$ESLA
Estrella Immunopharma, Inc. Stock $esla

$esla Overview Financials Valuation SEC Filings Company Website

2024 Q2 Form 10-Q Financial Statement

#000121390024043126 Filed on May 15, 2024

Income Statement

Concept	2024 Q2	2024 Q1	2023 Q2
Revenue	$0.00	$0.00	$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$424.5K	$444.5K	$10.00K
YoY Change	4144.5%	3293.36%	-58.33%
% of Gross Profit
Research & Development	$3.525M	$25.00K
YoY Change		-99.05%
% of Gross Profit
Depreciation & Amortization
YoY Change
% of Gross Profit
Operating Expenses	$3.949M	$469.5K	$170.0K
YoY Change	2223.21%	213.75%	-59.88%
Operating Profit		-$469.5K	-$169.2K
YoY Change		213.75%	-60.06%
Interest Expense			$110.0K
YoY Change			71.39%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income	-$3.949M		-$54.93K
YoY Change	7090.36%		-84.72%
Income Tax	$1.630K	$0.00	$21.08K
% Of Pretax Income
Net Earnings	-$3.951M	-$469.5K	-$76.00K
YoY Change	5098.5%	641.46%	-78.86%
Net Earnings / Revenue
Basic Earnings Per Share		-$0.01
Diluted Earnings Per Share	-$0.10	-$0.01	-$0.03
COMMON SHARES
Basic Shares Outstanding	36.38M shares	36.61M shares	5.850M
Diluted Shares Outstanding		35.59M shares

Balance Sheet

Concept	2024 Q2	2024 Q1	2023 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments	$4.165M	$4.727M	$30.00K
YoY Change	13784.77%	15984.69%	-66.02%
Cash & Equivalents	$4.200M	$4.700M	$34.69K
Short-Term Investments
Other Short-Term Assets	$288.8K	$3.906M	$90.00K
YoY Change	220.84%	7340.21%	122.0%
Inventory
Prepaid Expenses		$406.1K	$94.68K
Receivables			$273.1K
Other Receivables
Total Short-Term Assets	$4.454M	$8.633M	$129.4K
YoY Change	3343.17%	10442.68%	0.42%
LONG-TERM ASSETS
Property, Plant & Equipment
YoY Change
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments			$9.790M
YoY Change			-78.37%
Other Assets	$0.00	$0.00
YoY Change
Total Long-Term Assets	$0.00	$0.00	$9.792M
YoY Change	-100.0%	-100.0%	-78.36%
TOTAL ASSETS
Total Short-Term Assets	$4.454M	$8.633M	$129.4K
Total Long-Term Assets	$0.00	$0.00	$9.792M
Total Assets	$4.454M	$8.633M	$9.922M
YoY Change	-55.11%	-11.74%	-78.14%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$0.00	$0.00	$440.0K
YoY Change	-100.0%	-100.0%	313.34%
Accrued Expenses	$135.5K	$166.9K	$0.00
YoY Change		1174.36%	-100.0%
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	$180.7K	$138.5K	$1.431M
YoY Change	-87.38%	-88.61%	825.55%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$0.00
YoY Change
Other Long-Term Liabilities			$12.73K
YoY Change			-99.18%
Total Long-Term Liabilities			$12.73K
YoY Change			-99.18%
TOTAL LIABILITIES
Total Short-Term Liabilities	$180.7K	$138.5K	$1.431M
Total Long-Term Liabilities			$12.73K
Total Liabilities	$180.7K	$138.5K	$2.990M
YoY Change	-93.96%	-95.01%	75.36%
SHAREHOLDERS EQUITY
Retained Earnings	-$19.50M	-$15.50M	-$2.821M
YoY Change	591.31%	512.92%	87.15%
Common Stock	$24.13M	$3.661K	$142.00
YoY Change	16991592.96%	2478.17%	0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)	$354.4K	$84.09K
YoY Change
Treasury Stock Shares
Shareholders Equity	$4.273M	$8.495M	-$2.821M
YoY Change
Total Liabilities & Shareholders Equity	$4.454M	$8.633M	$9.922M
YoY Change	-55.11%	-11.74%	-78.14%

Cashflow Statement

Concept	2024 Q2	2024 Q1	2023 Q2
OPERATING ACTIVITIES
Net Income	-$3.951M	-$469.5K	-$76.00K
YoY Change	5098.5%	641.46%	-78.86%
Depreciation, Depletion And Amortization
YoY Change
Cash From Operating Activities	-$291.5K	-$4.235M	-$210.0K
YoY Change	38.82%	1435.86%	-10.04%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities	$0.00	$0.00	$20.00K
YoY Change	-100.0%	-100.0%
Cash From Investing Activities	$0.00	$0.00	$20.00K
YoY Change	-100.0%	-100.0%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-270.4K	-84.09K	190.0K
YoY Change	-242.29%	-145.08%
NET CHANGE
Cash From Operating Activities	-291.5K	-4.235M	-210.0K
Cash From Investing Activities	0.000	0.000	20.00K
Cash From Financing Activities	-270.4K	-84.09K	190.0K
Net Change In Cash	-561.9K	-4.319M	0.00000000008731
YoY Change	-643523539894272900.0%	37743.67%	-100.0%
FREE CASH FLOW
Cash From Operating Activities	-$291.5K	-$4.235M	-$210.0K
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2024Q1	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	35519192	shares
CY2023Q1	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest		usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest		usd
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-39.95
CY2023Q2	us-gaap	Common Stock Value CommonStockValue	98	usd
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	23963515	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	209811	shares
CY2024Q1	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest		usd
CY2024Q1	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.01
	dei	Document Type DocumentType	10-Q
	dei	Document Quarterly Report DocumentQuarterlyReport	true
	dei	Document Period End Date DocumentPeriodEndDate	2024-03-31
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2024
	dei	Document Transition Report DocumentTransitionReport	false
	dei	Entity File Number EntityFileNumber	001-40608
	dei	Entity Registrant Name EntityRegistrantName	ESTRELLA IMMUNOPHARMA, INC.
	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	86-1314502
	dei	Entity Address Address Line1 EntityAddressAddressLine1	5858 Horton Street
	dei	Entity Address Address Line2 EntityAddressAddressLine2	Suite 370
	dei	Entity Address City Or Town EntityAddressCityOrTown	Emeryville
	dei	Entity Address State Or Province EntityAddressStateOrProvince	CA
	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	95608
	dei	City Area Code CityAreaCode	(510)
	dei	Local Phone Number LocalPhoneNumber	318-9098
	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
	dei	Entity Small Business EntitySmallBusiness	true
	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
	dei	Entity Ex Transition Period EntityExTransitionPeriod	false
	dei	Entity Shell Company EntityShellCompany	false
CY2024Q2	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	36376293	shares
CY2024Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	4727290	usd
CY2023Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	2479146	usd
CY2024Q1	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent	406110	usd
CY2023Q2	esla	Extension Note Receivable Current ExtensionNoteReceivableCurrent	273066	usd
CY2024Q1	us-gaap	Assets Current AssetsCurrent	8633400	usd
CY2023Q2	us-gaap	Assets Current AssetsCurrent	2752212	usd
CY2023Q2	us-gaap	Deferred Costs DeferredCosts	276187	usd
CY2024Q1	us-gaap	Assets Assets	8633400	usd
CY2023Q2	us-gaap	Assets Assets	3028399	usd
CY2024Q1	us-gaap	Accounts Payable And Other Accrued Liabilities Current AccountsPayableAndOtherAccruedLiabilitiesCurrent	89413	usd
CY2023Q2	us-gaap	Accounts Payable And Other Accrued Liabilities Current AccountsPayableAndOtherAccruedLiabilitiesCurrent	398781	usd
CY2024Q1	esla	Franchise Tax Payables Current FranchiseTaxPayablesCurrent	4359	usd
CY2023Q2	esla	Franchise Tax Payables Current FranchiseTaxPayablesCurrent	4297	usd
CY2024Q1	us-gaap	Taxes Payable Current TaxesPayableCurrent	40719	usd
CY2024Q1	us-gaap	Liabilities Current LiabilitiesCurrent	138491	usd
CY2023Q2	us-gaap	Liabilities Current LiabilitiesCurrent	9758224	usd
CY2023Q2	us-gaap	Other Liabilities Noncurrent OtherLiabilitiesNoncurrent	12725	usd
CY2023Q2	us-gaap	Liabilities Noncurrent LiabilitiesNoncurrent	12725	usd
CY2024Q1	us-gaap	Liabilities Liabilities	138491	usd
CY2023Q2	us-gaap	Liabilities Liabilities	9770949	usd
CY2024Q1	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2023Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2024Q1	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	250000000	shares
CY2023Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	250000000	shares
CY2024Q1	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	36610870	shares
CY2024Q1	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	36535980	shares
CY2023Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	978243	shares
CY2023Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	978243	shares
CY2024Q1	us-gaap	Common Stock Value CommonStockValue	3661	usd
CY2024Q1	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	24124543	usd
CY2023Q2	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	445905	usd
CY2024Q1	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-15549204	usd
CY2023Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-12188553	usd
CY2024Q1	us-gaap	Treasury Stock Common Shares TreasuryStockCommonShares	74890	shares
CY2023Q2	us-gaap	Treasury Stock Common Shares TreasuryStockCommonShares	0	shares
CY2024Q1	us-gaap	Treasury Stock Value TreasuryStockValue	84091	usd
CY2024Q1	us-gaap	Stockholders Equity StockholdersEquity	8494909	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	-11742550	usd
CY2024Q1	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	8633400	usd
CY2023Q2	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	3028399	usd
CY2024Q1	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	25000	usd
CY2023Q1	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	2623399	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	583925	usd
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	7875427	usd
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	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	2776726	usd
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	507463	usd
CY2024Q1	us-gaap	Operating Expenses OperatingExpenses	469530	usd
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	us-gaap	Operating Expenses OperatingExpenses	3360651	usd
	us-gaap	Operating Expenses OperatingExpenses	8382890	usd
CY2024Q1	us-gaap	Operating Income Loss OperatingIncomeLoss	-469530	usd
CY2023Q1	us-gaap	Operating Income Loss OperatingIncomeLoss	-2741106	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-3360651	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-8382890	usd
CY2024Q1	us-gaap	Income Loss Attributable To Parent IncomeLossAttributableToParent	-469530	usd
CY2023Q1	us-gaap	Income Loss Attributable To Parent IncomeLossAttributableToParent	-2741106	usd
	us-gaap	Income Loss Attributable To Parent IncomeLossAttributableToParent	-3360651	usd
	us-gaap	Income Loss Attributable To Parent IncomeLossAttributableToParent	-8382890	usd
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	us-gaap	Net Income Loss NetIncomeLoss	-3360651	usd
	us-gaap	Net Income Loss NetIncomeLoss	-8382890	usd
CY2024Q1	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.01
CY2023Q1	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-8.13
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.14
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-39.95
CY2023Q1	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	337275	shares
CY2023Q2	esla	Balance Of Recapitalization BalanceOfRecapitalization	-11742550	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	-11742550	usd
CY2023Q3	us-gaap	Conversion Of Stock Amount Converted1 ConversionOfStockAmountConverted1	14750000	usd
CY2023Q3	us-gaap	Stock Issued During Period Value Stock Options Exercised StockIssuedDuringPeriodValueStockOptionsExercised	12725	usd
CY2023Q3	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	1194653	usd
CY2023Q3	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	10000000	usd
CY2023Q3	us-gaap	Stock Issued During Period Value Acquisitions StockIssuedDuringPeriodValueAcquisitions	473977	usd
CY2023Q3	us-gaap	Adjustments To Additional Paid In Capital Stock Issued Issuance Costs AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts	1801200	usd
CY2023Q3	us-gaap	Net Income Loss NetIncomeLoss	-1870497	usd
CY2023Q3	us-gaap	Stockholders Equity StockholdersEquity	10069154	usd
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CY2022Q3	us-gaap	Stockholders Equity StockholdersEquity	-3822363	usd
CY2022Q4	us-gaap	Stock Issued During Period Value Stock Options Exercised StockIssuedDuringPeriodValueStockOptionsExercised	525	usd
CY2022Q4	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	102399	usd
CY2022Q4	us-gaap	Net Income Loss NetIncomeLoss	-2756340	usd
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	us-gaap	Net Income Loss NetIncomeLoss	-8382890	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	1194653	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	307197	usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	14473	usd
	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense	267343	usd
	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense	50000	usd
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	us-gaap	Increase Decrease In Other Accounts Payable And Accrued Liabilities IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities	55813	usd
	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	1527	usd
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	-18000	usd
	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	62	usd
	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	2400	usd
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	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-1292876	usd
	us-gaap	Payments To Fund Longterm Loans To Related Parties PaymentsToFundLongtermLoansToRelatedParties	112298	usd
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	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	13064290	usd
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	us-gaap	Interest Paid Net InterestPaidNet	2663	usd
	us-gaap	Noncash Or Part Noncash Acquisition Other Liabilities Assumed1 NoncashOrPartNoncashAcquisitionOtherLiabilitiesAssumed1	221187	usd
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	us-gaap	Noncash Or Part Noncash Acquisition Payables Assumed1 NoncashOrPartNoncashAcquisitionPayablesAssumed1	730000	usd
	us-gaap	Nature Of Operations NatureOfOperations	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 1 — Organization and Business Operation</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"><i>Description of business</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Estrella Immunopharma, Inc., a Delaware corporation, is a clinical-stage biopharmaceutical company developing T-cell therapies with the capacity to cure patients with blood cancers and solid tumors.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As further discussed below and in Note 3, on September 29, 2023 (the “<span style="text-decoration:underline">Closing Date</span>”), Estrella Biopharma, Inc. (“Estrella”) and TradeUP Acquisition Corp. (“UPTD”) consummated the business combination (the “Business Combination”) pursuant to the terms of the Agreement and Plan of Merger, dated as of September 30, 2022 (the “Merger Agreement”), by and among UPTD, Tradeup Merger Sub Inc., a Delaware corporation and wholly-owned subsidiary of UPTD (“Merger Sub”), and the Company. Pursuant to the terms of the Merger Agreement, Merger Sub merged with and into Estrella, with Estrella surviving as a wholly-owned subsidiary of UPTD. Upon closing of the Business Combination (the “Closing”), UPTD changed its corporate name to Estrella Immunopharma, Inc. (“New Estrella” or the “Company”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Estrella was incorporated in the State of Delaware on March 30, 2022 by Eureka Therapeutics, Inc. (“Eureka”), which was incorporated in California in February 2006 and reincorporated in Delaware in March 2018 and is the predecessor of Estrella. Estrella’s fiscal year end is June 30, and the Company’s fiscal year end changed from December 31 to June 30 effective as of the Closing Date.</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">On June 28, 2022, pursuant to a Contribution Agreement between Estrella and Eureka (the “Contribution Agreement”), Eureka contributed certain assets (the “Assets”) related to T-cell therapies targeting CD19 and CD22, proteins expressed on the surface of almost all B-cell leukemias and lymphomas, in exchange for 105,000,000 shares of Estrella’s Series AA Preferred Stock (the “Separation”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the Separation, Estrella entered into a License Agreement (the “License Agreement”) with Eureka and Eureka Therapeutics (Cayman) Ltd. (“Eureka Cayman”), an affiliate of Eureka, and a Services Agreement (the “Services Agreement”) with Eureka, and Eureka contributed and assigned the Collaboration Agreement between Eureka and Imugene Limited (“Imugene”) (the “Collaboration Agreement”) to Estrella. The License Agreement grants the Company an exclusive license to develop CD19 and CD22 targeted T-cell therapies using Eureka’s ARTEMIS<sup>®</sup> platform. Under the Services Agreement, Eureka has agreed to perform certain services for the Company in connection with the development of the Company’s product candidates, EB103 and EB104. EB103, which is a T-cell therapy also called “CD19-Redirected ARTEMIS<sup>®</sup> T-Cell Therapy,” utilizes Eureka’s ARTEMIS<sup>®</sup> technology to target CD19. The Company is also developing EB104, a T-cell therapy also called “CD19/22 Dual-Targeting ARTEMIS<sup>®</sup> T-Cell Therapy.” Like EB103, EB104 utilizes Eureka’s ARTEMIS<sup>®</sup> technology to target not only CD19, but also CD22. The Collaboration Agreement establishes the partnership between the Company and Imugene related to development of solid tumor treatments using Imugene’s product candidate (“CF33-CD19t”) in conjunction with EB103.</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">On March 2, 2023, the FDA cleared Estrella’s IND application for EB103, allowing Estrella to proceed with the Phase I/II Starlight-1 Clinical Trial “Starlight-1”. As of March 31, 2024, the Company has initiated activities in preparation of conducting the Starlight-1 clinical trial in the U.S. On March 4, 2024, the Company, Estrella and Eureka executed Statement of Work #001 relating to clinical trial services to be performed by Eureka in connection with the Starlight-1 clinical trial (see Note 9). On May 13, 2024, the Company, Estrella, and Eureka entered into Amendment No. 1 to the Statement of Work, effective as of March 4, 2024 (see Note 9).</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"><i>Merger and reverse recapitalization</i></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">As described above and further discussed in Note 3, the Business Combination was consummated on September 29, 2023.</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 Business Combination was accounted for as a “reverse recapitalization.” Under this method of accounting, UPTD was treated as the “acquired” company for financial reporting purposes. Accordingly, the Business Combination was treated as the equivalent of Estrella issuing shares for the net assets of UPTD, accompanied by a recapitalization. The net assets of UPTD are stated at historical costs. No goodwill or other intangible assets are recorded.</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"><span style="text-decoration:underline">Liquidity </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited condensed consolidated financial statements have been prepared on a basis which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of March 31, 2024, the Company had cash of approximately $4.7 million, and accumulated deficit of approximately $15.5 million. For the nine months ended March 31, 2024, loss from operations was approximately $3.4 million. The Company’s ability to fund its operations is dependent on the amount of cash on hand and its ability to raise debt or additional equity financing. The Company has expended substantial funds on its research and development business, has experienced losses and negative cash flows from operations since its inception and expects losses and negative cash flows from operations to continue until its technology receives regulatory approval and the Company generates sufficient revenue and positive cash flow from operations, if ever.</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">On September 29, 2023, the Business Combination and several concurrent financing transactions were consummated, with the Company receiving net proceeds of approximately $20.1 million, after deducting $5.1 million payable to redeem 467,122 shares of UPTD Common Stock at $10.86 per share in connection with the special meeting of UPTD stockholders related to the Business Combination held on July 31, 2023, $1.6 million for UPTD’s transaction expenses and $0.7 million for repayment of working capital loans, consisting of: (i) $9.75 million from the issuance of shares of the Company’s Operating Series A Preferred Stock immediately prior to the closing of the Business Combination ($0.7 million of which was comprised of funds in the trust account delivered to the Company at the closing of the Business Combination that would have otherwise been paid to US Tiger Securities, Inc. as a deferred underwriting fee in connection with UPTD’s IPO); (ii) $0.3 million from the issuance of an unsecured promissory note by us to a third party investor; (iii) $3.06 million from the funds held in UPTD’s trust account; and (iv) $10 million from the PIPE investors pursuant to the Subscription Agreements.</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">On April 20, 2023, UPTD entered into the Common Stock Purchase Agreement and the White Lion RRA with White Lion. Subsequently, on April 26, 2023, UPTD and White Lion entered into an amendment to the Common Stock Purchase Agreement. Pursuant to the Common Stock Purchase Agreement, following the Closing, New Estrella will have the right, but not the obligation, to require White Lion to purchase, from time to time up to $50,000,000 in aggregate gross purchase price of newly issued shares of Common Stock (the “Equity Line Shares”), subject to certain limitations and conditions set forth in the Common Stock Purchase Agreement as further described in Note 8.</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">On October 10, 2023, the Company used a portion of the net proceeds from the Business Combination to pay $8.3 million due to Eureka under the Services Agreement and approximately $0.9 million aggregate amount due to Eureka under the License Agreement, comprised of the outstanding portion of the upfront fee as well as a milestone payment in connection with the submission of the IND application for EB103. The Company intends to devote the remaining net proceeds from the Business Combination to the preclinical and clinical development of the Company’s product candidates and the public company compliance costs.</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">On March 4, 2024, Estrella and Eureka entered into Statement of Work No. 001 (“SOW”) relating to the clinical trial services to be performed by Eureka in connection with Starlight-1, the Phase I/II clinical trial of Estrella Biopharma’s product candidate, EB103, a T-cell therapy targeting CD19 using ARTEMIS<sup>®</sup> T cell technology licensed by Estrella Biopharma from Eureka. Pursuant to the SOW, Estrella agrees to pay Eureka non-refundable net fees in connection with the achievement of certain milestones set forth in the SOW, with total fees of $33,000,000 for achievement of all milestones. As of March 31, 2024, Estrella has prepaid $3,500,000 to Eureka for covering the fees associated with the initiation of the study, the preparation and activation of the first study site, and the First Patient First Visit (FPFV) milestones.</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">On May 13, 2024, the Company, Estrella, and Eureka entered into Amendment No. 1 to the Statement of Work, effective as of March 4, 2024, to clarify that in the event that Estrella exercises its right to terminate or suspend the engagement with Eureka by providing written notice to Eureka in accordance with the SOW, Estrella will only be obligated to compensate Eureka for (i) services provided by Eureka pursuant to the SOW (“Services”) in connection with milestones that were achieved prior to the date and time of such written notice, (ii) reasonable and documented pass-through costs incurred by Eureka on behalf of Estrella prior to the date and time of such written notice in connection with providing the Services and (iii) amounts payable to third parties pursuant to commitments reasonably entered into by Eureka on behalf of Estrella prior to the date and time of such written notice in connection with providing the Services, provided that Eureka shall make commercially reasonable efforts to cancel or reduce any such amounts.</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 Company’s future operations are highly dependent on a combination of factors, including but not necessarily limited to (1) the success of our research and development programs; (2) the timely and successful completion of any additional financing; (3) the development of competitive therapies by other biotechnology and pharmaceutical companies; (4) our ability to manage growth of the organization; (5) our ability to protect our technology and products; and, ultimately (6) regulatory approval and successful commercialization and market acceptance of our product candidates.</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">However, management believes that the Company has sufficient funds on hand and ability to raise funds in the future through the issuance and sale of Equity Line Shares to White Lion in order to meet its working capital requirements and debt obligations, for at least the next 12 months from the filing date of these unaudited condensed consolidated financial statements.</p>
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CY2024Q1	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-15500000	usd
	us-gaap	Operating Income Loss OperatingIncomeLoss	-3400000	usd
CY2023Q3	us-gaap	Proceeds From Issuance Initial Public Offering ProceedsFromIssuanceInitialPublicOffering	20100000	usd
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	us-gaap	Use Of Estimates UseOfEstimates	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Use of Estimates</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of unaudited condensed consolidated financial statements in conformity with U.S. 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 unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the unaudited condensed consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Significant items subject to such estimates and assumptions include stock-based compensation, and deferred income tax asset valuation and allowances.</p>
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	2215000	shares
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	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Concentration of Credit Risk</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially subject the Company to concentration of credit risk consist of two cash accounts in a financial institution located in the United States. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. FDIC provides standard insurance coverage of $250,000 per insured bank, for each account ownership category. As of March 31, 2024 and June 30, 2023, the Company had not experienced losses on these accounts. As of March 31, 2024 and June 30, 2023, $4,561,368 and $2,479,146 were deposited with financial institutions located in the United States, and $4,300,226 and $2,229,146 of these balances are not covered by deposit insurance, respectively. While management believes that these financial institutions are of high credit quality, it also continually monitors their credit worthiness.</p>
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CY2024Q1	us-gaap	Accounts Payable And Other Accrued Liabilities Current AccountsPayableAndOtherAccruedLiabilitiesCurrent	89413	usd
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CY2023Q2	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Purchase Price Of Common Stock Percent SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent	0.20	pure
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CY2024Q1	us-gaap	Dividends Payable Amount Per Share DividendsPayableAmountPerShare	1
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CY2024Q1	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	250000000	shares
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CY2023Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	978243	shares
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	esla	Redemption Of Upt Ds Common Stock RedemptionOfUPTDsCommonStock	628688	shares
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CY2024Q1	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	2215000	shares
CY2024Q1	esla	Repurchases Of Common Stock RepurchasesOfCommonStock	1000000	usd
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CY2024Q1	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Per Share Weighted Average Price Of Shares Purchased ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased	1.12
CY2022Q2	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	1638381	usd
CY2023Q1	us-gaap	Other Research And Development Expense OtherResearchAndDevelopmentExpense	38912	usd
CY2023Q1	us-gaap	Other General And Administrative Expense OtherGeneralAndAdministrativeExpense	63487	usd
CY2023Q1	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	102399	usd
	us-gaap	Other Research And Development Expense OtherResearchAndDevelopmentExpense	453968	usd
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	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	307197	usd
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CY2022Q2	us-gaap	Proceeds From Issuance Of Shares Under Incentive And Share Based Compensation Plans Including Stock Options ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlansIncludingStockOptions	15000	usd
CY2024Q1	us-gaap	Other Liabilities OtherLiabilities	0	usd
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CY2022Q2	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares	14825000	shares
CY2022Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue	0.11
CY2023Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber	3887500	shares
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue	0.11
CY2023Q2	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares	10937500	shares
CY2023Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue	0.11
CY2024Q1	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber	10937500	shares
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue	0.11
CY2024Q1	esla	Rent Expense RentExpense	6000	usd
CY2023Q1	esla	Rent Expense RentExpense	6000	usd
	esla	Rent Expense RentExpense	14000	usd
	esla	Rent Expense RentExpense	16000	usd
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CY2023Q2	us-gaap	Prepaid Expense Current PrepaidExpenseCurrent		usd
CY2024Q1	esla	Extension Note Receivable Current ExtensionNoteReceivableCurrent		usd
CY2024Q1	us-gaap	Deferred Costs DeferredCosts		usd
CY2023Q2	us-gaap	Taxes Payable Current TaxesPayableCurrent		usd
CY2024Q1	us-gaap	Other Liabilities Noncurrent OtherLiabilitiesNoncurrent		usd
CY2024Q1	us-gaap	Liabilities Noncurrent LiabilitiesNoncurrent		usd
CY2023Q2	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2023Q2	us-gaap	Treasury Stock Value TreasuryStockValue		usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest		usd
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	209811	shares
CY2023Q1	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	337275	shares
CY2023Q3	esla	Stock Issued During Period Value Recapitalization StockIssuedDuringPeriodValueRecapitalization		usd
CY2023Q3	esla	Issuance Of Series A Preferred Preferred Stock IssuanceOfSeriesAPreferredPreferredStock		usd
CY2024Q1	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues		usd
	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense		usd
	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability		usd
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities		usd
	esla	Proceeds From Cash Released From Trust Account ProceedsFromCashReleasedFromTrustAccount		usd
	us-gaap	Payments Of Stock Issuance Costs PaymentsOfStockIssuanceCosts		usd
	us-gaap	Proceeds From Issuance Of Debt ProceedsFromIssuanceOfDebt		usd
	us-gaap	Proceeds From Issuance Of Preferred Stock And Preference Stock ProceedsFromIssuanceOfPreferredStockAndPreferenceStock		usd
	us-gaap	Proceeds From Notes Payable ProceedsFromNotesPayable		usd
	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable		usd
	esla	Payment Of Redemption Payable PaymentOfRedemptionPayable		usd
	esla	Proceeds From Business Combination ProceedsFromBusinessCombination		usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities		usd
	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet		usd
	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet		usd
	us-gaap	Interest Paid Net InterestPaidNet		usd
	us-gaap	Noncash Or Part Noncash Acquisition Other Liabilities Assumed1 NoncashOrPartNoncashAcquisitionOtherLiabilitiesAssumed1		usd
	esla	Recognition Of Related Party Operating Rightofuse Asset And Lease Liability RecognitionOfRelatedPartyOperatingRightofuseAssetAndLeaseLiability		usd
	us-gaap	Conversion Of Stock Amount Issued1 ConversionOfStockAmountIssued1		usd
	us-gaap	Noncash Or Part Noncash Acquisition Payables Assumed1 NoncashOrPartNoncashAcquisitionPayablesAssumed1		usd
CY2023Q2	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent		usd
CY2024Q1	us-gaap	Other Research And Development Expense OtherResearchAndDevelopmentExpense		usd
CY2024Q1	us-gaap	Other General And Administrative Expense OtherGeneralAndAdministrativeExpense		usd
CY2024Q1	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense		usd
CY2024Q1	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares		shares
CY2024Q1	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
	dei	Amendment Flag AmendmentFlag	false
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--06-30
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q3
	dei	Entity Central Index Key EntityCentralIndexKey	0001844417

Files In Submission

Name	View Source	Status
0001213900-24-043126-index-headers.html	Edgar Link	pending
0001213900-24-043126-index.html	Edgar Link	pending
0001213900-24-043126.txt	Edgar Link	pending
0001213900-24-043126-xbrl.zip	Edgar Link	pending
ea0205892-10q_estrella.htm	Edgar Link	pending
ea020589201ex31-1_estrella.htm	Edgar Link	pending
ea020589201ex31-2_estrella.htm	Edgar Link	pending
ea020589201ex32-1_estrella.htm	Edgar Link	pending
ea020589201ex32-2_estrella.htm	Edgar Link	pending
ea0205892-10q_estrella_htm.xml	Edgar Link	completed
esla-20240331.xsd	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
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R11.htm	Edgar Link	pending
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R5.htm	Edgar Link	pending
R50.htm	Edgar Link	pending
esla-20240331_def.xml	Edgar Link	unprocessable
esla-20240331_lab.xml	Edgar Link	unprocessable
esla-20240331_pre.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
R6.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending
esla-20240331_cal.xml	Edgar Link	unprocessable

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$ESLA
Estrella Immunopharma, Inc. Stock $esla

2024 Q2 Form 10-Q Financial Statement

#000121390024043126 Filed on May 15, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESLA Estrella Immunopharma, Inc. Stock $esla

2024 Q2 Form 10-Q Financial Statement

#000121390024043126 Filed on May 15, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESLA
Estrella Immunopharma, Inc. Stock $esla