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GLAUKOS CORPORATION CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) (in thousands, except per share amounts) Three Months Ended Six Months Ended June 30

Key Takeaway: Glaukos Corporation reported its condensed consolidated statements of operations for the three and six months ended June 30, 2024. The company experienced an increase in net sales and gross profit compared to the prior year. However, it also reported a net loss that widened year-over-year, alongside rising operating expenses. Overall, while upper metrics show growth, the financial results indicate ongoing challenges with profitability.

Market Sentiment Analysis

POSITIVE FACTORS

  • Net sales increased from $80,399K to $95,690K year-over-year.
  • Gross profit also saw growth from $60,296K to $73,140K.

CONCERNS & RISKS

  • Net loss increased from $32,812K to $50,544K year-over-year.
  • Operating expenses rose significantly, leading to a loss from operations of $29,974K.

Full Press Release Details

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(in thousands, except per share amounts)
Three Months Ended Six Months Ended
June 30, June 30,
2024 2023 2024 2023
Net sales $ 95,690 $ 80,399 $ 181,312 $ 154,298
Cost of sales 22,550 20,103 42,808 38,174
Gross profit 73,140 60,296 138,504 116,124
Operating expenses:
Selling, general and administrative 66,188 53,137 128,163 106,787
Research and development 34,426 33,234 65,152 68,405
Acquired in-process research and development 2,500 3,000 14,229 3,000
Total operating expenses 103,114 89,371 207,544 178,192
Loss from operations (29,974) (29,075) (69,040) (62,068)
Non-operating expense:
Interest income 2,828 1,894 5,911 3,542
Interest expense (3,354) (3,399) (6,804) (6,807)
Charges associated with convertible senior notes (18,012) - (18,012) -
Other expense, net (1,701) (1,797) (2,729) (1,269)
Total non-operating expense (20,239) (3,302) (21,634) (4,534)
Loss before taxes (50,213) (32,377) (90,674) (66,602)
Income tax provision 331 435 708 836
Net loss $ (50,544) $ (32,812) $ (91,382) $ (67,438)
Basic and diluted net loss per share $ (1.00) $ (0.68) $ (1.82) $ (1.40)
Weighted average shares used to compute basic and diluted net loss per share 50,715 48,281 50,169 48,082
CONDENSED CONSOLIDATED BALANCE SHEETS
(in thousands, except par values)
June 30, December 31,
2024 2023
(unaudited)
Assets
Current assets:
Cash and cash equivalents $ 68,075 $ 93,467
Short-term investments 193,589 201,964
Accounts receivable, net 51,217 39,850
Inventory 56,480 41,986
Prepaid expenses and other current assets 14,420 18,194
Total current assets 383,781 395,461
Restricted cash 4,733 5,856
Property and equipment, net 100,230 103,212
Operating lease right-of-use assets 26,430 27,146
Finance lease right-of-use asset 42,970 44,180
Intangible assets, net 275,673 282,956
Goodwill 66,134 66,134
Deposits and other assets 19,725 15,469
Total assets $ 919,676 $ 940,414
Liabilities and stockholders' equity
Current liabilities:
Accounts payable $ 11,560 $ 13,440
Accrued liabilities 58,523 60,574
Total current liabilities 70,083 74,014
Convertible senior notes 56,692 282,773
Operating lease liability 29,912 30,427
Finance lease liability 70,009 70,538
Deferred tax liability, net 7,142 7,144
Other liabilities 20,678 13,752
Total liabilities 254,516 478,648
Stockholders' equity:
Preferred stock, $0.001 par value; 5,000 shares authorized; no shares issued or outstanding - -
Common stock, $0.001 par value; 150,000 shares authorized; 54,852 and 49,148 shares issued and 54,824 and 49,120 shares outstanding as of June 30, 2024 and December 31, 2023, respectively 55 49
Additional paid-in capital 1,353,495 1,059,751
Accumulated other comprehensive income 2,191 1,165
Accumulated deficit (690,449) (599,067)
Less treasury stock (28 shares as of June 30, 2024 and December 31, 2023) (132) (132)
Total stockholders' equity 665,160 461,766
Total liabilities and stockholders' equity $ 919,676 $ 940,414
GAAP to Non-GAAP Reconciliations
(in thousands, except per share amounts and percentage data)
Q2 2024 Q2 2023
GAAP Adjustments Non-GAAP GAAP Adjustments Non-GAAP
Cost of sales $ 22,550 $ (5,523) (a) $ 17,027 $ 20,103 $ (5,523) (a) $ 14,580
Gross Margin 76.4 % 5.8 % 82.2 % 75.0 % 6.9 % 81.9 %
Operating expenses:
Selling, general and administrative $ 66,188 $ (705) (b) $ 65,483 $ 53,137 $ (705) (b) $ 52,432
Loss from operations $ (29,974) $ 6,228 $ (23,746) $ (29,075) $ 6,228 $ (22,847)
Non-operating expense:
Charges associated with convertible senior notes $ (18,012) $ 18,012 (c) $ - $ - $ - $ -
Net loss $ (50,544) $ 24,240 (d) $ (26,304) $ (32,812) $ 6,228 (d) $ (26,584)
Basic and diluted net loss per share $ (1.00) $ 0.48 $ (0.52) $ (0.68) $ 0.13 $ (0.55)
GAAP to Non-GAAP Reconciliations
(in thousands, except per share amounts and percentage data)
Year-to-Date Q2 2024 Year-to-Date Q2 2023
GAAP Adjustments Non-GAAP GAAP Adjustments Non-GAAP
Cost of sales $ 42,808 $ (11,046) (a) $ 31,762 $ 38,174 $ (11,046) (a) $ 27,128
Gross Margin 76.4 % 6.1 % 82.5 % 75.3 % 7.1 % 82.4 %
Operating expenses:
Selling, general and administrative $ 128,163 $ (1,410) (b) $ 126,753 $ 106,787 $ (1,410) (b) $ 105,377
Loss from operations $ (69,040) $ 12,456 $ (56,584) $ (62,068) $ 12,456 $ (49,612)
Non-operating expense:
Charges associated with convertible senior notes $ (18,012) $ 18,012 (c) $ - $ - $ - $ -
Net loss $ (91,382) $ 30,468 (d) $ (60,914) $ (67,438) $ 12,456 (d) $ (54,982)
Basic and diluted net loss per share $ (1.82) $ 0.61 $ (1.21) $ (1.40) $ 0.26 $ (1.14)
Reported Sales vs. Prior Periods (in thousands)
Year-over-Year Percent Change Quarter-over-Quarter Percent Change
2Q 2024 2Q 2023 1Q 2024 Reported Operations (1) Currency (2) Reported Operations (1) Currency (2)
International Glaucoma $ 26,131 $ 22,305 $ 25,238 17.1 % 21.0 % (3.9%) 3.5 % 5.1 % (1.6%)
Total Net Sales $ 95,690 $ 80,399 $ 85,622 19.0 % 20.1 % (1.1%) 11.8 % 12.2 % (0.4%)

Frequently Asked Questions

What were the net sales for Q2 2024?

Net sales for Q2 2024 amounted to $95,690,000.

How much net loss was reported for the first half of 2024?

The net loss for the first half of 2024 was $91,382,000.

What was the gross profit in Q2 2024?

The gross profit for Q2 2024 was $73,140,000.

What are total assets as of June 30, 2024?

Total assets as of June 30, 2024, were $919,676,000.

What is the basic net loss per share for Q2 2024?

The basic net loss per share for Q2 2024 was $1.00.

Last updated: Aug 2, 2024