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Strategic guidance to help your business navigate challenges and seize opportunities for growth.
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Biotech
R&D tax credits, clinical trial cost tracking, grant accounting, and investor-ready financials for biotechnology companies from early-stage research through commercialization.
Financial Infrastructure for Biotechnology Companies
Biotechnology companies face a unique financial profile: years of intensive R&D spending before any revenue, complex grant and collaboration agreement accounting, IP valuation challenges, and the constant need for investor-grade financial reporting to support fundraising. The margin for financial error in biotech is zero, investors and regulators demand precision.
SMAART Company provides specialized financial services for biotech companies at every stage, from pre-revenue startups burning through NIH grants to commercial-stage firms managing product launch economics. We understand ASC 730 R&D accounting, collaboration revenue recognition, and the tax strategies that help biotech companies extend runway and maximize R&D credits.
Core Directives
R&D Credit Maximization
Grant & Collaboration Accounting
Investor-Ready Reporting
Operational Milestones
01
Pipeline Assessment
Map your R&D programs, funding sources, and financial infrastructure against your development stage and fundraising needs.
02
R&D & Grant Strategy
Implement qualified research expense tracking, grant compliance systems, and R&D credit documentation.
03
Financial Infrastructure
Build investor-grade accounting systems, burn rate dashboards, and GAAP-compliant reporting frameworks.
04
Milestone Support
Ongoing financial modeling, fundraising preparation, and strategic advisory through clinical and commercial milestones.
Included Services & Outcomes
R&D Tax Credit Documentation (Federal & State)
Clinical Trial Cost Tracking & Allocation
Grant Accounting (NIH, SBIR, STTR)
Collaboration Agreement Revenue Recognition
IP Valuation & Amortization
Investor Financial Reporting & Projections
Stock Option & Equity Compensation Accounting
409A Valuation Services
Biotech Finance for Every Stage of the Pipeline.
SMAART guides biotech companies through R&D tax credits, grant accounting, milestone-based revenue recognition, and investor-ready financials from seed through IPO.
FAQ
Questions &
Answers
Get answers to the most common questions about our biotech services.
Pre-revenue biotech companies can carry forward R&D credits for up to 20 years or, for qualifying small businesses, offset payroll taxes with up to $500,000 in R&D credits annually, effectively monetizing credits before generating revenue.
NIH grants are typically recognized as revenue or contra-expense depending on the grant structure. SMAART ensures proper recognition, cost allocation to grants, and compliance with NIH reporting requirements.
Yes. We prepare investor-ready financial packages including audited or reviewed financials, detailed projections, cap table management, and data room organization.
ASC 808 governs accounting for collaborative arrangements in biotech. It applies when two parties share risks and rewards of a joint development effort. SMAART ensures proper recognition of costs and revenue under these arrangements.
Fund Your Discovery. Protect Your Science.
Partner with SMAART for biotech-specialized financial management, R&D credit maximization, and the investor-ready reporting your company needs to advance.
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