Estados financieros detallados de bioAffinity Technologies, Inc. (BIAF): cuenta de resultados, balance general y flujo de caja. Sigue la evolución de márgenes, deuda, liquidez y rentabilidad año a año con hasta 20 años de histórico.
Resumen del Análisis
Márgenes de los últimos 12 meses: margen bruto -39.6%, margen operativo -209.8%, margen neto -257.3%.
Al precio actual de $5.35, BIAF presenta beneficios negativos (P/E no significativo) y un ROE del -257.27%. La capitalización bursátil es de $2M.
Cuenta de Resultados (10 años)
| Año | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Ingresos | 0 | 0 | 0 | $4803 | $2.5M | $9.4M | $6.2M |
| Coste de Ventas | $40278 | $22242 | $4817 | $467 | $1.7M | $6.0M | $4.7M |
| Beneficio Bruto | -$40278 | -$22242 | -$4817 | $4336 | $791615 | $3.4M | $1.4M |
| I+D | $1.9M | $1.6M | $1.1M | $1.5M | $1.7M | $1.8M | $2.1M |
| Generales y Administrativos | $1.2M | $972101 | $1.1M | $2.5M | $6.8M | $9.9M | $9.9M |
| Gastos Operativos | $3.1M | $2.6M | $2.2M | $4.0M | $8.8M | $12.3M | $12.0M |
| Beneficio Operativo | -$3.1M | -$2.6M | -$2.2M | -$4.0M | -$8.0M | -$9.0M | -$10.6M |
| EBITDA | -$3.0M | -$6.9M | -$5.3M | -$5.6M | -$7.6M | -$8.3M | -$14.3M |
| Gastos por Intereses | $214834 | $382171 | $1.0M | $2.5M | $37125 | $92475 | $44372 |
| Beneficio Antes de Impuestos | -$3.3M | -$7.3M | -$6.3M | -$8.2M | -$7.9M | -$9.0M | -$14.9M |
| Impuestos | $3200 | $2750 | $1950 | $2459 | $20993 | $11650 | $44042 |
| Beneficio Neto | -$3.3M | -$7.3M | -$6.3M | -$8.2M | -$7.9M | -$9.0M | -$14.9M |
| BPA | $-202.50 | $-445.50 | $-1062.90 | $-814.50 | $-409.50 | $-337.50 | $-129.90 |
| BPA Diluido | $-202.50 | $-445.50 | $-1043.55 | $-814.50 | $-409.50 | $-337.50 | $-129.90 |
| Acciones en Circulación (Diluidas) | $16396 | $16396 | $6062 | $9998 | $19440 | $26956 | $114739 |
Cuenta de Resultados (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Ingresos | $1.4M | $1.6M | $1.4M | $1.5M |
| Beneficio Bruto | $390495 | $301211 | $308373 | -$3.3M |
| Beneficio Operativo | -$2.3M | -$3.1M | -$3.6M | -$3.3M |
| EBITDA | -$4.9M | -$3.0M | -$3.5M | -$3.3M |
| Beneficio Neto | -$5.1M | -$3.1M | -$3.6M | -$3.4M |
| BPA | $-71.10 | $-27.30 | $-12.15 | $-9.60 |
| BPA Diluido | $-71.10 | $-27.30 | $-12.15 | $-9.60 |
Balance (10 años)
| Año | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Caja y Equivalentes | $578483 | $83108 | $1.4M | $11.4M | $2.8M | $1.1M | $6.4M |
| Inversiones a Corto | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cuentas por Cobrar | $1530 | $1530 | $1530 | $10489 | $811674 | $1.1M | $541962 |
| Inventario | 0 | $28352 | 0 | $5540 | $18484 | $27608 | $53548 |
| Activos Corrientes | $617506 | $118655 | $1.4M | $12.0M | $4.0M | $2.7M | $7.6M |
| Inmovilizado Material | $28804 | $9450 | $4633 | $214438 | $2.0M | $1.6M | $1.3M |
| Fondo de Comercio | 0 | 0 | 0 | 0 | $1.4M | $1.4M | $1.4M |
| Activos Intangibles | 0 | 0 | 0 | 0 | $833472 | $775139 | $716806 |
| Activos Totales | $658810 | $145605 | $1.5M | $12.2M | $8.2M | $6.5M | $11.0M |
| Cuentas por Pagar | $103418 | $191387 | $230407 | $345042 | $604789 | $987311 | $761901 |
| Deuda a Corto | $4.0M | $10.0M | $11.2M | $251746 | 0 | $171669 | $383871 |
| Pasivos Corrientes | $4.7M | $11.1M | $13.0M | $1.1M | $2.2M | $3.1M | $2.9M |
| Deuda a Largo | 0 | $53466 | $160184 | 0 | 0 | $20180 | $41313 |
| Pasivos Totales | $4.7M | $15.2M | $17.2M | $1.1M | $3.4M | $3.9M | $3.7M |
| Reservas | -$14.9M | -$22.2M | -$28.5M | -$36.7M | -$44.6M | -$53.6M | -$68.6M |
| Patrimonio Neto | -$4.0M | -$15.1M | -$15.8M | $11.0M | $4.9M | $2.6M | $7.3M |
| Deuda Total | $4.0M | $10.0M | $11.4M | $251746 | $1.6M | $1.5M | $1.2M |
| Deuda Neta | $3.4M | $9.9M | $10.0M | -$11.2M | -$1.2M | $395903 | -$5.3M |
| Capital Circulante | -$4.1M | -$11.0M | -$11.6M | $10.8M | $1.7M | -$409807 | $4.7M |
Balance (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Caja y Equivalentes | $7.7M | $6.4M | $3.1M | $2.4M |
| Activos Totales | $11.5M | $11.0M | $7.9M | $7.6M |
| Pasivos Totales | $2.6M | $3.7M | $4.3M | $3.9M |
| Patrimonio Neto | $8.9M | $7.3M | $3.7M | $3.8M |
| Deuda Total | $680948 | $1.2M | $1.4M | $1.4M |
Flujo de Caja (10 años)
| Año | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Beneficio Neto | -$3.3M | -$7.3M | -$6.3M | -$8.2M | -$7.9M | -$9.0M | -$14.9M |
| Amortizaciones | $40278 | $22242 | $4817 | $10182 | $249592 | $605637 | $504835 |
| Compensación en Acciones | 0 | $275732 | $43012 | $248592 | $748823 | $989681 | $671474 |
| Cambio en Capital Circulante | $322010 | $482620 | $632821 | $114203 | $900790 | $179718 | $594324 |
| Flujo de Caja Operativo | -$2.5M | -$2.2M | -$2.0M | -$4.1M | -$6.0M | -$7.3M | -$9.3M |
| Inversiones (CapEx) | -$11404 | -$2888 | -$2 | -$219987 | -$22902 | -$79083 | -$60568 |
| Adquisiciones | 0 | 0 | 0 | 0 | -$2.2M | 0 | 0 |
| Recompra de Acciones | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Dividendos Pagados | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Flujo de Caja Libre | -$2.5M | -$2.2M | -$2.0M | -$4.3M | -$6.1M | -$7.3M | -$9.4M |
Flujo de Caja (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Flujo de Caja Operativo | -$2.5M | -$2.6M | -$3.2M | -$3.2M |
| Inversiones (CapEx) | $3648 | $60565 | -$5660 | -$89966 |
| Flujo de Caja Libre | -$2.5M | -$2.5M | -$3.2M | -$3.3M |
| Dividendos Pagados | 0 | 0 | 0 | 0 |
| Compensación en Acciones | $67132 | -$605355 | $14340 | $784941 |
Crecimiento y Márgenes (10 años)
| Año | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Crecimiento Ingresos (anual) | | | | | +52617.1% | +269.7% | -34.2% |
| Crecimiento Beneficio Neto (anual) | | -119.8% | +13.0% | -28.9% | +2.7% | -13.9% | -64.9% |
| Crecimiento BPA (anual) | | -120.0% | -138.6% | +23.4% | +49.7% | +17.6% | +61.5% |
| Cambio en Acciones (anual) | | +0.0% | -63.0% | +64.9% | +94.4% | +38.7% | +325.7% |
| Crecimiento FCF (anual) | | +11.6% | +7.3% | -109.4% | -41.2% | -21.2% | -27.9% |
| Margen Bruto | | | | 90.3% | 31.3% | 36.1% | 23.2% |
| Margen Operativo | | | | -83511.5% | -314.9% | -95.6% | -171.6% |
| Margen EBITDA | | | | -116777.7% | -301.3% | -89.0% | -232.3% |
| Margen Neto | | | | -169771.2% | -313.5% | -96.6% | -242.0% |
| Margen FCF | | | | -89336.5% | -239.4% | -78.4% | -152.4% |
| Tasa Impositiva Efectiva | -0.1% | -0.0% | -0.0% | -0.0% | -0.3% | -0.1% | -0.3% |
Datos por Acción (10 años)
| Año | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| FCF por Acción | $-152.57 | $-134.82 | $-338.00 | $-429.17 | $-311.76 | $-272.44 | $-81.83 |
| Dividendo por Acción | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Acciones en Circulación (Básicas) | $16396 | $16396 | $5952 | $9998 | $19440 | $26956 | $114739 |
Qué mirar en Salud / Farma
El pipeline de I+D es el activo invisible. Patentes que caducan = ingresos que evaporan. Mira innovación y flujo de caja.
- I+D / Ingresos — Indica inversión en pipeline futuro. Farma seria reinvierte 15-20%
- Crecimiento EPS 5y — Tras caducidad de patentes, ¿siguen creciendo?
- Margen bruto — Farma de marca >70%. Genéricos mucho más bajo — define el tipo de negocio
- FCF / Net Income — Calidad del beneficio — farma grande debería convertir >90%
- ROIC — Capital reinvertido con eficiencia — clave en farma por ciclos de I+D largos
- Deuda neta / EBITDA — Adquisiciones de farma generan mucha deuda — ojo al post-M&A
- P/E vs historial 10y propio — La mejor comparación es con su propia historia, no con competidores
Rentabilidad
| Rentabilidad sobre capital | -257.27% |
| Rentabilidad sobre capital invertido | -237.93% |
| Rentabilidad sobre activos | -199.30% |
| Margen bruto | -39.57% |
| Margen operativo | -209.82% |
| Margen neto | -257.33% |
Salud financiera
| Deuda / Patrimonio | 0.38 |
| Ratio corriente | 1.44 |
| Piotroski F-Score | 2 |
| Altman Z-Score | -10.54 |
Ratios Clave (10 años)
| Año | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| P/E | -18.44 | -8.38 | -3.51 | -0.88 | -1.62 | -1.21 | -0.14 |
| P/VC | -15.17 | -4.06 | -1.41 | 0.65 | 2.65 | 4.24 | 0.28 |
| P/V | 0.00 | 0.00 | 0.00 | 1498.76 | 5.08 | 1.18 | 0.33 |
| Margen Bruto | 0.0% | 0.0% | 0.0% | 90.3% | 31.3% | 36.1% | 23.2% |
| Margen Operativo | 0.0% | 0.0% | 0.0% | -83511.5% | -314.9% | -95.6% | -171.6% |
| Margen Neto | 0.0% | 0.0% | 0.0% | -169771.2% | -313.5% | -96.6% | -242.0% |