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BIONDVAX PHARMACEUTICALS LTD. FINANCIAL STATEMENTS AS OF JUNE 30, 2023 U.S. DOLLARS IN THOUSANDS Unaudited INDEX Page Condensed Balance Sheets 2 - 3 Condensed Statements of Operations 4 Condensed Statements of Comprehens

Key Takeaway: BiondVax Pharmaceuticals Ltd. released its unaudited financial statements for the period ending June 30, 2023. The report indicates a significant decline in total assets and an increase in net loss compared to the previous year. Cash reserves have also decreased notably, raising concerns about the company's financial sustainability. The financial outlook appears challenging, given the growing losses and reduced liquidity.

Market Sentiment Analysis

CONCERNS & RISKS

  • Significant decline in total assets from $27,067K in December 2022 to $19,897K in June 2023.
  • Net loss increased to $7,277K for the first half of 2023 compared to $5,458K in the same period of 2022.
  • Cash and cash equivalents dropped from $14,075K in December 2022 to $7,506K in June 2023.

Full Press Release Details

PHARMACEUTICALS LTD.
DOLLARS IN THOUSANDS
Page
Condensed Balance Sheets 2 - 3
Condensed Statements of Operations 4
Condensed Statements of Comprehensive Loss 5
Condensed Statements of Changes in Shareholders' Equity 6
Condensed Statements of Cash Flows 8 - 9
Notes to the condensed Financial Statements 10 - 15
- - - - - - - - - - - - -
PHARMACEUTICALS LTD.
BALANCE SHEETS (Unaudited)
dollars in thousands (except share and per share data)
June 30, December 31,
2023 2022
Unaudited Audited
ASSETS
CURRENT ASSETS:
Cash and cash equivalents $ 7,506 $ 14,075
Restricted cash 126 140
Prepaid expenses and other receivables 138 155
Total current assets 7,770 14,370
NON-CURRENT ASSETS:
Property, plant and equipment, net 10,802 11,245
Operating lease right-of-use assets 1,325 1,452
Total non-current assets 12,127 12,697
Total assets $ 19,897 $ 27,067
accompanying notes are an integral part of the unaudited condensed financial statements.
PHARMACEUTICALS LTD.
BALANCE SHEETS (Unaudited)
dollars in thousands (except share and per share data)
June 30, December 31,
2023 2022
Unaudited Audited
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES:
Trade payables $ 651 $ 716
Operating lease liabilities 394 382
Other payables 843 1,240
Total current liabilities 1,888 2,338
NON-CURRENT LIABILITIES:
Warrants liability 902 5,329
Loan from others 23,292 20,082
Non-current operating lease liabilities 927 1,078
Total non-current liabilities 25,121 26,489
CONTINGENT LIABILITIES AND COMMITMENTS
SHAREHOLDERS' EQUITY (DEFICIT):
Ordinary shares of no par value: Authorized: 20,000,000,000 shares at June 30, 2023 and at December 31, 2022; Issued and outstanding 1,453,970,784 shares at June 30, 2023 and 989,290,784 shares at December 31, 2022 - -
Additional paid-in capital 117,740 116,082
Accumulated deficit ( 123,112 ) ( 115,835 )
Accumulated other comprehensive loss ( 1,740 ) ( 2,007 )
Total shareholders' deficit ( 7,112 ) ( 1,760 )
Total liabilities and shareholders' deficit $ 19,897 $ 27,067
accompanying notes are an integral part of the unaudited condensed financial statements.
PHARMACEUTICALS LTD.
STATEMENTS OF OPERATIONS (Unaudited)
dollars in thousands (except share and per share data)
Three months ended June 30, Six months ended June 30,
2023 2022 2023 2022
Unaudited
Research and development expenses, net $ 1,454 $ 1,974 $ 3,449 $ 3,137
Marketing, general and administrative 1,141 1,289 2,332 2,741
Total operating loss 2,595 3,263 5,781 5,878
Financial loss (income), net 1,167 ( 280 ) 1,496 ( 420 )
Net loss $ 3,762 $ 2,983 $ 7,277 $ 5,458
Net loss per share attributable to ordinary shareholders, basic and diluted ( 0.003 ) ( 0.004 ) ( 0.006 ) ( 0.01 )
Basic and diluted net loss per share
Weighted average number of shares used for computing basic and diluted net loss per share 1,351,850,046 746,898,671 1,322,019,241 745,817,220
accompanying notes are an integral part of the unaudited condensed financial statements.
PHARMACEUTICALS LTD.
STATEMENTS OF COMPREHENSIVE LOSS (Unaudited)
dollars in thousands (except share and per share data)
Three months ended June 30, Six months ended June 30,
2023 2022 2023 2022
Unaudited
Net loss ( 3,762 ) ( 2,983 ) ( 7,277 ) ( 5,458 )
Other comprehensive (income) loss:
Foreign currency translation adjustments 151 ( 13 ) 267 ( 47 )
Total comprehensive loss $ 3,611 $ ( 2,996 ) $ 7,010 $ ( 5,505 )
accompanying notes are an integral part of the unaudited condensed financial statements.
BIONDVAX PHARMACEUTICALS LTD.
STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited)
dollars in thousands (except share and per share data)
Three months ended June 30, 2023
Ordinary shares Additional paid-in Accumulated comprehensive Accumulated Total shareholders'
Number Amount capital loss deficit equity
Balance as of March 31, 2023 1,313,623,184 $ - $ 116,431 $ ( 1,891 ) $ ( 119,350 ) $ ( 4,810 )
Exercise of warrants 140,015,200 - 704 - - 704
Vested RSU's 332,400 - - - - -
Issuance of warrants - 398 398
Share-based compensation - - 207 - - 207
Other comprehensive income - - - 151 - 151
Net loss - - - - ( 3,762 ) ( 3,762 )
Balance as of June 30, 2023 1,453,970,784 $ - $ 117,740 $ ( 1,740 ) $ ( 123,112 ) ( 7,112 )
Six months ended June 30, 2023
Ordinary shares Additional paid-in Accumulated comprehensive Accumulated Total shareholders'
Number Amount capital loss deficit equity
Balance as of January 1, 2023 989,290,784 $ - $ 116,082 $ ( 2,007 ) $ ( 115,835 ) $ ( 1,760 )
Exercise of warrants 464,015,200 - 801 - - 801
Vested RSU's 664,800 - - - - -
Issuance of warrants - 398 398
Share-based compensation - - 459 - - 459
Other comprehensive income - - - 267 - 267
Net loss - - - - ( 7,277 ) ( 7,277 )
Balance as of June 30, 2023 1,453,970,784 $ - $ 117,740 $ ( 1,740 ) $ ( 123,112 ) ( 7,112 )
accompanying notes are an integral part of the unaudited condensed financial statements.
BIONDVAX PHARMACEUTICALS LTD.
STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited)
dollars in thousands (except share and per share data)
Three months ended June 30, 2022
Ordinary shares Additional paid-in Accumulated comprehensive Accumulated Total shareholders'
Number Amount capital loss deficit equity
Balance as of March 31, 2022 745,048,544 - 113,777 ( 2,089 ) ( 112,514 ) ( 862 )
Expiration of employees options - 152 - - 152
Share-based compensation - 406 - - 406
Vested RSU's 2,104,520 - - - - -
Other comprehensive loss - - - ( 13 ) - ( 13 )
Net loss - - - - ( 2,983 ) ( 2,983 )
Balance as of June 30, 2022 747,153,064 $ - $ 114,335 $ ( 2,102 ) $ ( 115,497 ) $ 3,264
Six months ended June 30, 2022
Ordinary shares Additional paid-in Accumulated comprehensive Accumulated Total shareholders'
Number Amount capital loss deficit equity
Balance as of January 1, 2022 739,048,544 - 113,076 ( 2,055 ) ( 110,039 ) 982
Issuance of shares, net of issuance costs of $ 6 6,000,000 - 216 - - 216
Vested RSU's 2,104,520 - - - - -
Expiration of employees options - 152 - - 152
Share-based compensation - 891 - - 891
Other comprehensive loss - - - ( 47 ) - ( 47 )
Net loss - - - - ( 5,458 ) ( 5,458 )
Balance as of June 30, 2022 747,153,064 $ - $ 114,335 $ ( 2,102 ) $ ( 115,497 ) $ 3,264
BIONDVAX PHARMACEUTICALS LTD.
STATEMENTS OF CASH FLOWS (Unaudited)
dollars in thousands (except share and per share data)
Six months ended June 30,
2023 2022
Unaudited Unaudited
Cash flows from operating activities:
Net loss $ ( 7,277 ) $ ( 5,458 )
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of property, plant and equipment 285 279
Expense of in-process research and development - 179
Financial expenses related to loan from others 4,321 -
Share-based compensation 452 870
Decrease in other receivables 8 115
Warrants revaluation ( 3,333 ) -
Changes in operating lease right-of-use assets ( 16 ) ( 10 )
Increase in trade payables ( 31 ) ( 317 )
Changes in operating lease liabilities 3 9
(Decrease) increase in other payables ( 347 ) ( 437 )
Net cash used in operating activities ( 5,935 ) ( 4,770 )
Cash flows from investing activities:
Purchase of property, plant and equipment ( 383 ) ( 486 )
Net cash used in investing activities $ ( 383 ) $ ( 486 )
accompanying notes are an integral part of the unaudited condensed financial statements.
BIONDVAX PHARMACEUTICALS LTD.
STATEMENTS OF CASH FLOWS
dollars in thousands (except share and per share data)
Six months ended June 30,
2023 2022
Unaudited Unaudited
Cash flows from financing activities:
$ - $ -
Net cash provided by financing activities - -
Effect of exchange rate changes on cash, cash equivalents and restricted cash ( 265 ) ( 839 )
Decrease in cash, cash equivalents and restricted cash ( 6,583 ) ( 6,095 )
Cash, cash equivalents and restricted cash at the beginning of the period 14,215 17,518
Cash, cash equivalents and restricted cash at the end of the period $ 7,632 $ 11,423
Supplementary disclosure of cash flows activities:
(1) Cash paid during the year for:
Interest $ 725 $ -
(2) Non-cash transactions:
Issuance of warrants 398 -
Exercise of warrants liability to equity $ 801 $ -
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents $ 7,506 $ 11,285
Restricted cash 126 138
Cash, cash equivalents and restricted cash $ 7,632 $ 11,423
accompanying notes are an integral part of the unaudited condensed financial statements.
BIONDVAX PHARMACEUTICALS LTD.
CONDENSED FINANCIAL STATEMENTS (Unaudited)
U.S. dollars in thousands (except share and
per share data and unless otherwise indicated)
BIONDVAX PHARMACEUTICALS LTD.
CONDENSED FINANCIAL STATEMENTS (Unaudited)
U.S. dollars in thousands (except share and
per share data and unless otherwise indicated)
The Company and the board of directors believe,
however, that its existing financial resources, potential successful capital raising exercises and its operating plans, including the
possible disposition of assets outside the ordinary course of business, restructuring of debt, along with the effects of the cost-saving
plan, may be adequate to satisfy its expected liquidity requirements for a period of at least twelve months from the end of the filing
date, although there is no guarantee.
The accompanying financial statements have been prepared assuming the
Company will continue as a going concern, which contemplates the realization of assets and liabilities and commitments in the normal course
of business. The financial statements for the six-months ended June 30, 2023 do not include any adjustments to reflect the possible
future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from
uncertainty related to the Company's ability to continue as a going concern.
During 2018, the Company received
approximately $23,599 ( 20,000) in two tranches of approximately $7,080 ( 6,000) and the third tranche of approximately
In the event the Company elects to
prepay the EIB financing, or in the event the EIB shall demand prepayment following certain events, including a change of control, senior
management changes or merger events, the Company shall be required to pay the EIB the principal amount of the tranches already paid, or
the Prepayment Amount, plus the greater of:
The Finance Contract also stipulates
that in the event the EIB demands prepayment of the loan due to any prepayment event to non-EIB lenders, the Company shall be obligated
to pay the Prepayment Amount plus an additional reduced amount. In addition, and as consideration for the EIB financing, the EIB shall
be entitled to 3% of any annual M-001 sales revenues.
According to the Amendment, as repayment
features, the EIB is entitled to receive the higher between 3% of any M-001 sales revenues for a period of twelve years or realizing a
cash-on-cash multiple of 2.8 times its financing.
BIONDVAX PHARMACEUTICALS LTD.
CONDENSED FINANCIAL STATEMENTS (Unaudited)
U.S. dollars in thousands (except share and
per share data and unless otherwise indicated)
As a result of the Phase 3 clinical
trial failure, Company's management believes that there will be no revenues from the M-001 product. Therefore, most likely, there will
be no royalty payments to EIB.
Under the Finance Contract, the EIB
may accelerate all loans extended thereunder if an event of default has occurred, which includes, amongst other things, an event of default
arising from the occurrence of a material adverse change, defined as any event or change of condition, which in the opinion of the EIB,
has a material adverse effect on: our ability to perform our obligations under the Finance Documents; our business, operations, property,
condition (financial or otherwise) or prospects; or the rights or remedies of the EIB under the Finance Contract, amongst other things.
If the EIB determines that an event of default has occurred, it could accelerate the amounts outstanding under the Finance Contract, making
those amounts immediately due and payable.
In accordance with the EIB loan agreement,
and due to the above, the Company was required to pay the EIB the principal amount of the tranches already loaned by the EIB to the Company
within five years of the date of each tranche of the loan. On December 31, 2020, the Company re-evaluated the loan in the sum of $29,443.
As a result, the Company recorded an amount of $6,162 as revaluation income of the EIB loan in 2020.
2021, the EIB notified the Company that they welcome the Company's efforts to secure future equity financing in an amount not less
than $2,000 in order to enable the Company to pursue new business opportunities, strengthen the Company's balance sheet and invest
in growth. Thus, within that context, the EIB wrote in their letter that they will not consider the failure of the Company's pivotal
phase 3 trial for M-001 to meet the primary and secondary efficacy endpoints as a trigger for prepayment of a loan extended under the
Finance Contract. However, the EIB cautioned the Company that their letter is not a consent, agreement, amendment or waiver in respect
of the terms of the Finance Contract, reserving any other right or remedy the EIB may have now or subsequently.

Frequently Asked Questions

What are the current assets of Pharmaceuticals Ltd. as of June 30, 2023?

The current assets are $7,770,000.

What was the net loss for Pharmaceuticals Ltd. in Q2 2023?

The net loss for Q2 2023 was $3,762,000.

How much cash and cash equivalents were reported on June 30, 2023?

Cash and cash equivalents totaled $7,506,000.

What is the total liabilities and shareholders' deficit as of June 30, 2023?

Total liabilities and shareholders' deficit is $19,897,000.

What are the non-current liabilities reported for June 30, 2023?

The non-current liabilities amount to $25,121,000.

Last updated: Aug 18, 2023