payables $ - $ 3,698
Initial recognition of participation right liability in connection with issuance of Series B redeemable convertible preferred stock $ - $ 2,541
Non-cash transfers of property and equipment from BridgeBio Pharma $ - $ 54
The accompanying notes
are an integral part of these unaudited condensed financial statements.
Notes to Unaudited Condensed Financial Statements
Description of the Business
TheRas, Inc. d/b/a BridgeBio Oncology Therapeutics
(the "Company," "we," "our," or "us") was formed as a Delaware corporation in August 2016.
The Company is a clinical-stage biopharmaceutical entity advancing a next-generation pipeline of novel small molecule therapeutics targeting
renin-angiotensin system ("RAS") and Phosphoinositide 3-kinase ("PI3K") malignancies. The Company is headquartered
in South San Francisco, California.
BridgeBio Pharma, Inc. is a commercial-stage biopharmaceutical
company founded to discover, create, test, and deliver transformative medicines to treat patients who suffer from genetic diseases and
cancers with clear genetic drivers. BridgeBio Pharma, Inc. and its controlled entities (collectively, "BridgeBio Pharma")
are related parties of the Company.
On February 28, 2025, the Company entered
into a definitive business combination agreement ("Business Combination Agreement") with Helix Acquisition Corp. II ("Helix"),
a publicly traded special purpose acquisition company ("SPAC") listed on the Nasdaq under the ticker symbol "HLXB."
On August 11, 2025, Helix II Merger Sub,
Inc., a wholly owned subsidiary of Helix, merged with and into the Company, with the Company surviving the merger as a wholly-owned subsidiary
of Helix ("Merger"). In connection with the Merger, Helix changed its name to BridgeBio Oncology Therapeutics, Inc., and the
combined company became listed on the Nasdaq under the new ticker symbol "BBOT" ("de-SPAC Transaction"). Immediately
prior to the closing of the de-SPAC Transaction, Helix issued and sold to investors in a private placement financing shares of its common
stock for an aggregate purchase price of $260.9 million ("PIPE Financing"). These unaudited condensed financial statements
do not reflect the impact of the de-SPAC Transaction, since it was executed after June 30, 2025.
Basis of Presentation
These unaudited condensed financial statements
are prepared in accordance with generally accepted accounting principles in the United States ("US GAAP") for interim financial
information. All costs, as well as assets and liabilities directly associated with the Company's business activity, are included
in the unaudited condensed financial statements. The condensed balance sheet as of December 31, 2024 has been derived from the audited
financial statements at that date, but does not include all of the information and footnotes required by generally accepted accounting
principles for complete financial statements.
These unaudited condensed financial statements
have been prepared on the same basis as the audited annual financial statements and, in the opinion of management, reflect all adjustments,
which include only normal recurring adjustments necessary for the fair presentation of the Company's financial information. The
unaudited results for the three and six months ended June 30, 2025 are not necessarily indicative of results to be expected for the year
ending December 31, 2025 or for any other future annual or interim period.
From its inception through the issuance of the
Series B redeemable convertible preferred stock ("Series B") on April 30, 2024, the Company had been majority-owned and
controlled by BridgeBio Pharma. After the Series B issuance, no individual investor or related party group had a controlling financial
interest in the Company, and the Company has operated independently from BridgeBio Pharma. Subsequent to April 30, 2024, the financial
information included in these unaudited financial statements relates to the Company on a standalone basis.
Prior to April 30, 2024, the Company operated
as part of BridgeBio Pharma and not as an independent entity. From inception through April 30, 2024, these unaudited financial statements
have been derived from BridgeBio Pharma's historical accounting records and are presented on a carve-out basis. For periods prior
to April 30, 2024, the unaudited condensed statement of operations includes allocations of certain general and administrative expenses
to the Company from BridgeBio Pharma. The allocations have been determined on a reasonable basis; however, the amounts are not necessarily
representative of the amounts that would have been reflected in the unaudited financial statements had the Company operated independently
from BridgeBio Pharma. The related transactions are discussed further in Note 12.
Notes to Unaudited Condensed Financial Statements
Since its inception, the Company has incurred
net losses and negative cash flows from operations. As of June 30, 2025, the Company had an accumulated deficit of $273.0 million and
incurred net losses of $50.5 million and $37.3 million during the six months ended June 30, 2025 and June 30, 2024, respectively.
As of June 30, 2025, the Company had a balance
of cash, cash equivalents, and marketable securities of $131.4 million. Upon closing of the de-SPAC Transaction, the combined company
received $366.8 million from Helix, which included the proceeds from the PIPE Financing, the unredeemed cash held by Helix, and reflected
payment of Helix's transaction costs. The Company believes that its existing cash, cash equivalents, and marketable securities balance,
along with the financing received upon the de-SPAC Transaction, will be sufficient to support operations for at least one year from the
issuance date of these unaudited condensed financial statements.
The Company expects to incur additional losses
and negative cash flows for the foreseeable future as it continues its research and development efforts, advances its product candidates
through preclinical and clinical development, enhances its approach and programs, expands its product pipeline, seeks regulatory approval,
prepares for commercialization, hires additional personnel, protects its intellectual property and grows its business. The Company will
need to raise additional capital to support its continuing operations and pursue its long-term business plan, including the development
and commercialization of its product candidates if approved. Financing activities may include, but are not limited to, public or private
equity offerings, debt financings, potential collaborations, licensing agreements, or other sources. Such activities are subject to significant
risks and uncertainties.
2. Summary of Significant Accounting Policies
The Company's significant accounting policies
are disclosed in the Company's financial statements for the year ended December 31, 2024, and related notes. There were no
material changes to the Company's significant accounting policies.
Concentration of Credit Risk and Other Risks and Uncertainties
Cash, cash equivalents, marketable securities,
and restricted cash are financial instruments that subject us to significant concentrations of credit risk. These financial instruments

Frequently Asked Questions

What is included in the unaudited balance sheets?

The balance sheets detail current and non-current assets, liabilities, and stockholder equity as of June 30, 2025, and December 31, 2024.

What are the total liabilities as of June 30, 2025?

As of June 30, 2025, total liabilities amount to $29,765,000.

What was the net loss for the first half of 2025?

The net loss for the six months ended June 30, 2025, was $50,490,000.

How has stockholders' deficit changed?

Stockholders' deficit increased from $(178,637,000) as of December 31, 2024, to $(227,733,000) by June 30, 2025.

What was the cash used in operating activities?

The cash used in operating activities for the six months ended June 30, 2025, was $42,892,000.

Last updated: Aug 13, 2025