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BIOBLAST PHARMA LTD. CONSOLIDATED INTERIM FINANCIAL STATEMENTS AS OF JUNE 30, 2015 U.S. DOLLARS IN THOUSANDS UNAUDITED INDEX Page Consolidated Balance Sheets 2 Consolidated Statements of Operations 3 Consolidated Stateme

Key Takeaway: BIOBLAST PHARMA LTD. CONSOLIDATED INTERIM FINANCIAL STATEMENTS U.S. DOLLARS IN THOUSANDS Page Consolidated Balance Sheets 2 Consolidated Statements of Operations 3 Consolidated Statements of Changes in Shareholders' Equity 4 Consolidated Statements of Cash Flows 5 Notes to Co

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BIOBLAST PHARMA LTD.
CONSOLIDATED INTERIM FINANCIAL STATEMENTS
U.S. DOLLARS IN THOUSANDS
Page
Consolidated Balance Sheets 2
Consolidated Statements of Operations 3
Consolidated Statements of Changes in Shareholders' Equity 4
Consolidated Statements of Cash Flows 5
Notes to Consolidated Interim Financial Statements 6 - 9
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U.S. dollars in thousands, except share
June 30, December 31,
2015 2014
(unaudited)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents $ 9,122 $ 10,583
Short-term bank deposits 17,106 22,028
Receivables and prepaid expenses 585 274
Total current assets 26,813 32,885
LONG-TERM ASSETS:
Long-term deposit 11 9
Property and equipment, net 75 60
Total long-term assets 86 69
TOTAL ASSETS $ 26,899 $ 32,954
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES:
Trade payables $ 761 $ 1,285
Other accounts payable 975 995
Total current liabilities 1,736 2,280
LONG TERM LIABILITIES:
Accrued severance pay 32 -
Total long term liabilities 32 -
SHAREHOLDERS' EQUITY:
Ordinary shares of NIS 0.01 par value - 50,000,000 shares authorized at June 30, 2015 and December 31, 2014; 14,230,480 issued and outstanding shares at June 30, 2015 and December 31, 2014. 39 39
Additional paid- in capital 40,499 39,057
Accumulated deficit (15,407 ) (8,422 )
Total shareholders' equity 25,131 30,674
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 26,899 $ 32,954
The accompanying notes are an integral
part of the consolidated interim financial statements.
STATEMENTS OF OPERATIONS
U.S. dollars in thousands, except share
Six Months Ended
June 30,
2015 2014
(unaudited)
Research and development $ 4,094 $ 1,163
General and administrative 2,962 590
Total operating expenses 7,056 1,753
Financial (income) expenses, net (76 ) 6
Loss before taxes on income 6,980 1,759
Tax on income 5 -
Net loss attributable to holders of Ordinary shares $ 6,985 $ 1,759
Net basic and diluted loss per share $ 0.49 $ 0.16
Weighted average number of Ordinary shares used in computing basic and diluted net loss per share 14,230,480 10,873,973
The accompanying notes are an integral
part of the consolidated interim financial statements.
STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY
U.S. dollars in thousands, except share
Ordinary shares Additional paid-in Accumulated Total shareholders'
Number Amount capital deficit equity
Balance as of December 31, 2013 9,182,867 $ 24 $ 1,551 $ (1,400 ) $ 175
Issuance of Ordinary shares, net ($0.95 per share) 1,065,076 3 1,009 - 1,012
Issuance of Ordinary shares upon private placement, net ($6.07 per share) 782,537 3 4,365 - 4,368
Issuance of Ordinary shares upon initial public offering, net ($11 per share) 3,200,000 9 31,396 - 31,405
Share based compensation - - 736 - 736
Net loss - - - (7,022 ) (7,022 )
Balance as of December 31, 2014 14,230,480 39 39,057 (8,422 ) 30,674
Share based compensation - - 1,442 - 1,442
Net loss - - - (6,985 ) (6,985 )
Balance as of June 30, 2015 (unaudited) 14,230,480 $ 39 $ 40,499 $ (15,407 ) $ 25,131
The accompanying notes are an integral part of the consolidated interim financial statements.
STATEMENTS OF CASH FLOWS
U.S. dollars in thousands
Six Months Ended
June 30,
2015 2014
(unaudited) (unaudited)
Cash flow from operating activities:
Net loss $ (6,985 ) $ (1,759 )
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation 6 1
Stock based compensation 1,442 14
Interest on short term deposit (78 ) -
Change in operating assets and liabilities:
Receivables and prepaid expenses (311 ) (115 )
Long-term deposit (2 ) 3
Trade payables (524 ) 231
Other accounts payable (20 ) 353
Accrued severance pay 32 -
Net cash used in operating activities (6,440 ) (1,272 )
Cash flow from investing activities:
Investment in short-term bank deposits 5,000 -
Purchase of property and equipment (21 ) (29 )
Net cash provided by (used in) investing activities 4,979 (29 )
Cash flow from financing activities:
Issuance of shares, net - 5,371
Deferred issuance expenses - (97 )
Net cash provided by financing activities - 5,274
Increase (decrease) in cash and cash equivalents (1,461 ) 3,973
Cash and cash equivalents at the beginning of the period 10,583 270
Cash and cash equivalents at the end of the period $ 9,122 $ 4,243
The accompanying notes are an integral
part of the consolidated interim financial statements.
TO CONSOLIDATED INTERIM FINANCIAL STATEMENTS
U.S. dollars in thousands, except share
accompanying unaudited consolidated interim financial statements have been prepared in accordance with accounting principles generally
accepted in the United States for interim financial information. Accordingly, they do not include all the information and footnotes
required by accounting principles generally accepted in the United States for complete financial statements. The Company believes
that the disclosures are adequate to make the information presented not misleading. These unaudited consolidated interim financial
statements should be read in conjunction with the 2014 annual financial statements and the notes thereto.
results for the six months period ended June 30, 2015, are not necessarily indicative of the results that may be expected for
the year ended December 31, 2015.
significant accounting policies applied in the annual financial statements of the Company as of December 31, 2014 are applied
consistently in these financial statements. For further information,
refer to the financial statements as of December 31, 2014.
preparation of the consolidated interim financial statements in conformity with U.S. GAAP requires management to make estimates,
judgments and assumptions. The Company's management believes that the estimates, judgments and assumptions used are reasonable
based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported
amounts of assets and liabilities and disclosure of contingent liabilities at the dates of the consolidated interim financial
statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.
TO CONSOLIDATED INTERIM FINANCIAL STATEMENTS
U.S. dollars in thousands, except share
Company has provided bank guarantees in the amount of $26.5 as security for the performance of its lease agreement.
December 2013, the Company authorized through its 2013 incentive option plan (the "2013 Plan") the grant of options
to officers, directors, advisors, management and other key employees. The options granted have a graded vesting schedule of generally
four years and expire ten years after the grant date.
TO CONSOLIDATED INTERIM FINANCIAL STATEMENTS
U.S. dollars in thousands, except share
summary of the Company's options activity (for employees and directors) under the 2013 Plan is as follows:
Six months ended June 30, 2015
Number of options Weighted average exercise price
Outstanding at beginning of period 783,332 $ 4.47
Granted 522,067 8.41
Forfeited (1,500 ) (7.17 )
Outstanding at end of period 1,303,899 6.06
Vested and expected to vest 1,303,899 6.06
Options exercisable at the end of the period 616,285 $ 3.56
of June 30, 2015, the weighted-average remaining contractual term of the outstanding and exercisable options is 8.67 years; the
aggregated intrinsic value of the outstanding and exercisable options is $2,930 As of June 30, 2015, the unrecognized compensation
cost is $2,228 to be recognized through 2019.
Company granted options to certain service providers and accounted for these options in accordance with ASC 505-50, "Equity-Based
payment to non-employees".
outstanding options granted to the Company's service providers are as follows:
Grant date Number of options *) Exercise price Expiration date
December 2, 2014 20,000 $ 7.78 December 2, 2024
were fully vested on the grant date.
share based expense recognized in the consolidated interim financial statements is as follows:
Six months ended June 30,
2015 2014
(unaudited) (unaudited)
Research and development $ 151 $ -
General and administrative 1,291 14
$ 1,442 $ 14
TO CONSOLIDATED INTERIM FINANCIAL STATEMENTS
U.S. dollars in thousands, except share
June 30, 2015 December 31, 2014
(unaudited)
Trade payable $ 1 $ 2
Other accounts payable $ 88 $ 123
Six months ended June 30,
2015 2014
(unaudited) (unaudited)
Amounts charged to:
Research and development $ 162 $ 49
General and administrative $ 105 $ 82
Six months ended June 30,
2015 2014
(unaudited) (unaudited)
Financial expenses:
Bank fees $ 5 $ 3
Exchange rate 18 3
23 6
Financial income:
Interest income (99 ) -
(99 ) -
Financial (income) expenses, net: $ (76 ) $ 6
to June 30, 2015, the Company granted 1,022,061 options to its employees in a weighted average exercise price of $5.04.
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Last updated: Mar 17, 2016