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CAN-FITE BIOPHARMA LTD. INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2015 UNAUDITED INDEX Page Interim Condensed Consolidated Statements of Financial Position 2 - 3 Interim Condensed Consolidated St

Key Takeaway: CAN-FITE BIOPHARMA LTD. INTERIM CONDENSED CONSOLIDATED FINANCIAL Page Interim Condensed Consolidated Statements of Financial Position 2 - 3 Interim Condensed Consolidated Statements of Comprehensive Loss 4 Interim Condensed Consolidated Statements of Changes in Equity 5 - 6 In

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CAN-FITE BIOPHARMA LTD.
INTERIM CONDENSED CONSOLIDATED FINANCIAL
Page
Interim Condensed Consolidated Statements of Financial Position 2 - 3
Interim Condensed Consolidated Statements of Comprehensive Loss 4
Interim Condensed Consolidated Statements of Changes in Equity 5 - 6
Interim Condensed Consolidated Statements of Cash Flows 7 - 8
Notes to Interim Condensed Consolidated Financial Statements 9 -18
CAN-FITE BIOPHARMA LTD.
CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
In thousands (except share and per
Convenience translation into U.S. dollars
June 30, June 30, December 31,
2015 2015 2014
Unaudited Unaudited Audited
Note USD NIS
ASSETS
CURRENT ASSETS:
Cash and cash equivalents 7,747 29,199 36,091
Accounts receivable and prepaid expenses 758 2,856 3,417
Total current assets 8,505 32,055 39,508
NON-CURRENT ASSETS:
Lease deposits 7 26 26
Property, plant and equipment, net 65 246 133
Total long-term assets 72 272 159
Total assets 8,577 32,327 39,667
The accompanying notes are an integral
part of the interim condensed consolidated financial statements.
CAN-FITE BIOPHARMA LTD.
CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
In thousands (except share and per
Convenience translation into U.S. dollars
June 30, June 30, December 31,
2015 2015 2014
Unaudited Unaudited Audited
Note USD NIS
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES:
Trade payables 356 1,342 1,024
Deferred revenues 287 1,082 -
Other accounts payable 764 2,876 4,750
Total current liabilities 1,407 5,300 5,774
NON-CURRENT LIABILITIES:
Warrants exercisable into shares 1,087 4,097 6,969
Deferred revenues 1,005 3,788 -
Severance pay, net 57 214 224
Total long-term liabilities 2,149 8,099 7,193
COMMITMENTS AND CONTINGENT LIABILITIES 3
SHAREHOLDERS' EQUITY 4
Share capital 1,444 5,441 5,441
Share premium 80,248 302,456 301,787
Capital reserve from share-based payment transactions 4,570 17,225 17,153
Warrants exercisable into shares (series 9-12) 2,384 8,983 9,652
Treasury shares (963 ) (3,628 ) (3,628 )
Accumulated other comprehensive loss (189 ) (711 ) (1,015 )
Accumulated deficit (82,794 ) (312,048 ) (304,150 )
Equity attributable to equity holders of the Company 4,700 17,718 25,240
Non-controlling interests 321 1,210 1,460
Total shareholders' equity 5,021 18,928 26,700
Total liabilities and shareholders' equity 8,577 32,327 39,667
The accompanying notes are an integral
part of the interim condensed consolidated financial statements.
CAN-FITE BIOPHARMA LTD.
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
In thousands (except share and per
Convenience translation into U.S. dollars
Six months ended June 30,
2015 2015 2014
Unaudited
USD NIS NIS
Revenues 72 271 -
Research and development expenses 1,526 5,751 8,636
General and administrative expenses 1,239 4,670 5,425
Operating loss 2,693 10,150 14,061
Finance expenses 267 1,005 780
Finance income (766 ) (2,886 ) (2,485 )
Net loss 2,194 8,269 12,356
Other comprehensive loss (income):
Adjustments arising from translating financial statements of foreign operations (98 ) (370 ) (65 )
Total comprehensive loss 2,096 7,899 12,291
Loss attributable to:
Equity holders of the Company 2,095 7,898 12,014
Non-controlling interests 99 371 342
2,194 8,269 12,356
Comprehensive loss attributable to:
Equity holders of the Company 2,015 7,594 11,962
Non-controlling interests 81 305 329
2,096 7,899 12,291
Net loss per share attributable to equity holders of the Company :
Basic and diluted net loss per share 0.09 0.37 0.71
The accompanying notes are an integral
part of the interim condensed consolidated financial statements.
CAN-FITE BIOPHARMA LTD.
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED)
In thousands (except share and per
Attributable to equity holders of the Company
Share capital Share premium Capital reserve from share-based payment transactions Warrants exercisable into shares Treasury shares at cost Accumulated other comprehensive income (loss) Accumulated deficit Total Non-controlling interests Total equity
NIS
Balance as of January 1, 2015 5,441 301,787 17,153 9,652 (3,628 ) (1,015 ) (304,150 ) 25,240 1,460 26,700
Loss - - - - - - (7,898 ) (7,898 ) (371 ) (8,269 )
Foreign currency translation reserve - - - - - 304 - 304 66 370
Total comprehensive income (loss) - - - - - 304 (7,898 ) (7,594 ) (305 ) (7,899 )
Expire of warrants exercisable into shares - 669 - (669 ) - - - - - -
Share-based payment - - 72 - - - - 72 55 127
Balance as of June 30, 2015 5,441 302,456 17,225 8,983 (3,628 ) (711 ) (312,048 ) 17,718 1,210 18,928
Balance as of January 1, 2014 4,037 267,946 15,761 9,652 (3,628 ) (151 ) (280,391 ) 13,226 2,299 15,525
Loss - - - - - - (12,014 ) (12,014 ) (342 ) (12,356 )
Foreign currency translation reserve - - - - - 52 - 52 13 65
Total comprehensive income (loss) - - - - - 52 (12,014 ) (11,962 ) (329 ) (12,291 )
Issuance of shares, net of issuance expenses of NIS 1,405 491 11,560 381 - - - - 12,432 - 12,432
Share-based payment 7 188 115 - - - - 310 (15 ) 295
Balance as of June 30, 2014 4,535 279,694 16,257 9,652 (3,628 ) (99 ) (292,405 ) 14,006 1,955 15,961
The accompanying notes are an integral
part of the interim consolidated financial statements.
CAN-FITE BIOPHARMA LTD.
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED)
In thousands (except share and per
Attributable to equity holders of the Company
Share capital Share premium Capital reserve from share-based payment transactions Warrants exercisable into shares Treasury shares at cost Accumulated other comprehensive income (loss) Accumulated deficit Total Non-controlling interests Total equity
Convenience translation into U.S. dollars
Balance as of January 1, 2015 1,444 80,071 4,551 2,561 (963 ) (269 ) (80,698 ) 6,697 387 7,084
Loss - - - - - - (2,096 ) (2,096 ) (99 ) (2,195 )
Foreign currency translation reserve - - - - - 80 - 80 18 98
Total comprehensive income (loss) - - - - - 80 (2,096 ) (2,016 ) (81 ) (2,097 )
Expire of waarents exceriable into shares - 177 - (177 ) - - - - - -
Share-based payment - - 19 - - - - 19 15 34
Balance as of June 30, 2015 1,444 80,248 4,570 2,384 (963 ) (189 ) (82,794 ) 4,700 321 5,021
The accompanying notes are an integral
part of the interim condensed consolidated financial statements.
CAN-FITE BIOPHARMA LTD.
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
In thousands (except share and per
Convenience translation into U.S. dollars
Six months ended June 30,
2015 2015 2014
Unaudited
USD NIS NIS
Cash flows from operating activities:
Net loss (2,194 ) (8,269 ) (12,356 )
Adjustments to reconcile net loss to net cash used:
Depreciation of property, plant and equipment 8 30 22
Share-based payment expense 34 127 295
Issuance expenses related to warrants exercisable into shares - - 472
Decrease in severance pay, net (3 ) (10 ) (4 )
Decrease in fair value of unlisted share options - - (2,243 )
Decrease in fair value of warrants exercisable into shares (762 ) (2,872 ) (119 )
Exchange differences on balances of cash and cash equivalents (175 ) (658 ) (131 )
(898 ) (3,383 ) (1,733 )
Working capital adjustments:
Decrease (Increase) in accounts receivable and prepaid expenses 143 535 (559 )
Decrease in trade payables (159 ) (597 ) (180 )
Increase in deferred revenues 1,292 4,870 -
Decrease in other accounts payable (150 ) (563 ) (2,656 )
1,126 4,245 (3,395 )
Net cash used in operating activities (1,966 ) (7,407 ) (17,459 )
The accompanying notes are an integral
part of the interim condensed consolidated financial statements.
CAN-FITE BIOPHARMA LTD.
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
In thousands (except share and per
Convenience translation into U.S. dollars
Six months ended June 30,
2015 2015 2014
Unaudited
USD NIS NIS
Cash flows from investing activities:
Purchase of property, plant and equipment (38 ) (143 ) (26 )
Net cash used in investing activities (38 ) (143 ) (26 )
Cash flows from financing activities:
Issuance of shares capital and warrants, net of issuance expenses - - 15,772
Exercise of unlisted share options - - *) -
Net cash provided by financing activities - - 15,772
Exchange differences on balances of cash and cash equivalents 175 658 131
Decrease in cash and cash equivalents (1,829 ) (6,892 ) (1,582 )
Cash and cash equivalents at the beginning of the period 9,576 36,091 20,767
Cash and cash equivalents at the end of the period 7,747 29,199 19,185
Supplemental disclosure of cash flow information:
Cash received during the year for interest 5 18 25
The accompanying notes are an integral
part of the interim condensed consolidated financial statements.
CAN-FITE BIOPHARMA LTD.
TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
In these consolidated financial
The Company - Can-Fite Biopharma Ltd.
The Group - The Company and its subsidiaries (as defined below)
Subsidiaries - Companies that are controlled by the Company (as defined in IAS 27 (2008) and whose accounts are consolidated with those of the Company
OphthaliX - OphthaliX Inc. ( owned 82% by the Company )
Related company - Eye-Fite Ltd. (OphthaliX Inc.'s wholly owned subsidiary)
Related parties - As defined in IAS 24
NIS - New Israeli Shekel
USD - $ - U.S. dollar
CAD - Canadian dollar
- Euro
18, 2015, OphthaliX entered into a Share Purchase Agreement (the "Agreement") with
Improved Vision Systems (I.V.S) Ltd ("IVS"), an Israeli company and its shareholders (the "Sellers"). Upon
the terms and subject to the conditions further described in the Agreement, OphthaliX will acquire IVS from the Sellers through
the transfer to OphthaliX of all issued and outstanding ordinary shares of IVS in exchange for (i) the issuance by OphthaliX of
an aggregate of 2,920,748 shares of Common Stock of OphthaliX to the Sellers, (ii) the issuance by OphthaliX of options to purchase
an aggregate of 303,174 shares of Common Stock of OphthaliX to holders of commitments to be granted options to purchase ordinary
shares of IVS (the "Option Holders"), and (iii) the issuance by OphthaliX of an aggregate of 2,219,771 shares of Common
Stock of OphthaliX to the Sellers and options to purchase 230,411 shares of Common Stock of OphthaliX to the Option Holders upon
the fulfillment of certain milestones (collectively, the "Milestone Securities").
The Milestone Securities shall
be issued as follows: (i) 1,289,569 Milestone Securities shall be issued upon successful completion of a human clinical study of
the first application of OphthaliX's eye tracking product and (ii) 1,160,613 Milestone Securities shall be issued upon the
first commercial sale of OphthaliX's eye tracking product.
CAN-FITE BIOPHARMA LTD.
TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
has agreed to file a registration statement registering the resale of OphthaliX's common stock issuable under the Agreement
at such times and covering such amounts of shares as set forth in the Agreement.
to customary closing conditions, the initial closing is subject to, among other things, the following: (i) the Sellers shall have
obtained a ruling from the Israeli Tax Authority, (ii) completion of a fundraising by OphthaliX in an amount no less than the greater
of $ 6,000 thousand or the minimum amount to meet the shareholder equity requirements to up-list OphthaliX to a national securities
exchange, and (iii) receipt of approval by OphthaliX to up-list OphthaliX to a national securities exchange. If the initial closing
does not take place prior to August 15, 2015, then the Agreement shall automatically terminate, unless otherwise agreed to in writing
between OphthaliX, IVS and its founder.
In August 2015, subsequent
to the balance sheet date, OphthaliX signed an amendment to the Agreement. For further information, refer to Note 7b.
Company has incurred losses in the amount of NIS 8,269 thousands and negative cash flow from operating activities in the
amount of NIS 7,407 thousands, during the six months ended June 30, 2015. The accumulated deficit as of June 30, 2015 amounted
NIS 312,048 thousand.
In February 2013 the Company
issued to OphthaliX a formal letter, which has been updated periodically (most recently in August 2015), stating that the Company
agrees to defer payments owing to it under the services agreement from January 31, 2013 for the performance of the clinical trials
of CF101 in ophthalmic indications until the completion of a fundraising by OphthaliX sufficient to cover such deferred payments.
In addition, in August 2015, the Company issued a financial support letter pursuant to which it committed to cover any shortfall
in the costs and expenses of operations of OphthaliX which are in excess of OphthaliX's available cash to finance its operations,
including cash generated from any future sale of Company shares held by OphthaliX. Both letters remain in effect for a period of
at least 14 months from August 2015 and any related balance bears interest at a rate of 3% per annum.
The Company's management and
board of directors are of the opinion that the existing financial resources will be sufficient to support its operations beyond
December 31, 2016. There are no assurances that the Company will have an adequate level of financing needed for its long-term research
and development activities. If the Company will not have sufficient liquidity resources, the Company may not be able to continue
the development of all of its products or may be required to delay part of the development programs.
CAN-FITE BIOPHARMA LTD.
TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
condensed consolidated financial statements for the six months period ended June 30, 2015 have been prepared in accordance with
IAS 34, "Interim Financial Reporting".
These interim condensed consolidated
financial statements do not include all the information and disclosures required in the annual financial statements, and should
be read in conjunction with the Company's annual consolidated
financial statements for the year ended December 31, 2014.
The accounting policies adopted
in the preparation of the interim condensed consolidated financial statements are consistent with those followed in the preparation
Last updated: Sep 3, 2015