NeoGenomics, Inc.

NeoGenomics, Inc.

NEO
NeoGenomics, Inc.US flagNASDAQ Capital Market
11.45
USD
+0.17
- -
298.05MMarket Cap

Income Statement (USD)

APIChat
2011 Y
2012 Y
2013 Y
2014 Y
2015 Y
2016 Y
2017 Y
2018 Y
2019 Y
2020 Y
2021 Y
2022 Y
2023 Y
2024 Y
2025 Y
As of date
12/31/2011
12/31/2012
12/31/2013
12/31/2014
12/31/2015
12/31/2016
12/31/2017
12/31/2018
12/31/2019
12/31/2020
12/31/2021
12/31/2022
12/31/2023
12/31/2024
12/31/2025
Sales/Revenue/Turnover
43
60
66
87
100
232
240
277
409
444
484
510
592
661
727
+ Sales & Services Revenue
43
60
66
87
100
232
240
277
409
444
484
510
592
661
727
- Cost of Revenue
24
33
35
46
56
134
138
149
212
259
297
322
347
370
413
+ Cost of Goods & Services
24
33
35
46
56
134
138
149
212
259
297
322
347
370
413
Gross Profit
19
27
32
41
44
98
102
127
197
186
187
188
245
290
314
+ Other Operating Income
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- Operating Expenses
20
26
29
38
49
92
98
117
184
200
306
341
341
376
402
+ Selling, General & Admin
19
23
26
36
45
88
94
114
175
192
284
278
280
310
332
+ Research & Development
1
2
2
3
4
5
4
3
8
8
22
30
27
31
37
+ Other Operating Expense
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
33
34
34
34
Operating Income (Loss)
- -
1
3
2
-6
6
4
10
13
-14
-119
-153
-97
-85
-88
- Non-Operating (Income) Loss
1
1
1
1
-1
13
7
6
9
- -
-104
6
- -
-5
22
+ Interest Expense, Net
1
1
1
1
1
10
6
6
4
7
5
2
-10
-12
-5
+ Interest Expense
1
1
1
1
1
10
6
6
4
7
8
8
7
7
4
- Interest Income
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
3
6
17
18
9
+ Other Non-Op (Income) Loss
- -
- -
- -
- -
-2
3
1
- -
6
-7
-109
5
10
7
27
Pretax Income
-1
- -
2
1
-4
-8
-3
4
4
-14
-15
-159
-97
-81
-110
- Income Tax Expense (Benefit)
- -
- -
- -
- -
-2
-2
-2
1
-4
-18
-7
-15
-9
-2
-2
- (Income) Loss from Affiliates
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Income (Loss) from Cont Ops
-1
- -
2
1
-3
-6
- -
3
8
4
-8
-144
-88
-79
-108
- Net Extraordinary Losses (Gains)
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Discontinued Operations
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Extraord. & Accounting Changes
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Income (Loss) Incl. MI
-1
- -
2
1
-3
-6
- -
3
8
4
-8
-144
-88
-79
-108
- Minority Interest
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Net Income, GAAP
-1
- -
2
1
-3
-6
- -
3
8
4
-8
-144
-88
-79
-108
- Preferred Dividends
- -
- -
- -
- -
- -
18
11
6
- -
- -
- -
- -
- -
- -
- -
- Other Adjustments
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Net Income Avail to Common, GAAP
-1
- -
2
1
-3
-24
-11
-3
8
4
-8
-144
-88
-79
-108
EBIT
- -
1
3
2
-6
6
4
10
13
-14
-119
-153
-97
-85
-88
EBITDA
2
5
8
8
2
29
27
32
43
22
-65
-84
-24
-13
-20
EBITDA Margin (%)
3.85
8.4
11.41
9.03
1.51
12.44
11.05
11.48
10.59
4.89
-13.5
-16.42
-4.07
-1.95
-2.79
EBITA
- -
1
3
2
-6
6
4
10
13
-14
-119
-153
-97
-85
-88
Gross Margin (%)
44.68
44.83
47.75
46.76
43.84
42.32
42.44
45.99
48.15
41.83
38.62
36.86
41.34
43.92
43.21
Operating Margin (%)
-0.94
2.02
4.78
2.55
-5.65
2.42
1.65
3.63
3.18
-3.15
-24.52
-30.04
-16.34
-12.94
-12.12
Profit Margin (%)
-2.71
0.11
3.06
1.3
-2.54
-2.65
-0.16
0.95
1.96
0.94
-1.72
-28.3
-14.87
-11.92
-14.85
Sales per Employee
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Dividend per Share
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Depreciation Expense
2
4
4
6
7
23
23
22
30
36
53
69
73
73
68
Basic Weighted Avg Shares
43
45
48
53
61
78
79
86
100
109
120
124
126
127
128
Basic EPS, GAAP
-0.03
- -
0.04
0.02
-0.04
-0.31
-0.14
-0.03
0.08
0.04
-0.07
-1.16
-0.7
-0.62
-0.84
Basic EPS from Cont Ops
-0.03
- -
0.04
0.02
-0.04
-0.08
- -
0.03
0.08
0.04
-0.07
-1.16
-0.7
-0.62
-0.84
Diluted Weighted Avg Shares
43
49
53
56
61
78
79
92
104
112
120
124
126
127
128
Diluted EPS, GAAP
-0.03
- -
0.04
0.02
-0.04
-0.31
-0.14
-0.03
0.08
0.04
-0.07
-1.16
-0.7
-0.62
-0.84
Diluted EPS from Cont Ops
-0.03
- -
0.04
0.02
-0.04
-0.08
- -
0.03
0.08
0.04
-0.07
-1.16
-0.7
-0.62
-0.84

Balance Sheet (USD)

APIChat
2011 Y
2012 Y
2013 Y
2014 Y
2015 Y
2016 Y
2017 Y
2018 Y
2019 Y
2020 Y
2021 Y
2022 Y
2023 Y
2024 Y
2025 Y
As of date
12/31/2011
12/31/2012
12/31/2013
12/31/2014
12/31/2015
12/31/2016
12/31/2017
12/31/2018
12/31/2019
12/31/2020
12/31/2021
12/31/2022
12/31/2023
12/31/2024
12/31/2025
Total Current Assets
13
19
27
59
82
79
86
104
291
449
682
605
597
596
376
+ Cash, Cash Equivalents & STI
3
2
5
34
23
13
13
10
173
296
515
438
415
387
160
+ Cash & Cash Equivalents
3
2
5
34
23
13
13
10
173
229
317
263
342
367
160
+ ST Investments
- -
- -
- -
- -
- -
- -
- -
- -
- -
68
199
175
73
20
- -
+ Accounts & Notes Receiv
8
14
19
20
49
56
60
77
94
107
112
120
131
151
159
+ Accounts Receivable, Net
8
14
19
20
49
56
60
77
94
107
112
120
131
151
159
+ Notes Receivable, Net
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Loans Receivable, Net
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Other Receivable, Net
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Inventories
1
2
2
3
5
6
7
9
14
30
23
24
24
27
29
+ Raw Materials
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Work In Process
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Finished Goods
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Inventory Adjustments
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Other Inventory
1
2
2
3
5
6
7
9
14
30
23
24
24
27
29
+ Other ST Assets
1
1
2
2
5
5
5
8
9
16
31
23
26
32
29
+ Misc ST Assets
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Prepaid Expenses
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ ST Derivative & Hedging Assets
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ ST Assets Held-for-Sale
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ ST Deferred Tax Assets
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Total Noncurrent Assets
7
11
12
22
269
258
259
401
419
540
1,188
1,135
1,084
1,042
984
+ Property, Plant & Equip, Net
7
9
10
15
35
34
37
61
91
152
212
199
184
174
163
+ Property, Plant & Equip
13
19
24
35
61
61
77
111
159
245
322
331
342
364
372
- Accumulated Depreciation
7
10
14
20
27
27
41
50
69
93
110
132
158
190
209
+ LT Investments & Receivables
- -
- -
- -
- -
- -
- -
- -
- -
- -
30
- -
- -
- -
- -
- -
+ LT Investments
- -
- -
- -
- -
- -
- -
- -
- -
- -
30
- -
- -
- -
- -
- -
+ LT Receivables
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Other LT Assets
- -
3
3
7
234
224
222
340
328
358
977
936
901
868
820
+ Total Intangible Assets
- -
3
3
7
234
224
221
338
325
332
969
931
896
862
811
+ Goodwill
- -
- -
- -
3
146
147
147
198
199
211
527
523
523
523
524
+ Other Intangible Assets
- -
3
3
4
88
77
74
140
127
121
442
408
373
340
287
+ LT Deferred Tax Assets
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ LT Derivative & Hedging Assets
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Misc LT Assets
- -
- -
- -
- -
- -
- -
1
3
3
26
7
5
5
6
9
Total Assets
20
30
40
81
351
337
344
505
710
988
1,870
1,740
1,681
1,638
1,360
+ Payables & Accruals
3
4
5
8
20
21
17
27
27
37
36
36
35
34
35
+ Accounts Payable
3
4
4
6
12
17
10
18
20
25
18
21
20
22
23
+ Accrued Taxes
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Interest & Dividends Payable
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Other Payables & Accruals
1
1
1
1
7
4
6
9
8
12
18
15
15
13
12
+ ST Debt
6
11
7
3
14
9
9
14
14
8
8
7
6
204
5
+ ST Borrowings
4
8
4
- -
9
4
4
8
5
- -
- -
- -
- -
201
- -
+ ST Finance Leases
2
2
3
3
5
5
5
6
9
8
8
7
6
3
5
+ Other ST Liabilities
2
3
2
4
6
8
11
20
23
29
43
48
55
63
48
+ Deferred Revenue
- -
- -
- -
- -
- -
- -
1
1
2
4
5
8
2
- -
1
+ Derivatives & Hedging
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Deferred Tax Liabilities
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Misc ST Liabilities
2
3
2
4
6
8
9
19
21
25
38
40
53
62
48
Total Current Liabilities
11
18
14
15
40
38
36
61
64
73
87
90
96
301
88
+ LT Debt
3
3
3
5
57
97
96
98
119
211
605
604
606
401
405
+ LT Borrowings
- -
- -
4
- -
52
92
91
93
92
168
532
535
538
340
342
+ LT Finance Leases
3
3
3
5
5
5
5
5
27
43
72
69
68
61
63
+ Other LT Liabilities
- -
- -
1
1
16
15
7
26
19
9
69
48
37
33
30
+ Accrued Liabilities
- -
- -
1
1
16
15
7
22
16
5
55
35
24
22
18
+ Pension Liabilities
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Deferred Revenue
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Deferred Tax Liabilities
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Derivatives & Hedging
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Misc LT Liabilities
- -
- -
- -
- -
- -
- -
- -
3
4
4
14
13
13
12
12
Total Noncurrent Liabilities
3
3
4
6
73
112
103
124
138
221
674
652
643
434
435
Total Liabilities
14
21
18
21
113
151
140
185
202
294
762
742
740
736
523
+ Preferred Equity and Hybrid Capital
- -
- -
- -
- -
29
23
33
- -
- -
- -
- -
- -
- -
- -
- -
+ Share Capital & APIC
29
32
42
80
232
216
230
340
520
701
1,124
1,161
1,190
1,228
1,270
+ Common Stock
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Additional Paid in Capital
28
32
42
80
231
216
230
340
520
701
1,124
1,161
1,190
1,228
1,270
- Treasury Stock
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Retained Earnings
-23
-23
-21
-19
-22
-52
-58
-19
-11
-7
-15
-159
-247
-326
-434
+ Other Equity
- -
- -
- -
- -
- -
- -
- -
-1
-2
- -
-1
-4
-2
- -
- -
Equity Before Minority Interest
6
9
22
60
238
187
205
320
507
694
1,108
998
942
902
837
+ Minority/Non Controlling Interest
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Total Equity
6
9
22
60
238
187
205
320
507
694
1,108
998
942
902
837
Total Liabilities & Equity
20
30
40
81
351
337
344
505
710
988
1,870
1,740
1,681
1,638
1,360
Shares Outstanding
43
45
49
60
76
79
80
94
105
112
124
127
127
128
129
Number of Employees
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Capital Leases - Total
5
5
6
8
10
10
10
12
36
51
80
76
73
64
68
Net Debt
1
7
3
-34
38
83
82
91
-76
-61
216
272
196
174
182
Net Debt to Equity
21.54
71.51
15.34
-55.56
16.12
44.68
40.15
28.38
-15.01
-8.73
19.46
27.27
20.79
19.29
21.78
Tangible Common Equity Ratio
29.56
23.53
51.24
72.01
-21.11
-53.4
-39.93
-10.46
47.41
55.22
15.42
8.28
5.81
5.14
4.68
Current Ratio
1.15
1.05
1.92
4.02
2.06
2.07
2.35
1.7
4.55
6.13
7.81
6.73
6.2
1.98
4.26
Cash Conversion Cycle
37.54
50.5
71.2
60.43
93.61
58.16
70.56
76.06
64.95
83.88
88.12
88.31
81.39
82.41
82.51

Cash Flow Statement (USD)

APIChat
2011 Y
2012 Y
2013 Y
2014 Y
2015 Y
2016 Y
2017 Y
2018 Y
2019 Y
2020 Y
2021 Y
2022 Y
2023 Y
2024 Y
2025 Y
As of date
12/31/2011
12/31/2012
12/31/2013
12/31/2014
12/31/2015
12/31/2016
12/31/2017
12/31/2018
12/31/2019
12/31/2020
12/31/2021
12/31/2022
12/31/2023
12/31/2024
12/31/2025
+ Net Income
-1
- -
2
1
-3
-6
- -
3
8
4
-8
-144
-88
-79
-108
+ Depreciation & Amortization
2
4
4
6
7
23
23
22
30
36
53
69
73
73
68
+ Non-Cash Items
3
4
4
3
4
13
8
8
18
23
-67
41
39
46
78
+ Stock-Based Compensation
- -
1
1
1
3
5
6
7
10
10
22
25
25
33
41
+ Deferred Income Taxes
- -
- -
- -
- -
-2
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Asset Impairment Charge
- -
- -
- -
- -
- -
3
- -
- -
- -
- -
6
1
2
- -
28
+ Other Non-Cash Adj
3
3
3
3
2
5
1
1
8
13
-96
15
13
12
8
+ Chg in Non-Cash Work Cap
-4
-8
-8
-1
-2
-9
-12
13
-32
-62
-5
-32
-25
-33
-32
+ (Inc) Dec in Accts Receiv
-5
-9
-7
-3
-3
-7
-6
- -
-17
-13
-5
-8
-12
-19
-6
+ (Inc) Dec in Inventories
- -
-1
- -
- -
-1
-1
-1
1
-6
-15
2
-1
- -
-3
-2
+ (Inc) Dec in Prepaid Assets
- -
- -
- -
- -
- -
- -
- -
-2
- -
-30
-7
-1
-3
-7
2
+ Inc (Dec) in Accts Payable
2
1
1
2
6
-1
-4
13
-9
12
19
3
8
5
-20
+ Inc (Dec) in Other
- -
- -
-1
- -
-4
- -
- -
- -
- -
-16
-14
-25
-19
-9
-6
+ Net Cash From Disc Ops
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Cash from Operating Activities
- -
- -
2
9
6
21
18
45
23
1
-27
-66
-2
7
5
+ Change in Fixed & Intang
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Disp in Fixed & Intang
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Disp of Fixed Prod Assets
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Disp of Intangible Assets
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Acq of Fixed & Intang
-1
-4
-2
-4
-2
-8
-14
-14
-20
-29
-64
-31
-29
-41
-27
+ Acq of Fixed Prod Assets
-1
-3
-2
-4
-2
-8
-14
-14
-20
-29
-64
-31
-29
-41
-27
+ Acq of Intangible Assets
- -
-1
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Cash (Repurchase) of Equity
3
- -
9
34
- -
4
3
144
172
148
423
13
5
5
1
+ Increase in Capital Stock
3
- -
9
34
- -
4
3
144
172
148
423
13
5
5
1
+ Decrease in Capital Stock
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Net Change in LT Investment
- -
- -
- -
- -
- -
- -
- -
- -
- -
-68
-134
19
105
54
20
+ Dec in LT Investment
- -
- -
- -
- -
- -
- -
- -
- -
- -
5
63
117
112
54
20
+ Inc in LT Investment
- -
- -
- -
- -
- -
- -
- -
- -
- -
-73
-197
-98
-7
- -
- -
+ Net Cash From Acq & Div
- -
- -
- -
-6
-73
1
- -
-125
- -
-63
-419
- -
- -
- -
-6
+ Cash from Divestitures
- -
- -
- -
- -
- -
1
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Cash for Acq of Subs
- -
- -
- -
-6
-73
- -
- -
-125
- -
-63
-419
- -
- -
- -
-6
+ Cash for JVs
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Other Investing Activities
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
-15
12
- -
- -
2
+ Net Cash From Disc Ops
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Cash from Investing Activities
-1
-4
-2
-10
-75
-7
-14
-140
-20
-159
-632
1
77
13
-12
+ Dividends Paid
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
+ Net Cash From Debt
-1
2
-7
-8
61
28
-1
5
-4
97
334
- -
- -
- -
-201
+ Cash From Debt
1
5
- -
- -
65
88
2
45
100
194
334
- -
- -
- -
- -
+ Repayments of Debt
-2
-2
-7
-8
-4
-60
-4
-40
-104
-98
- -
- -
- -
- -
-201
+ Other Financing Activities
- -
1
1
3
-2
-57
-5
-57
-8
-9
-32
-1
- -
- -
- -
+ Net Cash From Disc Ops
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Cash from Financing Activities
2
3
3
29
58
-26
-4
92
159
236
725
12
5
5
-200
Effect of Foreign Exchange Rates
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Net Changes in Cash
2
-1
3
29
-10
-11
- -
-3
163
78
66
-54
79
25
-207
EBITDA
2
5
8
8
2
29
27
32
43
22
-65
-84
-24
-13
-20
EBITDA Margin (%)
3.85
8.4
11.41
9.03
1.51
12.44
11.05
11.48
10.59
4.89
-13.5
-16.42
-4.07
-1.95
-2.79
Free Cash Flow
-1
-4
- -
6
4
14
4
30
3
-28
-91
-97
-31
-34
-22
Net Cash Paid for Acquisitions
- -
- -
- -
6
73
-1
- -
125
- -
63
419
- -
- -
- -
6
Free Cash Flow to Firm
- -
-3
1
7
- -
- -
- -
35
- -
- -
- -
- -
- -
- -
- -
Free Cash Flow to Equity
-1
-1
-7
-2
94
18
2
-3
-1
69
244
-97
-31
-34
-223
Free Cash Flow per Basic Share
-0.02
-0.09
- -
0.11
0.07
0.18
0.05
0.36
0.03
-0.25
-0.76
-0.78
-0.24
-0.27
-0.17
Price/Free Cash Flow
61.97
38.23
45.08
17.67
55.34
22.9
22.18
19.54
69.84
196.98
109.39
-32.7
75.77
43.41
46.73
Cash Flow to Net Income
-0.06
-7.57
1.1
8.35
-2.52
-3.5
-45.55
16.96
2.92
0.35
3.2
0.46
0.02
-0.09
-0.05
Capital Expenditures
-1
-4
-2
-4
-2
-8
-14
-14
-20
-29
-64
-31
-29
-41
-27