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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 - 5 Condensed Interim Statements of Cash Flows 6 - 7 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 - 5
Condensed Interim Statements of Cash Flows 6 - 7
Notes to Condensed Interim Financial Statements 8
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thousands, except per share data
Convenience translation (Note 2)
December 31, March 31, March 31,
2015 2015 2016 2016
Audited Unaudited Unaudited
N I S U.S. dollars
CURRENT ASSETS:
Cash and cash equivalents 33,470 7,397 29,817 7,917
Marketable securities 2,016 2,016 2,016 535
Other receivables 1,442 1,005 2,282 606
36,928 10,418 34,115 9,058
LONG-TERM ASSETS:
Marketable securities 2,048 2,049 2,049 544
Property, plant and equipment 2,044 2,480 1,903 505
Other long term assets 287 1,423 290 77
4,379 5,952 4,242 1,126
41,307 16,370 38,357 10,184
CURRENT LIABILITIES:
Trade payables 931 774 836 222
Other payables 768 860 735 195
1,699 1,634 1,571 417
LONG-TERM LIABILITIES:
Options 5,994 - 4,540 1,205
Severance pay liability, net 69 64 71 19
6,063 64 4,611 1,224
SHAREHOLDERS' EQUITY (DEFICIT):
Ordinary shares of NIS 0.0000001 par value:
Authorized: 391,000,000 shares as of March 31, 2016, 2015 (unaudited) and December 31, 2015; Issued and Outstanding: 135,097,367, 54,297,367 and 135,097,367 shares respectively *)- *)- *)- *)-
Share premium 110,679 83,467 111,083 29,496
Options 2,536 2,536 2,536 673
Other comprehensive income 12 16 14 4
Accumulated deficit (79,682 ) (71,347 ) (81,458 ) (21,630 )
33,545 14,672 32,175 8,543
41,307 16,370 38,357 10,184
accompanying notes are an integral part of the interim financial statements.
OF COMPREHENSIVE INCOME
thousands, except per share data
Convenience translation (Note 2)
Year ended December 31, Three months ended March 31, Three months ended March 31,
2015 2015 2016 2016
Audited Unaudited Unaudited
NIS U.S. dollars
Operating expenses:
Research and development, net of participations 7,906 1,172 2,063 548
Marketing, general and administrative 3,397 650 771 205
Total operating expenses 11,303 1,822 2,834 753
Operating loss (11,303 ) (1,822 ) (2,834 ) (753 )
Financial income 1,128 5 1,481 393
Financial expense (24 ) (47 ) (423 ) (112 )
Net loss (10,199 ) (1,864 ) (1,776 ) (472 )
Other comprehensive income (loss):
Items to be reclassified to profit or loss in subsequent periods:
Gain (loss) from available-for-sale financial assets (5 ) (1 ) 2 1
Total comprehensive loss (income) (10,124 ) (1,865 ) (1,774 ) (471 )
Basic and Diluted net loss (gain) per share (NIS) (0.10 ) (0.03 ) (0.01 ) (0.003 )
Weighted average number of shares outstanding used to compute basic and diluted loss per share 105,522,642 54,297,367 135,097,367 135,097,367
accompanying notes are an integral part of the interim financial statements.
OF CHANGES IN SHAREHOLDERS' EQUITY
thousands, except per share data
Share capital Share premium Options Unrealized gain (loss) on available-for-sale financial assets Accumulated deficit Total equity
Unaudited
NIS
Balance as of January 1, 2016 *)- 110,679 2,536 12 (79,682 ) 33,545
Loss - - - - (1,776 ) (1,776 )
Other comprehensive loss - - - 2 - 2
Total comprehensive loss - - - 2 (1,776 ) (1,774 )
Share-based compensation - 404 - - - 404
Balance as of March 31, 2016 *)- 111,083 2,536 14 (81,458 ) 32,175
Balance as of March 31, 2016 (convenience translation into U.S dollars - see note 2c) *)- 29,496 673 4 (21,630 ) 8,543
Share capital Share premium Options Unrealized gain (loss) on available-for-sale financial assets Accumulated deficit Total equity
Unaudited
NIS
Balance as of January 1, 2015 *)- 83,517 2,536 17 (69,483 ) 16,587
Loss - - - - (1,864 ) (1,864 )
Other comprehensive loss - - - (1 ) - (1 )
Total comprehensive loss - - - (1 ) (1,864 ) (1,865 )
Share-based compensation - (50 ) - - - (50 )
Balance as of March 31, 2015 *)- 83,647 2,536 16 (71,347 ) 14,672
accompanying notes are an integral part of the interim financial statements.
OF CHANGES IN SHAREHOLDERS' EQUITY
thousands, except per share data
Share capital Share premium Options 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 ) (10,124 )
Issue od 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
accompanying notes are an integral part of the interim financial statements.
thousands, except per share data
Convenience translation (Note 2)
Year ended December 31, Three months ended March 31, Three months ended March 31,
2015 2015 2016 2016
Unaudited Unaudited Unaudited
NIS U.S. dollars
Cash flows from operating activities:
Net loss (10,199 ) (1,864 ) (1,776 ) (472 )
Adjustments to reconcile net loss to net cash used in operating activities:
Adjustments to profit and loss items:
Depreciation and amortization 628 158 156 41
Net financing expenses (income) (1,104 ) 42 (1,058 ) (281 )
Share-based compensation 745 (50 ) 404 107
Change in employee benefit liabilities, net 7 2 2 1
276 152 (496 ) (132 )
Changes in asset and liability items:
Decrease (increase) in other receivables (744 ) (60 ) (841 ) (223 )
Increase (decrease) in trade payables 415 250 (92 ) (24 )
Increase (decrease) in other payables 10 (429 ) (33 ) (8 )
(339 ) (239 ) (966 ) (255 )
Cash paid and received during the year for:
Interest paid (23 ) (9 ) (9 ) (2 )
Interest received 18 5 27 7
(5 ) (4 ) 18 5
Net cash flows used in operating activities (10,267 ) (1,955 ) (3,220 ) (854 )
accompanying notes are an integral part of the interim financial statements.
Convenience translation (Note 2)
Year ended December 31, Three months ended March 31, Three months ended March 31,
2015 2015 2016 2016
Audited Unaudited Unaudited
NIS U.S. dollars
(In thousands)
Cash Flows from Investing Activities:
Purchase of property and equipment (34 ) - (15 ) (4 )
Decrease (increase) in other long term assets (9 ) - (3 ) (1 )
Net cash used in investing activities (43 ) - (18 ) (5 )
Cash Flows from Financing Activities:
Deferred offering costs - (173 ) - -
Proceeds from issuance of shares 27,323 - - -
Issuance of options to the public 6,430 - - -
Net cash provided by (used in) financing activities 33,753 (173 ) - -
Exchange differences on balances of cash and cash equivalents 415 (87 ) (415 ) (111 )
Increase (decrease) in cash and cash equivalents
23,858 (2,215 ) (3,653 ) (970 )
Balance of cash and cash equivalents at the beginning of the period 9,612 9,612 33,470 8,887
Balance of cash and cash equivalents at the end of the period 33,470 7,397 29,817 7,917
accompanying notes are an integral part of the interim financial statements.
In thousands (except share and per share data)
financial statements as of March 31, 2016 and for the three months then ended have been translated into dollars using the representative
exchange rate as of that date ($ 1 = NIS 3.766). 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", and
in accordance with the disclosure requirements of Chapter D of the Securities Regulations (Periodic and Immediate Reports), 1970.
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.
In thousands (except share and per share data)
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: May 31, 2016