$IRD

2024 Q2 Form 10-Q Financial Statement

#000114036124025481 Filed on May 10, 2024

View on sec.gov

Income Statement

Concept 2024 Q2 2024 Q1
Revenue $1.112M $1.711M
YoY Change -69.73% -2.17%
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin $2.954M $4.670M
YoY Change -31.94% 104.38%
% of Gross Profit
Research & Development $6.086M $4.749M
YoY Change 28.86% -15.12%
% of Gross Profit
Depreciation & Amortization $0.00 $0.00
YoY Change -100.0% -100.0%
% of Gross Profit
Operating Expenses $9.440M $9.419M
YoY Change 4.16% 19.53%
Operating Profit -$8.328M -$7.708M
YoY Change 54.54% 25.72%
Interest Expense $0.00
YoY Change
% of Operating Profit
Other Income/Expense, Net $563.0K $602.0K
YoY Change 31.54% 77.06%
Pretax Income -$7.765M -$7.106M
YoY Change 56.52% 22.71%
Income Tax $0.00 $0.00
% Of Pretax Income
Net Earnings -$7.765M -$7.106M
YoY Change 56.52% 22.71%
Net Earnings / Revenue -698.29% -415.31%
Basic Earnings Per Share -$0.30 -$0.29
Diluted Earnings Per Share -$0.30 -$0.29
COMMON SHARES
Basic Shares Outstanding 25.92M 24.81M
Diluted Shares Outstanding 25.83M 24.52M

Balance Sheet

Concept 2024 Q2 2024 Q1
SHORT-TERM ASSETS
Cash & Short-Term Investments $41.41M $47.17M
YoY Change 3.54% 20.91%
Cash & Equivalents $41.41M $47.20M
Short-Term Investments $5.000K $5.000K
Other Short-Term Assets $87.00K $89.00K
YoY Change 93.33% 14.1%
Inventory
Prepaid Expenses $1.027M $1.471M
Receivables $1.358M $1.924M
Other Receivables $0.00 $0.00
Total Short-Term Assets $44.83M $51.84M
YoY Change 3.16% 14.2%
LONG-TERM ASSETS
Property, Plant & Equipment $0.00 $0.00
YoY Change -100.0% -100.0%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets $0.00 $0.00
YoY Change -100.0% -100.0%
TOTAL ASSETS
Total Short-Term Assets $44.83M $51.84M
Total Long-Term Assets $0.00 $0.00
Total Assets $44.83M $51.84M
YoY Change 3.15% 14.18%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $634.0K $2.064M
YoY Change -72.71% -7.07%
Accrued Expenses $3.490M $3.649M
YoY Change 1.51% 88.77%
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $4.198M $5.787M
YoY Change -27.13% 39.31%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00
YoY Change
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities $0.00 $0.00
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities $4.198M $5.787M
Total Long-Term Liabilities $0.00 $0.00
Total Liabilities $4.198M $5.787M
YoY Change -27.13% 39.31%
SHAREHOLDERS EQUITY
Retained Earnings -$96.34M -$88.57M
YoY Change 17.15% 14.63%
Common Stock $3.000K $3.000K
YoY Change 50.0% 50.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $40.64M $46.06M
YoY Change
Total Liabilities & Shareholders Equity $44.83M $51.84M
YoY Change 3.15% 14.18%

Cashflow Statement

Concept 2024 Q2 2024 Q1
OPERATING ACTIVITIES
Net Income -$7.765M -$7.106M
YoY Change 56.52% 22.71%
Depreciation, Depletion And Amortization $0.00 $0.00
YoY Change -100.0% -100.0%
Cash From Operating Activities -$7.292M -$5.716M
YoY Change -837.31% 56.77%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities $0.00 $0.00
YoY Change
Cash From Investing Activities $0.00 $0.00
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 1.540M 2.376M
YoY Change
NET CHANGE
Cash From Operating Activities -7.292M -5.716M
Cash From Investing Activities 0.000 0.000
Cash From Financing Activities 1.540M 2.376M
Net Change In Cash -5.752M -3.340M
YoY Change -681.6% -8.39%
FREE CASH FLOW
Cash From Operating Activities -$7.292M -$5.716M
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

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<div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold; font-style: italic;">Use of Estimates</div> <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <br/> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.</div>
CY2024Q1 us-gaap Concentration Risk Credit Risk
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<div style="display:none;"><br/></div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-variant: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; font-style: italic; font-weight: bold;"> <span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-variant: normal; text-transform: none;">Concentration of Credit Risk<br/> <br/> </span></div> <div><span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-variant: normal; text-transform: none;"> </span></div> <div style="display:none;"><br/></div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-variant: normal; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; font-style: italic; font-weight: bold;"> <span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash and cash equivalents. Management follows approved policies established by its Board of Directors to reduce credit risk associated with the Company’s cash deposit and investment accounts. Pursuant to these policies, the Company limits its exposure through the kind, quality and concentration of its investments. <span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">The Company’s cash and cash equivalents are held or managed by two financial institutions in the United States. </span>As of March 31, 2024, the Company had cash equivalents of $46.7 million that were not eligible for coverage by Federal Deposit Insurance Corporation<span style="font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;">.</span></span><span style="font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"> These balances are invested in funds whose assets consist almost entirely of securities issued by the U.S. Treasury or guaranteed by the U.S. government<span style="letter-spacing: normal; text-indent: 0px; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">.</span></span><br/> <span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"> </span></div>
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Files In Submission

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