Beam Therapeutics Inc 2025年度报告

(Mark One) Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act.Yes☐No☒Indicate by check mark whether the Registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past90 days.Yes☒No☐ Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerginggrowth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 ofthe Exchange Act. Large accelerated filer☒Non-accelerated filer☐ Accelerated filer☐Smaller reporting company☐Emerging growth company☐If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its auditreport.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflectthe correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any ofthe registrant’s executive officers during the relevant recovery period pursuant to § 240.10D-1(b).☐ Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒The aggregate market value of the voting and non-voting common stock held by non-affiliates of the registrant was $1.70 billion, based on the closing price of the registrant’s common stock on Nasdaq on June 30, 2025, the last business day of the registrant’s most recently completed second quarter.The number of shares of registrant’s common stock outstanding as of February 17, 2026 was 101,856,245. DOCUMENTS INCORPORATED BY REFERENCE Registrant incorporates by reference into Part III (Items 10, 11, 12, 13 and 14) of this Annual Report on Form 10-K portions of the Registrant’s definitive ProxyStatement for the 2026 Annual Meeting of Stockholders to be filed with the Securities and Exchange Commission pursuant to Regulation 14A. Table of Contents PageCAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS1TRADEMARKS2MARKET AND INDUSTRY DATA2RISK FACTORS SUMMARY3 PART IItem 1.BusinessItem 1A.Risk FactorsItem 1B.Unresolved Staff CommentsItem 1C.CybersecurityItem 2.PropertiesItem 3.Legal ProceedingsItem 4.Mine Safety Disclosures 544107107107108108 PART IIItem 5.Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities109Item 6.[Reserved]110Item 7.Management’s Discussion and Analysis of Financial Condition and Results of Operations111Item 7A.Quantitative and Qualitative Disclosures About Market Risk124Item 8.Financial Statements and Supplementary Data124Item 9.Changes in and Disagreements with Accountants on Accounting and Financial Disclosure124Item 9A.Controls and Procedures124Item 9B.Other Information127Item 9CDisclosure Regarding Foreign Jurisdictions That Prevent Inspections127 PART IIIItem 10.Directors, Executive Officers and Corporate Governance128Item 11.Executive Compensation128Item 12.Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters128Item 13.Certain Relationships and Related Transactions, and Director Independence128Item 14.Principal Accounting Fees and Services128 PART IVItem 15.Exhibits, Financial Statement SchedulesItem 16.Form 10-K Summary 129132 CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS This Annual Report on Form 10-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of1933, as amended, or the Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended, or the Exchange Act.Such forward-looking statements reflect, among other things, our current expectations and anticipated results of