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ACCELERATE DIAGNOSTICS, INC. CONDENSED CONSOLIDATED BALANCE SHEETS Unaudited (in thousands, except share data) March 31

Key Takeaway: ACCELERATE DIAGNOSTICS, INC. CONDENSED CONSOLIDATED (in thousands, except share data) March 31, December 31, 2024 2023 ASSETS Current assets: Cash and cash equivalents $ 14,606 $ 12,138 Investments 1,145 1,081 Trade accounts receivable 2,217 2,

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ACCELERATE DIAGNOSTICS, INC.
CONDENSED CONSOLIDATED
(in thousands, except share data)
March 31, December 31,
2024 2023
ASSETS
Current assets:
Cash and cash equivalents $ 14,606 $ 12,138
Investments 1,145 1,081
Trade accounts receivable 2,217 2,622
Inventory 3,249 3,310
Prepaid expenses 1,068 380
Purchase obligation put option asset - 3,419
Other current assets 1,848 1,516
Total current assets 24,133 24,466
Property and equipment, net 3,197 2,389
Finance lease assets, net 1,225 1,518
Operating lease right of use assets, net 957 1,177
Other non-current assets 1,210 1,816
Total assets $ 30,722 $ 31,366
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities:
Accounts payable $ 5,108 $ 4,796
Accrued liabilities 3,351 3,243
Accrued interest 1,014 164
Deferred revenue and income, current 1,272 1,545
Current portion of convertible notes 726 726
Common warrant liability 3,035 -
Finance lease, current 685 583
Operating lease, current 940 977
Total current liabilities 16,131 12,034
Finance lease, non-current 81 262
Operating lease, non-current 328 570
Deferred income, non-current 1,110 1,122
Other non-current liabilities 1,197 1,164
Convertible notes, non-current 37,655 36,102
Total liabilities $ 56,502 $ 51,254
Commitments and contingencies
Stockholders' deficit:
Preferred shares, $0.001 par value;
5,000,000 preferred shares authorized and no shares issued or outstanding as of March 31, 2024 and December 31, 2023 - -
Common stock, $0.001 par value;
450,000,000 common shares authorized with 21,811,706 shares issued and outstanding on March 31, 2024 and 14,569,500 shares issued and outstanding on December 31, 2023 21 14
Contributed capital 702,971 694,634
Treasury stock (45,067 ) (45,067 )
Accumulated deficit (683,087 ) (668,857 )
Accumulated other comprehensive loss (618 ) (612 )
Total stockholders' deficit (25,780 ) (19,888 )
Total liabilities and stockholders' deficit $ 30,722 $ 31,366
ACCELERATE DIAGNOSTICS, INC.
CONDENSED CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
(in thousands, except per share
Three Months Ended
March 31, March 31,
2024 2023
Net sales $ 2,921 $ 2,812
Cost of sales 2,198 1,801
Gross profit 723 1,011
Costs and expenses:
Research and development 5,173 6,968
Sales, general and administrative 5,706 10,105
Total costs and expenses 10,879 17,073
Loss from operations (10,156 ) (16,062 )
Other income (expense):
Interest expense (2,450 ) (418 )
Interest expense related party - (1,013 )
Loss on fair value instruments (1,216 ) -
Foreign currency exchange gain 19 233
Interest income 200 420
Other (expense) income, net (627 ) 45
Total other expense, net (4,074 ) (733 )
Net loss before income taxes (14,230 ) (16,795 )
Provision for income taxes - -
Net loss $ (14,230 ) $ (16,795 )
Basic and diluted net loss per share $ (0.74 ) $ (1.71 )
Weighted average shares outstanding 19,216 9,830
Other comprehensive loss:
Net loss $ (14,230 ) $ (16,795 )
Net unrealized loss on debt securities available-for-sale - 24
Foreign currency translation adjustment (6 ) (255 )
Comprehensive loss $ (14,236 ) $ (17,026 )
ACCELERATE DIAGNOSTICS, INC.
CONDENSED CONSOLIDATED
STATEMENTS OF CASH FLOWS
Three Months Ended
March 31, March 31,
2024 2023
Cash flows from operating activities:
Net loss (14,230 ) (16,795 )
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization 858 802
Provision for bad debts 19 -
Equity-based compensation 1,297 555
Amortization of debt discount and issuance costs 1,596 182
Amortization of debt discount related-party - 572
Loss on disposal of property and equipment 71 11
Unrealized gain on equity investments (53 ) (50 )
Units offering issuance cost 680 -
Loss on fair value adjustments 1,216 -
(Increase) decrease in assets:
Contributions to deferred compensation plan (11 ) -
Accounts receivable 386 (11 )
Inventory (85 ) (140 )
Prepaid expense and other (448 ) (239 )
Increase (decrease) in liabilities:
Accounts payable 312 (977 )
Accrued liabilities and other (658 ) 1,945
Accrued interest 850 235
Accrued interest due to related-party - 441
Deferred revenue and income (285 ) (79 )
Deferred compensation 33 181
Net cash used in operating activities (8,452 ) (13,367 )
Cash flows from investing activities:
Purchases of equipment (513 ) (12 )
Maturities of marketable securities - 8,221
Net cash (used in) provided by investing activities (513 ) 8,209
Cash flows from financing activities:
Proceeds from issuance of Units to related party 2,050 -
Proceeds from issuance of Units 10,232 -
Units offering issuance cost (764 ) -
Payments on finance leases (79 ) (77 )
Net cash provided by financing activities 11,439 (77 )
Effect of exchange rate on cash (6 ) (262 )
(Decrease) increase in cash and cash equivalents 2,468 (5,497 )
Cash and cash equivalents, beginning of period 12,138 34,905
Cash and cash equivalents, end of period $ 14,606 $ 29,408
ACCELERATE DIAGNOSTICS, INC.
CONDENSED CONSOLIDATED
STATEMENTS OF CASH FLOWS (CONTINUED)
Three Months Ended
March 31, March 31,
2024 2023
Non-cash investing activities:
Net transfer of instruments from inventory to property and equipment $ 127 $ 71
Non-cash financing activities:
Net transfer of instruments from inventory to property and equipment $ 43 $ 0
Accrued units offering issuance cost $ 473 $ 0
Supplemental cash flow information:
Interest paid $ 10 $ 0
See accompanying notes to condensed consolidated
financial statements.
Last updated: May 10, 2024