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ENLV Negative Sentiment Score: 30/100

ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2023 AND DECEMBER 31, 2022 AND FOR THE THREE AND SIX MONTH PERIODS ENDED JUNE 30, 2023 AND 2022 ENLIVEX THERAPEUTICS LTD. CONDENSED CON

Key Takeaway: Enlivex Therapeutics Ltd. reported its condensed consolidated financial statements for the periods ending June 30, 2023, and December 31, 2022. The company's total assets decreased from $67,642 thousand to $53,028 thousand, mainly due to a substantial drop in cash reserves. Enlivex has not generated any revenue during these periods and has continued to incur operating losses, resulting in a cumulative net loss of $97,035 thousand. The firm remains focused on its research and development efforts related to its universal cell therapy, AllocetraTM, despite the financial challenges it faces.

Market Sentiment Analysis

CONCERNS & RISKS

  • The company reported a significant decline in cash and cash equivalents from $49,945 in December 2022 to $3,458 in June 2023.
  • Enlivex has not generated any revenues or product sales, which raises concerns about its sustainability.
  • The company has accumulated a net loss of $97,035 thousand as of June 30, 2023, indicating ongoing financial difficulties.
  • Research and development expenses continue to increase with no revenue to offset these costs.

Full Press Release Details

ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
AS OF JUNE 30, 2023 AND DECEMBER 31, 2022
AND FOR THE THREE AND SIX MONTH PERIODS ENDED
JUNE 30, 2023 AND 2022
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
AS OF JUNE 30, 2023 AND DECEMBER 31, 2022
AND FOR THE THREE AND SIX MONTH PERIODS ENDED
JUNE 30, 2023 AND 2022
INDEX TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
Page
Condensed Consolidated Balance Sheets F-2
Condensed Consolidated Statements of Operations and Loss F-3
Condensed Consolidated Statements of Changes in Shareholders' Equity F-4
Condensed Consolidated Cash Flow Statements F-5
Notes to the Condensed Consolidated Financial Statements F-6
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED BALANCE
U.S. dollars in thousands (except share data)
June 30, December 31,
2023 2022
ASSETS
Current Assets
Cash and cash equivalents $ 3,458 $ 49,945
Short term interest-bearing bank deposits 25,443 299
Prepaid expenses and other receivables 1,884 2,086
Total Current Assets 30,785 52,330
Non-Current Assets
Long term interest-bearing bank deposits 7,159 -
Property and equipment, net 9,574 9,875
Other assets 5,510 5,437
Total Non-Current Assets 22,243 15,312
TOTAL ASSETS $ 53,028 $ 67,642
LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities
Accounts payable $ 1,554 $ 1,948
Accrued expenses and other liabilities 3,437 4,659
Total Current Liabilities 4,991 6,607
Non-Current Liabilities
Other long-term liabilities 3,702 4,194
Total Non-Current Liabilities 3,702 4,194
Commitments and Contingent Liabilities
TOTAL LIABILITIES 8,693 10,801
SHAREHOLDERS' EQUITY
Ordinary shares of NIS 0.4 par value: Authorized: 45,000,000 shares as of June 30, 2023 and December 31, 2022; Issued and outstanding: 18,589,139 and 18,421,852 as of June 30, 2023 and December 31, 2022; 2,136 2,117
Additional paid in capital 138,133 136,648
Foreign currency translation adjustments 1,101 1,101
Accumulated deficit ( 97,035 ) ( 83,025 )
TOTAL SHAREHOLDERS' EQUITY 44,335 56,841
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 53,028 $ 67,642
The accompanying notes are an integral part of the condensed consolidated
financial statements.
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED STATEMENTS
OF OPERATIONS AND LOSS (UNAUDITED)
U.S. dollars in thousands (except share and
For the three months ended For the six months ended
June 30, June 30,
2023 2022 2023 2022
Revenues $ - $ - $ - $ -
Operating expenses:
Research and development expenses 5,035 4,110 10,211 8,792
General and administrative expenses 1,614 1,761 3,221 3,483
6,649 5,871 13,432 12,275
Operating loss ( 6,649 ) ( 5,871 ) ( 13,432 ) ( 12,275 )
Other expenses, net ( 143 ) ( 4,042 ) ( 578 ) ( 5,863 )
Net loss ( 6,792 ) ( 9,913 ) ( 14,010 ) ( 18,138 )
Basic & diluted loss per share $ ( 0.37 ) $ ( 0.54 ) $ ( 0.76 ) $ ( 0.99 )
Weighted average number of shares outstanding 18,584,801 18,375,206 18,550,702 18,372,521
The accompanying notes are an integral part of the condensed consolidated
financial statements.
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED STATEMENTS
OF CHANGES IN SHAREHOLDERS' EQUITY (UNAUDITED)
dollars in thousands (except share data)
Ordinary Shares Additional paid in Currency translation Accumulated
Shares Amount capital reserve deficit Total
Balance as of December 31, 2022 18,421,852 $ 2,117 $ 136,648 $ 1,101 $ ( 83,025 ) $ 56,841
Changes during the three months period ended March 31, 2022:
Restricted stock units vested 34,295 3 ( 3 ) - - -
Issuance of shares for cash consideration of $ 470 net of $ 152 issuance costs 110,115 13 305 - - 318
Stock based compensation - - 633 - - 633
Net loss - - - - ( 7,218 ) ( 7,218 )
Balance as of March 31, 2023 (unaudited) 18,566,262 2,133 137,583 1,101 ( 90,243 ) 50,574
Changes during the three months period ended June 30, 2023:
Issuance of shares for cash consideration of $ 43 net of $ 1 issuance costs 14,056 2 40 - - 42
Restricted stock units vested 8,821 1 ( 1 ) - - -
Exercise of options - - - - - -
Stock based compensation - - 511 - - 511
Net loss - - - - ( 6,792 ) ( 6,792 )
Balance as of June 30, 2023 (unaudited) 18,589,139 $ 2,136 $ 138,133 $ 1,101 $ ( 97,035 ) $ 44,335
Balance as of December 31, 2021 18,331,507 $ 2,107 $ 133,796 $ 1,101 $ ( 51,965 ) $ 85,039
Changes during the three months period ended March 31, 2022:
Restricted stock units vested 34,295 4 ( 4 ) - - -
Exercise of options 7,625 1 49 - - 50
Stock based compensation - - 788 - - 788
Net loss - - - - ( 8,225 ) ( 8,225 )
Balance as of March 31, 2022 (unaudited) 18,373,427 2,112 134,629 1,101 ( 60,190 ) 77,652
Changes during the three months period ended June 30, 2022:
Exercise of options 7,625 1 49 - - 50
Stock based compensation - - 697 - - 697
Net loss - - - - ( 9,913 ) ( 9,913 )
Balance as of June 30, 2022 (unaudited) 18,381,052 $ 2,113 $ 135,375 $ 1,101 $ ( 70,103 ) $ 68,486
The accompanying notes are an integral
part of the condensed consolidated financial statements.
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED STATEMENTS
OF CASH FLOWS (UNAUDITED)
U.S. dollars in thousands
For the six months ended June 30,
2023 2022
Cash flows from operating activities
Net (loss) $ ( 14,010 ) $ ( 18,138 )
Adjustments required to reflect net cash used in operating activities:
Income and expenses not involving cash flows:
Depreciation 421 364
Non-cash operating lease expenses 434 411
Share-based compensation 1,144 1,485
Loss on marketable securities and short-term bank deposits 1,626 4,886
Changes in operating asset and liability items:
Increase in prepaid expenses and other receivables ( 169 ) ( 205 )
Decrease in accounts payable trade ( 240 ) ( 211 )
Decrease in accrued expenses and other liabilities ( 1,389 ) ( 307 )
Operating lease liabilities ( 624 ) ( 827 )
Net cash used in operating activities ( 12,807 ) ( 12,542 )
Cash flows from investing activities
Purchase of property and equipment ( 200 ) ( 4,351 )
Proceeds from sale of property and equipment 82 -
Investment in short-term interest bearing bank deposits ( 34,218 ) ( 35,234 )
Release of short-term interest bearing bank deposits 288
Purchases of marketable securities - ( 1,608 )
Proceeds from sales of marketable securities - 62,549
Net cash (used in) provided by investing activities ( 34,048 ) 21,356
Cash flows from financing activities
Proceeds from issuance of shares, net 360 -
Proceeds from exercise of options - 100
Net cash provided by financing activities 360 100
Increase (decrease) in cash and cash equivalents ( 46,495 ) 8,914
Cash and cash equivalents - beginning of period 50,357 11,636
Cash and cash equivalents - end of period $ 3,862 $ 20,550
Supplemental disclosures of cash flow information:
Cash paid for taxes $ - $ -
Cash paid (received) for interest, net $ 233 $ 45
The accompanying notes are an integral part of the condensed consolidated
financial statements.
ENLIVEX THERAPEUTICS LTD.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2023
The Company is developing AllocetraTM,
a universal, off-the-shelf cell therapy designed to reprogram macrophages into their homeostatic state. Resetting non-homeostatic macrophages
into their homeostatic state is critical for immune system rebalancing and resolution of life-threatening conditions. Non-homeostatic
macrophages contribute significantly to the severity of certain diseases, which include solid tumors, sepsis and others.
AllocetraTM is based on the
discoveries of Professor Dror Mevorach, an expert on immune activity, macrophage activation and clearance of dying (apoptotic) cells,
in his laboratory in the Hadassah University Hospital located in the State of Israel.
The Company's ordinary shares, par
value of NIS 0.40 per share ("Ordinary Shares"), are traded under the symbol "ENLV" on both the Nasdaq
Capital Market and on the Tel Aviv Stock Exchange.
The Company devotes substantially all
of its efforts toward research and development activities and raising capital to support such activities. The Company's activities
are subject to significant risks and uncertainties, including failing to secure additional funding before the Company achieves sustainable
revenues and profit from operations.
Research and development activities
have required significant capital investment since the Company's inception. The Company expects that its operations will require
additional cash investment to pursue the Company's research and development activities, including preclinical studies, formulation
development, clinical trials and related drug manufacturing. The Company has not generated any revenues or product sales and has not achieved
profitable operations or positive cash flow from operations. The Company has incurred net losses since its inception, and, as of June
30, 2023, had an accumulated deficit of $97,035 thousand.
The Company expects to continue to
incur losses for at least the next several years, and the Company will need to raise additional debt or equity financing or enter into
partnerships to fund its development. If the Company is not able to achieve its funding requirements, it may be required to reduce discretionary
spending, may not be able to continue the development of its product candidates or may be required to delay its development programs,
which could have a material adverse effect on the Company's ability to achieve its intended business objectives. There can be no
assurances that additional financing will be secured or, if secured, will be on favorable terms. The ability of the Company to transition
to profitability in the longer term is dependent on developing products and product revenues to support its expenses.
The Company's management and
board of directors (the "Board") are of the opinion that the Company's current financial resources will be sufficient
to continue the development of the Company's product candidates for at least twelve months from the date of filing of these financial
statements on Form 6-K. The Company may determine, however, to raise additional capital during such period as the Board deems prudent.
The Company's management plans to finance its operations with issuances of the Company's equity securities and, in the longer
term, revenues. There are no assurances, however, that the Company will be successful in obtaining the financing necessary for its long-term
development. The Company's ability to continue to operate in the long term is dependent upon additional financial support.
NOTE 2 - SIGNIFICANT ACCOUNTING
These unaudited condensed consolidated
financial statements include the accounts of the Company and have been prepared in accordance with U.S. generally accepted accounting
principles ("U.S. GAAP") for interim financial information. Accordingly, certain information and footnote disclosures normally
included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. In the opinion of management, all
adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been made.
ENLIVEX THERAPEUTICS LTD.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2023
NOTE 2 - SIGNIFICANT ACCOUNTING
These unaudited condensed consolidated
financial statements should be read in conjunction with the Company's audited annual financial statements and notes thereto included
in the Company's 2022 Annual Report on Form 20-F, as filed with the SEC on April 10, 2023. The results of operations for the interim
periods presented herein are not necessarily indicative of the operating results for any future period. The December 31, 2022 financial
information has been derived from the Company's audited financial statements.
The preparation of interim financial
statements in conformity with U.S. GAAP requires management to make certain estimates, judgments and assumptions that affect the reported
amounts in the consolidated balance sheets and statements of operations, it also requires that management exercise its judgment in applying
the Company's accounting policies. On an ongoing basis, management evaluates its estimates, including estimates related to its stock-based
compensation expense and implicit interest rate on new lease liabilities. Significant estimates in these interim financial statements
include estimates made for accrued research and development expenses and stock-based compensation expenses.
Functional Currency and Translation
to The Reporting Currency
The functional currency of the Company
is the U.S. dollar because the U.S. dollar is the currency of the primary economic environment in which the Company operates and expects
to continue to operate in the foreseeable future.

Frequently Asked Questions

What were Enlivex's total assets as of June 30, 2023?

Total assets amounted to $53,028 thousand.

What is AllocetraTM developed by Enlivex?

AllocetraTM is a cell therapy aimed at reprogramming macrophages for immune recovery.

How much cash did Enlivex have on June 30, 2023?

Enlivex had cash and cash equivalents of $3,458 thousand.

What was Enlivex's net loss for the last six months?

The net loss for the six months was $14,010 thousand.

How much is Enlivex’s accumulated deficit as of June 30, 2023?

The accumulated deficit stands at $97,035 thousand.

Last updated: Sep 1, 2023