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BBNX · 10-Q filed April 21, 2026

BBNX earnings analysis

What we found in BBNX's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Beta Bionics reported Q1 net sales of $27,626 (in thousands) versus $17,639 in Q1 2025, with gross profit of $16,437 and net loss of $(21,895). Gross margin expanded to 59.5% and EPS improved to $(0.49) but the company remains loss-making and used cash in operations. Liquidity remains sizable with cash, short-term and long-term investments of $239,385 (in thousands) but operating cash burn increased vs. prior year.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Strong top-line growth
Net sales increased to $27,626 (in thousands) in Q1 2026 from $17,639 (in thousands) in Q1 2025, an increase of $9,987 (in thousands) (≈56.6%).
Gross margin expansion
Gross profit rose to $16,437 (in thousands) giving a gross margin of 59.5% (16,437/27,626), up from 50.9% in Q1 2025 (8,971/17,639).
Operating leverage vs. prior year (partial)
Loss from operations narrowed to $(24,271) (in thousands) from $(18,642) (in thousands) on a higher revenue base, and net loss improved to $(21,895) (in thousands) from $(28,656) (in thousands) year-over-year.
Liquidity: large cash + investments balance
Cash and cash equivalents $30,206, short-term investments $169,314 and long-term investments $39,865 (all in thousands), totaling $239,385 (in thousands) available on the balance sheet as of March 31, 2026.
Company operates as a single segment
Per Note on segment information, Beta Bionics reports one operating segment — total company net sales $27,626 (in thousands) for the quarter; top customer concentrations include Distributor G 17.8% and Distributor H 17.3% of net sales for the quarter.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Continued operating losses and accumulated deficit
Company reported a net loss of $(21,895) (in thousands) for the quarter and an accumulated deficit of $(391,832) (in thousands) as of March 31, 2026.
Negative operating cash flow / free cash flow
Net cash used in operating activities was $(23,832) (in thousands) in Q1 2026 (worse vs. $(19,975) in Q1 2025) and free cash flow (operating cash flow less capex) was approximately $(25,209) (in thousands) (23,832 + 1,377).
Working capital compression vs. prior quarter
Current assets decreased to $247,986 (in thousands) from $267,905 (in thousands) and current liabilities decreased to $23,191 (in thousands) from $30,924 (in thousands), leaving working capital of $224,795 (in thousands) (down $12,186 from $236,981 at 12/31/25).
Inventory build ties cash
Inventories increased to $23,727 (in thousands) from $21,722 (in thousands), a $2,005 (in thousands) increase that ties up working capital.
Decline in short-term investments
Short-term investments declined to $169,314 (in thousands) from $187,549 (in thousands) at 12/31/25, a reduction of $18,235 (in thousands).
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $41 Operating expenses $147 Left as operating profit $-88
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$-0.49
Gross margin
59.5%
Operating margin
-87.9%
Segment
One operating segment (total company) — Net sales $27,626 (in thousands) for the three months ended March 31, 2026; top customer concentrations: Distributor G 17.8% and Distributor H 17.3% of net sales.
Guidance

What they said about what is next.

This 10-Q does not present numeric forward-looking guidance. (Separately, the company disclosed in an 8-K filed 2026-04-21 that it raised full-year 2026 revenue guidance to approximately $131 million–$136 million and raised gross margin guidance to 57.5%–59.5% and PBP new-patient starts guidance to 37%–39%.)

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

Read the next one first.

We read every filing BBNX makes the day it lands, and put it next to what the options market did about it. Members get both, and an alert when a filing arrives.

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