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ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2021 AND DECEMBER 31, 2020 AND FOR THE THREE AND NINE MONTH PERIODS ENDED SEPTEMBER 30, 2021 AND 2020 ENLIVEX THERAPEUTICS LTD. CO

Key Takeaway: ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2021 AND DECEMBER 31, 2020 AND FOR THE THREE AND NINE MONTH PERIODS ENDED SEPTEMBER 30, 2021 AND 2020 ENLIVEX THERAPEUTICS LTD. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTE

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ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
AS OF SEPTEMBER 30, 2021 AND DECEMBER 31, 2020
AND FOR THE THREE AND NINE MONTH PERIODS ENDED
SEPTEMBER 30, 2021 AND 2020
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
AS OF SEPTEMBER 30, 2021 AND DECEMBER 31, 2020
AND FOR THE THREE AND NINE MONTH PERIODS ENDED
SEPTEMBER 30, 2021 AND 2020
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-5
Notes to the Condensed Consolidated Financial Statements F-6
ENLIVEX THERAPEUTICS LTD.
CONDENSED CONSOLIDATED BALANCE
U.S. dollars in thousands (except share data)
September 30, December 31,
2021 2020
ASSETS
Current Assets
Cash and cash equivalents $ 22,146 $ 5,673
Short term deposits - 30,034
Marketable securities 65,484 -
Prepaid expenses and other receivables 1,777 1,164
Restricted cash 82 79
Cash held with respect to CVR Agreement 792 1,171
Total Current Assets 90,281 38,121
Non-Current Assets
Property and equipment, net 1,673 1,481
Other assets 6,213 756
Total Non-Current Assets 7,886 2,237
TOTAL ASSETS $ 98,167 $ 40,358
LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities
Accounts payable trade $ 1,062 $ 463
Accrued expenses and other liabilities 2,878 2,738
CVR holders 792 1,171
Total Current Liabilities 4,732 4,372
Non-Current Liabilities
Other long-term Liabilities 5,352 499
Total Non-Current Liabilities 5,352 499
Commitments and Contingent Liabilities
TOTAL LIABILITIES 10,084 4,871
SHAREHOLDERS' EQUITY
Ordinary shares of NIS 0.40 ($0.12) par value: Authorized: 45,000,000 shares as of September 30, 2021 and December 31, 2020; Issued and outstanding: 18,330,507 and 14,587,934 as of September 30, 2021 and December 31, 2020; 2,107 1,646
Additional paid in capital 132,104 70,361
Foreign currency translation adjustments 1,101 977
Accumulated deficit (47,229 ) (37,497 )
TOTAL SHAREHOLDERS' EQUITY 88,083 35,487
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 98,167 $ 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 share and
For the three months ended For the nine months ended
September 30, September 30,
2021 2020 2021 2020
Revenues $ - $ - $ - $ -
Operating expenses:
Research and development expenses 2,679 1,122 7,715 3,642
General and administrative expenses 1,185 837 3,759 2,446
3,864 1,959 11,474 6,088
Operating loss (3,864 ) (1,959 ) (11,474 ) (6,088 )
Other income/(expense), net 440 (166 ) 1,742 128
Net (loss) (3,424 ) (2,125 ) (9,732 ) (5,960 )
Other comprehensive income (loss)
Exchange differences arising from translating financial statements from functional to presentation currency 857 227 124 99
Total other comprehensive income (loss) 857 227 124 99
Total comprehensive (loss) $ (2,567 ) $ (1,898 ) $ (9,608 ) $ (5,861 )
Basic & diluted (loss) per share $ (0.19 ) $ (0.16 ) $ (0.54 ) $ (0.47 )
Weighted average number of shares outstanding 18,312,418 13,463,771 17,705,913 12,770,226
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 Total Shareholders'
Shares Amount capital adjustments deficit deficit
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
Changes during the three months period ended June 30, 2021:
Exercise of options 375 * 2 - - 2
Stock based compensation - - 652 - - 652
Other comprehensive loss - - - 2,055 - 2,055
Net loss - - - - (3,108 ) (3,108 )
Balance as of June 30, 2021 (unaudited) 18,306,186 2,104 131,663 244 (43,805 ) 90,206
Changes during the three months period ended September 30, 2021:
Exercise of options 24,321 3 64 - - 67
Stock based compensation - - 377 - - 377
Other comprehensive loss - 857 - 857
Net loss - - (3,424 ) (3,424 )
Balance as of September 30, 2021 (unaudited) 18,330,507 $ 2,107 $ 132,104 $ 1,101 $ (47,229 ) $ 88,083
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)
U.S. dollars in thousands
Ordinary shares Additional paid-in Currency translation Accumulated Total Shareholders'
Shares Amount capital adjustments deficit deficit
Balance as of December 31, 2019 10,334,126 $ 1,151 $ 37,104 $ (1,300 ) $ (25,673 ) $ 11,282
Changes during the three months period ended March 31, 2020:
Issuance of shares and warrants for cash consideration of $26,968 net of $2,501 issuance costs 3,093,750 358 22,098 - - 22,456
Stock based compensation - - 131 - - 131
Other comprehensive loss - - - (1,016 ) - (1,016 )
Net loss - - - - (794 ) (794 )
Balance as of March 31, 2020 (unaudited) 13,427,876 1,509 59,333 (2,316 ) (26,467 ) 32,059
Changes during the three months period ended June 30, 2020:
Exercise of options 35,895 4 93 - - 97
Stock based compensation - - 189 - - 189
Other comprehensive loss - - - 888 - 888
Net loss - - - - (3,041 ) (3,041 )
Balance as of June 30, 2020 (unaudited) 13,463,771 1,513 59,615 (1,428 ) (29,508 ) 30,192
Changes during the three months period ended September 30, 2020:
Stock based compensation - - 205 - - 205
Other comprehensive loss - - - 227 - 227
Net loss - - - - (2,125 ) (2,125 )
Balance as of September 30, 2020 (unaudited) 13,463,771 $ 1,513 $ 59,820 $ (1,201 ) $ (31,633 ) $ 28,499
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 nine months ended September 30,
2021 2020
Cash flows from operating activities
Net (loss) $ (9,732 ) $ (5,960 )
Adjustments required to reflect net cash used in operating activities:
Income and expenses not involving cash flows:
Depreciation 396 186
Non-cash operating lease expenses 194 117
Share-based compensation 1,219 525
Income on marketable securities (2,212 ) -
Changes in operating asset and liability items:
(Increase) decrease in prepaid expenses and other receivables (611 ) 1,648
Increase in accounts payable trade 596 (62 )
Increase (decrease) in accrued expenses and other liabilities (651 ) (1,609 )
Operating lease liabilities (150 ) (93 )
Net cash (used in) provided by operating activities (10,951 ) (5,248 )
Cash flows from investing activities
Purchase of property and equipment (592 ) (538 )
Release (investment) in short-term bank deposits 29,666 (16,000 )
Purchases of marketable securities (90,337 ) -
Proceeds from sales of marketable securities 28,201 -
Net cash (used in) investing activities (33,062 ) (16,538 )
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 109 97
Net cash provided by financing activities 60,985 22,553
Increase in cash and cash equivalents 16,972 767
Cash and cash equivalents - beginning of period 7,012 5,524
Exchange rate differences on cash and cash equivalents (657 ) 106
Cash and cash equivalents - end of period $ 23,327 $ 6,397
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 $ 51 $ 204
The accompanying notes are an integral part of the condensed consolidated
financial statements.
ENLIVEX THERAPEUTICS LTD.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER
30, 2021 (UNAUDITED)
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 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. Enlivex R&D is a wholly owned subsidiary of the Company.
In January 2015, Bioblast Pharma Inc.
was incorporated 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 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 September
30, 2021, had an accumulated deficit of $47,229 thousand.
During the first quarter of 2021 the
Company raised a net aggregated amount of $53.2 million in cash from the issuance and sale of 2,848,629 of its ordinary shares and an
additional $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 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.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER
30, 2021 (UNAUDITED)
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 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.
on the Company's current assessment, the Company does not expect any material impact on its liquidity due to the worldwide spread
of the SARS-CoV-2 coronavirus. However, the timelines for the Company's clinical development programs may be extended due to direct and
indirect impacts of the COVID-19 pandemic or new variants of the virus. For example, there has been a delay in recruiting patients for
the Company's randomized, controlled Phase IIb clinical trial of AllocetraTM
Last updated: Nov 19, 2021