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INFLARX N.V. UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - MARCH 31, 2025 These unaudited condensed financial statements are consolidated financial statements for the group consisting of InflaRx N.V. and its wh

Key Takeaway: InflaRx N.V. released its unaudited condensed consolidated financial statements for the first quarter of 2025, revealing a loss of €8.3 million. Despite having €47.3 million in cash and cash equivalents, the company faces increased liabilities and ongoing operational losses. They did manage to issue more shares during this quarter, which contributed to a slight improvement in capital. However, the overall financial picture appears concerning as costs continue to exceed revenues significantly.

Market Sentiment Analysis

POSITIVE FACTORS

  • InflaRx has cash and cash equivalents totaling €47.3 million as of March 31, 2025.
  • The company managed to issue more shares, resulting in increased capital.

CONCERNS & RISKS

  • The company reported a loss of €8.3 million for the quarter, compared to €9.7 million in the previous year.
  • Total liabilities increased, indicating growing financial obligations.
  • Significant operating loss and comprehensive loss reported.

Full Press Release Details

UNAUDITED CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS - MARCH 31, 2025
These unaudited condensed financial statements are consolidated financial statements for the group consisting of InflaRx N.V. and its wholly-owned subsidiaries InflaRx GmbH, Jena, Germany, and
InflaRx Pharmaceuticals Inc., Ann Arbor, Michigan, United States (together, the "Group"). The financial statements are presented in euros ( ).
InflaRx N.V. is a company limited by shares, incorporated and domiciled in Amsterdam, The Netherlands.
Its registered office and principal place of business is in Germany, Jena, Winzerlaer Str. 2
Index to unaudited condensed consolidated financial statements
for the three months ended March 31, 2025
Unaudited condensed consolidated statements of operations and comprehensive loss for the three months ended March 31, 2025 and 2024 F-3
Unaudited condensed consolidated statements of financial position as of March 31, 2025 and December 31, 2024 F-4
Unaudited condensed consolidated statements of changes in shareholders' equity for the three months ended March 31, 2025 and 2024 F-5
Unaudited condensed consolidated statements of cash flows for the three months ended March 31, 2025 and 2024 F-6
Notes to the unaudited condensed consolidated financial statements F-7
1. Summary of significant accounting policies and other disclosures F-7
a) Reporting entity and the Group's structure F-7
b) Basis of preparation F-7
2. Revenues F-8
3. Cost of sales F-8
4. Sales and marketing expenses F-8
5. Research and development expenses F-8
6. General and administrative expenses F-9
7. Other income F-9
8. Net financial result F-9
9. Inventory F-9
10. Other assets F-10
11. Tax receivables F-10
12. Financial assets and financial liabilities F-10
13. Trade and other payables F-11
14. Cash and cash equivalents F-12
15. Equity F-12
16. Share-based payments F-12
c) Equity settled share-based payment arrangements F-12
d) Share-based payment expense recognized F-13
e) Share options exercised F-14
17. Protective foundation F-14
InflaRx N.V. and subsidiaries
Unaudited condensed consolidated statements of operations and comprehensive loss for the three months ended March 31, 2025 and 2024
For the three months ended March 31,
Note 2025 (unaudited) 2024 (unaudited)
(in , except for share data)
Revenues 2 - 36,037
Cost of sales 3 (9,291 ) (220,521 )
Gross profit (loss) (9,291 ) (184,484 )
Sales and marketing expenses 4 (1,457,978 ) (1,459,539 )
Research and development expenses 5 (7,016,336 ) (7,301,810 )
General and administrative expenses 6 (5,062,605 ) (3,579,150 )
Other income 7 541,098 36,323
Other expenses (26 ) (30 )
Operating result (13,005,139 ) (12,488,690 )
Finance income 8 493,764 908,426
Finance expenses 8 (4,086 ) (4,632 )
Foreign exchange result 8 (1,908,829 ) 1,824,375
Other financial result 8 6,110,264 103,285
Income taxes - -
Income (loss) for the period (8,314,027 ) (9,657,236 )
Other comprehensive income (loss) that may be reclassified to profit or loss in subsequent periods:
Exchange differences on translation of foreign currency (150,667 ) (25,538 )
Total comprehensive income (loss) (8,464,694 ) (9,682,774 )
Share information
Weighted average number of shares outstanding 63,312,911 58,883,272
Income (loss) per share (basic/diluted) (0.13 ) (0.17 )
The accompanying notes are an integral part of these condensed consolidated financial statements.
InflaRx N.V. and subsidiaries
Unaudited condensed consolidated statements of financial position as of March 31, 2025 and December 31, 2024
Note March 31, 2025 (unaudited) December 31, 2024
(in )
ASSETS
Non- current assets
Property and equipment 246,577 256,280
Right-of-use assets 659,107 758,368
Intangible assets 54,136 50,781
Other assets 10 190,974 204,233
Financial assets 12 237,711 3,092,290
Total non-current assets 1,388,505 4,361,952
Current assets
Inventories 9 6,895,371 6,897,666
Current other assets 10 5,548,032 5,103,402
Other assets from government grants and research allowance 10 5,614,632 5,081,772
Tax receivable 11 1,693,150 1,735,335
Other financial assets 12 18,573,783 34,462,352
Cash and cash equivalents 14 47,286,630 18,375,979
Total current assets 85,611,597 71,656,505
TOTAL ASSETS 87,000,103 76,018,457
EQUITY AND LIABILITIES
Equity
Issued capital 15 8,129,656 7,122,205
Share premium 348,956,590 334,929,685
Other capital reserves 46,595,867 44,115,861
Accumulated deficit (340,506,248 ) (332,192,221 )
Other components of equity 7,289,843 7,440,510
Total equity 70,465,707 61,416,039
Non-current liabilities
Lease liabilities 295,444 399,066
Other liabilities 13 36,877 36,877
Total non-current liabilities 332,321 435,943
Current liabilities
Trade and other payables 12 8,366,404 11,394,232
Lease liabilities 407,184 406,020
Employee benefits 714,489 2,064,678
Liabilities to warrant holders 6,366,158 -
Other liabilities 13 347,839 301,544
Total current liabilities 16,202,075 14,166,475
Total liabilities 16,534,396 14,602,417
TOTAL EQUITY AND LIABILITIES 87,000,103 76,018,457
The accompanying notes are an integral part of these condensed consolidated financial statements.
InflaRx N.V. and subsidiaries
Unaudited condensed consolidated statements of changes in shareholders' equity for the three months ended March 31, 2025 and 2024
(in , except for share data) Note Shares outstanding Issued capital Share premium Other capital reserves Accumulated deficit Other compo- nents of equity Total equity
Balance as of January 1, 2025 59,351,710 7,122,205 334,929,685 44,115,861 (332,192,221 ) 7,440,510 61,416,039
Loss for the period - - - - (8,314,027 ) - (8,314,027 )
Exchange differences on translation of foreign currency - - - - - (150,667 ) (150,667 )
Total comprehensive loss - - - - (8,314,027 ) (150,667 ) (8,464,694 )
Issuance of ordinary shares 8,395,420 1,007,450 15,136,235 - - - 16,143,687
Transaction costs for ordinary shares - - (1,109,330 ) - - - (1,109,330 )
Equity-settled share-based payments 16 - - - 2,480,006 - - 2,480,006
Balance as of March 31, 2025* 67,747,130 8,129,656 348,956,590 46,595,867 (340,506,248 ) 7,289,843 70,465,708
Balance as of January 1, 2024 58,883,272 7,065,993 334,211,338 40,050,053 (286,127,819 ) 7,382,166 102,581,730
Loss for the period - - - - (9,657,236 ) - (9,657,236 )
Exchange differences on translation of foreign currency - - - - - (25,538 ) (25,538 )
Total comprehensive loss - - - - (9,657,236 ) (25,538 ) (9,682,774 )
Equity-settled share-based payments 16 - - - 1,860,701 - - 1,860,701
Balance as of March 31, 2024 58,883,272 7,065,993 334,211,338 41,910,754 (295,785,055 ) 7,356,629 94,759,658
The accompanying notes are an integral part of these condensed consolidated financial statements.
InflaRx N.V. and subsidiaries
Unaudited condensed consolidated statements of cash flows for the three months ended March 31, 2025 and 2024
For the three months ended March 31,
Note 2025 (unaudited) 2024 (unaudited)
(in )
Operating activities
Loss for the period (8,314,027 ) (9,657,236 )
Adjustments for:
Depreciation & amortization of property and equipment, right-of-use assets and intangible assets 113,801 123,949
Net finance income 8 (4,691,112 ) (2,831,454 )
Share-based payment expense 16 2,480,006 1,860,701
Net foreign exchange differences and other adjustments 972,608 (119,126 )
Changes in:
Other assets from government grants and research allowances (532,860 ) -
Other assets and trade receivables 10 (389,188 ) (161,789 )
Employee benefits (1,350,189 ) (972,159 )
Other liabilities 13 46,295 62,417
Trade and other payables 13 (3,027,828 ) (4,366,605 )
Inventories 9 2,295 319,162
Interest received 10 678,717 875,990
Interest paid 10 (4,191 ) (2,214 )
Net cash used in operating activities (14,015,672 ) (14,868,364 )
Investing activities
Purchase of intangible assets, property and equipment (10,446 ) (16,069 )
Purchase of current financial assets - (3,566,235 )
Proceeds from the maturity of financial assets 17,666,078 30,527,108
Net cash from / (used in) investing activities 17,655,632 26,944,804
Financing activities
Proceeds from issuance of ordinary shares 16,143,686 -
Transaction costs from issuance of ordinary shares and pre-funded warrants (1,949,998 ) -
Proceeds from pre-funded warrants 12,915,909 -
Repayment of lease liabilities (100,097 ) (85,706 )
Net cash from / (used in) financing activities 27,009,268 (85,706 )
Net in-/ decrease in cash and cash equivalents 30,649,459 11,990,733
Effect of exchange rate changes on cash and cash equivalents (1,738,808 ) 344,381
Cash and cash equivalents at beginning of period 18,375,979 12,767,943
Cash and cash equivalents at end of period 14 47,286,630 25,103,058
The accompanying notes are an integral part of these condensed consolidated financial statements.
InflaRx N.V. and subsidiaries
Notes to the unaudited condensed consolidated financial statements
InflaRx N.V. (the "Company" or "InflaRx") is a Dutch public company with limited liability (naamloze vennootschap) with its corporate seat in Amsterdam, the
Netherlands, and is registered in the Commercial Register of the Netherlands Chamber of Commerce Business Register under CCI number 68904312. The Company's registered office is at Winzerlaer Stra e 2 in 07745 Jena, Germany. Since November 10, 2017,
InflaRx N.V.'s ordinary shares have been listed on the Nasdaq Global Select Market under the symbol IFRX.
InflaRx is a biopharmaceutical company pioneering anti-inflammatory therapeutics targeting the complement system by focusing on applying its proprietary anti-C5a and C5aR technologies to discover,
develop and commercialize first-in-class, potent and specific inhibitors of the complement activation factor known as C5a and its receptor C5aR. On April 4, 2023, the U.S. Food and Drug Administration, or "FDA" issued an Emergency Use
Authorization, or "EUA" for GOHIBIC (vilobelimab), for the treatment of COVID-19 in critically ill, invasively mechanically ventilated hospitalized adults. In January 2025, the European Commission, or "EC" granted marketing authorization under
exceptional circumstances for GOHIBIC (vilobelimab) for the treatment of adult patients with SARS-CoV-2-induced acute respiratory distress syndrome, or "ARDS" who are receiving systemic corticosteroids as part of standard of care and receiving
invasive mechanical ventilation with or without extracorporeal membrane oxygenation. These consolidated financial statements of InflaRx comprise the Group.
These interim condensed consolidated financial statements for the three-month reporting period ended March 31, 2025, and 2024 have been prepared in accordance with IAS 34 Interim Financial
Reporting. These condensed consolidated financial statements do not include all the information and disclosures required in the annual financial statements. Accordingly, this report is to be read in conjunction with the financial statements in the
Company's Annual Report for the year ended December 31, 2024 on Form 20-F.
The interim condensed consolidated financial statements were authorized for issue by the board of directors of the Company (the "Board of Directors") on May 6, 2025.
The financial statements are presented in euros ( ). The euro is the functional currency of InflaRx N.V. and InflaRx GmbH. The functional currency of InflaRx Pharmaceuticals Inc. is the U.S.
All financial information presented in euros have been rounded to the nearest euro. Accordingly, numerical figures shown as totals in some tables may not be an arithmetic aggregation of the figures
that precede them or may deviate from other tables.
The accounting policies adopted are consistent with those followed in the preparation of the Group's annual consolidated financial statements for the year ended December 31, 2024, except for the
adoption of new standards effective as of January 1, 2025, as set out below. The Group has not adopted any other standard, interpretation or amendment that has been issued but is not yet effective early.
The following amendments were adopted effective January 1, 2025, and do not have a material impact on the consolidated financial statements of the Group:
The following standards issued will be adopted in a future period, and the potential impact, if any, they will have on the Group's consolidated financial statements is being assessed:
Pre-funded warrants are largely paid upfront and are classified as a liability in "liabilities to warrant holders" in the statements of financial position due to the settlement provisions failing
to meet the 'fixed for fixed' requirement in paragraph 16(b)(ii) of IAS 32. The pre-funded warrants are valued at their fair value with any resulting change in fair value recognized in "Other financial result" within the statements of operations
and comprehensive loss. The pre-funded warrants can be exercised for ordinary shares upon a cashless exercise in accordance with the terms of the pre-funded warrant. These warrants are exercisable at any time without limitation. The fair value of
pre-funded warrants is determined using a Black-Scholes valuation model and approximates the value of the underlying ordinary shares at the time of their valuation. Please also refer to notes 12 and 15 for additional information.
For the three months ended March 31,
2025 (unaudited) 2024 (unaudited)
(in )
Revenues - 36,037
Total - 36,037
For the three months ended March 31, 2025 and 2024, the Company realized revenues from product sales of GOHIBIC (vilobelimab) in the amount of 0 thousand and 36 thousand, respectively.
Revenues reported are sales to end customers (hospitals). Sales to distributors do not constitute revenue for the Company under IFRS 15. All revenues are attributed to sales made in the United States.
For the three months ended March 31,
2025 (unaudited) 2024 (unaudited)
(in )
Cost of sales 9,291 220,521
Total 9,291 220,521
For the three months ended March 31, 2025 and 2024, the Company's cost of sales amounted to 9 thousand and 221 thousand, respectively. Cost of sales mainly consist of write-downs of inventories
that will expire prior to their expected sales.
During the three months ended March 31, 2025, the Group incurred 1.5 million (2024: 1.5 million) of sales and marketing expenses in the United States. These expenses are mainly composed of 0.6
million (2024: 0.3 million) in personnel costs and 0.2 million (2024: 0.7 million) in external services for distribution and 0.2 million (2024: 0.7 million) in marketing expenses of GOHIBIC (vilobelimab).
During the three months ended March 31, 2025, the Group incurred 7.0 million (2024: 7.3 million) of research and development expenses. These expenses are mainly composed of 2.7 million (2024:
2.4 million) in personnel costs and 4.0 million (2024: 4.1 million) in external services for the Group's research and development projects.
During the three months ended March 31, 2025, the Group incurred 5.1 million (2024: 3.6 million) of general and administration expenses. These expenses are mainly composed of 2.6 million (2024:
2.0 million) in personnel costs, 1.0 million (2024: 0.6 million) in legal, consulting and audit fees, 1.5 million (2024: 1.0 million) in other general and administrative expenses.
Other income for the three months ended March 31, 2025 amounted to 541.1 thousand (2024: 36.3 thousand), related to eligible expenses incurred from research allowances during the period. During
the first three months ended March 31, 2024, the Group has not recorded other income from research allowances.
For the three months ended March 31,
2025 (unaudited) 2024 (unaudited)
(in )
Interest income 493,764 908,426
Interest expenses (443 ) (439 )
Interest on lease liabilities (3,643 ) (4,193 )
Financial result 489,678 903,794
Foreign exchange income 1,229,009 2,049,582
Foreign exchange expense (3,137,838 ) (225,207 )
Foreign exchange result (1,908,829 ) 1,824,375
Result of expected credit loss adjustment on marketable securities - 103,285
Result from the revaluation of pre-funded warrants at fair value 6,110,264 -
Other financial result 6,110,264 103,285
Net financial result 4,691,112 2,831,454
Net financial result increased by 1.9 million to a gain of 4.7 million for the three months ended March 31, 2025 from a gain of 2.8 million for the three months ended March 31, 2024. This
increase is mainly attributable to the fair value revaluation of pre-funded warrants issued in February 2025 in the amount of 6.1 million, and is partly offset by a decrease of the foreign exchange result by 3.7 million due to the weakening of
the U.S. dollar and by a decrease of the financial result by 0.4 million due to lower interest income on marketable securities, in each case, compared to the three months ended March 31, 2024.
As of March 31, 2025 (unaudited) As of December 31, 2024
(in )
Raw material and supplies 82,087 82,087
Unfinished goods 6,758,952 6,758,952
Finished goods 54,332 56,627
Total 6,895,371 6,897,666
As of March 31, 2025, inventory is nearly unchanged compared to December 31, 2024
As of March 31, 2025 (unaudited) As of December 31, 2024
(in )
Non-current other assets
Prepaid expenses 190,974 204,233
Total 190,974 204,233
Current other assets
Prepayments on research & development projects 4,290,839 4,628,878
Prepaid expenses 1,162,012 354,948
Others 95,181 119,576
Total 5,548,032 5,103,402
Total other assets 5,739,006 5,307,635
Other assets from research allowances
Current other assets from research allowances 5,614,632 5,081,772
Other assets from research allowances 5,614,632 5,081,772
As of March 31, 2025, prepayments on research and development projects amounted to 4.3 million compared to 4.6 million as of December 31, 2024, and consist of prepayments on CRO and CDMO
Prepaid expenses consist mainly of prepaid D&O insurance expense for the year 2025, which will be recognized into general and administrative expenses pro rata over the year.
As of March 31, 2025, other assets from research allowances were 5.6 million compared to 5.1 million as of December 31, 2024, which represent reimbursements the Company qualifies for under the
German Research Allowance Act. The increase is due to additional receivables recognized for eligible expenses incurred in the three months ended March 31, 2025.
As of March 31, 2025, tax receivables amounted to 1.7 million compared to 1.7 million as of December 31, 2024.
Set out below is an overview of financial assets and liabilities, other than cash and cash equivalents, held by the Group as of March 31, 2025 and December 31, 2024:
As of March 31, 2025 (unaudited) As of December 31, 2024
(in )
Financial assets at amortized cost
Non-current financial assets 237,711 3,092,290
Thereof marketable securities - 2,854,405
Current financial assets 18,573,783 34,462,352
Thereof marketable securities 18,390,455 33,969,390
Financial liabilities at amortized cost
Trade and other payables 8,538,238 11,549,150
Financial liabilities at fair value
Liabilities to warrant holders 6,366,158 -
In February 2025, the Company issued 6,750,000 pre-funded warrants to certain investors in the context of a public offering of securities. As of March 31, 2025, the fair value of the warrants
amounted to 6.4 million.
As of March 31, 2025, the fair value of current and non-current financial assets (primarily quoted debt securities) amounted to 18.8 million (as of December 31, 2024 37.6 million) (Level 1). The
Group's debt instruments at amortized cost consist solely of quoted securities that are graded highly by credit rating agencies such as S&P Global and, therefore, are considered low credit risk investments.
As of March 31, 2025, current and non-current financial assets decreased by 18.7 million to 18.8 million compared to 37.6 million of December 31, 2024. The decrease is mainly due to the maturity
of financial assets, and their subsequent reinvestment into interest bearing bank deposits, which are accounted for as part of cash and cash equivalents.
As of March 31, 2025, trade and other payables decreased by 3.0 million to 8.5 million compared to 11.5 million as of December 31, 2024. As of December 31, 2024 the Company temporarily had
higher trade payables from CDMO's, that arose in connection with the manufacturing of commercial products.
As of March 31, 2025 (unaudited) As of December 31, 2024
(in )
Accrued liabilities from R&D projects 5,486,874 6,609,925
Accrued liabilities from commercial activities 132,600 69,250
Accounts payable 1,414,098 3,413,064
Other accrued liabilities and payables 1,680,671 1,603,538
Total 8,714,243 11,695,777
Accrued liabilities from R&D projects include third party services from the Company's ongoing R&D projects that have not yet been invoiced to the Company as of the reporting date.
As of March 31, 2025 (unaudited) As of December 31, 2024
(in )
Short-term deposits
Deposits held in U.S. dollars 39,480,125 13,408,478
Deposits held in euros 800,000 700,000
Total 40,280,125 14,108,478
Cash at banks
Cash held in U.S. dollars 6,406,362 2,805,655
Cash held in euros 600,144 1,461,847
Total 7,006,506 4,267,501
Total cash and cash equivalents 47,286,630 18,375,979
As of March 31, 2025, cash and cash equivalents increased by 28.9 million to 47.3 million compared to 18.4 million as of December 31, 2024. The increase is mainly due to a public offering in
February 2025 with net proceeds in the amount of 26.8 million ($28.0 million). Certain financial assets having reached their maturity, and the subsequent reinvestment into interest bearing bank deposits, which are classified as cash and cash
On June 30, 2023, the Company filed a Form F-3, or the 2023-Registration Statement, with the Securities Exchange Commission, or the SEC, with respect to the offer and sale of securities of the
Company, which became effective on July 11, 2023. The aggregate initial offering price of the securities that the Company may offer and sell under this prospectus will not exceed $250.0 million. In June 2024, the Company subsequently filed a
prospectus supplement with the SEC relating to an at-the-market program providing for the sale of up to $75.0 million of our ordinary shares over time pursuant a sales agreement with Leerink Partners LLC, or the Sales Agreement.
In the three months ended March 31, 2025, we issued 145,420 ordinary shares under our ATM program, resulting in $353 thousand in net proceeds. Following this issuance under the ATM program, the
remaining value authorized for sale under the ATM program is $73.6 million.
In February 2025, the Company completed an underwritten public offering of 8,250,000 ordinary shares at a public offering price of $2.00 per ordinary share and, in lieu of ordinary shares to
certain investors, pre-funded warrants to purchase 6,750,000 ordinary shares. The public offering price for each pre-funded warrant was equal to the price per share at which the ordinary shares were sold to the public, minus $0.001, which is the
exercise price of each pre-funded warrant. The warrants are only exercisable by cashless exercise; the amount of ordinary shares to be received upon cashless exercise of such warrants is dependent on the Company's market share price at the time of
exercise. The net proceeds from the offering were 26.8 million ($28.0 million). The warrants have an indefinite expiration and are fully or partly exercisable at any time.

Frequently Asked Questions

What is the financial reporting period for InflaRx N.V.?

The financial reporting period for InflaRx N.V. is the three months ended March 31, 2025.

What were InflaRx's total assets as of March 31, 2025?

InflaRx's total assets were €87,000,103 as of March 31, 2025.

How much was the loss for the period ended March 31, 2025?

The loss for the period ended March 31, 2025, was €8,314,027.

What was InflaRx's equity as of March 31, 2025?

InflaRx's total equity stood at €70,465,707 as of March 31, 2025.

How much cash and cash equivalents did InflaRx hold?

InflaRx had cash and cash equivalents totaling €47,286,630 as of March 31, 2025.

Last updated: May 7, 2025