$ACON
Aclarion, Inc.

2023 Q3 Form 10-Q Financial Statement

#000168316823004603 Filed on July 03, 2023

View on sec.gov

Income Statement

Concept 2023 Q3 2023 Q1 2022 Q1
Revenue $19.07K $25.47K $9.026K
YoY Change 4.63% 182.18% -23.7%
Cost Of Revenue $19.56K $17.45K $16.73K
YoY Change 14.86% 4.29% 1.01%
Gross Profit -$493.00 $8.020K -$7.706K
YoY Change -141.29% -204.07% 62.75%
Gross Profit Margin -2.59% 31.49% -85.38%
Selling, General & Admin $963.4K $984.9K $560.6K
YoY Change -28.29% 75.69% 94.61%
% of Gross Profit 12280.3%
Research & Development $198.3K $204.4K $204.8K
YoY Change -31.86% -0.2% 22.09%
% of Gross Profit 2548.63%
Depreciation & Amortization $40.00K $39.37K $47.40K
YoY Change -15.15% -16.94%
% of Gross Profit 490.9%
Operating Expenses $1.162M $1.189M $765.4K
YoY Change -28.93% 55.38% 67.92%
Operating Profit -$1.162M -$1.181M -$773.1K
YoY Change -28.84% 52.8% 67.87%
Interest Expense $166.3K -$1.380K $162.7K
YoY Change 7935.36% -100.85% 184.44%
% of Operating Profit
Other Income/Expense, Net $164.2K -$820.00 -$250.00
YoY Change 72219.38% 228.0%
Pretax Income -$998.0K -$1.183M -$936.1K
YoY Change -38.89% 26.43% 80.76%
Income Tax $0.00 $0.00 $0.00
% Of Pretax Income
Net Earnings -$998.0K -$1.183M -$936.1K
YoY Change -38.89% 26.43% 80.76%
Net Earnings / Revenue -5234.78% -4646.49% -10371.02%
Basic Earnings Per Share -$0.12 -$0.15 -$1.35
Diluted Earnings Per Share -$0.12 -$0.15 -$119.7K
COMMON SHARES
Basic Shares Outstanding 8.201M shares 7.862M shares 905.7K shares
Diluted Shares Outstanding 8.527M shares 7.939M shares 905.7K shares

Balance Sheet

Concept 2023 Q3 2023 Q1 2022 Q1
SHORT-TERM ASSETS
Cash & Short-Term Investments $160.0K $450.0K $50.45K
YoY Change -93.98% 791.97%
Cash & Equivalents $171.5K $458.0K $60.45K
Short-Term Investments
Other Short-Term Assets $180.0K $210.0K $502.5K
YoY Change -9.23% -58.21%
Inventory
Prepaid Expenses
Receivables $21.19K $17.15K $12.52K
Other Receivables $0.00 $0.00 $0.00
Total Short-Term Assets $364.9K $675.5K $565.5K
YoY Change -87.33% 19.46%
LONG-TERM ASSETS
Property, Plant & Equipment $2.063K $2.843K $10.92K
YoY Change -48.87% -73.96%
Goodwill
YoY Change
Intangibles $1.176M $1.183M
YoY Change -3.37%
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets $1.178M $1.186M $1.243M
YoY Change -3.52% -4.56%
TOTAL ASSETS
Total Short-Term Assets $364.9K $675.5K $565.5K
Total Long-Term Assets $1.178M $1.186M $1.243M
Total Assets $1.543M $1.861M $1.808M
YoY Change -62.37% 2.96%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $686.2K $544.7K $1.387M
YoY Change -4.47% -60.73%
Accrued Expenses $12.07K $190.0K $1.201M
YoY Change -97.32% -84.18%
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00 $2.000M
YoY Change -100.0%
Long-Term Debt Due $730.0K
YoY Change
Total Short-Term Liabilities $2.371M $736.4K $8.738M
YoY Change 102.94% -91.57%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities $0.00 $0.00 $0.00
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities $2.371M $736.4K $8.738M
Total Long-Term Liabilities $0.00 $0.00 $0.00
Total Liabilities $2.370M $740.0K $8.738M
YoY Change 102.84% -91.53%
SHAREHOLDERS EQUITY
Retained Earnings -$43.02M -$40.55M -$33.11M
YoY Change 11.5% 22.48%
Common Stock $82.00 $79.00 $9.00
YoY Change 5.13% 777.78%
Preferred Stock $7.102M
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity -$828.0K $1.125M -$6.930M
YoY Change
Total Liabilities & Shareholders Equity $1.543M $1.861M $1.808M
YoY Change -62.37% 2.96%

Cashflow Statement

Concept 2023 Q3 2023 Q1 2022 Q1
OPERATING ACTIVITIES
Net Income -$998.0K -$1.183M -$936.1K
YoY Change -38.89% 26.43% 80.76%
Depreciation, Depletion And Amortization $40.00K $39.37K $47.40K
YoY Change -15.15% -16.94%
Cash From Operating Activities -$950.0K -$1.013M -$259.4K
YoY Change -13.49% 290.52% 5.26%
INVESTING ACTIVITIES
Capital Expenditures $20.00K $11.72K -$132.7K
YoY Change -151.73% -108.84%
Acquisitions
YoY Change
Other Investing Activities $0.00
YoY Change
Cash From Investing Activities -$20.00K -$11.72K -$132.7K
YoY Change -48.27% -91.16% 461.47%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 520.0K 0.000 $0.00
YoY Change -100.0%
NET CHANGE
Cash From Operating Activities -950.0K -1.013M -$259.4K
Cash From Investing Activities -20.00K -11.72K -$132.7K
Cash From Financing Activities 520.0K 0.000 $0.00
Net Change In Cash -450.0K -1.025M -$392.1K
YoY Change -60.41% 161.38% -901.7%
FREE CASH FLOW
Cash From Operating Activities -$950.0K -$1.013M -$259.4K
Capital Expenditures $20.00K $11.72K -$132.7K
Free Cash Flow -$970.0K -$1.025M -$126.8K
YoY Change -8.44% 708.37%

Facts In Submission

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<p id="xdx_84B_eus-gaap--UseOfEstimates_z4U9OrC9CYTf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_865_zcb5CyadgRs8">Use of Estimates</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The financial statements include some amounts that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and valuation of warrants and options to purchase shares of the Company's common stock. These estimates may be adjusted as more current information becomes available, and any adjustment could be significant.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
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CY2023Q1 ACON Accrued Bonus
AccruedBonus
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CY2022Q4 ACON Accrued Bonus
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CY2023Q1 us-gaap Other Accrued Liabilities Current
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CY2022Q4 us-gaap Other Accrued Liabilities Current
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CY2023Q1 us-gaap Accounts Payable And Other Accrued Liabilities Current
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CY2022Q4 us-gaap Accounts Payable And Other Accrued Liabilities Current
AccountsPayableAndOtherAccruedLiabilitiesCurrent
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CY2023Q1 us-gaap Operating Lease Expense
OperatingLeaseExpense
0 usd
CY2022Q1 us-gaap Operating Lease Expense
OperatingLeaseExpense
16085 usd
CY2023Q1 us-gaap Operating Leases Income Statement Sublease Revenue
OperatingLeasesIncomeStatementSubleaseRevenue
0 usd
CY2022Q1 us-gaap Operating Leases Income Statement Sublease Revenue
OperatingLeasesIncomeStatementSubleaseRevenue
13170 usd
CY2022Q1 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
5585542 shares
CY2023Q1 us-gaap Finite Lived Intangible Assets Gross
FiniteLivedIntangibleAssetsGross
2164465 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Gross
FiniteLivedIntangibleAssetsGross
2152745 usd
CY2023Q1 us-gaap Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
981404 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
942538 usd
CY2023Q1 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
1183061 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
1210207 usd
CY2023Q1 us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
38865 usd
CY2022Q1 us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
33187 usd
CY2023Q1 us-gaap Impairment Of Intangible Assets Finitelived
ImpairmentOfIntangibleAssetsFinitelived
0 usd
CY2022 us-gaap Impairment Of Intangible Assets Finitelived
ImpairmentOfIntangibleAssetsFinitelived
0 usd
CY2023Q1 us-gaap Finite Lived Intangible Assets Amortization Expense Remainder Of Fiscal Year
FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear
116250 usd
CY2023Q1 us-gaap Finite Lived Intangible Assets Amortization Expense Next Rolling Twelve Months
FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths
154889 usd
CY2023Q1 us-gaap Finite Lived Intangible Assets Amortization Expense Rolling Year Two
FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo
154889 usd
CY2023Q1 us-gaap Finite Lived Intangible Assets Amortization Expense Rolling Year Three
FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree
154889 usd
CY2023Q1 us-gaap Finite Lived Intangible Assets Amortization Expense Rolling Year Four
FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour
602144 usd
CY2023Q1 us-gaap Other Intangible Assets Net
OtherIntangibleAssetsNet
1183061 usd
CY2023Q1 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
200000000 shares
CY2023Q1 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.00001
CY2023Q1 us-gaap Preferred Stock Shares Authorized
PreferredStockSharesAuthorized
20000000 shares
CY2023Q1 us-gaap Preferred Stock Par Or Stated Value Per Share
PreferredStockParOrStatedValuePerShare
0.00001
CY2023Q1 us-gaap Common Stock Shares Outstanding
CommonStockSharesOutstanding
7861515 shares
CY2023Q1 us-gaap Stock Redeemed Or Called During Period Value
StockRedeemedOrCalledDuringPeriodValue
1000 usd
CY2023Q1 us-gaap Class Of Warrant Or Right Outstanding
ClassOfWarrantOrRightOutstanding
2489750 shares
CY2023Q1 us-gaap Net Income Loss Available To Common Stockholders Basic
NetIncomeLossAvailableToCommonStockholdersBasic
-1183460 usd
CY2022Q1 us-gaap Net Income Loss Available To Common Stockholders Basic
NetIncomeLossAvailableToCommonStockholdersBasic
-1223403 usd
CY2023Q1 ACON Weighted Average Number Of Shares Outstanding Basic1
WeightedAverageNumberOfSharesOutstandingBasic1
7861515 shares
CY2022Q1 ACON Weighted Average Number Of Shares Outstanding Basic1
WeightedAverageNumberOfSharesOutstandingBasic1
905685 shares
CY2023Q1 us-gaap Incremental Common Shares Attributable To Equity Forward Agreements
IncrementalCommonSharesAttributableToEquityForwardAgreements
77030 shares
CY2023Q1 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
7938545 shares
CY2022Q1 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
905685 shares
CY2023Q1 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
6477753 shares
CY2023Q1 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
0 shares
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
2738820 shares
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
1.94
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2
P8Y4M24D
CY2023Q1 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
0 shares
CY2023Q1 us-gaap Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price
ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
0
CY2023Q1 us-gaap Stock Issued During Period Value Stock Options Exercised
StockIssuedDuringPeriodValueStockOptionsExercised
0 usd
CY2023Q1 us-gaap Share Based Compensation Arrangements By Share Based Payment Award Options Exercises In Period Weighted Average Exercise Price
ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice
0
CY2023Q1 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Expirations In Period
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod
0 shares
CY2023Q1 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
2738820 shares
CY2023Q1 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
1.94
CY2023Q1 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2
P8Y2M12D
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
2169088 shares
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
1.87
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
0 usd
CY2023Q1 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
2226379 shares
CY2023Q1 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
1.88
CY2023Q1 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
0 usd
CY2023Q1 us-gaap Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Stock Options
EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions
501194 usd
CY2023Q1 us-gaap Share Based Compensation
ShareBasedCompensation
82531 usd
CY2022Q1 us-gaap Share Based Compensation
ShareBasedCompensation
23122 usd

Files In Submission

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0001683168-23-004603-index-headers.html Edgar Link pending
0001683168-23-004603-index.html Edgar Link pending
0001683168-23-004603.txt Edgar Link pending
0001683168-23-004603-xbrl.zip Edgar Link pending
aclarion_ex3101.htm Edgar Link pending
aclarion_ex3102.htm Edgar Link pending
aclarion_ex3201.htm Edgar Link pending
aclarion_ex3202.htm Edgar Link pending
aclarion_i10q-033123.htm Edgar Link pending
acon-20230331.xsd Edgar Link pending
Financial_Report.xlsx Edgar Link pending
MetaLinks.json Edgar Link pending
R1.htm Edgar Link pending
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R9.htm Edgar Link pending
report.css Edgar Link pending
Show.js Edgar Link pending
acon-20230331_lab.xml Edgar Link unprocessable
acon-20230331_pre.xml Edgar Link unprocessable
aclarion_i10q-033123_htm.xml Edgar Link completed
acon-20230331_cal.xml Edgar Link unprocessable
acon-20230331_def.xml Edgar Link unprocessable
FilingSummary.xml Edgar Link unprocessable