$ESLA
Estrella Immunopharma, Inc.

2024 Q4 Form 10-Q Financial Statement

#000121390024098450 Filed on November 14, 2024

View on sec.gov

Income Statement

Concept 2024 Q4 2024 Q3
Revenue $0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin $550.7K
YoY Change -60.29%
% of Gross Profit
Research & Development $2.826M
YoY Change 484.53%
% of Gross Profit
Depreciation & Amortization
YoY Change
% of Gross Profit
Operating Expenses $3.377M
YoY Change 80.53%
Operating Profit -$3.400M
YoY Change 81.77%
Interest Expense
YoY Change
% of Operating Profit
Other Income/Expense, Net $1.500M
YoY Change 2900.0%
Pretax Income -$3.377M
YoY Change
Income Tax
% Of Pretax Income
Net Earnings -$3.377M
YoY Change 80.53%
Net Earnings / Revenue
Basic Earnings Per Share -$0.09
Diluted Earnings Per Share -$0.09
COMMON SHARES
Basic Shares Outstanding 36.18M shares 36.19M shares
Diluted Shares Outstanding 36.21M shares

Balance Sheet

Concept 2024 Q4 2024 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments $1.798M
YoY Change -91.88%
Cash & Equivalents $1.800M
Short-Term Investments
Other Short-Term Assets $437.6K
YoY Change -91.6%
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets $2.235M
YoY Change -91.83%
LONG-TERM ASSETS
Property, Plant & Equipment
YoY Change
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets $1.500M
YoY Change
Total Long-Term Assets $1.500M
YoY Change -50000100.0%
TOTAL ASSETS
Total Short-Term Assets $2.235M
Total Long-Term Assets $1.500M
Total Assets $3.735M
YoY Change -86.34%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $5.000K
YoY Change -99.95%
Accrued Expenses $2.936M
YoY Change 10503.68%
Deferred Revenue
YoY Change
Short-Term Debt $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $2.989M
YoY Change -82.7%
LONG-TERM LIABILITIES
Long-Term Debt $0.00
YoY Change
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities $0.00
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities $2.989M
Total Long-Term Liabilities $0.00
Total Liabilities $2.989M
YoY Change -82.7%
SHAREHOLDERS EQUITY
Retained Earnings -$22.90M
YoY Change 62.88%
Common Stock $3.661K
YoY Change 4.01%
Preferred Stock
YoY Change
Treasury Stock (at cost) $504.9K
YoY Change
Treasury Stock Shares
Shareholders Equity $746.3K
YoY Change
Total Liabilities & Shareholders Equity $3.735M
YoY Change -86.34%

Cashflow Statement

Concept 2024 Q4 2024 Q3
OPERATING ACTIVITIES
Net Income -$3.377M
YoY Change 80.53%
Depreciation, Depletion And Amortization
YoY Change
Cash From Operating Activities -$2.217M
YoY Change 705.79%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities $0.00
YoY Change -100.0%
Cash From Investing Activities
YoY Change
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities -$150.5K
YoY Change -100.75%
NET CHANGE
Cash From Operating Activities -$2.217M
Cash From Investing Activities
Cash From Financing Activities -$150.5K
Net Change In Cash -$2.368M
YoY Change -112.05%
FREE CASH FLOW
Cash From Operating Activities -$2.217M
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

Frame Concept Type Concept / XBRL Key Value Unit
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EntityIncorporationStateCountryCode
DE
CY2024Q3 dei Entity Tax Identification Number
EntityTaxIdentificationNumber
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CY2024Q3 dei Document Type
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2024-09-30
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CY2024Q3 dei Entity File Number
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CY2024Q3 dei Entity Registrant Name
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ESTRELLA IMMUNOPHARMA, INC.
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Use of Estimates</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The preparation of unaudited condensed 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 financial statements and the reported amounts of revenues and expenses during the reporting periods.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">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 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.</span></p>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Concentration of Credit Risk</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">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. The Federal Deposit Insurance Corporation (FDIC) provides standard insurance coverage of $250,000 per insured bank for each account ownership category. As of September 30, 2024 the Company had not experienced losses on these accounts. As of September 30, 2024, and June 30, 2024, the Company had deposited approximately $1.7 million and $4.0 million, respectively, with financial institutions in the United States. Of these balances, approximately $1.4 million and $3.8 million, respectively, were not covered by deposit insurance. While management believes that these financial institutions are of high credit quality, it also continually monitors their creditworthiness.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Securities Investor Protection Corporation (SIPC) provides standard insurance coverage of $500,000 per brokerage account, which includes $250,000 for cash balances. As of September 30, 2024, and June 30, 2024, the Company maintained approximately $94,000 and $146,000, respectively, in its brokerage account, with the entire balance covered by SIPC insurance.</span></p>
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CY2023Q3 esla Shares Based On An Exchange Ratio
SharesBasedOnAnExchangeRatio
0.2407 pure
CY2024Q3 us-gaap Preferred Stock Dividend Rate Percentage
PreferredStockDividendRatePercentage
0.08 pure
CY2024Q3 us-gaap Dividends Payable Amount Per Share
DividendsPayableAmountPerShare
1
CY2024Q3 us-gaap Preferred Stock Convertible Conversion Price
PreferredStockConvertibleConversionPrice
1
CY2023Q3 esla Shares Based On An Exchange Ratio
SharesBasedOnAnExchangeRatio
0.2407 pure
CY2024Q3 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
250000000 shares
CY2024Q3 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.0001
CY2023Q2 us-gaap Common Stock Shares Outstanding
CommonStockSharesOutstanding
978243 shares
CY2024Q3 esla Common Stock Outstanding Prior To Reverse Recapitalization
CommonStockOutstandingPriorToReverseRecapitalization
2329920 shares
CY2024Q3 esla Common Stock Subject To Possible Redemption
CommonStockSubjectToPossibleRedemption
628688 shares
CY2024Q3 esla Shares Issued Uponthe Reverse Recapitalization
SharesIssuedUpontheReverseRecapitalization
1701232 shares
CY2024Q3 us-gaap Shares Issued Price Per Share
SharesIssuedPricePerShare
10
CY2024Q3 esla Number Of Days Receive Investor After The Date Of Closing Of Business Comnination
NumberOfDaysReceiveInvestorAfterTheDateOfClosingOfBusinessComnination
P30D
CY2024Q3 us-gaap Stock Repurchased During Period Shares
StockRepurchasedDuringPeriodShares
431723 shares
CY2024Q2 us-gaap Stock Repurchased During Period Shares
StockRepurchasedDuringPeriodShares
321724 shares
CY2024Q3 us-gaap Stock Repurchased During Period Value
StockRepurchasedDuringPeriodValue
150465 usd
CY2024Q3 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Per Share Weighted Average Price Of Shares Purchased
ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased
1.37
CY2022Q2 us-gaap Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
1638381 usd
CY2024Q3 us-gaap Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
0 usd
CY2023Q3 us-gaap Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
1194653 usd
CY2023Q3 us-gaap Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
1194653 usd
CY2024Q3 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercises In Period Total Intrinsic Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
1600000 usd
CY2022Q2 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice
0.001
CY2022Q2 us-gaap Share Price
SharePrice
0.11
CY2022Q2 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
1.20 pure
CY2022Q2 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1
P4Y
CY2022Q2 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
0.03 pure
CY2022Q2 us-gaap Proceeds From Issuance Of Shares Under Incentive And Share Based Compensation Plans Including Stock Options
ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlansIncludingStockOptions
15000 usd
CY2024Q3 us-gaap Other Liabilities
OtherLiabilities
0 usd
CY2024Q2 us-gaap Other Liabilities
OtherLiabilities
0 usd
CY2023Q2 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
2633082 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
0.46
CY2024 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
2633082 shares
CY2024 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue
0.46
CY2023Q3 esla Reverse Recapitalizations Exchange Ratio
ReverseRecapitalizationsExchangeRatio
0.2407 pure
CY2024Q3 us-gaap Payments For Rent
PaymentsForRent
6000 usd
CY2023Q3 us-gaap Payments For Rent
PaymentsForRent
2000 usd
CY2024Q3 ecd Non Rule10b51 Arr Trmntd Flag
NonRule10b51ArrTrmntdFlag
false
CY2024Q3 ecd Rule10b51 Arr Trmntd Flag
Rule10b51ArrTrmntdFlag
false
CY2024Q3 ecd Non Rule10b51 Arr Adopted Flag
NonRule10b51ArrAdoptedFlag
false
CY2024Q3 ecd Rule10b51 Arr Adopted Flag
Rule10b51ArrAdoptedFlag
false
CY2024Q2 us-gaap Prepaid Expense And Other Assets Noncurrent
PrepaidExpenseAndOtherAssetsNoncurrent
usd
CY2024Q3 us-gaap Commitments And Contingencies
CommitmentsAndContingencies
usd
CY2024Q2 us-gaap Commitments And Contingencies
CommitmentsAndContingencies
usd
CY2024Q3 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
usd
CY2023Q3 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
usd
CY2023Q3 esla Issuance Of Series A Preferred Preferred Stock
IssuanceOfSeriesAPreferredPreferredStock
usd
CY2024Q3 us-gaap Share Based Compensation
ShareBasedCompensation
usd
CY2023Q3 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
usd
CY2023Q3 us-gaap Increase Decrease In Prepaid Expenses Other
IncreaseDecreaseInPrepaidExpensesOther
usd
CY2024Q3 esla Increase Decrease In Franchise Tax Payable
IncreaseDecreaseInFranchiseTaxPayable
usd
CY2024Q3 us-gaap Payments To Acquire Notes Receivable
PaymentsToAcquireNotesReceivable
usd
CY2024Q3 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
usd
CY2024Q3 us-gaap Proceeds From Issuance Of Debt
ProceedsFromIssuanceOfDebt
usd
CY2024Q3 us-gaap Proceeds From Issuance Of Preferred Stock And Preference Stock
ProceedsFromIssuanceOfPreferredStockAndPreferenceStock
usd
CY2024Q3 us-gaap Proceeds From Notes Payable
ProceedsFromNotesPayable
usd
CY2024Q3 esla Proceeds From Business Combination
ProceedsFromBusinessCombination
usd
CY2023Q3 us-gaap Payments For Repurchase Of Other Equity
PaymentsForRepurchaseOfOtherEquity
usd
CY2024Q3 us-gaap Income Taxes Paid Net
IncomeTaxesPaidNet
usd
CY2023Q3 us-gaap Income Taxes Paid Net
IncomeTaxesPaidNet
usd
CY2024Q3 us-gaap Interest Paid Net
InterestPaidNet
usd
CY2023Q3 us-gaap Interest Paid Net
InterestPaidNet
usd
CY2024Q3 us-gaap Conversion Of Stock Amount Issued1
ConversionOfStockAmountIssued1
usd
CY2024Q3 us-gaap Noncash Or Part Noncash Acquisition Payables Assumed1
NoncashOrPartNoncashAcquisitionPayablesAssumed1
usd
CY2024Q2 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
shares
CY2024Q2 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
CY2024Q3 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
shares
CY2024Q3 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue
CY2024Q3 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
shares
CY2024Q3 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
CY2024Q3 dei Amendment Flag
AmendmentFlag
false
CY2024Q3 dei Current Fiscal Year End Date
CurrentFiscalYearEndDate
--06-30
CY2024Q3 dei Document Fiscal Period Focus
DocumentFiscalPeriodFocus
Q1
CY2024Q3 dei Document Fiscal Year Focus
DocumentFiscalYearFocus
2025
CY2024Q3 dei Entity Central Index Key
EntityCentralIndexKey
0001844417

Files In Submission

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0001213900-24-098450-index-headers.html Edgar Link pending
0001213900-24-098450-index.html Edgar Link pending
0001213900-24-098450.txt Edgar Link pending
0001213900-24-098450-xbrl.zip Edgar Link pending
ea0219901-10q_estrella.htm Edgar Link pending
ea021990101ex31-1_estrella.htm Edgar Link pending
ea021990101ex31-2_estrella.htm Edgar Link pending
ea021990101ex32-1_estrella.htm Edgar Link pending
ea021990101ex32-2_estrella.htm Edgar Link pending
esla-20240930.xsd Edgar Link pending
Financial_Report.xlsx Edgar Link pending
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esla-20240930_cal.xml Edgar Link unprocessable
esla-20240930_def.xml Edgar Link unprocessable
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esla-20240930_pre.xml Edgar Link unprocessable
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ea0219901-10q_estrella_htm.xml Edgar Link completed
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