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Audited Consolidated Balance Sheet as of December 31, 2016 and Unaudited Interim Consolidated Balance Sheet as of March 31, 2017 - USD ($)
$ in Thousands
Mar. 31, 2017
Dec. 31, 2016
Current assets:    
Cash $ 54,564 $ 11,687
Advances to suppliers 916 799
Deferred IPO costs 0 1,861
Prepaid expenses 131 176
Other current assets 54 184
Total current assets 55,665 14,707
Noncurrent assets:    
Property and equipment, net 88 80
Other noncurrent assets 203 121
Total noncurrent assets 291 201
Total assets 55,956 14,908
Current liabilities:    
Accounts payable 1,012 444
Due to related parties 7 210
Government grants 291 288
Accrued expenses 459 1,432
Other current liabilities 161 235
Total current liabilities 1,930 2,609
Total liabilities 1,930 2,609
Commitments and contingencies
Equity:    
Ordinary shares ($0.0001 par value; 500,000,000 shares authorized; 16,879,628 shares and 21,707,925 shares issued and outstanding as of December 31, 2016 and March 31, 2017, respectively) 2 2
Additional paid-in capital 133,812 44,369
Accumulated deficit (79,524) (32,128)
Accumulated other comprehensive loss (96) (91)
Total BeyondSpring Inc.’s equity 54,194 12,152
Noncontrolling interests (168) 147
Total equity 54,026 12,299
Total liabilities and equity $ 55,956 $ 14,908