vs

Side-by-side financial comparison of Alpha Cognition Inc. (ACOG) and MANHATTAN BRIDGE CAPITAL, INC (LOAN). Click either name above to swap in a different company.

Alpha Cognition Inc. is the larger business by last-quarter revenue ($2.8M vs $2.1M, roughly 1.4× MANHATTAN BRIDGE CAPITAL, INC). MANHATTAN BRIDGE CAPITAL, INC runs the higher net margin — 61.6% vs -245.5%, a 307.1% gap on every dollar of revenue.

Manhattan Bridge Capital, Inc. is a U.S.-based real estate finance firm that provides short-term asset-backed secured loans primarily to real estate investors. Its core offerings include bridge loans for residential and commercial property acquisitions, rehabilitation, and refinancing, serving clients across key U.S. real estate markets.

ACOG vs LOAN — Head-to-Head

Bigger by revenue
ACOG
ACOG
1.4× larger
ACOG
$2.8M
$2.1M
LOAN
Higher net margin
LOAN
LOAN
307.1% more per $
LOAN
61.6%
-245.5%
ACOG

Income Statement — Q4 FY2025 vs Q1 FY2026

Metric
ACOG
ACOG
LOAN
LOAN
Revenue
$2.8M
$2.1M
Net Profit
$-6.9M
$1.3M
Gross Margin
Operating Margin
-283.7%
61.4%
Net Margin
-245.5%
61.6%
Revenue YoY
-9.1%
Net Profit YoY
-7.2%
EPS (diluted)
$-0.10
$0.11

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ACOG
ACOG
LOAN
LOAN
Q1 26
$2.1M
Q4 25
$2.8M
$2.0M
Q3 25
$2.8M
$2.0M
Q2 25
$1.7M
$2.4M
Q1 25
$2.9M
$2.3M
Q4 24
$2.4M
Q3 24
$2.3M
Q2 24
$2.4M
Net Profit
ACOG
ACOG
LOAN
LOAN
Q1 26
$1.3M
Q4 25
$-6.9M
$1.1M
Q3 25
$-1.3M
$1.2M
Q2 25
$-10.5M
$1.4M
Q1 25
$-2.0M
$1.4M
Q4 24
$1.3M
Q3 24
$1.4M
Q2 24
$1.4M
Gross Margin
ACOG
ACOG
LOAN
LOAN
Q1 26
Q4 25
Q3 25
Q2 25
96.7%
Q1 25
99.6%
Q4 24
Q3 24
Q2 24
Operating Margin
ACOG
ACOG
LOAN
LOAN
Q1 26
61.4%
Q4 25
-283.7%
55.9%
Q3 25
-187.0%
58.8%
Q2 25
-346.1%
59.9%
Q1 25
-125.9%
60.2%
Q4 24
55.2%
Q3 24
60.3%
Q2 24
57.5%
Net Margin
ACOG
ACOG
LOAN
LOAN
Q1 26
61.6%
Q4 25
-245.5%
56.1%
Q3 25
-46.4%
59.1%
Q2 25
-632.7%
60.0%
Q1 25
-68.5%
60.4%
Q4 24
55.4%
Q3 24
60.5%
Q2 24
57.7%
EPS (diluted)
ACOG
ACOG
LOAN
LOAN
Q1 26
$0.11
Q4 25
$-0.10
$0.10
Q3 25
$-0.30
$0.11
Q2 25
$-0.65
$0.12
Q1 25
$-0.13
$0.12
Q4 24
$0.12
Q3 24
$0.12
Q2 24
$0.12

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ACOG
ACOG
LOAN
LOAN
Cash + ST InvestmentsLiquidity on hand
$66.0M
Total DebtLower is stronger
Stockholders' EquityBook value
$62.5M
$43.1M
Total Assets
$79.7M
$64.3M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACOG
ACOG
LOAN
LOAN
Q1 26
Q4 25
$66.0M
Q3 25
$35.4M
Q2 25
$39.4M
Q1 25
$45.5M
Q4 24
Q3 24
Q2 24
Stockholders' Equity
ACOG
ACOG
LOAN
LOAN
Q1 26
$43.1M
Q4 25
$62.5M
$43.1M
Q3 25
$33.9M
$43.3M
Q2 25
$31.9M
$43.4M
Q1 25
$40.8M
$43.3M
Q4 24
$43.3M
Q3 24
$43.3M
Q2 24
$43.2M
Total Assets
ACOG
ACOG
LOAN
LOAN
Q1 26
$64.3M
Q4 25
$79.7M
$62.4M
Q3 25
$46.3M
$60.0M
Q2 25
$45.1M
$67.6M
Q1 25
$48.6M
$65.8M
Q4 24
$67.4M
Q3 24
$70.7M
Q2 24
$68.8M

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ACOG
ACOG
LOAN
LOAN
Operating Cash FlowLast quarter
$-6.9M
$1.3M
Free Cash FlowOCF − Capex
$-7.1M
FCF MarginFCF / Revenue
-252.6%
Capex IntensityCapex / Revenue
5.3%
Cash ConversionOCF / Net Profit
0.99×
TTM Free Cash FlowTrailing 4 quarters
$-20.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ACOG
ACOG
LOAN
LOAN
Q1 26
$1.3M
Q4 25
$-6.9M
$4.9M
Q3 25
$-5.3M
$1.4M
Q2 25
$-6.1M
$1.2M
Q1 25
$-2.0M
$1.2M
Q4 24
$4.9M
Q3 24
$1.2M
Q2 24
$1.3M
Free Cash Flow
ACOG
ACOG
LOAN
LOAN
Q1 26
Q4 25
$-7.1M
$4.9M
Q3 25
$-5.4M
Q2 25
$-6.1M
Q1 25
$-2.1M
Q4 24
$4.9M
Q3 24
$1.2M
Q2 24
FCF Margin
ACOG
ACOG
LOAN
LOAN
Q1 26
Q4 25
-252.6%
246.2%
Q3 25
-188.8%
Q2 25
-370.9%
Q1 25
-72.0%
Q4 24
208.9%
Q3 24
53.3%
Q2 24
Capex Intensity
ACOG
ACOG
LOAN
LOAN
Q1 26
Q4 25
5.3%
0.0%
Q3 25
2.6%
0.0%
Q2 25
0.5%
Q1 25
2.2%
Q4 24
0.2%
Q3 24
0.1%
Q2 24
Cash Conversion
ACOG
ACOG
LOAN
LOAN
Q1 26
0.99×
Q4 25
4.39×
Q3 25
1.16×
Q2 25
0.87×
Q1 25
0.86×
Q4 24
3.78×
Q3 24
0.88×
Q2 24
0.91×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Related Comparisons