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true --12-31 Q2 2021 2021-06-30 6-K/A 0001611842 001-38428 PolyPid Ltd. 0001611842 2021-01-01 2021-06-30 0001611842 2021-06-30 0001611842 2020-12-31 0001611842 2020-01-01 2020-06-30 0001611842 2021-04-01 2021-06-30 00016

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

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POLYPID LTD. AND ITS SUBSIDIARY
INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
U.S. DOLLARS IN THOUSANDS
Page
Condensed Consolidated Balance Sheets 2 - 3
Condensed Consolidated Statements of Operations 4
Condensed Consolidated Statements of Changes in Shareholders' Equity 5 - 6
Condensed Consolidated Statements of Cash Flows 7
Notes to Condensed Consolidated Financial Statements 8 - 18
- - - - - - - - - - -
POLYPID LTD. AND ITS SUBSIDIARY
CONDENSED CONSOLIDATED BALANCE SHEETS
U.S. dollars in thousands
June 30, December 31,
2021 2020
Unaudited
ASSETS
CURRENT ASSETS:
Cash and cash equivalents $ 7,448 $ 4,319
Restricted cash 388 390
Short-term deposits 40,399 40,157
Prepaid expenses and other current assets 937 2,334
Total current assets 49,172 47,200
LONG-TERM ASSETS:
Property and equipment, net 5,734 5,890
Long-term deposits 5,059 22,120
Other long-term assets 1,431 637
Total long-term assets 12,224 28,647
Total assets $ 61,396 $ 75,847
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
CONDENSED CONSOLIDATED BALANCE SHEETS
U.S. dollars in thousands (except share and per share data)
June 30, December 31,
2021 2020
Unaudited
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES:
Trade payables $ 1,756 $ 974
Other payables and accrued expenses 2,565 1,903
Total current liabilities 4,321 2,877
LONG-TERM LIABILITIES:
Other long-term liabilities 190 193
Total long-term liabilities 190 193
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS' EQUITY:
Share capital -
Ordinary Shares with no par value - Authorized: 47,800,000 shares at June 30, 2021 (unaudited) and December 31, 2020; Issued and outstanding: 18,756,570 and 18,494,739 shares at June 30, 2021 (unaudited) and December 31, 2020, respectively - -
Additional paid-in capital 208,335 205,063
Accumulated deficit ( 151,450 ) ( 132,286 )
Total shareholders' equity 56,885 72,777
Total liabilities and shareholders' equity 61,396 $ 75,847
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
U.S. dollars in thousands (except share and
Six months ended June 30, Three months ended June 30,
2021 2020 2021 2020
Unaudited
Operating expenses:
Research and development, net $ 13,460 $ 7,772 $ 7,442 $ 4,339
Marketing and business development expenses 1,391 581 739 305
General and administrative 4,576 3,355 2,449 2,628
Operating loss 19,427 11,708 10,630 7,272
Financial (income) expense, net ( 263 ) 11,154 ( 153 ) 9,721
Net loss 19,164 22,862 10,477 16,993
Deemed dividend - 2,114 - 2,114
Net loss attributable to Ordinary Shares $ 19,164 $ 24,976 $ 10,477 $ 19,107
Basic and diluted net loss per Ordinary Share $ 1.03 $ 37.87 $ 0.56 $ 25.30
Weighted average number of Ordinary Shares used in computing basic and diluted net loss per share 18,685,906 659,551 18,747,967 755,289
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES
IN CONVERTIBLE PREFERRED SHARES AND SHAREHOLDERS' EQUITY
U.S. dollars in thousands (except share data)
Convertible Preferred shares Shareholders' equity
Number of Preferred shares Amount Total Number of Ordinary Shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of January 1, 2021 - $ - $ - 18,494,739 $ 205,063 $ ( 132,286 ) $ 72,777
Share-based compensation - - - - 2,238 - 2,238
Exercise of Warrants - - - 184,473 632 - 632
Exercise of options - - - 77,358 402 - 402
Net loss - - - - - ( 19,164 ) ( 19,164 )
Balances as of June 30, 2021 (unaudited) - $ - $ - 18,756,570 $ 208,335 $ ( 151,450 ) $ 56,885
Convertible Preferred shares Shareholders' equity
Number of Preferred shares Amount Total Number of Ordinary Shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of January 1, 2020 (audited) 12,520,977 $ 106,313 $ 106,313 562,748 $ 5,671 $ ( 93,303 ) $ ( 87,632 )
Share-based compensation - - - - 2,257 - 2,257
Deemed dividend related to Series E-1 Preferred shares - - - 158,967 2,114 ( 2,114 ) -
Issuance of Ordinary Shares in connection with IPO, net of issuance costs of $ 6,224 (see note 1e) - - - 4,312,500 62,776 - 62,776
Conversion of Convertible Preferred shares to Ordinary Shares ( 12,520,977 ) ( 106,313 ) ( 106,313 ) 12,520,977 106,313 - 106,313
Exercise of Warrants - - - 528,824 13 - 13
Reclassification of Warrants into equity - - - - 23,614 - 23,614
Net loss - - - - - ( 22,862 ) ( 22,862 )
Balances as of June 30, 2020 (unaudited) - $ - $ - 18,084,016 $ 202,758 $ ( 118,279 ) $ 84,479
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES
IN CONVERTIBLE PREFERRED SHARES AND SHAREHOLDERS' EQUITY
U.S. dollars in thousands (except share data)
Convertible Preferred shares Shareholders' equity
Number of Preferred shares Amount Total Number of Ordinary Shares Additional paid-in capital Accumulated deficit Total shareholders' equity
Balances as of January 1, 2020 (audited) 12,520,977 $ 106,313 $ 106,313 562,748 $ 5,671 $ ( 93,303 ) $ ( 87,632 )
Share-based compensation - - - - 4,577 - 4,577
Issuance of Ordinary Shares in connection with IPO, net of issuance costs of $ 6,243 (see Note 1e) - - - 4,312,500 62,757 - 62,757
Conversion of Convertible Preferred shares to Ordinary Shares ( 12,520,977 ) ( 106,313 ) ( 106,313 ) 12,520,977 106,313 - 106,313
Deemed dividend related to Series E-1 Preferred shares - - - 158,967 2,114 ( 2,114 ) -
Reclassification of Warrants into equity - - - - 23,614 - 23,614
Exercise of Warrants - - - 939,152 13 - 13
Issuance of Warrants - - - - 1 - 1
Exercise of options - - - 395 3 - 3
Net loss - - - - - ( 36,869 ) ( 36,869 )
Balances as of December 31, 2020 (audited) - $ - $ - 18,494,739 $ 205,063 $ ( 132,286 ) $ 72,777
The accompanying notes are an integral part of
the interim condensed consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
U.S. dollars in thousands
Six months ended June 30,
2021 2020
Unaudited
Cash flows from operating activities:
Net loss $ ( 19,164 ) $ ( 22,862 )
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation 547 498
Remeasurement of warrants - 11,373
Share-based compensation 2,238 2,257
Changes in assets and liabilities:
Decrease (increase) in receivables and prepaid expenses 1,397 ( 13 )
Decrease (increase) in other long-term assets ( 10 ) 3
Increase (decrease) in trade payables 782 ( 951 )
Increase in other payables and accrued expenses and other liabilities 659 2,242
Net cash used in operating activities ( 13,551 ) ( 7,453 )
Cash flows from investing activities:
Purchase of property and equipment ( 391 ) ( 608 )
Short-term deposits, net ( 242 ) 10,631
Long-term deposits, net 17,061 -
Pre-payment for equipment ( 787 ) -
Net cash provided by investing activities 15,641 10,023
Cash flows from financing activities:
Proceeds from exercise of Warrants 632 13
Proceeds from exercise of options 402 -
Proceeds from issuance of Ordinary Shares in connection with IPO, net - 62,776
Net cash provided by financing activities 1,034 62,789
Increase in cash, cash equivalents and restricted cash 3,124 65,359
Cash, cash equivalents and restricted cash at the beginning of the period 4,908 4,498
Cash, cash equivalents and restricted cash at the end of the period $ 8,032 $ 69,857
Reconciliation of cash, cash equivalents and restricted cash as shown in the condensed consolidated statements of cash flow:
Cash and cash equivalents 7,448 69,282
Restricted cash and restricted cash included in long-term assets 584 575
Total cash, cash equivalents and restricted cash $ 8,032 $ 69,857
The accompanying notes are an integral part of
the interim consolidated financial statements.
POLYPID LTD. AND ITS SUBSIDIARY
NOTES TO CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
U.S. dollars in thousands (except share and
The Company wholly-owns subsidiaries in the Unites States of
America and Romania.
Through June 30, 2021, the Company has been primarily engaged
in research and development.
The Company expects 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 III 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 over 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, 2021, the Company's
had cash, cash equivalents, short-term deposits and long-term deposits of $52,906. During the six months ended June 30, 2021, the
Company incurred a net loss of $19,164 and had negative cash flows from operating activities of $13,551. In addition, the Company had
an accumulated deficit of $151,450 as of June 30, 2021. Management plans to seek additional equity financing through private and
public offerings or strategic partnerships and, in the longer term, by generating revenues from product sales.
POLYPID LTD. AND ITS SUBSIDIARY
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
U.S. dollars in thousands (except share and per share data)
The Company's future operations
are highly dependent on a combination of factors, including (i) the timely and successful completion of additional financing discussed
above; (ii) completion of all required clinical studies; (iii) the success of its research and development; activities; (iv) the manufacture
of all required clinical and commercial production batches; (v) marketing approval by the relevant regulatory authorities; and (vi) market
acceptance of the Company's product candidates.
There can be no assurance that the Company
will be successful in obtaining additional financing on favorable terms, or at all or will succeed in achieving the clinical, scientific
and commercial milestones as detailed above.
POLYPID LTD. AND ITS SUBSIDIARY
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
U.S. dollars in thousands (except share and per share data)
NOTE 2:- SIGNIFICANT
The unaudited interim consolidated financial
statements should be read in conjunction with the audited consolidated financial statements and notes for the year ended December 31,
These unaudited interim consolidated financial
statements of the Company as of June 30, 2021 and for the six months then ended, have been prepared in accordance with accounting
principles generally accepted in the United States of America ("US GAAP").
The unaudited interim consolidated financial
statements have been prepared in accordance with generally accepted accounting principles for interim financial information. Accordingly,
they do not include all the information and footnotes required by generally
accepted accounting principles for annual
consolidated financial statements. In the opinion of our management, all material adjustments considered necessary for a fair presentation
of the financial information as of and for the periods presented have been included.
The significant accounting policies followed
in the preparation of these unaudited interim consolidated financial statements are consistent to those applied in the preparation of
the latest annual consolidated financial statements.
The preparation of financial statements
in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts
reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
As an "emerging growth company",
the Jumpstart Our Business Startups Act ("JOBS Act") allows the Company to delay adoption of new or revised accounting pronouncements
applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected to use this
extended transition period under the JOBS Act. The adoption dates discussed below reflect this election.
In February 2016, the Financial Accounting
Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, "Leases," which would
require lessees to recognize assets and liabilities on the balance sheet for most leases, whether operating or financing, while continuing
to recognize the expenses on their income statements in a manner similar to current practice. Under the guidance, the Company would also
Last updated: Aug 30, 2021