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ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF MARCH 31, 2020 AND DECEMBER 31, 2019 AND FOR THE THREE-MONTH PERIODS ENDED MARCH 31, 2020 AND 2019 ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDA

Key Takeaway: ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF MARCH 31, 2020 AND DECEMBER 31, AND FOR THE THREE-MONTH PERIODS ENDED MARCH 31, 2020 AND 2019 ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF MARCH 31, 2020 AND DECEMBER

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ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
AS OF MARCH 31, 2020 AND DECEMBER 31,
AND FOR THE THREE-MONTH PERIODS ENDED
MARCH 31, 2020 AND 2019
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
AS OF MARCH 31, 2020 AND DECEMBER 31,
AND FOR THE THREE-MONTH PERIODS ENDED
MARCH 31, 2020 AND 2019
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS
Page
Condensed Consolidated Balance Sheets F-1
Condensed Consolidated Statements of Operations and Comprehensive Loss F-2
Condensed Consolidated Cash Flow Statements F-3
Notes to the Condensed Consolidated Financial Statements F-4
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED
BALANCE SHEETS (UNAUDITED)
U.S. dollars in thousands (except share data)
March 31, December 31,
2020 2019
ASSETS
Current Assets
Cash and cash equivalents $ 22,666 $ 3,948
Short term deposits 10,008 8,060
Prepaid expenses 422 510
Other receivables 571 403
Restricted cash 273 100
Cash held with respect to CVR Agreement 2,664 1,400
Receivables for the sale of Trehalose - 2,000
Total Current Assets 36,604 16,421
Non-Current Assets
Restricted cash 64 76
Long-term prepaid expenses 5 5
Property and equipment, net 613 648
Other assets 365 410
Total Non-Current Assets 1,047 1,139
TOTAL ASSETS $ 37,651 $ 17,560
LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities
Accounts payable trade $ 209 $ 316
Accrued expenses and other liabilities 2,083 1,897
Payables to related parties 380 367
CVR holders 2,664 3,400
Total Current Liabilities 5,336 5,980
Non-Current Liabilities
Other long-term Liabilities 256 298
Total Non-Current Liabilities 256 298
Commitments and Contingent Liabilities -
TOTAL LIABILITIES 5,592 6,278
SHAREHOLDERS' EQUITY
Common stock of NIS 0.40 ($0.11) par value: Authorized: 45,000,000 shares as of March 31 2020 and December 31, 2019; Issued and outstanding: 13,427,876 and 10,334,126 as of March 31, 2020 and December 31, 2019; 1,509 1,151
Additional paid in capital 59,333 37,104
Foreign currency translation adjustments (2,316 ) (1,300 )
Accumulated deficit (26,467 ) (25,673 )
TOTAL SHAREHOLDERS' EQUITY 32,059 11,282
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 37,651 $ 17,560
The accompanying notes are an integral part of the condensed
consolidated financial statements.
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (UNADITED)
U.S. dollars in thousands (except shares and per share data)
For the three months ended
March 31,
2020 2019
Revenues $ - $ -
Operating expenses:
Research and development expenses 1,372 1,578
General and administrative expenses 524 784
1,896 2,362
Operating loss (1,896 ) (2,362 )
Financial income 1,104 55
Financial expenses (2 ) (358 )
Net (loss) (794 ) (2,665 )
Other comprehensive (loss)
Exchange differences arising from translating financial statements from functional to presentation currency (1,016 ) 300
Total other comprehensive (loss) (1,016 ) 300
Total comprehensive (loss) $ (1,810 ) $ (2,365 )
Basic & diluted (loss) per share $ (0.07 ) $ (0.74 )
Weighted average number of shares outstanding 11,398,000 3,867,101
The accompanying notes are an integral part of the condensed
consolidated financial statements.
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED
STATEMENTS OF CASH FLOWS (UNADITED)
U.S. dollars in thousands
For the three months ended March 31,
2020 2019
Cash flows from operating activities
Net (loss) $ (794 ) $ (2,665 )
Adjustments required to reflect net cash used in operating activities:
Income and expenses not involving cash flows:
Depreciation 54 44
Non-cash operating lease expenses 33 47
Share-based compensation 132 512
Changes in values of warrants exercisable into shares liability - 50
Changes in operating asset and liability items:
Decrease (increase) in prepaid expenses 73 255
Decrease (increase) in other receivables 1,780 294
(Decrease) increase in accounts payable trade (99 ) 90
(Decrease) increase in accrued expenses and other liabilities (395 ) 347
Operating lease liabilities (30 ) (44 )
(Decrease) increase in related parties payable 25 1
Net cash provided by (used in) operating activities 779 (1,069 )
Cash flows from investing activities
Purchase of property and equipment (39 ) (78 )
Investment in short-term bank deposits (2,000 )
Net cash received in the issuance of shares for the net assets of Bioblast Pharma Ltd. - 1,544
Net cash (used in) provided by investing activities (2,039 ) 1,466
Cash flows from financing activities
Proceeds from issuance of shares and warrants net of $2,294 and $655 of issuance expenses, respectively 22,456 4,707
Proceeds from exercise of options - 4
Net cash (used in) provided by financing activities 22,456 4,711
Increase (decrease) in cash and cash equivalents 21,196 5,108
Cash and cash equivalents - beginning of year 5,524 9,792
Exchange rate differences on cash and cash equivalents (1,053 ) 301
Cash and cash equivalents - end of period $ 25,667 $ 15,201
Non-cash transactions:
Warrants issued in settlement of issuance costs to a placement agent $ 563 $ -
Conversion of preferred stock to ordinary shares $ - $ 525
Conversion of 6% preference on preferred stock to ordinary shares $ - $ 2,071
Issuance of ordinary shares upon exercise of warrants $ - $ 249
Issuance of subscription ordinary shares $ - $ 5,362
Issuance of shares in connection with merger $ - $ 47
Assets acquired excluding cash and cash equivalents $ - $ (2,632 )
Less - liabilities assumed - 3,532
Net assets acquired excluding cash and cash equivalents $ - $ 900
Supplemental disclosures of cash flow information:
Cash paid for taxes $ - $ -
Cash received for interest, net $ 42 $ 55
The accompanying notes are an integral part of the condensed
consolidated financial statements.
ENLIVEX THERAPEUTICS LTD.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL
STATEMENTS MARCH 31, 2020 (UNAUDITED)
U.S. dollars in thousands (except shares and per share data)
Enlivex R&D was incorporated
in September 2005 under the laws of the State of Israel and has been engaged since inception in the development of an allogeneic
drug pipeline for immune system rebalancing. Immune system rebalancing is critical for the treatment of life-threatening immune
and inflammatory conditions, which involve the hyper-expression of cytokines (Cytokine Release Syndrome) and for which there are
no U.S. Food and Drug Administration ("FDA") approved treatments, as well as treating solid tumors via modulating
immune-checkpoint rebalancing. The Company's innovative immunotherapy candidate, Allocetra , is a novel immunotherapy
candidate based on a unique mechanism of action that targets clinical indications that are defined as "unmet medical needs,"
such as preventing or treating complications associated with sepsis and acute multiple organ failure, bone marrow transplants and/or
hematopoietic stem cell transplants. The Company also intends to develop its cell-based therapy to be combined with currently effective
treatments of solid tumors via immune checkpoint rebalancing to increase the efficacy of various anti-cancer therapies, including
Chimeric Antigen Receptor T-Cell Therapy and therapies targeting T-Cell Receptor Therapy. The Company's development is based
on the discoveries of Professor Dror Mevorach, an expert on clearance of dying (apoptotic) cells, in his laboratory in the Hadassah
University Hospital located in the State of Israel.
In January 2015, Bioblast Pharma
Inc. was established in the State of Delaware as a wholly owned subsidiary of the Parent.
The Company's ordinary
shares, NIS 0.40 per share ("Ordinary Shares" or "ordinary shares"), are traded under the symbol "ENLV"
on both the Nasdaq Capital Market and on the on the Tel Aviv Stock Exchange.
The Company devotes substantially
all of its efforts toward research and development activities and raising capital. 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 its operations to continue
to require 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's has experienced net losses since
its inception, and, as of March 31, 2020, had an accumulated deficit of $26,467.
The Company raised $24,750 in
cash (before deducting placement agent fees and offering expenses) in conjunction with registered securities offerings of an aggregate
of 3,093,750 Ordinary Shares and 2,093,750 warrants. However, the Company expects to continue to incur additional losses for at
least the next several years, and, during that period, 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 plans
to finance its operations with issuances of the Company's equity and equity-linked securities and, in the longer term, revenues.
There are no assurances, however, that the Company will be successful in obtaining an adequate level of financing needed for its
long-term development. The Company's ability to continue to operate in the long term is dependent upon additional financial support.
The Company's management and board of directors believe that the Company's current financial resources will be sufficient
to continue its activities, including development of the Company's products, for at least twelve months following the filing of
these financial statements on Form 6-K. The Company may determine, however, to raise additional capital as the board of directors
on the Company's current assessment, the Company does not expect any material impact on its development timeline and its
liquidity due to the worldwide spread of the SARS-CoV-2 coronavirus, which causes COVID-19. The full extent to which the COVID-19
pandemic will directly or indirectly impact the Company's business, results of operations and financial condition, will
depend on future developments that are highly uncertain as of the date of issuance of these unaudited condensed consolidated financial
statements. Actual results could differ from the Company's estimates.
ENLIVEX THERAPEUTICS LTD.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL
STATEMENTS MARCH 31, 2020 (UNAUDITED)
U.S. dollars in thousands (except shares and per share data)
NOTE 2 - SIGNIFICANT
These unaudited 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 for annual periods 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
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 2019 Annual Report on Form 20-F, as filed with the SEC on April 30, 2020. The results of operations
Last updated: May 18, 2020