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POLYPID LTD. AND ITS SUBSIDIARIES INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2023 U.S. DOLLARS IN THOUSANDS UNAUDITED INDEX Page Interim Condensed Consolidated Balance Sheets 2 - 3 Interim Condens

Key Takeaway: AND ITS SUBSIDIARIES INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS U.S. DOLLARS IN THOUSANDS Page Interim Condensed Consolidated Balance Sheets 2 - 3 Interim Condensed Consolidated Statements of Operations 4 Interim Condensed Consolidated Statements of Shareholders' Eq

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AND ITS SUBSIDIARIES
INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
U.S. DOLLARS IN THOUSANDS
Page
Interim Condensed Consolidated Balance Sheets 2 - 3
Interim Condensed Consolidated Statements of Operations 4
Interim Condensed Consolidated Statements of Shareholders' Equity 5 - 6
Interim Condensed Consolidated Statements of Cash Flows 7 - 8
Notes to Interim Condensed Consolidated Financial Statements 9 - 17
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POLYPID LTD. AND ITS SUBSIDIARY
INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS
U.S. dollars in thousands
June 30, December 31,
2023 2022
Unaudited Audited
ASSETS
CURRENT ASSETS:
Cash and cash equivalents $ 3,396 $ 8,552
Short-term deposits 11,710 4,042
Restricted deposits 503 511
Prepaid expenses and other current assets 144 1,089
Total current assets 15,753 14,194
LONG-TERM ASSETS:
Property and equipment, net 8,529 9,247
Operating lease right-of-use assets 1,892 2,431
Other long-term assets 89 99
Total long-term assets 10,510 11,777
Total assets $ 26,263 $ 25,971
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS
U.S. dollars in thousands (except share and
June 30, December 31,
2023 2022
Unaudited Audited
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES:
Current maturities of long-term debt $ 2,068 $ 4,024
Accrued expenses and other current liabilities 1,842 2,429
Trade payables 903 1,141
Current maturities of operating lease liabilities 638 959
Total current liabilities 5,451 8,553
LONG-TERM LIABILITIES:
Long-term debt 8,538 7,574
Deferred revenues 2,548 2,548
Long-term operating lease liabilities 933 1,173
Other liabilities 446 294
Total long-term liabilities 12,465 11,589
COMMITMENTS AND CONTINGENT LIABILITIES
SHAREHOLDERS' EQUITY:
Ordinary shares with no par value - Authorized: 107,800,000 and 47,800,000 shares at June 30, 2023 (unaudited) and December 31, 2022, respectively; Issued and outstanding: 49,048,703 and 19,851,833 shares at June 30, 2023 (unaudited) and December 31, 2022, respectively - -
Additional paid-in capital 234,696 220,273
Accumulated deficit ( 226,349 ) ( 214,444 )
Total shareholders' equity 8,347 5,829
Total liabilities and shareholders' equity $ 26,263 $ 25,971
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF OPERATIONS
U.S. dollars in thousands (except share and
Six Months Ended Three Months Ended
June 30, June 30,
2023 2022 2023 2022
Operating expenses:
Research and development, net $ 7,754 $ 17,095 $ 3,960 $ 8,398
Marketing and business development 742 1,698 357 923
General and administrative 3,112 4,723 1,503 2,243
Operating loss 11,608 23,516 5,820 11,564
Financial expense, net 262 203 7 281
Loss before income tax 11,870 23,719 5,827 11,845
Income tax expenses 35 - 10 -
Net loss $ 11,905 $ 23,719 $ 5,837 $ 11,845
Basic and diluted loss per ordinary share $ 0.36 $ 1.23 $ 0.13 $ 0.61
Weighted average number of ordinary shares used in computing basic and diluted loss per share 32,910,446 19,222,423 44,383,474 19,505,246
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF SHAREHOLDERS' EQUITY
U.S. dollars in thousands (except share and
Three Months Ended June 30, 2023 Number of ordinary shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of March 31, 2023 38,694,171 $ 231,919 $ ( 220,512 ) $ 11,407
Share-based compensation - 841 - 841
Modification of warrants - 31 - 31
Reclassification of pre-funded warrants to Equity - 1,905 - 1,905
Cashless exercise of pre-funded warrants 10,354,532 - - -
Net loss - - ( 5,837 ) ( 5,837 )
Balances as of June 30, 2023 (unaudited) 49,048,703 $ 234,696 $ ( 226,349 ) $ 8,347
Three Months Ended June 30, 2022 Number of ordinary shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of March 31, 2022 19,470,757 $ 215,606 $ ( 186,761 ) $ 28,845
Share-based compensation - 1,266 - 1,266
Issuance of ordinary shares, net (1) 57,722 285 - 285
Issuance of warrants - 468 - 468
Exercise of options 22,694 91 - 91
Loss - - ( 11,845 ) ( 11,845 )
Balances as of June 30, 2022 (unaudited) 19,551,173 $ 217,716 $ ( 198,606 ) $ 19,110
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF SHAREHOLDERS' EQUITY
U.S. dollars in thousands (except share and
Six Months Ended June 30, 2023 Number of ordinary shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of January 1, 2023 19,851,833 $ 220,273 $ ( 214,444 ) $ 5,829
Share-based compensation - 1,970 - 1,970
Issuance of Ordinary shares, net (1) 18,808,029 8,627 - 8,627
Issuance of pre-funded warrants, net (2) - 3,987 - 3,987
Modification of warrants - 31 - 31
Reclassification of pre-funded warrants to Liabilities - ( 2,106 ) - ( 2,106 )
Reclassification of pre-funded warrants to Equity - 1,905 - 1,905
Cashless exercise of pre-funded warrants 10,354,532 - - -
Exercise of options 34,309 9 - 9
Net loss - - ( 11,905 ) ( 11,905 )
Balances as of June 30, 2023 (unaudited) 49,048,703 $ 234,696 $ ( 226,349 ) $ 8,347
Six Months Ended June 30, 2022 Number of Ordinary shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of January 1, 2022 18,756,570 $ 210,847 $ ( 174,887 ) $ 35,960
Share-based compensation - 2,539 - 2,539
Issuance of shares, net (1) 768,622 3,754 - 3,754
Issuance of warrants - 468 - 468
Exercise of options 25,981 108 - 108
Loss - - ( 23,719 ) ( 23,719 )
Balances as of June 30, 2022 (unaudited) 19,551,173 $ 217,716 $ ( 198,606 ) $ 19,110
Year Ended December 31, 2022 Number of ordinary shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of January 1, 2022 18,756,570 $ 210,847 $ ( 174,887 ) $ 35,960
Share-based compensation - 4,307 - 4,307
Issuance of ordinary shares, net (1) 1,065,057 4,423 - 4,423
Issuance of warrants - 588 - 588
Exercise of options 30,206 108 - 108
Net loss - - ( 39,557 ) ( 39,557 )
Balances as of December 31, 2022 (audited) 19,851,833 $ 220,273 $ ( 214,444 ) $ 5,829
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF CASH FLOWS
U.S. dollars in thousands
Six Months Ended June 30,
2023 2022
Unaudited
Cash flows from operating activities:
Net loss $ ( 11,905 ) $ ( 23,719 )
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of property and equipment 913 805
Non-cash financial expenses, net 813 146
Remeasurement of warrants classified as a liability ( 201 ) -
Share-based compensation expenses 1,970 2,539
Changes in assets and liabilities:
Prepaid expenses and other assets 950 1,584
Operating lease liabilities and right-of-use-assets, net ( 22 ) -
Trade payables ( 238 ) ( 1,748 )
Accrued expenses and other liabilities ( 561 ) 51
Net cash used in operating activities ( 8,281 ) ( 20,342 )
Cash flows from investing activities:
Short-term and long-term deposits, net ( 7,668 ) 10,245
Purchase of property and equipment ( 195 ) ( 1,185 )
Net cash provided (used) by investing activities ( 7,863 ) 9,060
Cash flows from financing activities:
Proceeds from issuance of ordinary shares, net 8,627 3,754
Proceeds from long-term debt, net - 9,331
Payments due to long-term debt ( 1,522 ) ( 406 )
Payment of fees due to modification of debt ( 125 ) -
Proceeds from issuance of pre-funded warrants 3,987 468
Proceeds from exercise of options 9 108
Net cash provided by financing activities 10,976 13,255
Increase (decrease) in cash, cash equivalents and restricted cash ( 5,168 ) 1,973
Cash, cash equivalents and restricted cash at the beginning of the period 9,142 10,456
Cash, cash equivalents and restricted cash at the end of the period $ 3,974 $ 12,429
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF CASH FLOWS
U.S. dollars in thousands
Six Months Ended June 30,
2023 2022
Unaudited
Non-cash activities:
Modification of warrants $ 31 $ -
Credit line derivative $ 127 $ -
Property and equipment acquired by credit $ - $ 42
Supplemental disclosures of cash flows:
Interest paid $ 492 $ 77
Supplemental disclosures of cash flow information:
Cash and cash equivalents $ 3,396 $ 11,640
Restricted cash 503 576
Restricted cash included in other long-term assets 75 213
Cash, cash equivalents and restricted cash at the end of the period $ 3,974 $ 12,429
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
U.S. dollars in thousands (except share and
wholly owned subsidiaries include a subsidiary in the United States (the "US Subsidiary") and a subsidiary in Romania. The US
Subsidiary's operation focuses on marketing and business development of the Company's operation in the United States.
the Company announced top-line results from the Surgical site Hospital acquired Infection prEvention with Local D-PLEX100 ("SHIELD")
I Phase 3 trial. SHIELD I did not achieve its primary endpoint of reduction in SSIs, re-interventions due to SSIs and mortality:
in the Intent to Treat population, the local administration of D-PLEX100 and standard of care ("SoC"), (n=485)
resulted in a decrease in the primary endpoint of 23 percent compared to SoC alone (n=489) (p=0.1520).
to continue to incur substantial losses over the next several years during its clinical development phase. To fully execute its business
plan, the Company will need to complete Phase 3 clinical studies and certain development activities as well as manufacture the required
clinical and commercial production batches in the pilot manufacturing plant. Further, the Company's product candidates will require
regulatory approval prior to commercialization, and the Company will need to establish sales, marketing and logistic infrastructures.
These activities may span many years and require substantial expenditures to complete and may ultimately be unsuccessful. Any delays in
completing these activities could adversely impact the Company.
As of June 30, 2023,
the Company's cash, cash equivalents and short-term deposits amounted to a total of $15,106. During the six-month period ended June 30,
2023, the Company incurred a loss of $11,905 and had negative cash flows from operating activities of $8,281. In addition, the Company
had an accumulated deficit of $226,349 as of June 30, 2023.
POLYPID LTD. AND ITS SUBSIDIARY
NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
U.S. dollars in thousands (except share and
to seek additional equity financing through private and public offerings or strategic partnerships and, in the longer term, by generating
revenues from product sales.
future operations are highly dependent on a combination of factors, including (i) completion of all required clinical studies; (ii) the
success of its research and development activities; (iii) manufacture of all required clinical and commercial production batches; (iv)
marketing approval by the relevant regulatory authorities; and (v) market acceptance of the Company's product candidates.
assurance that the Company will succeed in achieving the clinical, scientific and commercial milestones as detailed above.
Based on the abovementioned,
as of the approval date of these interim consolidated financial statements, the Company has not raised the necessary funding in order
to continue its activity for a period of at least one year. Therefore, these factors raise a substantial doubt about the Company's
ability to continue as a going concern. The interim condensed consolidated financial statements do not include any adjustments to the
carrying amounts and classifications of assets and liabilities that might result should the Company be unable to continue as a going concern.
2:- SIGNIFICANT ACCOUNTING POLICIES
interim condensed consolidated financial statements of the Company have been prepared in conformity with accounting principles generally
accepted in the United States and are consistent in all material respects with those applied in the Company's Annual Report on Form
20-F for the year ended December 31, 2022, filed with the Securities and Exchange Commission on March 31, 2023.
of interim condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles ("U.S. GAAP")
requires management to make estimates and judgments that affect the amounts reported in the interim condensed consolidated financial statements
and accompanying notes. Significant items subject to such estimates and assumptions, but are not limited to, the fair value of financial
assets and liabilities, the useful lives of property and equipment and the determination of the fair value of the Company's share-based
compensation. The Company bases these estimates on historical and anticipated results, trends and various other assumptions that it believes
are reasonable under the circumstances, including assumptions as to future events. Actual results could differ from those estimates.
The interim financial
Last updated: Aug 9, 2023