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ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF MARCH 31, 2022 AND DECEMBER 31, 2021 AND FOR THE THREE MONTH PERIODS ENDED MARCH 31, 2022 AND 2021 ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDA

Key Takeaway: ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF MARCH 31, 2022 AND DECEMBER 31, 2021 AND FOR THE THREE MONTH PERIODS ENDED MARCH 31, ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF MARCH 31, 2022 AND DECEMBER 31, 2021

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ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
AS OF MARCH 31, 2022 AND DECEMBER 31, 2021
AND FOR THE THREE MONTH PERIODS ENDED MARCH 31,
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
AS OF MARCH 31, 2022 AND DECEMBER 31, 2021
AND FOR THE THREE MONTH PERIODS ENDED MARCH 31,
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS
Page
Condensed Consolidated Balance Sheets F-1
Condensed Consolidated Statements of Operations and Comprehensive Loss F-2
Condensed Consolidated Statements of Changes in Shareholders' Equity F-3
Condensed Consolidated Cash Flow Statements F-4
Notes to the Condensed Consolidated Financial Statements F-5
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED BALANCE SHEETS
U.S. dollars in thousands (except share data)
March 31, December 31,
2022 2021
ASSETS
Current Assets
Cash and cash equivalents $ 67,666 $ 11,202
Short term deposits 10,336 10,004
Marketable securities - 62,924
Prepaid expenses and other receivables 1,184 2,199
Cash held with respect to CVR Agreement 113 113
Total Current Assets 79,299 86,442
Non-Current Assets
Property and equipment, net 3,294 2,530
Other assets 6,028 6,174
Total Non-Current Assets 9,322 8,704
TOTAL ASSETS $ 88,621 $ 95,146
LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities
Accounts payable trade $ 1,358 $ 878
Accrued expenses and other liabilities 4,272 3,727
CVR holders 113 113
Total Current Liabilities 5,743 4,718
Non-Current Liabilities
Other long-term Liabilities 5,226 5,389
Total Non-Current Liabilities 5,226 5,389
Commitments and Contingent Liabilities
TOTAL LIABILITIES 10,969 10,107
SHAREHOLDERS' EQUITY
Ordinary shares of NIS 0.4 par value:
Authorized: 45,000,000 shares as of March 31, 2022 and December 31, 2021;
Issued and outstanding: 18,373,427 and 18,331,507 as of March 31, 2022 and December 31, 2021; 2,112 2,107
Additional paid in capital 134,629 133,796
Foreign currency translation adjustments 1,101 1,101
Accumulated deficit (60,190 ) (51,965 )
TOTAL SHAREHOLDERS' EQUITY 77,652 85,039
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 88,621 $ 95,146
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 share and per
For the three months ended
March 31,
2022 2021
Revenues $ - $ -
Operating expenses:
Research and development expenses 4,682 2,497
General and administrative expenses 1,722 1,305
6,404 3,802
Operating loss (6,404 ) (3,802 )
Other income/(expense), net (1,821 ) 602
Net (loss) (8,225 ) (3,200 )
Other comprehensive income (loss)
Exchange differences arising from translating financial statements from functional to presentation currency - (2,788 )
Total other comprehensive income (loss) - (2,788 )
Total comprehensive (loss) $ (8,225 ) $ (5,988 )
Basic & diluted (loss) per share $ (0.45 ) $ (0.19 )
Weighted average number of shares outstanding 18,369,827 16,479,750
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)
in thousands (except share data)
Ordinary Shares Additional paid in Currency translation Accumulated
Shares Amount capital reserve deficit Total
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
Balance as of December 31, 2020 14,587,934 $ 1,646 $ 70,361 $ 977 $ (37,497 ) $ 35,487
Changes during the three months period ended March 31, 2021:
Issuance of shares and warrants for cash consideration of $57,629 net of $4,455 issuance costs 2,848,629 352 52,822 - - 53,174
Exercise of options 13,435 2 38 - - 40
Exercise of warrants 855,813 104 7,598 - - 7,702
Stock based compensation - - 190 - - 190
Other comprehensive loss - - - (2,788 ) - (2,788 )
Net loss - - - - (3,200 ) (3,200 )
Balance as of March 31, 2021 (unaudited) 18,305,811 $ 2,104 $ 131,009 $ (1,811 ) $ (40,697 ) $ 90,605
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,
2022 2021
Cash flows from operating activities
Net (loss) $ (8,225 ) $ (3,200 )
Adjustments required to reflect net cash used in operating activities:
Income and expenses not involving cash flows:
Depreciation 188 117
Non-cash operating lease expenses 185 52
Share-based compensation 788 190
Loss (income) on marketable securities and short-term bank deposits 1,966 (388 )
Changes in operating asset and liability items:
Decrease in prepaid expenses and other receivables 1,058 245
Increase (decrease) in accounts payable trade 480 (101 )
Increase in accrued expenses and other liabilities 468 798
Operating lease liabilities (177 ) (53 )
Net cash (used in) provided by operating activities (3,269 ) (2,340 )
Cash flows from investing activities
Purchase of property and equipment (952 ) (173 )
Release (investment) in short-term bank deposits (315 ) 9,113
Purchases of marketable securities (1,608 ) (69,755 )
Proceeds from sales of marketable securities 62,549 1,226
Net cash provided by (used in) investing activities 59,674 (59,589 )
Cash flows from financing activities
Proceeds from issuance of shares and warrants net of $4,455 issuance expenses - 53,174
Proceeds from exercise of warrants - 7,702
Proceeds from exercise of options 50 40
Net cash provided by financing activities 50 60,916
Increase (decrease) in cash and cash equivalents 56,455 (1,013 )
Cash and cash equivalents - beginning of period 11,636 7,012
Exchange rate differences on cash and cash equivalents - (599 )
Cash and cash equivalents - end of period $ 68,091 $ 5,400
Non-cash transactions:
Warrants issued in settlement of issuance costs to a placement agent $ - $ 2,095
Supplemental disclosures of cash flow information:
Cash paid for taxes $ - $ -
Cash paid (received) for interest, net $ 7 $ (46 )
The accompanying notes are an integral part of the condensed consolidated
financial statements.
ENLIVEX THERAPEUTICS LTD.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2022
Enlivex Therapeutics R&D Ltd. ("Enlivex
R&D") 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, Enlivex R&D became a wholly owned subsidiary of the Company.
In January 2015, Enlivex Therapeutics Inc.
was incorporated in the State of Delaware as a wholly owned subsidiary of the Parent.
On June 21, 2021 Enlivex Therapeutics RDO
Ltd. was established in Israel as a wholly owned subsidiary of the Parent.
The Company is a clinical stage macrophage
reprogramming 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 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, 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 March 31, 2022,
had an accumulated deficit of $60,190 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 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.
ENLIVEX THERAPEUTICS LTD.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2022
Basis of Presentation
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.
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 2021 Annual Report on Form 20-F, as filed with the SEC on April 29, 2022. The results of operations for these interim
periods are not necessarily indicative of the operating results for any future period. The December 31, 2021 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.
Last updated: May 27, 2022