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ICECURE MEDICAL LTD. UNAUDITED INTERIM CONDENSED CONSOLIDATED BALANCE SHEET (U.S. dollars in thousands, except share data and per share data) As of June 30, As of

Key Takeaway: IceCure Medical Ltd. has released its unaudited interim condensed consolidated balance sheet for the six months ended June 30, 2023. The report shows a notable decline in total assets and a rise in accumulated losses compared to the previous year. The company reported an increase in operating losses and negative cash flows from its operations. Overall, these financial indicators suggest a challenging period for the company as it navigates ongoing operational and financial hurdles.

Market Sentiment Analysis

CONCERNS & RISKS

  • Significant decrease in total assets from $30,188 in 2022 to $22,693 in 2023.
  • Accumulated losses of $83,066 as of June 30, 2023, a rise from $75,409 in 2022.
  • Operating loss increased to $8,038 in 2023 from $8,706 in 2022.
  • Net cash used in operating activities amounts to $6,560.

Full Press Release Details

ICECURE MEDICAL LTD.
UNAUDITED INTERIM CONDENSED CONSOLIDATED
(U.S. dollars in thousands, except share
data and per share data)
As of June 30, As of December 31,
2023 2022
ASSETS
CURRENT ASSETS
Cash and cash equivalents 3,031 23,659
Deposit 13,648 -
Restricted deposit 296 296
Trade accounts receivable 118 78
Inventory 2,751 2,857
Prepaid expenses and other receivables 589 1,240
Total current assets 20,433 28,130
NON-CURRENT ASSETS
Prepaid expenses and other long-term assets 34 34
Right of use assets 706 668
Property and equipment, net 1,520 1,356
Total non-current assets 2,260 2,058
TOTAL ASSETS 22,693 30,188
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES
Trade accounts payable 652 714
Lease liabilities 208 167
Other current liabilities 2,995 3,455
Total current liabilities 3,855 4,336
NON-CURRENT LIABILITIES
Long-term lease liabilities 399 430
Total non-current liabilities 399 430
TOTAL LIABILITIES 4,254 4,766
SHAREHOLDERS' EQUITY
Ordinary shares, No par value; Authorized 2,500,000,000 shares; Issued and outstanding: 45,623,434 shares as of June 30, 2023 and December 31, 2022, respectively - -
Additional paid-in capital 101,505 100,831
Accumulated deficit ( 83,066 ) ( 75,409 )
Total shareholders' equity 18,439 25,422
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 22,693 30,188
The accompanying notes are an integral part
of the consolidated financial statements.
ICECURE MEDICAL LTD.
UNAUDITED INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF COMPREHENSIVE LOSS
(U.S. dollars in thousands, except share
data and per share data)
Six months ended June 30, Six months ended June 30,
Note 2023 2022
Revenues 4 1,647 1,512
Cost of revenues 893 694
Gross profit 754 818
Research and development expenses 4,190 4,649
Sales and marketing expenses 2,253 1,533
General and administrative expenses 2,349 3,342
Operating loss 8,038 8,706
Financial expenses (income), net ( 381 ) 262
Net loss and comprehensive loss 7,657 8,968
Basic and diluted net loss per share 0.168 0.244
Weighted average number of shares outstanding used in computing basic and diluted net loss per share 45,623,434 36,814,382
The accompanying notes are an integral part
of the consolidated financial statements.
ICECURE MEDICAL LTD.
UNAUDITED INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY
(U.S. dollars in thousands, except share
data and per share data)
Ordinary shares Pre-funded warrants Additional paid- in Accumulated Total shareholders'
Number Amount Number Number capital deficit equity
Balance as of January 1, 2023 45,623,434 - - - 100,831 ( 75,409 ) 25,422
Share-based compensation related to options granted - - - - 646 - 646
Issuance of restricted shares 28 - 28
Loss for the period - - - - - ( 7,657 ) ( 7,657 )
Balance as of June 30, 2023 45,623,434 - - - 101,505 ( 83,066 ) 18,439
Balance as of January 1, 2022 35,780,335 - 1,034,000 - 85,389 ( 58,431 ) 26,958
Share-based compensation related to options granted - - - - 885 - 885
Options exercised 219 - - - - - -
Pre- funded warrants exercised 1,034,000 - ( 1,034,000 ) - 1 - 1
Loss for the period - - - - - ( 8,968 ) ( 8,968 )
Balance as of June 30, 2022 36,814,554 - - - 86,275 ( 67,399 ) 18,876
The accompanying notes are an integral part
of the consolidated financial statements.
ICECURE MEDICAL LTD.
UNAUDITED INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF CASH FLOWS
(U.S. dollars in thousands, except share
data and per share data)
Six months ended June 30, Six months ended June 30,
2023 2022
Cash flows from operating activities:
Net loss ( 7,657 ) ( 8,968 )
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation 158 104
Share-based compensation 674 885
Exchange rate changes in cash and cash equivalents and short-term deposits 98 562
Changes in assets and liabilities:
Decrease (increase) in trade accounts receivables ( 40 ) 272
Decrease in prepaid expenses and other receivables 651 1,287
Decrease (increase) in inventory 106 ( 696 )
Decrease in right of use assets 62 95
Increase (decrease) in trade accounts payable ( 62 ) 56
Decrease in lease liabilities ( 90 ) ( 172 )
Increase (decrease) in other current liabilities ( 460 ) 279
Decrease in other long-term liabilities - ( 549 )
Net cash used in operating activities ( 6,560 ) ( 6,845 )
Cash flows from investing activities:
Investment in of short-term deposits ( 13,648 ) ( 4,277 )
Purchase of property and equipment ( 322 ) ( 493 )
Net cash used in investing activities ( 13,970 ) ( 4,770 )
Cash flows from financing activities:
Exercise of pre-funded warrants - 1
Net cash provided by financing activities - 1
Increase (decrease) in cash and cash equivalents ( 20,530 ) ( 11,614 )
Cash and cash equivalents beginning of the year 23,659 25,621
Effect of foreign exchange rate on cash and cash equivalents ( 98 ) ( 539 )
Cash and cash equivalents end of the year 3,031 13,468
Non-cash activities
Obtaining a right-of-use asset in exchange for a lease liability 100 -
The accompanying notes are an integral part
of the consolidated financial statements.
ICECURE MEDICAL LTD.
NOTES TO THE UNAUDITED INTERIM CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS
(U.S. dollars in thousands, except share
data and per share data)
IceCure Medical Ltd. ("IceCure
Medical Ltd.", the "Company", "we" or "our") is a medical device company incorporated in Israel.
The Company's ordinary shares
are listed on the Nasdaq Capital Market.
Since its establishment, IceCure Medical
Ltd., and its wholly-owned subsidiaries, IceCure Medical Inc. in the United States (the "US Subsidiary"), IceCure Medical HK
Limited, in Hong Kong (the "Hong Kong Subsidiary") and IceCure (Shanghai) MedTech Co., Ltd. in China (the "Chinese Subsidiary,
and together with the Company, the US Subsidiary and the Hong Kong Subsidiary, the "Group"), have been engaged in the research,
development, and commercialization of minimally invasive medical devices for cryoablation (freezing) of tumors in the human body, using
its propriety liquid nitrogen cryoablation technology, as an alternative to surgical intervention to remove the tumor. The Company received
regulatory approvals for marketing its products in the United States, Europe, and other territories.
The US Subsidiary was established on
April 6, 2011 in the State of Delaware and is engaged in business development, marketing, clinical trial management, and sale of the Company's
products in the United States. The Hong Kong Subsidiary was established on September 26, 2018 and commenced its activity in 2021. The
Chinese Subsidiary was established on July 14, 2020, and is wholly owned by the Hong Kong Subsidiary. The Chinese Subsidiary in China
commenced its operation on January 1, 2021 and is engaged in business development and obtaining regulatory approvals for the Company's
The Group's activities are subject
to significant risks and uncertainties, including failing to secure additional funding to commercialize its technology, obtaining regulatory
approvals and other risks. In addition, the Group is subject to risks from, among other things, competition associated with the industry
in general, other risks associated with financing, liquidity requirements, rapidly changing customer requirements and limited operating
As of June 30, 2023, the Company has accumulated
losses of $83,066. In the six months ended June 30, 2023, the Company generated losses of $7,657 and negative cash flows from operating
activities of $6,560.
To date, management expects the Company
to continue to generate substantial operating losses and to continue to fund its operations primarily through utilization of its current
financial resources, sales of its products, and through additional raising of capital. As of July 31, 2023, the Company's cash,
cash equivalents and short-term deposits were $15,302.
Management expects that its cash, cash
equivalents and short-term deposits, as of the issuance date of the financial statements, will be sufficient for 12 months of operations.
ICECURE MEDICAL LTD.
NOTES TO THE UNAUDITED INTERIM CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS
(U.S. dollars in thousands, except share
data and per share data)
NOTE 2 - SUMMARY OF SIGNIFICANT
The unaudited interim condensed
consolidated financial statements of the Company have been prepared as of June 30, 2023, and for the six months period then ended, in
accordance with generally accepted accounting principles in the United States ("U.S. GAAP"). Accordingly, they do not include
all of the information and notes required by U.S. GAAP for annual financial statements. The information included in these condensed interim
financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes included
in the Company's Annual Report on Form 20-F, filed with the Securities and Exchange Commission on March 29, 2023 . In the opinion
of management, these unaudited condensed consolidated financial statements reflect all adjustments, which include normal recurring adjustments,
necessary for a fair statement of results for the interim period. The results for the interim periods are not necessarily indicative
of the results to be expected for the full year ending December 31, 2023.
The preparation of consolidated financial
statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the consolidated financial statements and
the reported amounts of revenues and expenses during the reporting period. Management believes that the estimates, judgments and assumptions
used are reasonable based upon information available at the time they are made. Actual results could differ from those estimates.
The significant accounting policies
followed in the preparation of these unaudited interim condensed consolidated financial statements are identical to those applied in the
preparation of the latest annual financial statements.
In August 2020, the FASB (Financial
Accounting Standards Board) issued ASU No. 2020-06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity,
which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible
instruments and contracts in an entity's own equity. Among other changes, ASU No. 2020-06 removes from U.S. GAAP the liability and
equity separation model for convertible instruments with a cash conversion feature, and as a result, after adoption, entities will no
longer separately present in equity an embedded conversion feature for such debt. ASU No. 2020-06 also eliminates the treasury stock method
to calculate diluted earnings per share and requires the if-converted method. This new standard will be effective for us in fiscal years
beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than
fiscal years beginning after December 15, 2020. We are currently assessing the impact of adopting this standard on our financial statements.
ICECURE MEDICAL LTD.
NOTES TO THE UNAUDITED INTERIM CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS

Frequently Asked Questions

What are IceCure Medical's total assets as of June 30, 2023?

IceCure Medical's total assets are $22,693,000 as of June 30, 2023.

How much was IceCure's net loss for the first half of 2023?

The net loss for IceCure Medical in the first half of 2023 was $7,657,000.

What is the cash position of IceCure Medical as of June 30, 2023?

As of June 30, 2023, IceCure Medical had cash and cash equivalents of $3,031,000.

How many shares are issued and outstanding for IceCure Medical?

IceCure Medical has 45,623,434 shares issued and outstanding as of June 30, 2023.

What were the research and development expenses in 2023?

Research and development expenses were $4,190,000 for the six months ended June 30, 2023.

Last updated: Aug 14, 2023