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accompanying notes are an integral part of the interim financial statements.

Key Takeaway: BIONDVAX PHARMACEUTICALS FINANCIAL STATEMENTS Page Condensed Interim Balance Sheets 2 Condensed Interim Statements of Comprehensive Income 3 Condensed Interim Statements of Changes in Shareholders' Equity 4 - 7 Condensed Interim Statements of Cash Flows 8 - 9 Notes to Condense

Full Press Release Details

BIONDVAX PHARMACEUTICALS
FINANCIAL STATEMENTS
Page
Condensed Interim Balance Sheets 2
Condensed Interim Statements of Comprehensive Income 3
Condensed Interim Statements of Changes in Shareholders' Equity 4 - 7
Condensed Interim Statements of Cash Flows 8 - 9
Notes to Condensed Interim Financial Statements 10
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BIONDVAX PHARMACEUTICALS
Convenience translation (Note 2)
December 31, June 30, June 30,
2015 2015 2016 2016
Audited Unaudited Unaudited
N I S U.S. dollars
(In thousands except share and per share data)
CURRENT ASSETS:
Cash and cash equivalents 33,470 37,955 15,084 3,922
Marketable securities 2,016 2,016 2,017 524
Short term deposit - - 11,503 2,991
Other receivables 1,442 763 3,188 829
36,928 40,734 31,792 8,266
LONG-TERM ASSETS:
Marketable securities 2,048 2,047 2,049 533
Property, plant and equipment 2,044 2,355 1,746 454
Other long term assets 287 286 490 127
4,379 4,688 4,285 1,114
41,307 45,422 36,077 9,380
CURRENT LIABILITIES:
Trade payables 931 635 457 119
Other payables 768 828 697 181
1,699 1,463 1,154 300
LONG-TERM LIABILITIES:
Options 5,994 7,958 4,923 1,280
Severance pay liability, net 69 66 72 19
6,063 8,024 4,995 1,299
SHAREHOLDERS' EQUITY (DEFICIT):
Ordinary shares of NIS 0.0000001 par value:
Authorized: 391,000,000 shares as of June 30, 2016, 2015 (unaudited) and December 31, 2015; Issued and Outstanding: 135,097,367, shares as of June 30, 2016, 2015 (unaudited) and December 31, 2015. -* ) -* ) -* ) -* )
Share premium 110,679 109,934 111,458 28,980
Options 2,536 2,536 2,536 659
Other comprehensive income 12 14 7 2
Accumulated deficit (79,682 ) (76,549 ) (84,073 ) (21,860 )
33,545 35,935 29,928 7,782
41,307 45,422 36,077 9,380
accompanying notes are an integral part of the interim financial statements.
BIONDVAX PHARMACEUTICALS
OF COMPREHENSIVE INCOME
Convenience translation (Note 2)
Year ended December 31, Three months ended June 30, Six months ended June 30, Six months ended June 30,
2015 2015 2016 2015 2016 2016
Unaudited Unaudited
N I S U.S. dollars
(In thousands, except per share data)
Operating expenses:
Research and development, net of participations 7,906 2,613 1,479 3,785 3,541 921
Marketing, general and administrative 3,397 600 999 1,250 1,770 460
Total operating expenses 11,303 3,213 2,478 5,035 5,311 1,381
Operating loss 11,303 3,213 2,478 5,035 5,311 1,381
Financial income 1,128 3 252 8 49 13
Financial expense (24 ) (865 ) (6 ) (912 ) (200 ) (52 )
Financial income (expenses) due to issuance of options - (1,127 ) (383 ) (1,127 ) 1,071 278
Total finance (expense) income, net 1,104 (1,989 ) (137 ) (2,031 ) 920 239
Net loss 10,199 5,202 2,615 7,066 4,391 1,142
Other comprehensive income (loss):
Items to be reclassified to profit or loss in subsequent periods:
Gain (loss) from available-for-sale financial assets (5 ) (2 ) (4 ) (3 ) (5 ) 1
Total comprehensive loss (10,204 ) (5,204 ) (2,621 ) (7,069 ) (4,396 ) (1,143 )
Basic and Diluted net loss per share (NIS) (0.10 ) (0.05 ) (0.02 ) (0.09 ) (0.03 ) (0.008 )
Weighted average number of shares outstanding used to compute basic and diluted loss per share 105,522,642 96,284,034 135,097,367 75,290,700 135,097,367 135,097,367
accompanying notes are an integral part of the interim financial statements.
BIONDVAX PHARMACEUTICALS
OF CHANGES IN SHAREHOLDERS' EQUITY
Share capital Share premium Options Unrealized gain on available-for- sale financial assets Accumulated deficit Total equity
Unaudited
NIS in thousands
Balance as of January 1, 2016 -* ) 110,679 2,536 12 (79,682 ) 33,545
Loss - - - - (4,391 ) (4,391 )
Other comprehensive loss - - - (5 ) - (5 )
Total comprehensive loss - - - (5 ) (4,391 ) (4,396 )
Share-based compensation - 779 - - - 779
Balance as of June 30, 2016 (unaudited) -* ) 111,458 2,536 7 (84,073 ) 29,928
Balance as of June 30, 2016 (convenience translation into U.S dollars - see note 2 -* ) 28,980 659 2 (21,860 ) 7,782
Share capital Share premium Options Unrealized gain on available-for- sale financial assets Accumulated deficit Total equity
Unaudited
NIS in thousands
Balance as of January 1, 2015 -* ) 83,517 2,536 17 (69,483 ) 16,587
Loss - - - - (7,066 ) (7,066 )
Other comprehensive loss - - - (3 ) - (3 )
Total comprehensive loss - - - (3 ) (7,066 ) (7,069 )
Issuance of shares, net - 26,417 - - - 26,417
Balance as of June 30, 2015 (unaudited) -* ) 109,934 2,536 14 (76,549 ) 35,935
Balance as of June 30, 2015 (convenience translation into U.S dollars - see note 2 -* ) 29,168 673 4 (20,310 ) 9,535
BIONDVAX PHARMACEUTICALS
CHANGES IN SHAREHOLDERS' EQUITY
Share capital Share premium Options Unrealized gain on available-for- sale financial assets Accumulated deficit Total equity
Unaudited
NIS in thousands
Balance as of April 1, 2016 -* ) 111,083 2,536 14 (81,458 ) 32,175
Loss - - - (2,615 ) (2,615 )
Other comprehensive loss - - (7 ) - (7 )
Total comprehensive loss - - (7 ) (2,615 ) (2,622 )
Share-based compensation - 375 - - - 375
Balance as of June 30, 2016 -* ) 111,458 2,536 7 (84,073 ) 29,928
accompanying notes are an integral part of the interim financial statements.
BIONDVAX PHARMACEUTICALS
OF CHANGES IN SHAREHOLDERS' EQUITY
Share capital Share premium Options Unrealized gain on available-for- sale financial assets Accumulated deficit Total equity
Unaudited
NIS in thousands
Balance as of April 1, 2015 -* ) 83,467 2,536 16 (71,347 ) 14,672
Loss - - - - (5,202 ) (5,202 )
Other comprehensive loss - - - (2 ) - (2 )
Total comprehensive loss - - - (2 ) (5,202 ) (5,204 )
Issuance of shares - 26,417 - - - 26,417
Share-based compensation - 50 - - - 50
Balance as of June 30, 2015 -* ) 109,934 2,536 14 (76,549 ) 35,935
accompanying notes are an integral part of the interim financial statements.
BIONDVAX PHARMACEUTICALS
OF CHANGES IN SHAREHOLDERS' EQUITY
Share capital Share premium Warrants Unrealized gain (loss) on available-for- sale financial assets Accumulated deficit Total Equity
NIS
Balance as of January 1, 2015 - 83,517 2,536 17 (69,483 ) 16,587
Loss - - - - (10,199 ) (10,199 )
Other comprehensive loss - - - (5 ) - (5 )
Total comprehensive loss - - - (5 ) (10,199 ) (10,204 )
Issue of shares, net -* ) 26,417 - - - 26,417
Share-based compensation - 745 - - - 745
Balance as of December 31, 2015 -* ) 110,679 2,536 12 (79,682 ) 33,545
(convenience translation into U.S. dollars (see Note 2c) -* ) 28,365 650 3 (20,421 ) 8,597
accompanying notes are an integral part of the interim financial statements.
BIONDVAX PHARMACEUTICALS
Convenience translation (Note 2)
Year ended December 31, Three months ended June 30, Six months ended June 30, Six months ended June 30,
2015 2015 2016 2015 2016 2016
Unaudited Unaudited
N I S U.S. dollars
(In thousands)
Cash flows from operating activities :
Net loss (10,199 ) (5,202 ) (2,617 ) (7,066 ) (4,391 ) (1,142 )
Adjustments to reconcile net loss to net cash used in operating activities:
Adjustments to profit and loss items:
Depreciation and amortization 628 155 157 313 313 81
Net financing expenses (income) (1,104 ) 1,989 139 2,031 (920 ) (241 )
Share-based compensation 745 50 375 - 779 203
Change in employee benefit liabilities, net 7 2 1 4 3 1
276 2,196 672 2,348 175 44
Changes in asset and liability items:
Decrease (increase) in other receivables (744 ) 426 (1,115 ) 366 (1,749 ) (512 )
Increase (decrease) in trade payables 415 (139 ) (389 ) 111 (471 ) (122 )
Increase (decrease) in other payables 10 (32 ) (38 ) (461 ) (71 ) (18 )
(339 ) 255 (1,542 ) 16 (2,291 ) (652 )
Cash paid and received during the year for:
Interest paid (23 ) (5 ) (6 ) (14 ) (15 ) (4 )
Interest received 18 3 19 8 46 12
(5 ) (2 ) 13 (6 ) 31 8
Net cash flows used in operating activities (10,267 ) (2,753 ) (3,474 ) (4,708 ) (6,476 ) (1,742 )
accompanying notes are an integral part of the interim financial statements.
BIONDVAX PHARMACEUTICALS
Convenience translation (Note 2)
Year ended December 31, Three months ended June 30, Six months ended June 30, Six months ended June 30,
2015 2015 2016 2015 2016 2016
Unaudited Unaudited
N I S U.S. dollars
(In thousands)
Cash Flows from Investing Activities :
Purchase of property and equipment (34 ) (30 ) - (30 ) (15 ) (4 )
Increase in short term deposit - (8 ) (11,503 ) (8 ) (11,503 ) (2,991 )
Increase in other long term assets (9 ) - 20 - (200 ) 4
Net cash provided by (used in) investing activities (43 ) (38 ) (11,485 ) (38 ) (11,718 ) (2,992 )
Cash Flows from Financing Activities:
Proceeds from issuance of shares and options 27,323 27,461 - 27,323 - -
Proceeds from exercise of options - - - - - -
Issuance of options to public 6,430 6,465 - 6,430 - -
Net cash provided by financing activities 33,753 33,926 - 33,753 - -
Exchange differences on balances of cash and cash equivalents 415 (577 ) 236 (664 ) (192 ) (47 )
Increase (decrease) in cash and cash equivalents 23,858 30,558 (14,723 ) 28,343 (18,386 ) (4,781 )
Balance of cash and cash equivalents at the beginning of the period 9,612 7,397 29,817 9,612 33,470 8,703
Balance of cash and cash equivalents at the end of the period 33,470 37,955 15,094 37,955 15,084 3,922
accompanying notes are an integral part of the interim financial statements.
BIONDVAX PHARMACEUTICALS
In thousands (except share and per share data)
financial statements as of June 30, 2016 and for the three months then ended have been translated into dollars using the representative
exchange rate as of that date ($ 1 = NIS 3.846). The translation was made solely for the convenience of the
amounts presented in these financial statements should not be construed to represent amounts receivable or payable in dollars
or convertible into dollars, unless otherwise indicated in these statements.
of preparation of the interim financial statements
interim consolidated financial statements have been prepared in accordance with generally accepted accounting principles for the
preparation of financial statements for interim periods, as prescribed in IAS 34, "Interim Financial Reporting".
significant accounting policies and methods of computation adopted in the preparation of the interim financial statements are
consistent with those followed in the preparation of the Company's annual financial statements.
April 10, 2016, the Audit Committee and the Board of Directors unanimously resolved to approve the payment of NIS 200, to be increased
by an additional amount of up to NIS 200 as needed, for the benefit of the Company's CEO, for the purpose of placing the bond
required in connection with an investigation conducted by the Israeli Securities Authority ("ISA"), regarding certain
shareholders of the Company (not including among them the Company's CEO) alleged use of inside information.
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Last updated: Aug 18, 2016