$ATOS
ATOSSA THERAPEUTICS, INC.

2024 Q1 Form 10-K Financial Statement

#000095017024039306 Filed on April 01, 2024

View on sec.gov

Income Statement

Concept 2024 Q1 2023 Q4 2023
Revenue $0.00 $0.00 $0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin $3.232M $3.365M $14.04M
YoY Change -9.97% 6.76% 11.38%
% of Gross Profit
Research & Development $3.748M $5.654M $17.33M
YoY Change 6.84% 13.4% 14.92%
% of Gross Profit
Depreciation & Amortization $5.000K $13.00K $23.00K
YoY Change 66.67% 550.0% 187.5%
% of Gross Profit
Operating Expenses $6.980M $9.019M $31.38M
YoY Change -1.66% 10.83% 13.31%
Operating Profit -$6.980M -$31.38M
YoY Change -1.66% 13.31%
Interest Expense $1.138M $1.236M $4.343M
YoY Change 38.61% 42.23% 475.23%
% of Operating Profit
Other Income/Expense, Net -$36.00K $29.00K -$70.00K
YoY Change 9.09% -113.06% -52.05%
Pretax Income -$5.878M -$7.754M -$30.09M
YoY Change -6.42% 3.51% 11.62%
Income Tax $0.00 $0.00 $0.00
% Of Pretax Income
Net Earnings -$5.900M -$7.754M -$30.10M
YoY Change -6.07% 3.51% 11.65%
Net Earnings / Revenue
Basic Earnings Per Share -$0.05 -$0.24
Diluted Earnings Per Share -$0.05 -$0.06 -$0.24
COMMON SHARES
Basic Shares Outstanding 125.3M 125.3M 126.1M
Diluted Shares Outstanding 125.3M 126.1M

Balance Sheet

Concept 2024 Q1 2023 Q4 2023
SHORT-TERM ASSETS
Cash & Short-Term Investments $83.96M $88.46M $88.46M
YoY Change -19.17% -20.23% -20.23%
Cash & Equivalents $84.00M $88.50M $88.46M
Short-Term Investments
Other Short-Term Assets $3.095M $3.759M $3.759M
YoY Change 260.72% 55.14% -42.73%
Inventory
Prepaid Expenses $1.613M $2.162M
Receivables
Other Receivables
Total Short-Term Assets $87.06M $92.22M $92.22M
YoY Change -21.48% -21.98% -21.98%
LONG-TERM ASSETS
Property, Plant & Equipment
YoY Change
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments $1.710M $1.710M $1.710M
YoY Change -63.62% -63.62% -63.62%
Other Assets $2.322M $2.323M $2.323M
YoY Change 267.99% 265.83% 265.83%
Total Long-Term Assets $4.032M $4.033M $4.033M
YoY Change -24.37% -24.4% -24.4%
TOTAL ASSETS
Total Short-Term Assets $87.06M $92.22M $92.22M
Total Long-Term Assets $4.032M $4.033M $4.033M
Total Assets $91.09M $96.25M $96.25M
YoY Change -21.61% -22.08% -22.08%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $1.230M $806.0K $806.0K
YoY Change -14.82% -72.82% -72.82%
Accrued Expenses $1.613M $973.0K $2.627M
YoY Change 163.13% -8.12% 1.66%
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 $5.328M $5.236M $5.236M
YoY Change 80.98% -5.96% -5.96%
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 $5.328M $5.236M $5.236M
Total Long-Term Liabilities $0.00 $0.00 $0.00
Total Liabilities $5.328M $5.236M $5.236M
YoY Change 80.98% -5.96% -5.96%
SHAREHOLDERS EQUITY
Retained Earnings -$192.2M -$186.3M
YoY Change 18.27% 19.27%
Common Stock $22.83M $22.79M
YoY Change -91.7% -91.67%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $85.76M $91.02M $91.02M
YoY Change
Total Liabilities & Shareholders Equity $91.09M $96.25M $96.25M
YoY Change -21.61% -22.08% -22.08%

Cashflow Statement

Concept 2024 Q1 2023 Q4 2023
OPERATING ACTIVITIES
Net Income -$5.900M -$7.754M -$30.10M
YoY Change -6.07% 3.51% 11.65%
Depreciation, Depletion And Amortization $5.000K $13.00K $23.00K
YoY Change 66.67% 550.0% 187.5%
Cash From Operating Activities -$4.700M -$5.571M -$20.90M
YoY Change -33.07% 23.17% 0.67%
INVESTING ACTIVITIES
Capital Expenditures $6.000K $4.000K $14.00K
YoY Change -50.0% -48.15%
Acquisitions
YoY Change
Other Investing Activities $0.00 $0.00
YoY Change -100.0% -100.0%
Cash From Investing Activities -$6.000K -$4.000K -$14.00K
YoY Change -99.8% -99.7%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net $1.475M
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 204.0K 5.000K -1.475M
YoY Change
NET CHANGE
Cash From Operating Activities -4.700M -5.571M -20.90M
Cash From Investing Activities -6.000K -4.000K -14.00K
Cash From Financing Activities 204.0K 5.000K -1.475M
Net Change In Cash -4.500M -5.570M -22.43M
YoY Change -35.92% -14.71% -11.99%
FREE CASH FLOW
Cash From Operating Activities -$4.700M -$5.571M -$20.90M
Capital Expenditures $6.000K $4.000K $14.00K
Free Cash Flow -$4.706M -$5.575M -$20.91M
YoY Change -32.98% 23.04% 0.61%

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<p id="notes_to_consolidated_financial" style="font-size:10pt;margin-top:18pt;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:Times New Roman;min-width:fit-content;">NOTE 1: </span><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:Times New Roman;min-width:fit-content;">NATURE OF OPERATIONS</span></p><p style="text-indent:4.533%;font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:Times New Roman;min-width:fit-content;">Atossa Therapeutics, Inc. (the Company) was incorporated on April 30, 2009, in the State of Delaware to develop and market medical devices, laboratory tests and therapeutics to address breast health conditions. The Company is focused on developing proprietary innovative medicines in areas of significant unmet medical need in oncology, with a focus on breast cancer and other breast conditions.</span><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:Times New Roman;min-width:fit-content;"> </span></p>
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<p style="margin-left:4.533%;font-size:10pt;margin-top:12pt;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:italic;min-width:fit-content;">Reclassification</span></p><p style="margin-left:4.533%;font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:Times New Roman;min-width:fit-content;">Certain reclassifications have been made to prior period financial information to conform to the current year presentation.</span><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:Times New Roman;min-width:fit-content;"> </span></p>
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<p style="margin-left:4.533%;font-size:10pt;margin-top:10pt;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:italic;min-width:fit-content;">Use of Estimates</span></p><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:Times New Roman;min-width:fit-content;">The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Significant estimates and assumptions reflected in these financial statements include the valuation of the investment in non-marketable equity securities, stock-based compensation expense, and prepaid or accrued clinical trial balances at the end of any reporting period. Actual results could differ materially from the Company’s estimates.</span>
CY2023 us-gaap Concentration Risk Credit Risk
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<p style="text-indent:4.533%;font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:italic;min-width:fit-content;">Concentration of Credit Risk</span></p><p style="text-indent:4.533%;font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:Times New Roman;min-width:fit-content;">Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of deposits of cash and cash equivalents, including those deposited in money market deposit accounts. The Company maintains deposits in federally insured financial institutions in excess of federally insured limits. The Company has not experienced any material losses in such accounts and believes it is not exposed to significant risk. The Company has invested its excess cash primarily in money market funds.</span></p>
CY2023 atos Valuation Of Other Investments
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<span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:italic;min-width:fit-content;">Entities</span><p style="text-indent:4.533%;font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:Times New Roman;min-width:fit-content;">The Company reviews agreements it enters into with third-party entities, pursuant to which the Company may have a variable interest in the entity, in order to determine if the entity is a variable interest entity (VIE). If the entity is a VIE, the Company assesses whether or not it is the primary beneficiary of that entity. In determining whether the Company is the primary beneficiary of an entity, the Company applies a qualitative approach that determines whether it has both (i) the power to direct the economically significant activities of the entity and (ii) the obligation to absorb losses of, or the right to receive benefits from, the entity that could potentially be significant to that entity. If the Company determines it is the primary beneficiary of a VIE, it consolidates that VIE into the Company’s consolidated financial statements. The Company’s determination about whether it should consolidate such VIEs is made continuously as changes to existing relationships or future transactions may result in a consolidation or deconsolidation event. The Company currently does not consolidate any VIEs.</span></p>
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