Audited Consolidated Balance Sheet as of December 31, 2016 and Unaudited Interim Consolidated Balance Sheet as of June 30, 2017 - USD ($)
$ in Thousands
Jun. 30, 2017
Dec. 31, 2016
Current assets:    
Cash $ 48,980 $ 11,687
Advances to suppliers 1,276 799
Deferred IPO costs 0 1,861
Prepaid expenses 338 176
Other current assets 227 184
Total current assets 50,821 14,707
Noncurrent assets:    
Property and equipment, net 87 80
Other noncurrent assets 210 121
Total noncurrent assets 297 201
Total assets 51,118 14,908
Current liabilities:    
Accounts payable 2,030 444
Due to related parties 2 210
Government grants 295 288
Accrued expenses 584 1,432
Other current liabilities 301 235
Total current liabilities 3,212 2,609
Total liabilities 3,212 2,609
Commitments and contingencies
Ordinary shares ($0.0001 par value; 500,000,000 shares authorized; 16,879,628 shares and 22,844,962 shares issued and outstanding as of December 31, 2016 and June 30, 2017, respectively) 2 2
Additional paid-in capital 141,143 44,369
Accumulated deficit (92,865) (32,128)
Accumulated other comprehensive loss (94) (91)
Total BeyondSpring Inc.’s equity 48,186 12,152
Noncontrolling interests (280) 147
Total equity 47,906 12,299
Total liabilities and equity $ 51,118 $ 14,908