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BIONDVAX PHARMACEUTICALS LTD.

Key Takeaway: BIONDVAX PHARMACEUTICALS LTD. INTERIM FINANCIAL STATEMENTS AS OF MARCH 31, 2017 Page Condensed Interim Balance Sheets 2 Condensed Interim Statements of Comprehensive Income 3 Condensed Interim Statements of Changes in Shareholders' Equity 4 - 5 Condensed Interim Statements of

Full Press Release Details

BIONDVAX PHARMACEUTICALS LTD.
INTERIM FINANCIAL STATEMENTS
AS OF MARCH 31, 2017
Page
Condensed Interim Balance Sheets 2
Condensed Interim Statements of Comprehensive Income 3
Condensed Interim Statements of Changes in Shareholders' Equity 4 - 5
Condensed Interim Statements of Cash Flows 6 - 7
Notes to Condensed Interim Financial Statements 8 - 9
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BIONDVAX PHARMACEUTICALS LTD.
BALANCE SHEETS
In thousands, except share and per share data
Convenience translation (Note 2)
December 31, March 31, March 31,
2016 2016 2017 2017
Audited Unaudited Unaudited
N I S U.S. dollars
CURRENT ASSETS:
Cash and cash equivalents 15,705 29,817 24,020 6,613
Marketable securities 4,067 4,065 4,068 1,120
Short-term deposits 7,602 - 6,751 1,859
Other receivables 815 2,282 4,979 1,371
28,189 36,164 39,818 10,963
LONG-TERM ASSETS:
Property, plant and equipment 1,443 1,903 1,297 357
Other long term assets 478 290 478 132
1,921 2,193 1,775 489
30,110 38,357 41,593 11,452
CURRENT LIABILITIES:
Trade payables 686 836 752 207
Other payables 689 735 526 145
1,375 1,571 1,278 352
LONG-TERM LIABILITIES:
Options 3,043 4,540 10,848 2,987
Severance pay liability, net 76 71 76 21
3,119 4,611 10,924 3,008
SHAREHOLDERS' EQUITY (DEFICIT):
Ordinary shares of NIS 0.0000001 par value:
Authorized: 391,000,000 shares as of March 31, 2017, 2016 (unaudited) and December 31, 2016; Issued and Outstanding: 162,481,153 , 135,097,367 and 135,097,367 shares respectively *)- *)- *)- *)-
Share premium 113,041 111,083 129,550 35,668
Options 1,435 2,536 533 147
Other comprehensive income 6 14 6 2
Accumulated deficit (88,866 ) (81,458 ) (100,698 ) (27,725 )
25,616 32,175 29,391 8,092
30,110 38,357 41,593 11,452
The accompanying notes are an integral
part of the interim financial statements.
BIONDVAX PHARMACEUTICALS LTD.
STATEMENTS OF COMPREHENSIVE INCOME
In thousands, except share and per share data
Convenience translation (Note 2)
Year ended December 31, Three months ended March 31, Three months ended March 31,
2016 2016 2017 2017
Audited Unaudited Unaudited
NIS U.S. dollars
Operating expenses:
Research and development, net of participations 7,794 2,063 1,874 516
Marketing, general and administrative 4,106 771 1,094 301
Total operating expenses 11,900 2,834 2,968 817
Operating loss (11,900 ) (2,834 ) (2,968 ) (817 )
Financial income 3,019 1,481 8 2
Financial expense (303 ) (423 ) (8,872 ) (2,443 )
Net loss (9,184 ) (1,776 ) (11,832 ) (3,258 )
Other comprehensive income (loss):
Gain (loss) from available-for-sale financial assets (6 ) 2 - -
Total comprehensive loss (9,190 ) (1,774 ) (11,832 ) (3,258 )
Basic and Diluted net loss per share (NIS) (0.07 ) (0.01 ) (0.07 ) (0.02 )
Weighted average number of shares outstanding used to compute basic and diluted loss per share 135,097,367 135,097,367 162,481,153 162,481,153
The accompanying notes are an integral
part of the interim financial statements.
BIONDVAX PHARMACEUTICALS LTD.
STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY
Share capital Share premium Options Other comprehensive income Accumulated deficit Total Equity
Unaudited
NIS in thousands
Balance as of January 1, 2017 *)- 113,041 1,435 6 (88,866 ) 25,616
Loss - - - - (11,832 ) (11,832 )
Issuance of ordinary shares in February 2017 - 10,905 - - - 10,905
Issuance of ordinary shares in March 2017 - 4,482 - - - 4,482
Expiration of Options series 4 - 902 (902 ) - - -
Share-based compensation - 220 - - - 220
Balance as of March 31, 2017 *)- 129,550 533 6 (100,698 ) 29,391
Balance as of March 31, 2017 (convenience translation into U.S dollars - see note 2) *)- 35,668 147 2 (27,725 ) 8,092
Share capital Share premium Options Other comprehensive income Accumulated deficit Total Equity
Unaudited
NIS in thousands
Balance as of January 1, 2016 *)- 110,679 2,536 12 (79,682 ) 33,545
Loss - - - - (1,776 ) (1,776 )
Unrealized gain on available-for-sale financial assets - - - 2 - 2
Share-based compensation - 404 - - - 404
Balance as of March 31, 2016 *)- 111,083 2,536 14 (81,458 ) 32,175
The accompanying notes are an integral
part of the interim financial statements.
BIONDVAX PHARMACEUTICALS LTD.
STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY
Share capital Share premium Options Other comprehensive income Accumulated deficit Total Equity
NIS in thousands
Balance as of January 1, 2016 *)- 110,679 2,536 12 (79,682 ) 33,545
Loss - - - - (9,184 ) (9,184 )
Unrealized loss on available-for-sale financial assets - - - (6 ) - (6 )
Expiration of Options series 3 *)- 1,101 (1,101 ) - - -
Share-based compensation - 1,261 - - - 1,261
Balance as of December 31, 2016 *)- 113,041 1,435 6 (88,866 ) 25,616
The accompanying notes are an integral
part of the interim financial statements.
BIONDVAX PHARMACEUTICALS LTD.
STATEMENTS OF CASH FLOWS
Convenience translation (Note 2)
Year ended December 31, Three months ended March 31, Three months ended March 31,
2016 2016 2017 2017
Unaudited Unaudited Unaudited
NIS U.S. dollars
(In thousands)
Cash flows from operating activities:
Net loss (9,184 ) (1,776 ) (11,832 ) (3,258 )
Adjustments to reconcile net loss to net cash used in operating activities:
Adjustments to profit and loss items:
Depreciation and amortization 621 156 149 41
Net financing expenses (income) (2,716 ) (1,058 ) 8,864 2,441
Share-based compensation 1,261 404 220 61
Change in employee benefit liabilities, net 7 2 - -
(827 ) (496 ) 9,233 2,543
Changes in asset and liability items:
Decrease (increase) in other receivables 640 (841 ) 318 88
Increase (decrease) in trade payables (238 ) (92 ) 73 20
Increase (decrease) in other payables (79 ) (33 ) (163 ) (45 )
323 (966 ) 228 63
Cash paid and received during the year for:
Interest paid (27 ) (9 ) (8 ) (2 )
Interest received 62 27 8 2
35 18 - -
Net cash flows used in operating activities (9,653 ) (3,220 ) (2,371 ) (652 )
The accompanying notes are an integral
part of the interim financial statements.
BIONDVAX PHARMACEUTICALS LTD.
STATEMENTS OF CASH FLOWS
Convenience translation (Note 2)
Year ended December 31, Three months ended March 31, Three months ended March 31,
2016 2016 2017 2017
Audited Unaudited Unaudited
NIS U.S. dollars
(In thousands)
Cash Flows from Investing Activities:
Decrease (increase) in short-term deposits (7,602 ) - 851 234
Purchase of property and equipment (20 ) (15 ) (3 ) (1 )
Increase in other long term assets (191 ) (3 ) - -
Net cash used in investing activities (7,813 ) (18 ) 848 233
Cash Flows from Financing Activities:
Proceeds from issuance of shares - - 10,905 3,002
Net cash provided by financing activities - - 10,905 3,002
-
Exchange differences on balances of cash and cash equivalents (299 ) (415 ) (1,067 ) (294 )
Increase (decrease) in cash and cash equivalents (17,765 ) (3,653 ) 8,315 2,289
Balance of cash and cash equivalents at the beginning of the period 33,470 33,470 15,705 4,324
Balance of cash and cash equivalents at the end of the period 15,705 29,817 24,020 6,613
The accompanying notes are an integral
part of the interim financial statements.
BIONDVAX PHARMACEUTICALS LTD.
NOTES TO FINANCIAL STATEMENTS
In thousands (except share and per share data)
BIONDVAX PHARMACEUTICALS LTD.
NOTES TO FINANCIAL STATEMENTS
In thousands (except share and per share data)
2:- CONVENIENCE TRANSLATION INTO U.S. DOLLARS
The financial statements as
of March 31, 2017 and for the three months then ended have been translated into dollars using the representative exchange rate
as of that date ($ 1 = NIS 3.632). The translation was made solely for the convenience of the reader. 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.
3: SIGNIFICANT ACCOUNTING POLICIES
of preparation of the interim financial statements
The 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", and in accordance with the disclosure requirements
of Chapter D of the Securities Regulations (Periodic and Immediate Reports), 1970.
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.
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Last updated: May 30, 2017