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ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF MARCH 31, 2021 AND DECEMBER 31, 2020 AND FOR THE THREE-MONTH PERIODS ENDED MARCH 31, 2021 AND 2020 INDEX TO CONSOLIDATED FINANCIAL STATEMENTS Pa

Key Takeaway: ENLIVEX THERAPEUTICS CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF MARCH 31, 2021 AND DECEMBER 31, 2020 AND FOR THE THREE-MONTH PERIODS ENDED MARCH 31, 2021 AND 2020 INDEX TO CONSOLIDATED FINANCIAL STATEMENTS Page Condensed Consolidated Balance Sheets F-2 Condensed Co

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ENLIVEX THERAPEUTICS
CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
AS OF MARCH 31, 2021 AND DECEMBER 31, 2020
AND FOR THE THREE-MONTH
PERIODS ENDED MARCH 31, 2021 AND 2020
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS
Page
Condensed Consolidated Balance Sheets F-2
Condensed Consolidated Statements of Operations and Comprehensive Loss F-3
Condensed Consolidated Cash Flow Statements F-4
Notes to the Condensed Consolidated Financial Statements F-5
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED BALANCE
U.S. dollars in thousands (except share data)
March 31, December 31,
2021 2020
ASSETS
Current Assets
Cash and cash equivalents $ 4,089 $ 5,673
Short term deposits 20,030 30,034
Marketable securities 67,547 -
Prepaid expenses and other receivables 885 1,164
Restricted cash 79 79
Cash held with respect to CVR Agreement 1,146 1,171
Receivables for the sale of Trehalose - -
Total Current Assets 93,776 38,121
Non-Current Assets
Property and equipment, net 1,483 1,481
Other assets 703 756
Total Non-Current Assets 2,186 2,237
TOTAL ASSETS $ 95,962 $ 40,358
LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities
Accounts payable trade $ 347 $ 463
Accrued expenses and other liabilities 3,415 2,738
CVR holders 1,146 1,171
Total Current Liabilities 4,908 4,372
Non-Current Liabilities
Other long-term Liabilities 449 499
Total Non-Current Liabilities 449 499
Commitments and Contingent Liabilities
TOTAL LIABILITIES 5,357 4,871
SHAREHOLDERS' EQUITY
Ordinary shares of NIS 0.40 ($0.11) par value: Authorized: 45,000,000 shares as of March 31, 2021 and December 31, 2020; Issued and outstanding:18,305,811 and 14,587,934 as of March 31, 2021 and December 31, 2020; 2,104 1,646
Additional paid in capital 131,009 70,361
Foreign currency translation adjustments (1,811 ) 977
Accumulated deficit (40,697 ) (37,497 )
TOTAL SHAREHOLDERS' EQUITY 90,605 35,487
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 95,962 $ 40,358
The accompanying notes are an integral part of the condensed consolidated
financial statements.
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED STATEMENTS
OF OPERATIONS AND COMPREHENSIVE LOSS (UNAUDITED)
U.S. dollars in thousands (except shares and per share data)
For the three months ended
March 31,
2021 2020
Revenues $ - $ -
Operating expenses:
Research and development expenses 2,497 1,263
General and administrative expenses 1,305 633
3,802 1,896
Operating loss (3,802 ) (1,896 )
Other income, net 602 1,102
Net (loss) (3,200 ) (794 )
Other comprehensive (loss)
Exchange differences arising from translating financial statements from functional to presentation currency (2,788 ) (1,016 )
Total other comprehensive (loss) (2,788 ) (1,016 )
Total comprehensive (loss) $ (5,988 ) $ (1,810 )
Basic & diluted (loss) per share $ (0.19 ) $ (0.07 )
Weighted average number of shares outstanding 16,479,750 11,398,000
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 three months ended March 31,
2021 2020
Cash flows from operating activities
Net (loss) $ (3,200 ) $ (794 )
Adjustments required to reflect net cash used in operating activities:
Income and expenses not involving cash flows:
Depreciation 117 54
Non-cash operating lease expenses 52 33
Share-based compensation 190 132
Income on marketable securities (388 ) -
Changes in operating asset and liability items:
Decrease (increase) in prepaid expenses and other receivables 245 1,853
(Decrease) increase in accounts payable trade (101 ) (99 )
(Decrease) increase in accrued expenses and other liabilities 798 (395 )
Operating lease liabilities (53 ) (30 )
(Decrease) increase in related parties - 25
Net cash (used in) provided by operating activities (2,340 ) 779
Cash flows from investing activities
Purchase of property and equipment (173 ) (39 )
Release (investment) in short-term bank deposits 9,113 (2,000 )
Purchases of marketable securities (69,755 ) -
Proceeds from sales of marketable securities 1,226 -
Net cash used in investing activities (59,589 ) (2,039 )
Cash flows from financing activities
Proceeds from issuance of shares and warrants net of $4,455 and $2,294 issuance expenses, respectively 53,174 22,456
Proceeds from exercise of warrants 7,702 -
Proceeds from exercise of options 40 -
Net cash provided by financing activities 60,916 22,456
Increase (decrease) in cash and cash equivalents (1,013 ) 21,196
Cash and cash equivalents - beginning of period 7,012 5,524
Exchange rate differences on cash and cash equivalents (599 ) (1,053 )
Cash and cash equivalents - end of period $ 5,400 $ 25,667
Non-cash transactions:
Warrants issued in settlement of issuance costs to a placement agent $ 2,095 $ 563
Supplemental disclosures of cash flow information:
Cash paid for taxes $ - $ -
Cash received for interest, net $ 46 $ 42
The accompanying notes are an integral part of the condensed consolidated
financial statements.
ENLIVEX THERAPEUTICS LTD.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL
STATEMENTS MARCH 31, 2021 (UNAUDITED)
The Company is a clinical stage immunotherapy company, 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 the certain diseases, which include solid tumors,
sepsis, COVID-19, and others.
The AllocetraTM concept
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.
Enlivex Therapeutics R&D Ltd. ("Enlivex
R&D", formerly known as Enlivex Therapeutics Ltd.) was incorporated in September
2005 under the laws of the State of Israel. On March 26, 2019, upon consummation of a merger transaction between the Parent and Enlivex
R&D, pursuant to which a wholly owned subsidiary of the Parent merged with and into Enlivex R&D, the Parent changed its name to
Enlivex Therapeutics Ltd.
In January 2015, Bioblast Pharma Inc.
was established in the State of Delaware as a wholly owned subsidiary of the Parent. On July 1, 2020 Bioblast Pharma Inc changed its name
to Enlivex Therapeutics Inc.
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 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 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 has experienced net losses since its inception, and, as of March 31, 2021,
had an accumulated deficit of $40,697.
During the first quarter of 2021 the
Company raised a net aggregated amount of $53.2 million in cash in connection with the issuance and sale of 2,848,629 of its ordinary
shares and an additional amount of $7.7 million from the exercise of 855,813 warrants and 13,435 options. However, the Company expects
to continue to incur losses for at least the next several years and over 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 part of 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.
ENLIVEX THERAPEUTICS LTD.
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2021 (UNAUDITED)
The Company's management and
board of directors are of the opinion that its current financial resources will be sufficient to continue the development of the Company's
product candidates for at least twelve months from the filing of these financial statements on Form 6-K. The Company may determine, however,
to raise additional capital during such period as its board of directors 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 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.
addition to the foregoing, based on the Company's current assessment, the Company does not expect any material impact on its development
timeline or its liquidity due to the worldwide spread of the COVID-19 virus. 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.
NOTE 2 -SIGNIFICANT ACCOUNTING
Basis of Presentation
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 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.
These unaudited consolidated financial
statements should be read in conjunction with the Company's audited annual financial statements and notes thereto included in the
Company's 2020 Annual Report on Form 20-F, as filed with the SEC on April 30, 2021. The results of operations for these interim
periods are not necessarily indicative of the operating results for any future period. The December 31, 2020 financial information
has been derived from the Company's audited financial statements.
The preparation of interim financial
statements in conformity with 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
Last updated: May 28, 2021