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SGP · 10-Q filed May 14, 2026

SGP earnings analysis

What we found in SGP'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

SpyGlass Pharma reported its Q1 2026 results showing a net loss of $13.8 million, translating to negative EPS of $5.72. Significant operational costs were noted, primarily driven by a marked increase in R&D expenses, which rose by 41% year-over-year. The company maintains a strong cash position with $251.0 million on hand, enabling projections for operational sustainability through 2028, while they advance their clinical trials for the BIM-IOL System.

What stood out

The parts that mattered.

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

Net Loss Increased
SpyGlass reported a net loss of $13.8 million for Q1 2026, up from a loss of $8.8 million in Q1 2025.
R&D Expenses Surge
R&D expenses totaled $8.5 million, a 41% increase from $6.1 million for Q1 2025.
Strong Cash Position
The company holds cash and cash equivalents totaling $251.0 million, sufficient to fund operations through 2028.
IPO Success
SpyGlass raised $172.5 million in gross proceeds from its February 2026 IPO, enhancing its financial flexibility.
Interest Income Grows
Other income rose significantly by 1,163%, from $126,000 in Q1 2025 to $1.6 million in Q1 2026.
High G&A Expenses
G&A expenses increased tremendously by 401%, reaching $6.9 million for Q1 2026.
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.

Escalating Net Loss
Net loss increased by 57%, from $8.8 million in Q1 2025 to $13.8 million in Q1 2026.
Dependence on Trials
The company's success relies heavily on the outcomes of ongoing Phase 3 clinical trials for the BIM-IOL System.
Material Weaknesses Identified
A material weakness in internal control over financial reporting has been identified, potentially impairing financial accuracy.
The numbers

What they reported.

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

Earnings per share
$-5.72
Guidance

What they said about what is next.

Outlook deferred to future earnings press release or call.

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.
Earlier filings

What came before.

10-K · March 26, 2026
SpyGlass Pharma (SGP) is a late-stage ophthalmology company advancing a sustained-release bimatoprost Drug Pad‑IOL System (BIM‑IOL) with positive early clinical results and two registrational Phase 3 trials initiated in…

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

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