Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Current assets:
Cash and cash equivalents	$ 4,036	$ 7,786
Short-term investments	3,827	4,775
Advances to suppliers	177	227
Prepaid expenses and other current assets	181	71
Current assets of discontinued operations	5,283	8,023
Total current assets	13,504	20,882
Noncurrent assets:
Property and equipment, net	152	166
Operating right-of-use assets	240	305
Other noncurrent assets	126	224
Noncurrent assets of discontinued operations	4,384	4,356
Total noncurrent assets	4,902	5,051
Total assets	18,406	25,933
Current liabilities:
Accounts payable	646	363
Accrued expenses	1,278	938
Current portion of operating lease liabilities	246	320
Other current liabilities	937	822
Current liabilities of discontinued operations	9,263	11,133
Total current liabilities	12,370	13,576
Noncurrent liabilities:
Deferred revenue	28,994	28,600
Other noncurrent liabilities	4,239	3,981
Noncurrent liabilities of discontinued operations	3,157	3,766
Total noncurrent liabilities	36,390	36,347
Total liabilities	48,760	49,923
Commitments and Contingencies
Shareholders’ deficit
Ordinary shares ($0.0001 par value; 500,000,000 shares authorized; 41,122,320 and 41,119,820 shares issued and outstanding as of December 31, 2025 and March 31, 2026)	4	4
Additional paid-in capital	375,739	375,664
Accumulated deficit	(410,590)	(408,431)
Accumulated other comprehensive income	360	602
Total BeyondSpring Inc.’s shareholders’ deficit	(34,487)	(32,161)
Noncontrolling interests	4,133	8,171
Total shareholders’ deficit	(30,354)	(23,990)
Total liabilities and shareholders’ deficit	$ 18,406	$ 25,933

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Balance Type:	credit
Period Type:	instant

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).