How much cash and short-term investments does the Company have, and did it grow in 2022?

The current ratio is current assets (assets that can turn into cash within a year) /current liabilities (liabilities due within a year). Does the Company have enough assets to cover these short-term liabilities? What is the current ratio for 2022 and 2021?

What was the accumulated deficit at 12/31/22, and what does it say about the company?

What other observations do you have about this balance sheet?

HUBSPOT, INC.

CONSOLIDATED BALANCE SHEETS

(In thousands, except per share amounts)

		December 31, 2022			December 31, 2021
Assets
Current assets:
Cash and cash equivalents		$	331,022			$	377,013
Short-term investments			1,081,662				820,962
Accounts receivablenet of allowance for doubtful accounts of $3,266and $1,768at December 31, 2022 and 2021, respectively			226,849				157,362
Deferred commission expense			70,992				59,849
Prepaid expenses and other current assets			44,074				38,388
Total current assets			1,754,599				1,453,574
Long-term investments			112,791				174,895
Property and equipment, net			105,227				96,134
Capitalized software development costs, net			63,790				39,858
Right-of-use assets			319,304				280,828
Deferred commission expense, net of current portion			66,559				42,681
Other assets			58,795				29,244
Intangible assets, net			17,446				10,565
Goodwill			46,227				47,075
Total assets			2,544,738				2,174,854
Liabilities and stockholders' equity
Current liabilities:
Accounts payable			20,883				2,773
Accrued compensation costs			62,846				63,836
Accrued expenses and other current liabilities			102,122				74,457
Convertible senior notes							19,630
Operating lease liabilities			35,928				26,364
Deferred revenue			539,874				430,414
Total current liabilities			761,653				617,474
Operating lease liabilities, net of current portion			316,184				283,873
Deferred revenue, net of current portion			5,904				4,473
Other long-term liabilities			14,546				12,134
Convertible senior notes, net of current portion			454,227				383,101
Total liabilities			1,552,514				1,301,055
Commitments and contingencies (Note 11)
Stockholders' equity:
Common stock, $0.001par value500,000shares authorized; 50,127and 48,300shares issued; 49,217and 47,390shares outstanding at December 31, 2022 and 2021, respectively			49				47
Additional paid-in capital			1,647,446				1,436,089
Accumulated other comprehensive loss			(12,890	)			(1,339	)
Accumulated deficit			(642,381	)			(560,998	)
Total stockholders' equity			992,224				873,799
Total liabilities and stockholders' equity		$	2,544,738			$	2,174,854

The accompanying notes are an integral part of the consolidated financial statements.