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POLYPID LTD. AND ITS SUBSIDIARIES INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2025 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'

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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 - 7
Interim Condensed Consolidated Statements of Cash Flows 8 - 9
Notes to Interim Condensed Consolidated Financial Statements 10 - 18
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POLYPID LTD. AND ITS SUBSIDIARIES
INTERIM CONDENSED CONSOLIDATED
BALANCE SHEETS (UNAUDITED)
U.S. dollars in thousands
June 30, December 31,
2025 2024
ASSETS
CURRENT ASSETS:
Cash and cash equivalents $ 17,448 $ 15,641
Restricted deposits 182 168
Short-term deposits 12,007 -
Prepaid expenses and other current assets 351 764
Total current assets 29,988 16,573
LONG-TERM ASSETS:
Property and equipment, net 5,339 6,075
Operating lease right-of-use assets 2,062 2,295
Other long-term assets 298 277
Total long-term assets 7,699 8,647
Total assets $ 37,687 $ 25,220
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARIES
INTERIM CONDENSED CONSOLIDATED
BALANCE SHEETS (UNAUDITED)
U.S. dollars in thousands (except share and
June 30, December 31,
2025 2024
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES:
Trade payables $ 2,572 $ 2,409
Accrued expenses and other current liabilities 2,967 2,566
Current maturities of long-term debt 6,548 6,787
Current maturities of operating lease liabilities 1,068 919
Total current liabilities 13,155 12,681
LONG-TERM LIABILITIES:
Long-term debt - 634
Deferred revenues 2,548 2,548
Long-term operating lease liabilities 1,054 1,277
Other liabilities 454 396
Total long-term liabilities 4,056 4,855
COMMITMENTS AND CONTINGENT LIABILITIES
SHAREHOLDERS' EQUITY:
Ordinary shares with no par value -
Authorized: 107,800,000 shares at June 30, 2025 and December 31, 2024; Issued and outstanding: 15,654,129 and 10,190,904 shares at June 30, 2025 and December 31, 2024, respectively
Additional paid-in capital 306,052 275,015
Accumulated deficit ( 285,576 ) ( 267,331 )
Total shareholders' equity 20,476 7,684
Total liabilities and shareholders' equity $ 37,687 $ 25,220
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARIES
INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF OPERATIONS (UNAUDITED)
U.S. dollars in thousands (except share and
Six Months Ended Three Months Ended
June 30, June 30,
2025 2024 2025 2024
Operating expenses:
Research and development $ 12,332 $ 9,810 $ 6,215 $ 4,760
Marketing and business development 989 501 700 265
General and administrative 3,661 2,111 2,488 1,096
Operating loss 16,982 12,422 9,403 6,121
Loss on extinguishment of debt 512 - - -
Financial expenses, net 687 311 521 171
Loss before income tax 18,181 12,733 9,924 6,292
Income tax expenses 64 9 53 2
Net loss $ 18,245 $ 12,742 $ 9,977 $ 6,294
Loss per share:
Basic and diluted $ 1.48 $ 2.62 $ 0.78 $ 1.25
Weighted-average Ordinary shares outstanding:
Basic and diluted 12,298,113 4,858,158 12,841,621 5,024,871
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARIES
INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED)
U.S. dollars in thousands (except share and
Three Months Ended June 30, 2025 Number of ordinary shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of March 31, 2025 10,190,904 $ 275,685 $ ( 275,599 ) $ 86
Share-based compensation - 2,205 - 2,205
Issuance of Ordinary shares, abeyance shares and warrants, net (1) 4,492,875 28,162 - 28,162
Exercise of pre-funded warrants 970,350 - *) - - *)
Net loss - - ( 9,977 ) ( 9,977 )
Balances as of June 30, 2025 15,654,129 $ 306,052 $ ( 285,576 ) $ 20,476
Three Months Ended June 30, 2024 Number of ordinary shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of March 31, 2024 4,797,252 $ 251,902 $ ( 244,757 ) $ 7,145
Share-based compensation - 750 - 750
Net loss - - ( 6,294 ) ( 6,294 )
Balances as of June 30, 2024 4,797,252 $ 252,652 $ ( 251,051 ) $ 1,601
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARIES
INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF SHAREHOLDERS' EQUITY (DEFICIT) (UNAUDITED)
U.S. dollars in thousands (except share and
Six Months Ended June 30, 2025 Number of ordinary shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of January 1, 2025 10,190,904 $ 275,015 $ ( 267,331 ) $ 7,684
Share-based compensation - 2,875 - 2,875
Issuance of Ordinary shares, abeyance shares and warrants, net (1) 4,492,875 28,162 - 28,162
Exercise of pre-funded warrants 970,350 - *) - - *)
Net loss - - ( 18,245 ) ( 18,245 )
Balances as of June 30, 2025 15,654,129 $ 306,052 $ ( 285,576 ) $ 20,476
Six Months Ended June 30, 2024 Number of ordinary shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of January 1, 2024 1,653,559 $ 236,213 $ ( 238,309 ) $ ( 2,096 )
Share-based compensation - 1,440 - 1,440
Issuance of Ordinary shares, warrants and pre-funded warrants, net (3) 3,143,693 14,999 - 14,999
Net loss - - ( 12,742 ) ( 12,742 )
Balances as of June 30, 2024 4,797,252 $ 252,652 $ ( 251,051 ) $ 1,601
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARIES
INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF SHAREHOLDERS' EQUITY (DEFICIT)
U.S. dollars in thousands (except share and
Year Ended December 31, 2024 Number of ordinary shares Additional paid-in capital Accumulated deficit Total shareholders' equity (deficit)
Balances as of January 1, 2024 1,653,559 $ 236,213 $ ( 238,309 ) $ ( 2,096 )
Share-based compensation - 2,824 - 2,824
Issuance of Ordinary shares, warrants and pre-funded warrants, net (4) 8,537,345 35,863 - 35,863
Issuance of warrants - 115 - 115
Net loss - - ( 29,022 ) ( 29,022 )
Balances as of December 31, 2024 10,190,904 $ 275,015 $ ( 267,331 ) $ 7,684
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARIES
INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF CASH FLOWS (UNAUDITED)
U.S. dollars in thousands
Six Months Ended June 30,
2025 2024
Cash flows from operating activities:
Net loss $ ( 18,245 ) $ ( 12,742 )
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of property and equipment 752 827
Non-cash financial expenses, net 198 676
Loss on extinguishment of debt 512 -
Share-based compensation expenses 2,875 1,440
Changes in assets and liabilities:
Prepaid expenses and other assets 416 188
Operating lease right-of-use-assets 435 400
Operating lease liabilities ( 276 ) ( 412 )
Trade payables 163 220
Accrued expenses and other liabilities 459 909
Net cash used in operating activities ( 12,711 ) ( 8,494 )
Cash flows from investing activities:
Investment in bank deposits ( 12,000 ) ( 14,691 )
Proceeds from bank deposits - 8,500
Purchase of property and equipment ( 16 ) ( 19 )
Net cash used in investing activities ( 12,016 ) ( 6,210 )
Cash flows from financing activities:
Proceeds from issuance of Ordinary shares, abeyance shares, warrants and pre-funded warrants, net 28,162 15,076
Payments due to long-term debt ( 1,614 ) ( 2,574 )
Net cash provided by financing activities 26,548 12,502
Increase (decrease) in cash, cash equivalents and restricted deposits 1,821 ( 2,202 )
Cash, cash equivalents and restricted deposits at the beginning of the period 15,809 5,686
Cash, cash equivalents and restricted deposits at the end of the period $ 17,630 $ 3,484
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARIES
INTERIM CONDENSED CONSOLIDATED
STATEMENTS OF CASH FLOWS (UNAUDITED)
U.S. dollars in thousands
Six Months Ended June 30,
2025 2024
Non-cash activities:
Issuance costs $ - $ 77
Right-of-use asset recognized with corresponding lease liability $ 202 $ 1,482
Supplemental disclosures of cash flows:
Interest paid $ 397 $ 471
Supplemental disclosures of cash flow information:
Cash and cash equivalents $ 17,448 $ 3,076
Restricted deposits 182 163
Restricted deposits included in other long-term assets - 245
Cash, cash equivalents and restricted deposits at the end of the period $ 17,630 $ 3,484
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARIES
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.
Company announced positive top-line results from the Surgical site Hospital acquired Infection prEvention with Local D-PLEX100
("SHIELD") II Phase 3 trial. D-PLEX100 successfully met the primary efficacy endpoint, with statistically significant
results (p<0.005) in 798 patients with large abdominal surgery incisions. The trial successfully met all key secondary efficacy endpoints,
including a 58% reduction in the rate of surgical site infections in patients treated with D-PLEX100 arm versus standard of
As of June 30, 2025,
the Company's cash, cash equivalents and short-term deposits amounted to a total of $29,455. During the six-month period ended June 30,
2025, the Company incurred a loss of $18,245 and had negative cash flows from operating activities of $12,711. In addition, the Company
had an accumulated deficit of $285,576 as of June 30, 2025.
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.
POLYPID LTD. AND ITS SUBSIDIARIES
NOTES TO INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS (UNAUDITED)
U.S. dollars in thousands (except share and
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,
and such adjustments could be material.
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, 2024, filed with the Securities and Exchange Commission on February 26, 2025.
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
Last updated: Aug 13, 2025