$ACUR
ACURA PHARMACEUTICALS, INC

2012 Q4 Form 10-Q Financial Statement

#000114420412059770 Filed on November 06, 2012

View on sec.gov

Income Statement

Concept 2012 Q4 2012 Q3 2011 Q4
Revenue $0.00 $0.00 $0.00
YoY Change -100.0%
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin $1.850M $1.453M $1.060M
YoY Change 74.53% 22.62% -42.08%
% of Gross Profit
Research & Development $1.210M $696.0K $790.0K
YoY Change 53.16% -27.65% -45.89%
% of Gross Profit
Depreciation & Amortization $30.00K $40.00K $30.00K
YoY Change 0.0% 33.33% -25.0%
% of Gross Profit
Operating Expenses $3.057M $2.149M $1.850M
YoY Change 65.24% 0.09% -43.94%
Operating Profit -$3.057M -$2.149M
YoY Change 0.09%
Interest Expense $80.00K $10.00K
YoY Change 700.0% 0.0%
% of Operating Profit
Other Income/Expense, Net -$40.00K $9.000K $0.00
YoY Change 50.0%
Pretax Income -$3.020M -$2.140M -$1.840M
YoY Change 64.13% -0.05% -37.2%
Income Tax $0.00 $0.00 -$190.0K
% Of Pretax Income
Net Earnings -$3.016M -$2.140M -$1.650M
YoY Change 82.79% -0.05% -43.69%
Net Earnings / Revenue
Basic Earnings Per Share -$0.06 -$0.04
Diluted Earnings Per Share -$0.06 -$0.04 -$172.6K
COMMON SHARES
Basic Shares Outstanding 45.86M shares 47.52M shares
Diluted Shares Outstanding 47.52M shares

Balance Sheet

Concept 2012 Q4 2012 Q3 2011 Q4
SHORT-TERM ASSETS
Cash & Short-Term Investments $27.42M $29.32M $35.69M
YoY Change -23.17% -22.15% 48.4%
Cash & Equivalents $7.476M $29.32M $35.69M
Short-Term Investments $19.95M
Other Short-Term Assets $270.0K $360.0K $290.0K
YoY Change -6.9% -16.28% 11.54%
Inventory $220.0K
Prepaid Expenses
Receivables $10.00K
Other Receivables $70.00K
Total Short-Term Assets $27.99M $29.84M $36.13M
YoY Change -22.52% -21.66% 47.83%
LONG-TERM ASSETS
Property, Plant & Equipment $1.052M $1.076M $1.044M
YoY Change 0.77% 7.6% -0.57%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets $10.00K
YoY Change
Total Long-Term Assets $1.068M $1.076M $1.044M
YoY Change 2.3% 7.6% -0.57%
TOTAL ASSETS
Total Short-Term Assets $27.99M $29.84M $36.13M
Total Long-Term Assets $1.068M $1.076M $1.044M
Total Assets $29.06M $30.91M $37.17M
YoY Change -21.83% -20.92% 45.83%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $994.0K $228.0K $53.00K
YoY Change 1775.47% 356.0%
Accrued Expenses $413.0K $459.0K $477.0K
YoY Change -13.42% -52.68% -30.87%
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00 $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $1.424M $687.0K $530.0K
YoY Change 168.68% -38.66% -53.91%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change
Other Long-Term Liabilities $10.00K
YoY Change
Total Long-Term Liabilities $10.00K $0.00 $0.00
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities $1.424M $687.0K $530.0K
Total Long-Term Liabilities $10.00K $0.00 $0.00
Total Liabilities $1.429M $690.0K $530.0K
YoY Change 169.62% -38.39% -53.91%
SHAREHOLDERS EQUITY
Retained Earnings -$335.2M -$332.2M -$325.5M
YoY Change 2.97%
Common Stock $362.9M $362.4M $362.2M
YoY Change 0.19%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $27.63M $30.23M $36.64M
YoY Change
Total Liabilities & Shareholders Equity $29.06M $30.91M $37.17M
YoY Change -21.83% -20.92% 45.83%

Cashflow Statement

Concept 2012 Q4 2012 Q3 2011 Q4
OPERATING ACTIVITIES
Net Income -$3.016M -$2.140M -$1.650M
YoY Change 82.79% -0.05% -43.69%
Depreciation, Depletion And Amortization $30.00K $40.00K $30.00K
YoY Change 0.0% 33.33% -25.0%
Cash From Operating Activities -$1.840M -$1.820M -$1.890M
YoY Change -2.65% -1.09% 3.85%
INVESTING ACTIVITIES
Capital Expenditures -$20.00K -$20.00K -$80.00K
YoY Change -75.0% 700.0%
Acquisitions
YoY Change
Other Investing Activities -$19.99M $0.00
YoY Change
Cash From Investing Activities -$20.00M -$20.00K -$80.00K
YoY Change 24900.0% 700.0%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 0.000 0.000 -10.00K
YoY Change -100.0%
NET CHANGE
Cash From Operating Activities -1.840M -1.820M -1.890M
Cash From Investing Activities -20.00M -20.00K -80.00K
Cash From Financing Activities 0.000 0.000 -10.00K
Net Change In Cash -21.84M -1.840M -1.980M
YoY Change 1003.03% 0.0% 8.2%
FREE CASH FLOW
Cash From Operating Activities -$1.840M -$1.820M -$1.890M
Capital Expenditures -$20.00K -$20.00K -$80.00K
Free Cash Flow -$1.820M -$1.800M -$1.810M
YoY Change 0.55% -2.17% 0.0%

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ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
4243000 shares
CY2011Q4 us-gaap Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
73000
CY2011Q4 us-gaap Additional Paid In Capital Common Stock
AdditionalPaidInCapitalCommonStock
361733000
CY2011Q4 us-gaap Stockholders Equity
StockholdersEquity
36643000
CY2011Q4 us-gaap Commitments And Contingencies
CommitmentsAndContingencies
CY2011Q4 us-gaap Accrual For Taxes Other Than Income Taxes Current
AccrualForTaxesOtherThanIncomeTaxesCurrent
21000
us-gaap Share Based Compensation Arrangements By Share Based Payment Award Options Forfeitures In Period Weighted Average Exercise Price
ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice
3.38
us-gaap Stock Issued During Period Shares Stock Options Exercised
StockIssuedDuringPeriodSharesStockOptionsExercised
1092000 shares
CY2011Q4 us-gaap Accounts Payable Current
AccountsPayableCurrent
53000
CY2011Q4 us-gaap Income Taxes Receivable
IncomeTaxesReceivable
153000
CY2011Q4 us-gaap Prepaid Insurance
PrepaidInsurance
218000
CY2011Q4 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
-325543000
CY2011Q4 us-gaap Assets
Assets
37173000
us-gaap Increase Decrease In Income Taxes Receivable
IncreaseDecreaseInIncomeTaxesReceivable
-105000
us-gaap Incremental Common Shares Attributable To Share Based Payment Arrangements
IncrementalCommonSharesAttributableToShareBasedPaymentArrangements
142000 shares
us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1
P10Y
us-gaap Increase Decrease In Accounts Payable
IncreaseDecreaseInAccountsPayable
45000
us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
-9000
us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
0.000 pure
us-gaap Share Based Compensation
ShareBasedCompensation
2133000
us-gaap Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price
ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
3.43
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
0.25
CY2011Q4 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
37173000
CY2011Q4 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
35685000
CY2011Q4 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
45320000 shares
CY2011Q4 us-gaap Accrued Liabilities Current
AccruedLiabilitiesCurrent
477000
CY2011Q4 us-gaap Liabilities Current
LiabilitiesCurrent
530000
CY2011Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
3556000 shares
CY2011Q4 us-gaap Common Stock Value
CommonStockValue
453000
CY2011Q4 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.01
CY2011Q4 us-gaap Assets Current
AssetsCurrent
36129000
CY2011Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
1044000
CY2011Q4 acur Other Accrued Taxes Current
OtherAccruedTaxesCurrent
60000
CY2011Q4 acur Accrued Research And Development Expense Current
AccruedResearchAndDevelopmentExpenseCurrent
28000
CY2011Q4 acur Accrued Other Professional Fees Current
AccruedOtherProfessionalFeesCurrent
59000
us-gaap Costs And Expenses
CostsAndExpenses
8085000
us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
0.0317 pure
us-gaap Operating Income Loss
OperatingIncomeLoss
12381000
us-gaap Weighted Average Number Of Shares Restricted Stock
WeightedAverageNumberOfSharesRestrictedStock
2478000 shares
us-gaap Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
217000
us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
14201000
us-gaap Income Taxes Paid
IncomeTaxesPaid
218000
us-gaap Increase Decrease In Deferred Revenue
IncreaseDecreaseInDeferredRevenue
-466000
us-gaap Share Based Compensation Arrangements By Share Based Payment Award Options Exercises In Period Weighted Average Exercise Price
ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice
1.33
us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
54000
us-gaap Cash And Cash Equivalents Period Increase Decrease
CashAndCashEquivalentsPeriodIncreaseDecrease
13615000
us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
156000
us-gaap Revenue Recognition Milestone Method Revenue Recognized
RevenueRecognitionMilestoneMethodRevenueRecognized
20000000
us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
47627000 shares
us-gaap Incremental Common Shares Attributable To Call Options And Warrants
IncrementalCommonSharesAttributableToCallOptionsAndWarrants
93000 shares
us-gaap Weighted Average Number Of Shares Issued Basic
WeightedAverageNumberOfSharesIssuedBasic
44914000 shares
us-gaap Proceeds From Warrant Exercises
ProceedsFromWarrantExercises
1076000
us-gaap Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments
IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
12372000
us-gaap Earnings Per Share Basic
EarningsPerShareBasic
0.25
us-gaap Research And Development Expense
ResearchAndDevelopmentExpense
3245000
us-gaap Operating Income Loss
OperatingIncomeLoss
-6682000
us-gaap Weighted Average Number Of Shares Restricted Stock
WeightedAverageNumberOfSharesRestrictedStock
1658000 shares
us-gaap Increase Decrease In Accounts Payable
IncreaseDecreaseInAccountsPayable
175000
us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
30000
us-gaap Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value
AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
1272000
us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
0.000 pure
us-gaap Share Based Compensation
ShareBasedCompensation
1272000
us-gaap Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price
ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
3.48
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.14
us-gaap Share Based Compensation Arrangements By Share Based Payment Award Options Forfeitures In Period Weighted Average Exercise Price
ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice
8.44
us-gaap Stock Issued During Period Shares Stock Options Exercised
StockIssuedDuringPeriodSharesStockOptionsExercised
24000 shares
us-gaap Increase Decrease In Income Taxes Receivable
IncreaseDecreaseInIncomeTaxesReceivable
4000
us-gaap Incremental Common Shares Attributable To Share Based Payment Arrangements
IncrementalCommonSharesAttributableToShareBasedPaymentArrangements
0 shares

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