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Table of Contents
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
(Mark One)
☒ QUARTERLY REPORT PURSUANT TO SECTION 13
OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended June 30, 2023
or
☐ TRANSITION REPORT PURSUANT TO SECTION
13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from __________ to __________
Commission File Number: 001-41358
ACLARION, INC. |
(Exact name of registrant as specified in its charter) |
Delaware |
|
47-3324725 |
(State or other jurisdiction of incorporation) |
|
(IRS Employer Identification No.) |
8181 Arista Place, Suite 100
Broomfield, Colorado 80021
(Address of Principal Executive Offices) (Zip Code)
Registrant’s telephone number, including
area code: (833) 275-2266
Not Applicable
(Former name or former address, if changed since
last report)
Securities registered pursuant to Section 12(b)
of the Act:
Title of each class |
|
Trading Symbol(s) |
|
Name of each exchange on which registered |
Common stock, par value $0.00001 per share |
|
ACON |
|
The Nasdaq Stock Market LLC |
Warrants, each exercisable for one share of Common stock |
|
ACONW |
|
The Nasdaq Stock Market LLC |
Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days. Yes ☒ No ☐
Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes
☒ No ☐
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”
and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer |
☐ |
Accelerated filer |
☐ |
Non-accelerated Filer |
☒ |
Smaller reporting company |
☒ |
|
|
Emerging growth company |
☒ |
If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act.
Indicate by check mark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
As of August 25,
2023, there were 8,200,875 shares of the registrant's common stock, $0.00001 par value per share, outstanding.
SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS
This Quarterly Report on
Form 10-Q contains forward-looking statements about us and our industry that involve substantial risks and uncertainties. All statements,
other than statements of historical facts, contained in this Quarterly Report on Form 10-Q, including statements regarding our strategy,
future financial condition, future operations, projected costs, prospects, plans, objectives of management and expected market growth,
are forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as “aim,” “anticipate,”
“assume,” “believe,” “contemplate,” “continue,” “could,” “design,”
“due,” “estimate,” “expect,” “goal,” “intend,” “may,” “objective,”
“plan,” “positioned,” “potential,” “predict,” “seek,” “should,”
“target,” “will,” “would” and other similar expressions that are predictions of or indicate future
events and future trends, or the negative of these terms or other comparable terminology.
Although we believe that
we have a reasonable basis for each forward-looking statement contained in this Quarterly Report on Form 10-Q, we cannot guarantee that
the future results, levels of activity, performance or events and circumstances reflected in the forward-looking statements will be achieved
or occur at all. Forward-looking statements are subject to risks and uncertainties that could cause actual results to be materially different
from those indicated (both favorably and unfavorably). These risks and uncertainties include, but are not limited to, those described
in the Risk Factors section of the Company’s Annual Report on Form 10-K/A for the year ended December 31, 2022 (the Form 10-K/A)
dated June 12, 2023, as filed with the Securities and Exchange Commission on June 12, 2023, under Rule 424(b)(4). Caution should be taken
not to place undue reliance on any such forward-looking statements. Except as required by law, we undertake no obligation to publicly
update any forward-looking statements, whether as a result of new information, future events or otherwise.
You should read this Quarterly
Report on Form 10-Q and the documents that we reference in this Quarterly Report on Form 10-Q and have filed as exhibits completely and
with the understanding that our actual future results may be materially different from what we expect. We qualify all of the forward-
looking statements in this Quarterly Report on Form 10-Q by these cautionary statements.
Table of Contents
PART I—FINANCIAL INFORMATION
Item 1. Financial Statements.
Aclarion, Inc.
Condensed Balance Sheets
| |
| | |
| |
| |
Jun 30, 2023 | | |
Dec 31, 2022 | |
| |
(Unaudited) | | |
(restated) | |
ASSETS | |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash | |
$ | 604,518 | | |
$ | 1,472,806 | |
Restricted cash | |
| 10,000 | | |
| 10,000 | |
Accounts receivable | |
| 10,365 | | |
| 18,569 | |
Prepaids and other current assets | |
| 173,204 | | |
| 199,701 | |
Total current assets | |
| 798,087 | | |
| 1,701,076 | |
| |
| | | |
| | |
Non-current assets: | |
| | | |
| | |
Property and equipment, net | |
| 2,342 | | |
| 3,346 | |
Intangible assets, net | |
| 1,204,037 | | |
| 1,210,207 | |
Total non-current assets | |
| 1,206,378 | | |
| 1,213,553 | |
| |
| | | |
| | |
Total assets | |
$ | 2,004,466 | | |
$ | 2,914,629 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) | |
| | | |
| | |
| |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 607,616 | | |
$ | 462,202 | |
Accrued and other liabilities | |
| 513,000 | | |
| 226,469 | |
Note payable, net of discount | |
| 118,838 | | |
| – | |
Warrant liability | |
| 582,399 | | |
| – | |
Derivative liability | |
| 172,389 | | |
| – | |
Total current liabilities | |
| 1,994,242 | | |
| 688,671 | |
| |
| | | |
| | |
Stockholders' equity | |
| | | |
| | |
Common stock - $0.00001 par value, 200,000,000 authorized and 8,200,875 and 7,861,515 shares issued and outstanding (see Note 12) | |
| 82 | | |
| 79 | |
Additional paid-in capital | |
| 42,028,310 | | |
| 41,596,032 | |
Accumulated deficit | |
| (42,018,169 | ) | |
| (39,370,153 | ) |
Total stockholders’ equity (deficit) | |
| 10,223 | | |
| 2,225,958 | |
| |
| | | |
| | |
Total liabilities and stockholders’ equity (deficit) | |
$ | 2,004,466 | | |
$ | 2,914,629 | |
See accompanying notes to condensed financial statements.
Aclarion, Inc.
Condensed Statements of Operations
(unaudited)
| |
| | | |
| | | |
| | | |
| | |
| |
Three Months Ended June 30, | | |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
| | |
(restated) | | |
| | |
(restated) | |
Revenue | |
| | | |
| | | |
| | | |
| | |
Revenue | |
$ | 17,072 | | |
$ | 10,676 | | |
$ | 42,542 | | |
$ | 19,702 | |
Cost of revenue | |
| 19,301 | | |
| 14,249 | | |
| 36,754 | | |
| 30,981 | |
Gross profit (loss) | |
| (2,229 | ) | |
| (3,573 | ) | |
| 5,788 | | |
| (11,279 | ) |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
Sales and marketing | |
| 207,790 | | |
| 124,759 | | |
| 385,074 | | |
| 194,067 | |
Research and development | |
| 250,006 | | |
| 353,226 | | |
| 454,405 | | |
| 558,029 | |
General and administrative | |
| 946,175 | | |
| 1,731,190 | | |
| 1,753,774 | | |
| 2,222,473 | |
Total operating expenses | |
| 1,403,971 | | |
| 2,209,175 | | |
| 2,593,253 | | |
| 2,974,569 | |
| |
| | | |
| | | |
| | | |
| | |
(Loss) from operations | |
| (1,406,200 | ) | |
| (2,212,748 | ) | |
| (2,587,465 | ) | |
| (2,985,848 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other (expense): | |
| | | |
| | | |
| | | |
| | |
Interest expense | |
| (47,139 | ) | |
| (1,340,666 | ) | |
| (48,519 | ) | |
| (1,503,407 | ) |
Change in value of warrant and derivative liabilities | |
| (11,800 | ) | |
| – | | |
| (11,800 | ) | |
| – | |
Other, net | |
| 583 | | |
| (1,447 | ) | |
| (234 | ) | |
| (1,695 | ) |
Total other (expense) | |
| (58,356 | ) | |
| (1,342,114 | ) | |
| (60,552 | ) | |
| (1,505,102 | ) |
| |
| | | |
| | | |
| | | |
| | |
Income tax provision | |
| – | | |
| – | | |
| – | | |
| – | |
Net (loss) | |
$ | (1,464,557 | ) | |
$ | (3,554,862 | ) | |
$ | (2,648,017 | ) | |
$ | (4,490,950 | ) |
| |
| | | |
| | | |
| | | |
| | |
Dividends accrued for preferred stockholders | |
| – | | |
| (128,208 | ) | |
| – | | |
| (415,523 | ) |
Net (loss) allocable to common stockholders | |
$ | (1,464,557 | ) | |
$ | (3,683,070 | ) | |
$ | (2,648,017 | ) | |
$ | (4,906,473 | ) |
Net (loss) per share allocable to common shareholders | |
$ | (0.18 | ) | |
$ | (0.47 | ) | |
$ | (0.33 | ) | |
$ | (1.12 | ) |
Weighted average shares of common stock outstanding, basic and diluted | |
| 8,287,669 | | |
| 7,821,515 | | |
| 8,119,982 | | |
| 4,373,668 | |
See accompanying notes to condensed financial statements.
Aclarion, Inc.
Condensed Statements of Changes in Stockholders'
Equity (Deficit)
(unaudited)
| |
|
|
|
|
| | |
|
|
|
|
| | |
|
|
|
|
| | |
|
|
|
|
| |
| |
Series A | | |
Series A-1, A-2, A-3, A-4 | | |
Series B, B-1 | | |
Series B-2, B-3 | |
| |
Preferred Stock | | |
Preferred Stock | | |
Preferred Stock | | |
Preferred Stock | |
| |
Shares | | |
Value | | |
Shares | | |
Value | | |
Shares | | |
Value | | |
Shares | | |
Value* | |
| |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | |
| | |
Balance, December 31,
2021 | |
– | | |
$ | – | | |
6,247,695 | | |
$ | 62 | | |
12,434,500 | | |
$ | 124 | | |
5,812,809 | | |
$ | – | |
Preferred stock dividend payable | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Share-based compensation | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Net income (loss) | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Balance, March 31, 2022 | |
– | | |
$ | – | | |
6,247,695 | | |
$ | 62 | | |
12,434,500 | | |
$ | 124 | | |
5,812,809 | | |
$ | – | |
| |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | |
| | |
Issuance of warrants | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Exercise of convertible note warrants | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Preferred stock dividend payable | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Conversion of preferred dividends
payable to common stock | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Conversion of preferred stock to
common stock | |
– | | |
| – | | |
(6,247,695 | ) | |
| (62 | ) | |
(12,434,500 | ) | |
| (124 | ) | |
(5,812,809 | ) | |
| – | |
Conversion of accrued interest on
promissory notes | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Issuance of common stock and warrants
related to IPO, net issuance costs | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
IPO issuance costs | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Share-based compensation | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Net income (loss) | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Balance, June 30, 2022 | |
– | | |
$ | – | | |
– | | |
$ | – | | |
– | | |
$ | – | | |
– | | |
$ | – | |
| |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | |
| | |
| |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | |
| | |
| |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | |
| | |
Balance, December 31, 2022 | |
– | | |
$ | – | | |
– | | |
$ | – | | |
– | | |
$ | – | | |
– | | |
$ | – | |
Share-based compensation | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Proceeds from sale of Series A preferred
stock | |
1 | | |
| 1,000 | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Redemption of Series A Preferred
stock | |
(1 | ) | |
| (1,000 | ) | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Net income (loss) | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Balance, March 31, 2023 | |
– | | |
$ | – | | |
– | | |
$ | – | | |
– | | |
$ | – | | |
– | | |
$ | – | |
| |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | |
| | |
Share-based compensation | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Issuance of common shares | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Issuance of warrants | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Net income (loss) | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | |
Balance, June 30, 2023 | |
– | | |
$ | – | | |
– | | |
$ | – | | |
– | | |
$ | – | | |
– | | |
$ | – | |
* | | Series B2 and B3 Preferred Stock amounts reflected in mezzanine equity in the relevant reporting
periods. |
(continued)
Aclarion, Inc.
Condensed Statements of Changes in Stockholders'
Equity (Deficit)
(unaudited)
(continued)
| |
|
|
|
|
| | |
| | |
| | |
| |
| |
Common Stock | | |
Additional | | |
Accumulated | | |
| |
| |
Shares | | |
Value | | |
Paid-In Capital | | |
Deficit | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Balance, December 31, 2021 | |
905,685 | | |
$ | 9 | | |
$ | 19,054,234 | | |
$ | (31,886,036 | ) | |
$ | (12,831,606 | ) |
Preferred stock dividend payable | |
– | | |
| – | | |
| – | | |
| (287,315 | ) | |
| (287,315 | ) |
Share-based compensation | |
– | | |
| – | | |
| 23,122 | | |
| – | | |
| 23,122 | |
Net income (loss) | |
– | | |
| – | | |
| – | | |
| (936,088 | ) | |
| (936,088 | ) |
Balance, March 31, 2022 | |
905,685 | | |
$ | 9 | | |
$ | 19,077,356 | | |
$ | (33,109,439 | ) | |
$ | (14,031,887 | ) |
| |
| | |
| | | |
| | | |
| | | |
| | |
Issuance of warrants | |
– | | |
| – | | |
| 1,280 | | |
| – | | |
| 1,280 | |
Exercise of convertible note warrants | |
60,408 | | |
| 1 | | |
| (1 | ) | |
| – | | |
| – | |
Preferred stock dividend payable | |
– | | |
| – | | |
| – | | |
| (128,208 | ) | |
| (128,208 | ) |
Conversion of preferred dividends payable to common stock | |
984,537 | | |
| 10 | | |
| 4,272,411 | | |
| – | | |
| 4,272,420 | |
Conversion of preferred stock to common stock | |
3,279,117 | | |
| 33 | | |
| 7,102,441 | | |
| – | | |
| 7,102,287 | |
Conversion of accrued interest on promissory notes | |
426,768 | | |
| 4 | | |
| 1,855,154 | | |
| – | | |
| 1,855,158 | |
Issuance of common stock and warrants related to IPO, net issuance costs | |
2,165,000 | | |
| 22 | | |
| 8,552,318 | | |
| – | | |
| 8,552,340 | |
IPO issuance costs | |
– | | |
| – | | |
| (530,463 | ) | |
| – | | |
| (530,463 | ) |
Share-based compensation | |
– | | |
| – | | |
| 701,505 | | |
| – | | |
| 701,505 | |
Net income (loss) | |
– | | |
| – | | |
| – | | |
| (3,554,862 | ) | |
| (3,554,862 | ) |
Balance, June 30, 2022 (restated) | |
7,821,515 | | |
$ | 78 | | |
$ | 41,032,001 | | |
$ | (36,792,509 | ) | |
$ | 4,239,570 | |
| |
| | |
| | | |
| | | |
| | | |
| | |
| |
| | |
| | | |
| | | |
| | | |
| | |
Balance, December 31, 2022 | |
7,861,515 | | |
$ | 79 | | |
$ | 41,596,032 | | |
$ | (39,370,153 | ) | |
$ | 2,225,958 | |
Share-based compensation | |
– | | |
| – | | |
| 82,531 | | |
| – | | |
| 82,531 | |
Proceeds from sale of Series A preferred stock | |
– | | |
| – | | |
| – | | |
| – | | |
| 1,000 | |
Redemption of Series A Preferred stock | |
– | | |
| – | | |
| – | | |
| – | | |
| (1,000 | ) |
Net income (loss) | |
– | | |
| – | | |
| – | | |
| (1,183,460 | ) | |
| (1,183,460 | ) |
Balance, March 31, 2023 | |
7,861,515 | | |
$ | 79 | | |
$ | 41,678,563 | | |
$ | (40,553,613 | ) | |
$ | 1,125,029 | |
| |
| | |
| | | |
| | | |
| | | |
| | |
Share-based compensation | |
– | | |
| – | | |
| 136,631 | | |
| – | | |
| 136,631 | |
Issuance of common shares | |
339,360 | | |
| 3 | | |
| 175,616 | | |
| – | | |
| 175,619 | |
Issuance of warrants | |
– | | |
| – | | |
| 37,500 | | |
| – | | |
| 37,500 | |
Net income (loss) | |
– | | |
| – | | |
| – | | |
| (1,454,557 | ) | |
| (1,464,557 | ) |
Balance, June 30, 2023 | |
8,200,875 | | |
$ | 82 | | |
$ | 42,028,310 | | |
$ | (42,018,169 | ) | |
$ | 10,223 | |
See accompanying notes to condensed financial statements.
Aclarion, Inc.
Condensed Statements of Cash Flows
(unaudited)
| |
| | | |
| | |
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
(restated) | |
Cash flows from operating activities | |
| | | |
| | |
Net (loss) | |
$ | (2,648,017 | ) | |
$ | (4,490,950 | ) |
Adjustments to reconcile net (loss) to net cash used in operation activities: | |
| | | |
| | |
Depreciation and amortization | |
| 79,809 | | |
| 69,705 | |
Share-based compensation | |
| 219,162 | | |
| 724,627 | |
Amortization of deferred issuance costs | |
| 28,520 | | |
| – | |
Change in fair value of warrants and derivative | |
| 11,800 | | |
| – | |
Non-cash interest related to bridge funding | |
| 14,346 | | |
| – | |
Loss on disposal of furniture and equipment | |
| – | | |
| 1,886 | |
Interest conversion discount settled in equity | |
| – | | |
| 1,299,508 | |
Change in assets and liabilities | |
| | | |
| | |
Accounts receivable | |
| 1,414 | | |
| 1,243 | |
Prepaids and other current assets | |
| 33,287 | | |
| (448,434 | ) |
Accounts payable | |
| 57,914 | | |
| 119,072 | |
Accrued and other liabilities | |
| 241,110 | | |
| (193,320 | ) |
Accrued interest on promissory and convertible notes | |
| – | | |
| 200,712 | |
Net cash (used in) operations | |
| (1,960,653 | ) | |
| (2,715,951 | ) |
| |
| | | |
| | |
Cash flows from investing activities | |
| | | |
| | |
Intangible assets - Patents | |
| (72,634 | ) | |
| (121,957 | ) |
Proceeds from sale of furniture | |
| – | | |
| 1,000 | |
Net cash (used in) investing activities | |
| (72,634 | ) | |
| (120,957 | ) |
| |
| | | |
| | |
Cash flows from financing activities | |
| | | |
| | |
Proceeds from bridge funding | |
| 1,250,000 | | |
| – | |
IPO/bridge funding issuance costs | |
| (85,000 | ) | |
| (365,060 | ) |
Repayment of promissory notes | |
| – | | |
| (2,000,000 | ) |
Issuance of common stock and warrants related to IPO, net deductions | |
| – | | |
| 8,552,318 | |
Proceeds from sale of Series A preferred stock | |
| 1,000 | | |
| – | |
Redemption of Series A Preferred stock | |
| (1,000 | ) | |
| – | |
Net cash provided by financing activities | |
| 1,165,000 | | |
| 6,187,258 | |
| |
| | | |
| | |
Net cash increase (decrease) for period | |
| (868,287 | ) | |
| 3,350,350 | |
Cash and restricted cash, beginning of period | |
| 1,482,806 | | |
| 452,530 | |
Cash and restricted cash, end of period | |
$ | 614,518 | | |
$ | 3,802,880 | |
| |
| | | |
| | |
Non- cash activities | |
| | | |
| | |
Dividends accrued on preferred shares | |
$ | – | | |
$ | 415,523 | |
Conversion of preferred stock to common stock | |
$ | – | | |
$ | 25,754,379 | |
Conversion of preferred stock dividends to common stock | |
$ | – | | |
$ | 4,272,421 | |
Conversion of accrued interest on promissory notes to common stock and warrants | |
$ | – | | |
$ | 1,856,438 | |
Issuance of underwriter's warrants related to IPO | |
$ | – | | |
$ | 199,246 | |
Designation of prepaid expenses to IPO issuance costs | |
$ | – | | |
$ | 165,403 | |
Fair value of warrants and derivative related to bridge funding | |
$ | 742,988 | | |
$ | – | |
Issuance of commitment shares related to bridge funding | |
$ | 175,619 | | |
$ | – | |
Accrued debt issuance costs related to bridge funding | |
$ | 118,575 | | |
| – | |
Issuance of warrants related to bridge funding | |
$ | 37,500 | | |
$ | – | |
Original issuance discount (15%) related to bridge funding | |
$ | 187,500 | | |
| – | |
See accompanying notes to condensed financial statements.
Aclarion, Inc.
Notes to Condensed Financial Statements
(unaudited)
NOTE 1. THE COMPANY AND BASIS
OF PRESENTATION
The Company
Aclarion, Inc., formerly Nocimed, Inc., (the “Company”,
“we”, or “Aclarion”) is a healthcare technology company that leverages magnetic resonance spectroscopy (“MRS”),
and a proprietary biomarker to optimize clinical treatments. The Company was formed in February 2015, is incorporated in Delaware, and
has its principal place of business in Broomfield, Colorado.
Basis of Presentation
The accompanying condensed financial statements
have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and
pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information.
Accordingly, they do not include all of the information required by U.S. GAAP for complete financial statements. The interim condensed
financial statements reflect all adjustments that are of a normal recurring nature and that are considered necessary for a fair representation
of the results for the periods presented and should be read in conjunction with the audited financial statements and notes thereto for
the year ended December 31, 2022, which include a complete set of footnote disclosures, including our significant accounting policies.
The December 31, 2022 condensed balance sheet was derived from the December 31, 2022 audited financial statements. They should be read
in conjunction with the financial statements and notes thereto included in our Annual report on Form 10-K/A, filed with the SEC on June
12, 2023. The results for interim periods are not necessarily indicative of the results that may be expected for a full fiscal year or
for any other future period.
Risks and Uncertainties
The Company is subject to various risks and uncertainties
frequently encountered by companies in the early stages of development. Such risks and uncertainties include, but are not limited to,
its limited operating history, competition from other companies, limited access to additional funds, dependence on key personnel, and
management of potential rapid growth. To address these risks, the Company must, among other things, develop its customer base; implement
and successfully execute its business and marketing strategy; develop follow-on products; provide superior customer service;
and attract, retain, and motivate qualified personnel. There can be no guarantee that the Company will be successful in addressing these
or other such risks.
On March 3, 2023, we received a letter from
Nasdaq indicating that we were not in compliance with Nasdaq Listing Rule 5550(b)(1), which requires companies listed on Nasdaq to
maintain a minimum of $2,500,000 in stockholders’ equity for continued listing. At December 31, 2022, we reported
stockholders’ equity of $1,787,751
(prior to restatement, see Note 4 of form 10-K/A filed June 12, 2023), and, as a result, we did not satisfy Listing Rule
5550(b)(1). Nasdaq allowed us a period of 45 calendar days from the date of the letter, or until April 17, 2023, to submit a plan to
regain compliance with the stockholders’ equity requirement under Nasdaq Listing Rule 5550(b)(1). We submitted such a plan to
Nasdaq on April 12, 2023. On April 20, 2023, the Company received a letter from Nasdaq granting us an additional 180-day period, or
until August 30, 2023, to regain compliance with Nasdaq Listing Rule 5550(b)(1).
Separately, on August 4, 2023, we received a notice
from Nasdaq indicating that we were not in compliance with the $1.00 Minimum Bid Price requirement set forth in Nasdaq Listing Rule
5550(a)(2) for continued listing on The Nasdaq Capital Market (the “Bid Price Requirement”). This notice indicated that the
Company will be provided 180 calendar days in which to regain compliance. If at any time during this 180 calendar day period the bid price
of the Company’s common stock closes at or above $1.00 per share for a minimum of ten consecutive business days, the Nasdaq staff
(the “Staff”) will provide the Company with a written confirmation of compliance and the matter will be closed.
Alternatively, if the Company fails to
regain compliance with Rule 5550(a)(2) prior to the expiration of the initial 180 calendar day period, the Company may be eligible
for an additional 180 calendar day compliance period, provided (i) it meets the continued listing requirement for market value of
publicly held shares and all other applicable requirements for initial listing on The Nasdaq Capital Market (except for the Bid
Price Requirement) and (ii) it provides written notice to Nasdaq of its intention to cure this deficiency during the second
compliance period by effecting a reverse stock split, if necessary. In the event the Company does not regain compliance with Rule
5550(a)(2) prior to the expiration of the initial 180 calendar day period, and if it appears to the Staff that the Company will not
be able to cure the deficiency, or if the Company is not otherwise eligible, the Staff will provide the Company with written
notification that its securities are subject to delisting from The Nasdaq Capital Market. At that time, the Company may appeal the
delisting determination to a Hearings Panel. The Company intends to consider all options to regain compliance with all Nasdaq
continued listing requirements.
Initial Public Offering
On April 26, 2022, the Company completed its initial
public offering (“IPO”) of 2,165,000 units, at a public offering price of $4.35 per unit. Each unit consisted of (i) one share
of common stock and (ii) one common stock warrant with an exercise price of $4.35 per share. Following the commencement of the IPO, the
underwriters partially exercised their over-allotment option and purchased an additional 324,750 common stock warrants. After deducting
underwriter's commissions and expenses, the Company received net proceeds of approximately $8.6 million, and our common stock and warrants
started trading on Nasdaq under the ticker symbols “ACON” and “ACONW”, respectively.
Concurrently with the IPO, holders of the Company’s
promissory notes, along with accrued interest, and preferred stock, along with accrued dividends, and certain outstanding common stock
warrants were converted into 4,750,830 shares of the Company’s common stock and 426,768 common stock warrants.
In connection with the IPO, we issued to the representative
of the underwriters a common stock warrant for 173,200 shares with an exercise price of $5.44 per share. The representative's warrants
were exercisable commencing October 26, 2022, and will expire on April 26, 2027.
NOTE
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Use of Estimates
The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
The financial statements include some amounts
that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and
valuation of warrants and options to purchase shares of the Company's common stock. These estimates may be adjusted as more current information
becomes available, and any adjustment could be significant.
Fair Value of Financial Instruments
ASC 820, Fair Value Measurements, provides
guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit
price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between
market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions
that market participants would use in pricing an asset or a liability.
The accounting guidance classifies fair value
measurements in one of the following three categories for disclosure purposes:
Level 1 - Unadjusted quoted
prices in active markets for identical instruments that are accessible by the Company on the measurement date.
Level 2 - Quoted prices in markets
that are not active or inputs which are either directly or indirectly observable.
Level 3 - Unobservable inputs
for the instrument requiring the development of assumptions by the Company.
The Company analyzes all financial instruments
with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting standard
for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level
of input that is significant to the fair value measurement.
The carrying values of the Company’s financial
instruments including cash equivalents, restricted cash, accounts receivable, and accounts payable are approximately equal to their respective
fair values due to the relatively short-term nature of these instruments. The Company’s warrant liabilities and derivative liabilities
are estimated using level 3 inputs (see Note 3).
Derivative Financial Instruments
The Company has derivative financial instruments
that are not hedges and do not qualify for hedge accounting. Changes in the fair value of these instruments are recorded in other income
(expenses), on a net basis in the Consolidated Statements of Operations and Comprehensive Loss.
Cash and Cash Equivalents
The Company considers all highly liquid
instruments purchased with an original maturity of three months or less to be cash equivalents. The Company had no
cash equivalents at June 30, 2023 and December 31, 2022. The Company maintains cash deposits at several financial institutions,
which are insured by the FDIC up to $250,000. The Company’s cash balance may at times exceed these limits. On June 30, 2023,
and December 31, 2022, the Company had $81,088
and $1,229,863, respectively,
in excess of federally insured limits. The Company continually monitors its positions with, and the credit quality of, the financial
institutions with which it invests. The Company maintains no international bank accounts. As of June 30, 2023, the Company reported
cash of $604,518 and restricted cash of $10,000
which aggregates to $614,518 and is reported on the statement of cash flows as cash and restricted cash.
Accounts Receivable, Less Allowance for Doubtful
Accounts
The Company estimates an allowance for doubtful
accounts based upon an evaluation of the current status of receivables, historical experience, and other factors as necessary. It is reasonably
possible that the Company’s estimate of the allowance for doubtful accounts will change. The allowance for doubtful accounts was
$0 on June 30, 2023, and December 31, 2022.
Revenue Recognition
Revenues are recognized when a contract with a
customer exists, and at that point in time when we have delivered a Nociscan report to our customer. Revenue is recognized in the amount
that reflects the negotiated consideration expected to be received in exchange for those reports. Following the delivery of the report,
the company has no ongoing obligations or services to provide to the customer. Customers pay no other upfront, licensing, or other fees.
To date, our reports are not reimbursable under any third-party payment arrangements, The Company invoices its customers based on the
billing schedules in its sales arrangements. Payment terms range generally from prepayment to 90 days from the date of invoice.
Liquidity, Capital Resources and Going Concern
The Company had a cash and restricted cash
balance of $614,518 as of June 30,
2023. On May 16, 2023, we entered into a securities purchase agreement with accredited investors for unsecured non-convertible note
financing. The Company received $1,250,000 of gross proceeds in connection with the first tranche closing of this financing. The
Company has the option, subject to certain conditions, to close on a second tranche of this financing. If the second tranche is
closed, the Company will receive an additional $750,000 of gross proceeds. This interim bridge funding should allow the Company to
operate into the third quarter of 2023. Management is actively managing our cash position and
working to secure longer-term funding.
As a result of the Company’s recurring losses
from operations and the need for additional financing to fund its operating and capital requirements, there is uncertainty regarding the
Company’s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt as to the
Company’s ability to continue as a going concern.
Share-Based Compensation
The Company issues stock-based compensation awards
to employees and directors in the form of stock options. The Company measures and recognizes compensation expense for all stock-based
awards based on the awards’ fair value. Share-based compensation for stock options awards is measured on the date of grant using
a Black-Scholes-Merton option pricing model.
Awards vest either on a graded schedule or at
the grant date. The Company determines the fair value of each award as a single award and recognizes the expense on a straight-line basis
over the service period of the award, which is generally the vesting period. The exercise price of stock options granted is equal to the
fair market value of the Company’s common stock on the date of grant. Stock options expire ten years from the date of grant.
Emerging Growth Company Status
The Company is an emerging growth company, as
defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies
can delay the adoption of new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those
standards apply to private companies. The Company has elected to use this extended transition period to comply with certain new or revised
accounting standards that have different effective dates for public and private companies.
NOTE
3. FAIR VALUE MEASUREMENTS
In accordance with ASC 820 (Fair Value Measurements
and Disclosures), the Company uses various inputs to measure the outstanding warrants, certain embedded redemption features associated
with the senior note to Aclarion, Inc. on a recurring basis to determine the fair value of the liability.
Schedule of recurring basis to determine the fair value of the liability | |
| | | |
| | | |
| | | |
| | |
| |
Fair value measured as of June 30, 2023 | |
| |
Fair value on June 30, 2023 | | |
Quoted prices in active markets
(Level 1) | | |
Significant other observable inputs
(Level 2) | | |
Significant unobservable inputs
(Level 3) | |
Warrant liability | |
$ | 582,399 | | |
$ | – | | |
$ | – | | |
$ | 582,399 | |
Derivative Liability | |
| 172,389 | | |
| – | | |
| – | | |
| 172,389 | |
Total Fair value | |
$ | 754,788 | | |
$ | – | | |
$ | – | | |
$ | 754,788 | |
There were no transfers between Level 1, 2, and
3 during the period ended June 30, 2023, and the year ended December 31, 2022.
The following table presents changes in Level
3 liabilities measures at fair value for the period ended June 30, 2023, and the year ended December 31, 2022. Both observable and unobservable
inputs were used to determine the fair value positions that the Company has classified within the Level 3 category.
Schedule of liabilities measures at fair value | |
| | | |
| | | |
| | |
| |
Warrant Liability | | |
Derivative Liability | | |
Total | |
Balance - January 1, 2023 | |
$ | – | | |
$ | – | | |
$ | – | |
Additional warrant and derivative liability | |
| 579,818 | | |
| 163,170 | | |
| 742,988 | |
Change in fair value | |
| 2,581 | | |
| 9,219 | | |
| 11,800 | |
Balance - June 30, 2023 | |
$ | 582,399 | | |
$ | 172,389 | | |
$ | 754,788 | |
The fair value of the embedded derivative liabilities
associated with the Senior Notes Payable was estimated using a probability weighted discounted cash flow model to measure the fair value.
This involves significant Level 3 inputs and assumptions including an (i) estimated probability and timing of certain financing events
and event of default, and (ii) the Company’s risk-adjusted discount rate.
The fair value of the warrants to purchase shares
of common stock was estimated using a Monte Carlo simulation using the following assumptions.
Schedule of assumptions | |
| | | |
| | |
| |
As of Issuance | | |
As of June 30, 2023 | |
| |
Warrant Liability | | |
Warrant Liability | |
Strike Price | |
$ | 0.63 | | |
$ | 0.63 | |
Contractual term (years) | |
| 5.0 | | |
| 5.0 | |
Volatility (annual) | |
| 80.0% | | |
| 80.0% | |
Risk-free rate | |
| 3.52% | | |
| 4.15% | |
Floor Financing price | |
$ | 0.50 | | |
$ | 0.50 | |
NOTE 4. RECENT ACCOUNTING PRONOUNCEMENTS
In August 2020, the FASB issued ASU No. 2020-06,
Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic
815-40) (“ASU 2020-06”), which simplifies the accounting for convertible instruments. The guidance removes certain accounting
models that separate the embedded conversion features from the host contract for convertible instruments. The guidance also modifies
how certain convertible instruments, that may be settled in cash or shares, impact the calculation of diluted earnings per share. ASU
2020-06 allows for a modified or full retrospective method of transition. This update is effective for emerging growth companies following
private company adoption dates in fiscal years beginning after December 15, 2023, including interim periods within those fiscal years,
and early adoption is permitted. The Company adopted this standard as of April 1, 2022, using the modified
retrospective approach. The adoption of this guidance did not have a material impact on the accompanying unaudited condensed consolidated
financial statements.
On January 1, 2023, the Company adopted ASU 2016-13,
Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as amended, which
replaces the incurred loss methodology with an expected loss methodology, that is referred to as a current expected loss methodology (CECL).
CECL was required to be implemented for small business reporting companies after December 31, 2022. The measurement of expected losses
under the CECL methodology is applicable to financial assets measured at amortized cost, including trade receivables, loan receivables
and held-to-maturity debt securities. It also applies to off balance sheet credit exposures not accounted for as insurance, loan commitments,
standby letters of credit, financial guarantees, and similar instruments and net investment in leases, as accounted for by the lessor
under ASC 842. In addition, ASC 326 made changes to the available for-sale debt securities. One such change is to require credit losses
be accounted for as an allowance instead of a write-down on available for-sale securities that management does not intend to sell, or
believes it is more likely than not that they will be required to sell.
The Company has adopted ASC 326 using the retrospective
approach for all financial assets measured at amortized cost, which consists of trade receivables. The Company estimates the likelihood
of collection considering trade receivables-based factors such as the creditworthiness of its customers. There are no off-balance sheet
assets or guarantees. The Company recorded no change to retained earnings due to the adoption of ASC 326.
As of this date, the Company has not purchased,
nor does it intend to purchase, debt securities, eroded or financial assets, or leases within the scope of the pronouncement. If it does,
it will use the prospective transition approach.
NOTE 5. REVENUE
Contract Balances
The timing of revenue recognition, billings,
and cash collections may result in trade, unbilled receivables, and deferred revenues on the balance sheets. At times, revenue recognition
may occur before the billing, resulting in an unbilled receivable, which would represent a contract asset. The contract asset would be
a component of accounts receivable and other assets for the current and non-current portions, respectively. A contract liability is recorded
when the Company receives payments prior to earning the revenue.
NOTE 6. CORRECTION OF ERRORS IN 2022 INTERIM
FINANCIAL INFORMATION
Subsequent to the initial issuance of the Company's
2022 financial statements on February 27, 2023, management discovered that the previously issued interim financial statements for the
three and six months ended June 30, 2022 and the nine months ended September 30, 2022 did not properly record the following items in accordance
with US GAAP:
|
(a) |
the statement of cash flows inaccurately presented costs associated with the Initial Public Offering in the operating section, instead of the financing section and |
|
(b) |
a charge of $152,653 for the exercise of warrants at the time of the Initial Public Offering was incorrectly recorded as expense. |
Additionally, management introduced various reclassifications
within the statement of cash flows to present in accordance with US GAAP. The following tables summarize the impacts of these error corrections
on the Company's interim financial statements for each of the interim periods presented below:
SCHEDULE
OF ERROR CORRECTIONS
| |
| | |
| | |
| |
Condensed Balance Sheets | |
For the six months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Total assets | |
$ | 5,620,989 | | |
$ | – | | |
$ | 5,620,989 | |
| |
| | | |
| | | |
| | |
Total current liabilities | |
| 1,381,419 | | |
| – | | |
| 1,381,419 | |
| |
| | | |
| | | |
| | |
Additional paid-in capital | |
| 41,184,654 | | |
| (152,653 | ) | |
| 41,032,001 | |
Accumulated deficit | |
| (36,945,162 | ) | |
| 152,653 | | |
| (36,792,509 | ) |
Other | |
| 78 | | |
| – | | |
| 78 | |
Total stockholders’ equity | |
| 4,239,570 | | |
| – | | |
| 4,239,570 | |
| |
| | | |
| | | |
| | |
Total liabilities and stockholders’ equity | |
$ | 5,620,989 | | |
$ | – | | |
$ | 5,620,989 | |
| |
| | |
| | |
| |
Condensed Statements of Operations | |
For the six months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Gross profit (loss) | |
$ | (11,279 | ) | |
$ | – | | |
$ | (11,279 | ) |
| |
| | | |
| | | |
| | |
Sales and marketing | |
| 194,067 | | |
| – | | |
| 194,067 | |
Research and development | |
| 558,029 | | |
| – | | |
| 558,029 | |
General and administrative | |
| 2,375,126 | | |
| (152,653 | ) | |
| 2,222,473 | |
Total operating expenses | |
| 3,127,222 | | |
| (152,653 | ) | |
| 2,974,569 | |
| |
| | | |
| | | |
| | |
Total other income (expense) | |
| (1,505,102 | ) | |
| – | | |
| (1,505,102 | ) |
| |
| | | |
| | | |
| | |
Net income (loss) | |
$ | (4,643,603 | ) | |
$ | 152,653 | | |
$ | (4,490,950 | ) |
Net (loss) allocable to common stockholders | |
$ | (5,059,126 | ) | |
$ | 152,653 | | |
$ | (4,906,473 | ) |
(Loss) per share | |
$ | (1.16 | ) | |
$ | 0.04 | | |
$ | (1.12 | ) |
Weighted Average common shares outstanding | |
| 4,363,600 | | |
| 10,068 | | |
| 4,373,668 | |
| |
| | |
| | |
| |
Condensed Statements of Operations | |
For the three months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Gross profit (loss) | |
$ | (3,573 | ) | |
$ | – | | |
$ | (3,573 | ) |
| |
| | | |
| | | |
| | |
Sales and marketing | |
| 124,759 | | |
| – | | |
| 124,759 | |
Research and development | |
| 353,226 | | |
| – | | |
| 353,226 | |
General and administrative | |
| 1,883,843 | | |
| (152,653 | ) | |
| 1,731,190 | |
Total operating expenses | |
| 2,361,828 | | |
| (152,653 | ) | |
| 2,209,175 | |
| |
| | | |
| | | |
| | |
Total other income (expense) | |
| (1,342,114 | ) | |
| – | | |
| (1,342,114 | ) |
| |
| | | |
| | | |
| | |
Net income (loss) | |
$ | (3,707,515 | ) | |
$ | 152,653 | | |
$ | (3,554,862 | ) |
Net (loss) allocable to common stockholders | |
$ | (3,835,723 | ) | |
$ | 152,653 | | |
$ | (3,683,070 | ) |
(Loss) per share | |
$ | (0.49 | ) | |
$ | 0.02 | | |
$ | (0.47 | ) |
Weighted Average common shares outstanding | |
| 7,821,515 | | |
| – | | |
| 7,821,515 | |
| |
| | | |
| | | |
| | |
Condensed Statements of Cash Flows | |
For the six months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Net income (loss) | |
$ | (4,643,603 | ) | |
$ | 152,653 | | |
$ | (4,490,950 | ) |
| |
| | | |
| | | |
| | |
Adjustments to reconcile net income (loss) to net cash used in operation activities | |
| | | |
| | | |
| | |
Depreciation and amortization | |
| 94,705 | | |
| (25,000 | ) | |
| 69,705 | |
Non-cash charge settled in equity | |
| – | | |
| 1,299,507 | | |
| 1,299,507 | |
Prepaids and other current assets | |
| (308,052 | ) | |
| (140,382 | ) | |
| (448,434 | ) |
Accrued and other liabilities | |
| 728,399 | | |
| (921,718 | ) | |
| (193,320 | ) |
Other | |
| 1,047,540 | | |
| – | | |
| 1,047,540 | |
Net cash (used in) operations | |
| (3,081,011 | ) | |
| 365,060 | | |
| (2,715,951 | ) |
| |
| | | |
| | | |
| | |
Net cash (used in) investing activities | |
| (120,957 | ) | |
| – | | |
| (120,957 | ) |
| |
| | | |
| | | |
| | |
IPO Issuance costs | |
| – | | |
| (365,060 | ) | |
| (365,060 | ) |
Others | |
| 6,552,318 | | |
| – | | |
| 6,552,318 | |
Net cash provided by financing activities | |
| 6,552,318 | | |
| (365,060 | ) | |
| 6,187,258 | |
| |
| | | |
| | | |
| | |
Net cash increase (decrease) for period | |
$ | 3,350,350 | | |
$ | – | | |
$ | 3,350,350 | |
| |
| | |
| | |
| |
Condensed Statements of Changes in Stockholders’ Equity | |
June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Common Stock | |
$ | 78 | | |
$ | – | | |
$ | 78 | |
Additional paid-in capital | |
| 41,184,654 | | |
| (152,653 | ) | |
| 41,032,001 | |
Accumulated deficit | |
| (36,945,162 | ) | |
| 152,653 | | |
| (36,792,509 | ) |
Total stockholders’ equity | |
$ | 4,239,570 | | |
$ | – | | |
$ | 4,239,570 | |
NOTE 7. SUPPLEMENTAL FINANCIAL INFORMATION
Balance Sheets
Accrued and other liabilities:
Schedule of accrued and other liabilities | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Accrued bonus | |
$ | 291,812 | | |
$ | 134,704 | |
Accrued expenses | |
| 153,805 | | |
| 35,922 | |
Accrued payroll and related liabilities | |
| 47,023 | | |
| 46,250 | |
Accrued interest | |
| 14,346 | | |
| – | |
Other accrued liabilities | |
| 6,014 | | |
| 9,593 | |
Accrued and other liabilities | |
$ | 513,000 | | |
$ | 226,469 | |
NOTE 8. LEASES
Rent expense for the three months ended June
30, 2023, and 2022, was $0 and $16,425, respectively. Rent expense for the six months ended June 30, 2023, and 2022, was $0 and $32,510,
respectively.
The Company entered into a subleasing agreement
in 2021 and realized $0 and
$26,340 of sublease income
for the six months ended June 30, 2023, and 2022. Both the lease and sublease are netted within the general & administrative line
item in the Condensed Statements of Operations. Our current office lease and sublease expired on June 30, 2022.
NOTE 9. INTANGIBLE ASSETS
The Company’s intangible assets are as
follows:
Schedule of intangible assets | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
| |
| | |
| |
Patents and licenses | |
$ | 2,220,363 | | |
$ | 2,147,728 | |
Other | |
| 5,017 | | |
| 5,017 | |
Total intangible assets gross | |
| 2,225,380 | | |
| 2,152,745 | |
Less: accumulated amortization | |
| (1,021,343 | ) | |
| (942,538 | ) |
Intangible assets, net | |
$ | 1,204,037 | | |
$ | 1,210,207 | |
Patents and licenses costs are accounted for as
intangible assets and amortized over the life of the patent or license agreement and charged to research and development.
Amortization expense related to purchased intangible
assets was $39,940 and $33,396 for the three months ended June 30, 2023, and 2022, respectively. Amortization expense related to purchased
intangible assets was $78,805 and $66,583 for the six months ended June 30, 2023, and 2022, respectively.
Patents and trademarks are reviewed at least annually
for impairment. No impairment was recorded through June 30, 2023, and December 31, 2022, respectively.
Future amortization of intangible assets is as
follows:
Schedule of future amortization | |
| | |
2023 | |
$ | 81,096 | |
2024 | |
| 162,191 | |
2025 | |
| 162,191 | |
2026 | |
| 162,191 | |
2027 and beyond | |
| 636,368 | |
Total | |
$ | 1,204,037 | |
NOTE 10. SHORT TERM NOTES, CONVERTIBLE
DEBT, AND DERIVATIVE LIABILITIES
Senior Notes Payable
In May 2023, the Company issued $1,437,500 unsecured senior notes that
mature on May 16, 2024 (“the Senior Notes Payable”), for cash proceeds of $1,250,000. The Senior Notes Payable contain an
original issue discount of 15.0% and accrue interest at an annual rate of 8.0%. The Company incurred issuance costs, recorded as deferred
financing costs, of $203,575 relating to due diligence and legal costs associated with the transaction.
The Company evaluated the embedded redemption and contingent interest
features in the Senior Notes Payable to determine if such features were required to be bifurcated as an embedded derivative liability.
In accordance with ASC 815-40, Derivatives and Hedging Activities, the embedded redemption features and contingent interest feature
were accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value at each reporting date. The Company
fair valued such derivative liabilities and recorded a debt discount at issuance of $163,170.
The Company issued warrants to purchase 1,232,156 shares of common
stock to the holders (the “Senior Notes Warrants”) with an exercise price of $0.6262 per share. The Company accounted for
the warrants in accordance with the guidance contained in ASC 815 “Derivatives and Hedging” whereby under that provision these
warrants did not meet the criteria for equity treatment and were recorded as a liability. As such, these warrants are recorded at fair
value as of each reporting date with the change in fair value reported within other income in the accompanying consolidated statements
of operations as “Change in fair value of warrant liability” until the warrants are exercised, expired or other facts and
circumstances lead the warrant liability to be reclassified to stockholders’ equity. The fair value of the Senior Notes Warrants
at issuance was $579,818 and was recorded as a debt discount.
In connection with the issuance of the Senior Notes Payable, the Company
paid a commitment fee in the form of 339,360 shares of unregistered common stock to the holders. The commitment fee has a fair value at
issuance of $175,619 and is recorded as a deferred financing cost.
The resulting debt discounts from the derivative liabilities, warrant
liabilities and deferred financing costs were presented as a direct deduction from the carrying amount of that debt liability and amortized
to interest expense using the effective interest rate method. For the six months ended June 30, 2023, the Company recognized $28,520 in
amortization of debt discounts and deferred financing costs which is recorded in interest expense.
The following table reconciles the Senior Notes Payable and unamortized
deferred financing costs and debt discounts relating to the derivative liabilities and warrant liabilities.
Note payable, net of discount:
Schedule of derivative liabilities | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Note Payable | |
$ | 1,437,500 | | |
$ | – | |
Less: Unamortized Discounts and Deferred Financing Costs | |
| | | |
| – | |
Warrants | |
| (567,543 | ) | |
| – | |
Derivative | |
| (159,716 | ) | |
| – | |
Issuance cost | |
| (591,403 | ) | |
| – | |
Total notes payable discount | |
| (1,318,662 | ) | |
| – | |
Note payable, net of discount | |
$ | 118,838 | | |
$ | – | |
Promissory Notes Payable
In June 2021, the Company issued $2.0 million of promissory notes that matured at the earlier of the consummation of a Qualified Financing or May 31,
2022. The promissory notes incorporated the following major attributes: secured by a lien and security interest on substantially all
of the Company’s assets; interest accrues at 33%; holder option to convert the accrued interest into the Company securities
being offered in a Qualified Financing at 30% (i.e. 70% discount) of the price being paid by other investors in the Qualified Financing;
and automatic conversion in the case of a Qualifying IPO of the accrued interest into the Company securities being offered in the Qualifying
IPO at 30% (70% discount) of the price being paid by other investors in the Qualifying IPO. If the promissory notes remained outstanding
after May 31, 2022, the Company had the option to extend the promissory notes upon the payment of an extension fee, which consisted of
150,000 warrants (20,080 warrants post-split) with a five-year term, to purchase shares of the Company’s common stock at a price
of $ 0.01 per share ($0.0747 post-split).
On April 21, 2022, the registration statement
for our IPO was declared effective. In connection with the effectiveness of the IPO registration statement, all accrued interest on the
Company's outstanding secured promissory notes was converted into (i) 426,768 post-split common shares and (ii) 426,768 post-split common
stock warrants, with a $1,299,507 beneficial conversion rate charged to interest expense.
On April 27, 2022, the Company used $2 million
of the IPO proceeds to retire all outstanding secured promissory notes.
NOTE 11. COMMITMENTS AND CONTINGENCIES
Royalty Agreement
The Company has an exclusive license agreement
with the Regents of the University of California to make, use, sell and otherwise distribute products under certain of the Regents of
the University of California’s patents anywhere in the world. The Company is obligated to pay a minimum annual royalty of $50,000,
and an earned royalty of 4% of net sales. The minimum annual royalty will be applied against the earned royalty due for the calendar year
in which the minimum payment was made. The license agreements expire upon expiration of the patents and may be terminated earlier if the
Company so elects. The U.S. licensed patents that are currently issued expire between 2026 and 2029, without considering any possible
patent term adjustment or extensions and assuming payment of all appropriate maintenance, renewal, annuity, or other governmental fees.
The Company recorded royalty costs of $12,500 for the three months ended June 30, 2023, and 2022, respectively, and $25,000 for the six
months ended June 30, 2023, and 2022, respectively, as Cost of Revenue.
Litigation
To date, the Company has not been involved in
legal proceedings arising in the ordinary course of its business. If any legal proceeding occurs, the Company will record a provision
for a loss when it believes that it is both probable that a loss has been incurred and the amount can be reasonably estimated, although
litigation is inherently unpredictable and is subject to significant uncertainties, some of which are beyond the Company’s control.
Should any of these estimates and assumptions change or prove to have been incorrect, the Company could incur significant charges related
to legal matters that could have a material impact on its results of operations, financial position and cash flows.
NOTE 12. STOCKHOLDERS’ EQUITY
The Company filed an Amended and Restated Certificate
of Incorporation on April 21, 2022, as part of the IPO. The Company is authorized to issue two classes of stock to be designated, respectively,
“common stock” and “preferred stock.” The total number of shares which the Company is authorized to issue is
two hundred twenty million (220,000,000) shares. Two hundred million (200,000,000) shares are authorized to be common stock, having a
par value per share of $0.00001. Twenty million (20,000,000) shares are authorized to be preferred stock, having a par value per share
of $0.00001. As of June 30, 2023, the Company had 8,200,875 common shares outstanding.
Stockholders’ Vote – Reverse stock
split
We held a special meeting of stockholders on March
24, 2023. At the special meeting, our stockholders approved one proposal, which was to grant discretionary authority to our board of directors
to (i) amend our certificate of incorporation to combine outstanding shares of our common stock into a lesser number of outstanding shares,
or a “reverse stock split,” at a specific ratio within a range of one-for-five (1-for-5) to a maximum of a one-for-fifty (1-for-50)
split, with the exact ratio to be determined by our board of directors in its sole discretion; and (ii) effect the reverse stock split,
if at all, within one year of the date the proposal was approved by stockholders.
Series A-1, A-2, A-3, A-4, B, B-1, B-2, and
B-3 Preferred Stock
Prior to the IPO, the Company had authorized two
classes of shares. These classes included shares of common stock and preferred stock. There was one authorized series of shares of common
stock and eight existing authorized series of preferred stock: Series A-1, A-2, A-3, A-4, B, B-1, B-2, and B-3.
The Series B, B-1, B-2 and B-3 preferred stock
earned a dividend rate is 6.0%. Dividends were cumulative. The accrued and unpaid dividends were payable in shares of common stock in
certain events (including an IPO) at the then current fair market value of the common stock.
The preferred shares converted to common shares on a 1:1 pre-split
basis immediately prior to the Stock Split on April 21, 2022.
Series A Preferred Stock
In February 2023 the Company sold one (1) share
of the Company’s newly designated Series A preferred stock to Jeffrey Thramann, the Company’s Executive Chairman, for a purchase
price of $1,000. The share of Series A preferred stock had proportional voting rights that were limited to the proposal to approve a reverse
stock split of the Company’s common stock. Following the March 24, 2023, special meeting, the Company redeemed the one outstanding
share of Series A preferred stock on March 28, 2023, in accordance with its terms. The redemption price was $1,000. No Series A preferred
stock remains outstanding.
Warrants
Pre-Funded Placement Agent Warrants
During the six months ended June 30, 2023, the
Company issued 54,340 shares of common stock in the form of pre-funded warrants to the placement agent in connection with the Senior Notes
Payable issuance discussed in Note 10. The value of the warrants was recorded as a debt discount on the Notes.
Warrants issued with Convertible Notes
During the years ended December 31, 2022, and
2021, the Company issued 17,286
and 58,846
warrants, respectively, to certain investors who participated over an agreed investment minimum amount in the purchase of our
convertible notes. The value of the warrants was recorded as a debt discount and expensed based on the fair value. Just prior to the
IPO, these common stock warrants were exercised on a net share basis for 60,408
common shares (451,245 pre-split shares).
Warrants issued in connection with the IPO
In connection with the Company’s IPO, all
accrued interest on the Company's outstanding secured promissory notes were converted into (i) 426,768 post-split common shares and (ii)
426,768 post-split common stock warrants, with beneficial conversion rates charged to interest expense upon conversion. These warrants
have an exercise price of $4.35 per share.
In the IPO, the Company sold 2,165,000 units,
at a public offering price of $4.35 per unit. Each unit consisted of (i) one share of common stock and (ii) one common stock warrant (“IPO
Warrant”) with an exercise price of $4.35 per share. The common stock and the IPO Warrants were immediately separable and issued
separately in the offering. The IPO Warrants are listed and tradeable on the NASDAQ stock market, immediately exercisable at the option
of the holder, and expire five years from the date of issuance.
On April 22, 2022, the IPO underwriters partially
exercised their over-allotment option for an additional 324,750 IPO Warrants.
In connection with the IPO, we issued to the representative
of the underwriters common stock warrants for 173,200 shares with an exercise price of $5.44 per share. The representative's warrants
are exercisable commencing October 26, 2022, and will expire on April 26, 2027.
The Company evaluated the terms of all warrants
issued at the IPO and determined that they should be classified as equity instruments based upon accounting guidance provided in ASC 480,
Distinguishing Liabilities from Equity, and ASC 815, Derivatives and Hedging. Since the Company determined that the warrants were equity
classified, the Company recorded the proceeds from the IPO, net of issuance costs, within common stock at par value and the balance of
proceeds to additional paid in capital.
As of June 30, 2023, 2,489,750
IPO Warrants were outstanding.
NOTE 13. NET LOSS PER SHARE OF COMMON STOCK
Basic and diluted net loss per share is computed
by dividing net loss attributable to stockholders by the weighted average number shares of common stock outstanding during the period
and shares issuable for vested restricted stock units. Potentially dilutive outstanding shares of common stock equivalents were excluded
from the computation of diluted net loss per share for loss periods presented because including them would have been antidilutive.
A reconciliation of the numerator and denominator
used in the calculation of basic and diluted net loss per share attributable to stockholders follows:
Reconciliation of diluted shares | |
| | |
| |
| |
Three Months Ended June 30, | |
| |
2023 | | |
2022 | |
Numerator: | |
| | |
| |
Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share | |
$ | (1,464,557 | ) | |
$ | (3,683,070 | ) |
Denominator: | |
| | | |
| | |
Weighted average shares outstanding used to compute basic and dilutive loss per share | |
| 8,087,755 | | |
| – | |
Weighted average shares issuable for vested restricted stock units | |
| 199,914 | | |
| – | |
Total weighted average shares diluted | |
| 8,287,669 | | |
| 7,821,515 | |
| |
| | |
| |
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
Numerator: | |
| | | |
| | |
Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share | |
$ | (2,648,017 | ) | |
$ | (4,906,473 | ) |
Denominator: | |
| | | |
| | |
Weighted average shares outstanding used to compute basic and dilutive loss per share | |
| 7,974,635 | | |
| 4,373,668 | |
Weighted average shares issuable for vested restricted stock units | |
| 145,347 | | |
| – | |
Total weighted average shares diluted | |
| 8,119,982 | | |
| 4,373,668 | |
The following outstanding potentially dilutive
securities were excluded from the weighted average calculation of dilutive loss per share attributable to common stockholders because
their impact would have been antidilutive for the period presented:
Schedule of anti-dilutive securities excluded from computation of earnings per share | |
| | |
| |
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
| | |
| |
Series A and B convertible preferred stock | |
| – | | |
| 1,639,559 | |
Warrants | |
| 3,518,550 | | |
| 1,570,236 | |
Restricted stock units | |
| 692,422 | | |
| – | |
Stock options | |
| 2,738,820 | | |
| 2,351,510 | |
| |
| 6,949,792 | | |
| 5,561,305 | |
NOTE 14. STOCK BASED COMPENSATION
2022 Aclarion Equity Incentive Plan
On April 21, 2022, in connection with the IPO,
the Company adopted the 2022 Aclarion Equity Incentive Plan, or “2022 Plan”. Our board of directors has appointed the compensation
committee of our board of directors as the committee under the 2022 Plan with the authority to administer the 2022 Plan. The initial
aggregate number of our shares of common stock that may be issued under the 2022 Plan was 2,000,000
shares, subject to adjustments as described in the 2022 Plan.
The 2022 Plan contains an “evergreen”
provision, pursuant to which the number of shares of common stock reserved for issuance pursuant to awards under such plan shall be increased
on the first day of each year beginning in 2023 equal to the lesser of (a) five percent (5%) of the shares of stock outstanding on the
last day of the immediately preceding fiscal year and (b) such smaller number of shares of stock as determined by our board of directors.
On January 1, 2023, an additional 393,076 shares were added to the 2022 Plan pursuant to the evergreen provision. As a result, the aggregate
number of our shares of common stock that may be issued under the 2022 Plan has been increased to 2,393,076 shares.
Options granted under the 2022 Plan may be incentive
stock options or non-statutory stock options, as determined by the administrator at the time of grant of an option. RSUs and restricted
stock may also be granted under the 2022 Plan. Grants vest in accordance with the grant terms. Options generally are exercisable for a
period of up to 10 years from the grant date.
No
options were granted in the three months and six months ended June 30, 2023.
Nocimed, Inc. 2015 Stock Plan
The Company maintains the Nocimed, Inc. 2015 Stock
Plan, or the “Existing Plan”, under which the Company could grant 2,440,931 post-split shares or options of the Company to
our employees, consultants, and other service providers. The Company suspended the Existing Plan in connection with the IPO. No further
awards will be granted under the Existing Plan, but awards granted prior to the IPO will continue in accordance with their terms and the
terms of the Existing Plan.
Determining Fair Value of Stock Options
The fair value of each grant of stock options
was determined by the Company using the methods and assumptions discussed below. Each of these inputs is subjective and generally requires
significant judgment to determine.
Valuation and Amortization Method —The
Company estimates the fair value of its stock options using the Black-Scholes-Merton option-pricing model. This fair value is then amortized
over the requisite service periods of the awards.
Expected Term—The Company estimates
the expected term of stock option by taking the average of the vesting term and the contractual term of the option, as illustrated by
the simplified method.
Expected Volatility—The expected
volatility is derived from the Company’s expectations of future market volatility over the expected term of the options.
Risk-Free Interest Rate—The risk-free
interest rate is based on the 10-year U.S. Treasury yield curve on the date of grant.
Dividend Yield—The dividend yield
assumption is based on the Company’s history and expectation of no dividend payouts.
Stock Award Activity
A summary of option activity under the Company’s
incentive plans is as follows:
Schedule of option activity | |
| | |
| | |
| | |
| |
| |
Options Outstanding | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Life (In Years) | | |
Aggregate Intrinsic Value of Unexercised Options | |
Balance at December 31, 2022 | |
| 2,738,820 | | |
$ | 1.94 | | |
| 8.4 | | |
$ | 0 | |
Options granted | |
| – | | |
| – | | |
| – | | |
| | |
Options exercised | |
| – | | |
| – | | |
| – | | |
| | |
Options forfeited/expired | |
| – | | |
| – | | |
| – | | |
| | |
Balance at June 30, 2023 | |
| 2,738,820 | | |
$ | 1.94 | | |
| 7.9 | | |
$ | 0 | |
| |
| | | |
| | | |
| | | |
| | |
Exercisable at December 31, 2022 | |
| 2,169,088 | | |
$ | 1.87 | | |
| 8.3 | | |
$ | 0 | |
Exercisable at June 30, 2023 | |
| 2,283,224 | | |
$ | 1.89 | | |
| 7.8 | | |
$ | 0 | |
The aggregate intrinsic value in the table above
of the unexercised options reflects the total pre-tax intrinsic value (the difference between the Nasdaq closing price on June 30, 2023,
and the exercise price of the options that would have been received by option holders if all options exercisable had been exercised).
As of June 30, 2023, there was approximately $443,251
of total unrecognized compensation cost related to non-vested stock options, which is expected to be recognized over the next 27 months.
Restricted Stock Units
In the six months ended June 30, 2023, the Company
granted RSUs under the 2022 Plan that have a combination of time-based and performance-based vesting, contingent upon continued service
with the Company. The Company granted certain consultants an aggregate of 398,452 RSUs.
RSU activity under the 2022 Plan was as follows
for the six months ended June 30, 2023:
Schedule of RSU activity |
|
|
|
|
|
|
|
|
|
|
RSU’s
Outstanding |
|
|
Weighted-Average Grant-Date Fair value per Unit |
|
Nonvested as of December 31, 2022 |
|
|
446,525 |
|
|
$ |
0.63 |
|
Granted |
|
|
398,452 |
|
|
|
0.76 |
|
Vested |
|
|
(206,302 |
) |
|
|
0.65 |
|
Forfeited |
|
|
– |
|
|
|
– |
|
Nonvested as of June 30, 2023 |
|
|
638,675 |
|
|
$ |
0.70 |
|
The grant date fair value for a RSU is the
market price of the common stock on the date of grant. The total share-based compensation expense related to RSUs recognized during
the six months ended June 30, 2023, was $105,478.
As of June 30, 2023, there was approximately $281,330
total unrecognized compensation cost related to non-vested RSUs which is expected to be recognized over the next twelve months.
As of June 30, 2023, the Company is obligated
to issue 241,692 shares of common stock associated with vested Restricted Stock Units.
Stock-based Compensation Expense
The following table summarizes the total stock-based
compensation expense included in the Company’s statements of operations for the periods presented:
Schedule of stock-based compensation expense | |
| | | |
| | | |
| | | |
| | |
| |
Three months ended June 30, | | |
Six months ended June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Sales and marketing | |
$ | 78,688 | | |
$ | 848 | | |
$ | 106,997 | | |
$ | 1,696 | |
Research and development | |
| 2,055 | | |
| 3,064 | | |
| 5,615 | | |
| 6,129 | |
General and administrative | |
| 55,888 | | |
| 697,593 | | |
| 106,551 | | |
| 716,802 | |
Total share based compensation | |
$ | 136,631 | | |
$ | 701,505 | | |
$ | 219,162 | | |
$ | 724,627 | |
NOTE 15. SUBSEQUENT EVENTS
Resolution of Nasdaq
Notice Regarding Late Filing of 10-Q Report
As previously disclosed,
on May 23, 2023, the Company received a notice from Nasdaq notifying the Company that because the Company was delinquent in filing its
Form 10-Q for the quarter ended March 31, 2023, the Company no longer complied with Nasdaq Listing Rule 5250(c)(1), which requires companies
with securities listed on Nasdaq to timely file all required periodic reports with the SEC. On July 3, 2023, the Company filed its Form
10-Q for the quarter ended March 31, 2023 with the SEC. On July 5, 2023, the Company received a letter from Nasdaq indicating that the
Company was now in compliance with Nasdaq Listing Rule 5250(c)(1). Nasdaq’s letter indicated that this matter is now closed.
Nasdaq Non-Compliance
As indicated in our Form 12b-25 Notification of Late Filing filed on
August 14, 2023, we have been delayed in filing with the SEC our Quarterly Report on Form 10-Q for the quarter ended June 30, 2023. On
August 23, 2023, the Company received a notice from Nasdaq notifying the Company that because the Company remains delinquent in filing
its Form 10-Q, the Company no longer complies with Nasdaq Listing Rule 5250(c)(1), which requires companies with securities listed on
Nasdaq to timely file all required periodic reports with the SEC. The notice received from Nasdaq has no immediate effect on the listing
or trading of the Company’s securities on Nasdaq. However, if the Company would fail to timely regain compliance with Rule 5250(c)(1),
the Company’s securities would be subject to delisting from Nasdaq. Under the Nasdaq rules, the Company has until October 22, 2023
(60 days after Nasdaq’s notice) to submit a plan to regain compliance with the Rule 5250(c)(1). The Company expects that
with the filing of this Form 10-Q, we have regained compliance with Rule 5250(c)(1).
Nasdaq Delisting Notices
On March 3, 2023, we received a letter from Nasdaq
indicating that we were not in compliance with Nasdaq Listing Rule 5550(b)(1), which requires companies listed on Nasdaq to maintain
a minimum of $2,500,000 in stockholders’ equity for continued listing. At December 31, 2022, we reported stockholders’ equity
of $1,787,751 (prior to restatement, see Note 4 of form 10-K/A filed June 12, 2023), and, as a result, we did not satisfy Listing Rule
5550(b)(1). Nasdaq allowed us a period of 45 calendar days from the date of the letter, or until April 17, 2023, to submit a plan to
regain compliance with the stockholders’ equity requirement under Nasdaq Listing Rule 5550(b)(1). We submitted such a plan to Nasdaq
on April 12, 2023. On April 20, 2023, the Company received a letter from Nasdaq granting us an additional 180-day period, or until August
30, 2023, to regain compliance with Nasdaq Listing Rule 5550(b)(1).
Separately, on August 4, 2023, we received a notice
from Nasdaq indicating that we were not in compliance with the $1.00 Minimum Bid Price requirement set forth in Nasdaq Listing Rule 5550(a)(2)
for continued listing on The Nasdaq Capital Market (the “Bid Price Requirement”). This notice indicated that the Company will
be provided 180 calendar days in which to regain compliance. If at any time during this 180 calendar day period the bid price of the Company’s
common stock closes at or above $1.00 per share for a minimum of ten consecutive business days, the Nasdaq staff (the “Staff”)
will provide the Company with a written confirmation of compliance and the matter will be closed.
Alternatively, if the Company fails to
regain compliance with Rule 5550(a)(2) prior to the expiration of the initial 180 calendar day period, the Company may be eligible
for an additional 180 calendar day compliance period, provided (i) it meets the continued listing requirement for market value of
publicly held shares and all other applicable requirements for initial listing on The Nasdaq Capital Market (except for the Bid
Price Requirement) and (ii) it provides written notice to Nasdaq of its intention to cure this deficiency during the second
compliance period by effecting a reverse stock split, if necessary. In the event the Company does not regain compliance with Rule
5550(a)(2) prior to the expiration of the initial 180 calendar day period, and if it appears to the Staff that the Company will not
be able to cure the deficiency, or if the Company is not otherwise eligible, the Staff will provide the Company with written
notification that its securities are subject to delisting from The Nasdaq Capital Market. At that time, the Company may appeal the
delisting determination to a Hearings Panel. The Company intends to consider all options to regain compliance with all Nasdaq
continued listing requirements.
Amendment to Unsecured Non-Convertible Notes
On May 16, 2023, the Company entered into a securities
purchase agreement with accredited investors for an unsecured non-convertible note financing. The Company has received $1,250,000 of gross
proceeds in connection with the first tranche closing of this financing.
Pursuant to the securities purchase agreement,
the Company has the option, subject to certain conditions, to close on a second tranche of this financing. If the second tranche is closed,
the Company would receive an additional $750,000 of gross proceeds in connection with the second tranche closing of this financing. The
option for the second tranche is exercisable by the Company at any time until the earlier of (x) the date no first tranche notes remain
outstanding and (y) the six-month anniversary of the first tranche closing date.
On August 14, 2023, the Company and the note
holders agreed to waive monthly interest payments on the first tranche notes and the second tranche notes (if issued in the future).
Item 2. Management’s Discussion and Analysis
of Financial Condition and Results of Operations.
The following discussion and analysis should
be read in conjunction with the unaudited condensed financial statements and related notes included elsewhere in this Quarterly Report
and our audited financial statements and related notes included in our Annual Report on Form 10-K/A for the year ended December 31, 2022,
which was filed with the SEC on June 12, 2023. This discussion and analysis and other parts of this Quarterly Report contain forward-looking
statements based upon current beliefs, plans and expectations that involve risks, uncertainties and assumptions, such as statements regarding
our plans, objectives, expectations, intentions and projections. Our actual results and the timing of selected events could differ materially
from those anticipated in these forward-looking statements as a result of several factors, including those set forth under Part II, Item
1A, “Risk Factors” and elsewhere in this Quarterly Report. You should carefully read the “Risk Factors” section
of this Quarterly Report and of our Annual Report on Form 10-K/A for the year ended December 31, 2022, which was as filed with the SEC
on June 12, 2023, to gain an understanding of the important factors that could cause actual results to differ materially from our forward-looking
statements. Please also see the section entitled “Special Note Regarding Forward-Looking Statements.”
Overview
Corporate Information
We currently operate as a Delaware corporation,
under the name Aclarion, Inc.
Results of operations
For the Three Months Ended June 30, 2023,
and 2022:
The following table summarizes our results of
operations for the three months ended June 30, 2023, and 2022.
| |
Three Months Ended June 30, | | |
| |
| |
2023 | | |
2022 | | |
$ Change | |
Revenue | |
| | |
| | |
| |
Revenue | |
$ | 17,072 | | |
$ | 10,676 | | |
$ | 6,396 | |
Cost of revenue | |
| 19,301 | | |
| 14,249 | | |
| 5,052 | |
Gross profit (loss) | |
| (2,229 | ) | |
| (3,573 | ) | |
| 1,354 | |
| |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | |
Sales and marketing | |
| 207,790 | | |
| 124,759 | | |
| 83,031 | |
Research and development | |
| 250,006 | | |
| 353,226 | | |
| (103,220 | ) |
General and administrative | |
| 946,175 | | |
| 1,731,190 | | |
| (785,014 | ) |
Total operating expenses | |
| 1,403,971 | | |
| 2,209,175 | | |
| (805,203 | ) |
| |
| | | |
| | | |
| | |
Income (loss) from operations | |
| (1,406,200 | ) | |
| (2,212,748 | ) | |
| 806,547 | |
| |
| | | |
| | | |
| | |
Other income (expense): | |
| | | |
| | | |
| | |
Interest expense | |
| (47,139 | ) | |
| (1,340,666 | ) | |
| 1,293,527 | |
Changes in value of warrant and derivative liabilities | |
| (11,800 | ) | |
| – | | |
| (11,800 | ) |
Other, net | |
| 583 | | |
| (1,447 | ) | |
| 2,030 | |
Total other income (expense) | |
| (58,356 | ) | |
| (1,342,114 | ) | |
| 1,283,758 | |
| |
| | | |
| | | |
| | |
Income (loss) before income taxes | |
| (1,464,557 | ) | |
| (3,554,862 | ) | |
| 2,090,305 | |
Income tax provision | |
| – | | |
| – | | |
| – | |
Net income (loss) | |
$ | (1,464,557 | ) | |
$ | (3,554,862 | ) | |
$ | 2,090,305 | |
| |
| | | |
| | | |
| | |
Dividends accrued for preferred stockholders | |
$ | – | | |
$ | (128,208 | ) | |
$ | 128,208 | |
Net income (loss) allocable to common stockholders | |
$ | (1,464,557 | ) | |
$ | (3,683,070 | ) | |
$ | 2,218,513 | |
Net income (loss) per share allocable to common shareholders | |
$ | (0.18 | ) | |
$ | (0.47 | ) | |
$ | 0.29 | |
Weighted average shares of common stock outstanding, basic and diluted | |
| 8,287,669 | | |
| 7,821,515 | | |
| 466,154 | |
Total revenues. Total revenues for
the quarter ended June 30, 2023 were $17,072, which was an increase of $6,396, or 60%, from $10,676 for the quarter ended June 30, 2022.
The increase in revenues resulted from a Purchase Order from the University of North Carolina at Chapel Hill.
Cost of Revenue. Direct cost of
revenue is comprised of hosting and software costs, field support, UCSF royalty cost, NuVasive commission of 6%, partner fees (Radnet),
and credit card fees. Total cost of revenue was $19,301 for the quarter ended June 30, 2023, compared to $14,249 for the quarter ended
June 30, 2022, an increase of 35%. This change is due to the increase in revenues and related costs.
Sales and Marketing. Sales and marketing
expenses were $207,790 for the quarter ended June 30, 2023, compared to $124,759 for the quarter ended June 30, 2022, an increase of $83,031
or 67%. This increase was driven by Key Opinion Leader restricted stock unit vesting, conferences, and travel expenses.
Research and Development. Research
and development expenses were $250,006 for the quarter ended June 30, 2023, compared to $353,266 for the quarter ended June 30, 2022,
a decrease of $103,220 or 29%. The decrease was primarily driven by a $123,828 payment to UCSF for the quarter ended June 30, 2022 for
a milestone license payment upon IPO.
General and Administrative. General
and administrative expenses were $946,175 for the quarter ended June 30, 2023, a decrease of $785,014 or 45%, from $1,731,190 for the
quarter ended June 30, 2022. The Company transitioned from private to public with its IPO in April 2022. For the quarter ended June 30,
2022, the Company incurred post-IPO expenses related to bonus payouts and stock compensation expenses, which were not incurred for the
quarter ended June 30, 2023.
Interest Expense. Interest expense
was $47,139 for the quarter ended June 30, 2023, a decrease of $1,293,527, from the $1,340,666 for the quarter ended June 30, 2022. The
decrease in interest expense year-over-year was primarily driven by the $1.3 million beneficial conversion rate charged to interest expense
for the conversion of all accrued interest on the Company's outstanding secured promissory notes into common shares and common stock warrants
in connection with the effectiveness of the April 2022 IPO.
For the Six Months Ended June 30, 2023,
and 2022:
The following table summarizes our results of
operations for the six months ended June 30, 2023, and 2022.
| |
Six Months Ended June 30, | | |
| |
| |
2023 | | |
2022 | | |
$ Change | |
Revenue | |
| | |
| | |
| |
Revenue | |
$ | 42,542 | | |
$ | 19,702 | | |
$ | 22,840 | |
Cost of revenue | |
| 36,754 | | |
| 30,981 | | |
| 5,773 | |
Gross profit (loss) | |
| 5,788 | | |
| (11,279 | ) | |
| 17,067 | |
| |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | |
Sales and marketing | |
| 385,074 | | |
| 194,067 | | |
| 191,006 | |
Research and development | |
| 454,405 | | |
| 558,029 | | |
| (103,624 | ) |
General and administrative | |
| 1,753,774 | | |
| 2,222,473 | | |
| (468,699 | ) |
Total operating expenses | |
| 2,593,253 | | |
| 2,974,569 | | |
| (381,316 | ) |
| |
| | | |
| | | |
| | |
Income (loss) from operations | |
| (2,587,464 | ) | |
| (2,985,848 | ) | |
| 398,384 | |
| |
| | | |
| | | |
| | |
Other income (expense): | |
| | | |
| | | |
| | |
Interest expense | |
| (48,519 | ) | |
| (1,503,407 | ) | |
| 1,454,888 | |
Changes in value of warrant and derivative liabilities | |
| (11,800 | ) | |
| – | | |
| (11,800 | ) |
Other, net | |
| (234 | ) | |
| (1,695 | ) | |
| 1,462 | |
Total other income (expense) | |
| (60,552 | ) | |
| (1,505,102 | ) | |
| 1,444,550 | |
| |
| | | |
| | | |
| | |
Income (loss) before income taxes | |
| (2,648,017 | ) | |
| (4,490,950 | ) | |
| 1,842,934 | |
Income tax provision | |
| – | | |
| – | | |
| – | |
Net income (loss) | |
$ | (2,648,017 | ) | |
$ | (4,490,950 | ) | |
$ | 1,842,934 | |
| |
| | | |
| | | |
| | |
Dividends accrued for preferred stockholders | |
$ | – | | |
$ | (415,523 | ) | |
$ | 415,523 | |
Net income (loss) allocable to common stockholders | |
$ | (2,648,017 | ) | |
$ | (4,906,473 | ) | |
$ | 2,258,457 | |
Net income (loss) per share allocable to common shareholders | |
$ | (0.33 | ) | |
$ | (1.12 | ) | |
$ | 0.79 | |
Weighted average shares of common stock outstanding, basic and diluted | |
| 8,119,982 | | |
| 4,373,668 | | |
| 3,746,314 | |
Total revenues. Total revenues for
the six months ended June 30, 2023 were $42,542, which was an increase of $22,840, or 116%, from $19,702 for the six months ended June
30, 2022. The increase in revenues resulted from a Purchase Order from the University of North Carolina at Chapel Hill.
Cost of Revenue. Direct cost of
revenue is comprised of hosting and software costs, field support, UCSF royalty cost, NuVasive commission of 6%, partner fees (Radnet),
and credit card fees. Total cost of revenue was $36,754 for the six months ended June 30, 2023, compared to $30,981 for the six months
ended June 30, 2022, an increase of 19%. This change is due to the increase in revenues and related costs.
Sales and Marketing. Sales and marketing
expenses were $385,074 for the six months ended June 30, 2023, compared to $194,067 for the six months ended June 30, 2022, an increase
of $191,006 or 98%. This increase was driven by Key Opinion Leader restricted stock unit vesting, conferences, and travel expenses.
Research and Development. Research
and development expenses were $454,405 for the six months ended June 30, 2023, compared to $558,029 for the six months ended June 30,
2022, a decrease of $103,624. The decrease was primarily driven by a $123,828 payment to UCSF for the quarter ended June 30, 2022 related
to a milestone license payment upon the April 2022 IPO.
General and Administrative. General
and administrative expenses were $1,753,774 for the six months ended June 30, 2023, a decrease of $468,699 or 21%, from $2,222,473 for
the six months ended June 30, 2022.
The Company transitioned from private to public
with its IPO in April 2022. For the six months ended June 30, 2022, the Company incurred post-IPO expenses related to bonus payouts and
stock compensation expenses, which were not incurred for the six months ended June 30, 2023. This year-over-year decrease in 2023 was
partially offset by increased director and officer insurance premiums with six months paid in 2023 compared to just over two months in
2022.
Interest Expense. Interest expense
was $48,519 for the six months ended June 30, 2023, a decrease of $1,454,888, from the $1,503,407 for the six months ended June 30, 2022.
The decrease in interest expense year-over-year was primarily driven by the $1.3 million beneficial conversion rate charged to interest
expense for the conversion of all accrued interest on the Company's outstanding secured promissory notes into common shares and common
stock warrants in connection with the effectiveness of the April 2022 IPO.
Critical accounting policies and use of estimates
Our Management’s Discussion and Analysis
of Financial Condition and Results of Operations is based on our financial statements, which have been prepared in accordance with generally
accepted accounting principles in the United States. The preparation of our financial statements and related disclosures requires us to
make estimates and assumptions that affect the reported amounts of assets and liabilities, costs and expenses and the disclosure of contingent
assets and liabilities in our financial statements. We base our estimates on historical experience, known trends and events and various
other factors that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the
carrying values of assets and liabilities that are not readily apparent from other sources. We evaluate our estimates and assumptions
on an ongoing basis. Our actual results may differ from these estimates.
While our significant accounting policies are
described in more detail in the notes to our financial statements, we believe that the following accounting policies are those most critical
to the judgments and estimates used in the preparation of our financial statements.
Revenue Recognition
The Company derives its revenues from one source,
the delivery of Nociscan reports to medical professionals. Revenues are recognized when a contract with a customer exists, and the control
of the promised services are transferred to our customers. The amount of revenue recognized reflects the consideration we expect to receive
in exchange for those services. Substantially all of our revenues are generated from contracts with customers in the United States.
Equity-Based Compensation
Certain of our employees and consultants have
received grants of common stock options and RSUs in our company. These awards are accounted for in accordance with guidance prescribed
for accounting for equity-based compensation. Based on this guidance and the terms of the awards, the awards are equity classified.
Until our April 2022 IPO, we were a private company
with no active public market for our common equity. Therefore, we had periodically determined the overall value of our company and the
estimated per share fair value of our common equity at their various dates using contemporaneous valuations performed in accordance with
the guidance outlined in the American Institute of CPA’s Practice Aid. Since a public trading market for our common stock has been
established in connection with the completion of our IPO, it will no longer be necessary for us to estimate the fair value of our common
stock in connection with our accounting for equity awards we may grant, as the fair value of our common stock will be its public market
trading price.
For financial reporting purposes, we performed
common stock valuations as a private company with the assistance of a third-party specialist. Subsequent to the initial public offering,
the fair value of the Company’s common stock underlying its equity awards is based on the quoted market price of the Company’s
common stock on the grant date.
Going Concern
As a result of the Company’s recurring losses
from operations and the need for additional financing to fund its operating and capital requirements, there is uncertainty regarding the
Company’s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt as to the
Company’s ability to continue as a going concern.
The Company had a cash and restricted cash balance
of $614,518 as of June 30, 2023. On May 16, 2023, we entered into a securities purchase agreement with accredited investors for unsecured
non-convertible note financing. The Company received $1,250,000 of gross proceeds in connection with the first tranche closing of this
financing. The Company has the option, subject to certain conditions, to close on a second tranche of this financing. If the second tranche
is closed, the Company will receive an additional $750,000 of gross proceeds. This interim bridge funding should allow the Company to
operate for approximately three months, into the third quarter of 2023. Management is actively managing our cash position and working
to secure longer-term funding.
Liquidity and capital resources
Sources of liquidity
To date, we have financed our operations primarily
through private placements of preferred shares and debt financing, PPP loans that were forgiven, and our IPO on April 21, 2022.
Through June 30, 2023, we raised an aggregate
of $31,145,148 of gross proceeds from $19,319,098 of preferred and common stock, $2,928,541 from the sale of convertible notes, $370,191
of PPP loans that were forgiven, and net proceeds of $8,527,318 from the IPO, after underwriter compensation and deductions. We also issued
a $2,000,000 promissory note in June 2021 that was repaid in April 2022. On May 16, 2023, the Company entered into a securities purchase
agreement with accredited investors for an unsecured non-convertible note financing. The Company received $1,250,000 of gross proceeds,
with out-of-pocket issuance costs of $203,575. As of June 30, 2023, we had cash, including $10,000 of restricted cash, of $614,518.
On May 16, 2023, the Company entered into a securities
purchase agreement with accredited investors for an unsecured non-convertible note financing. The Company received $1,250,000 of gross
proceeds in connection with the first tranche closing of this financing. The Company has the option, subject to certain conditions, to
close on a second tranche of this financing. If the second tranche is closed, the Company will receive an additional $750,000 of gross
proceeds. The option for the second tranche is exercisable by the Company at any time during the period commencing on the 10th trading
day after the first tranche closing date and ending on the earlier of (x) the date no first tranche notes remain outstanding and (y) the
six-month anniversary of the first tranche closing date. The Company expects the combined tranche financing of $2,000,000 should fund
operations for approximately three months, into the third quarter of 2023.
Cash flows
The following table summarizes our sources and
uses of cash for each of the periods presented:
| |
Six months Ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
(restated) | |
| |
| | |
| |
Cash used in operating activities | |
$ | (1,960,653 | ) | |
$ | (2,715,951 | ) |
Cash used in investing activities | |
| (72,634 | ) | |
| (120,957 | ) |
Cash provided by financing activities | |
| 1,165,000 | | |
| 6,187,258 | |
Net (decrease) increase in cash | |
$ | (868,287 | ) | |
$ | 3,350,350 | |
Operating activities
During the six months ended June 30, 2023, operating
activities used $1,960,653 of cash compared to $2,715,951 for the six months ended June 30, 2022 . This use of cash consisted primarily
of employee compensation and benefit expense, general liability insurance, contractor compensation, and audit and legal fees. The Company
completed their IPO in April 2002. Related to the IPO, the Company paid bonuses, funded a new director and officer insurance policy, and
made a $123,828 payment to UCSF related to a license agreement milestone.
Investing activities
During the six months ended June 30, 2023, and
2022, investing activities used $72,634 and $120,957 of cash, respectively. These investing activities consisted almost entirely of patent
and license maintenance.
Financing Activities
During the six months ended June 30, 2023, net
cash provided by financing activities was $1,165,000, which included the issuance of an unsecured promissory note in the amount $1,250,000,
net of $203,576 of issuance costs. During the six months ended June 30, 2022, net cash provided by financing activities was $6,187,258,
which included the net of $8,552,318 (net of underwriter compensation and deductions but excluding $25,000 prepayment in 2021), of initial
public offering proceeds, minus $365,060 of IPO-related cash issuance costs, and $2,000,000 repayment of promissory notes.
Funding requirements
Developing medical technology products is a time-consuming,
expensive and uncertain process that takes years to complete, and we may never generate meaningful revenues. Accordingly, we may need
to obtain substantial additional funds to achieve our business objectives.
Adequate additional funds may not be available
to us on acceptable terms, or at all. To the extent that we raise additional capital through the sale of equity securities, the ownership
interest of existing stockholders may be diluted. Any debt or preferred equity financing, if available, may involve agreements that include
restrictive covenants that may limit our ability to take specific actions, such as incurring additional debt, making capital expenditures
or declaring dividends, which could adversely impact our ability to conduct our business, and may require the issuance of warrants, which
could potentially dilute existing stockholders’ ownership interests.
If we raise additional funds through licensing
agreements and strategic collaborations with third parties, we may have to relinquish valuable rights to our technology, future revenue
streams, research programs, or product candidates or grant licenses on terms that may not be favorable to us. If we are unable to raise
additional funds, we may be required to delay, limit, reduce and/or terminate development of our product candidates or any future commercialization
efforts or grant rights to develop and market product candidates that we would otherwise prefer to develop and market ourselves.
Other contractual obligations and commitments
Our current office lease and sublease expired
on June 30, 2022. The Company does not have any contractual obligations not otherwise on our balance sheet as of June 30, 2023.
Off-balance sheet arrangements
We did not have, during the periods presented,
and we do not currently have any off-balance sheet arrangements as defined in the rules and regulations of the SEC.
Recently issued accounting pronouncements
We have reviewed all recently issued standards
and have determined that, other than as disclosed in Note 2 to our condensed financial statements
appearing in this quarterly report, such standards will not have a material impact on our financial statements or do not otherwise apply
to our operations.
Emerging growth company and smaller reporting
company status
The JOBS Act permits an emerging growth company
such as us to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public
companies until those standards would otherwise apply to private companies. We have elected not to “opt out” of this extended
transition period and, as a result, we will not adopt new or revised accounting standards on the relevant dates on which adoption of such
standards is required for public entities. Accordingly, our financial statements may not be comparable to other public companies that
do not elect the extended transition period.
We are also a “smaller reporting company”
meaning that the market value of our stock held by non-affiliates is less than $700 million and our annual revenue was less than $100
million during the most recently completed fiscal year. We may continue to be a smaller reporting company if either (i) the market value
of our stock held by non-affiliates is less than $250 million or (ii) our annual revenue was less than $100 million during the most recently
completed fiscal year and the market value of our stock held by non-affiliates is less than $700 million. If we are a smaller reporting
company at the time we cease to be an emerging growth company, we may continue to rely on exemptions from certain disclosure requirements
that are available to smaller reporting companies. Specifically, as a smaller reporting company we may choose to present only the two
most recent fiscal years of audited financial statements in our Annual Report on Form 10-K and, similar to emerging growth companies,
smaller reporting companies have reduced disclosure obligations regarding executive compensation.
Item 3. Quantitative and Qualitative Disclosures
About Market Risk.
We are a smaller reporting company as defined
by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.
Item 4. Controls and Procedures.
Evaluation of Disclosure Controls and Procedures
We have adopted and maintain disclosure controls
and procedures (as such term is defined in Exchange Act Rules 13a-15(e) and 15d-15(e) under the Exchange Act), that are designed to ensure
that information required to be disclosed in our reports under the Exchange Act, is recorded, processed, summarized and reported within
the time periods required under the SEC’s rules and forms and that the information is gathered and communicated to our management,
including our Chief Executive Officer (Principal Executive Officer) and Chief Financial Officer (Principal Financial Officer), to allow
for timely decisions regarding required disclosure.
As required by Exchange Act Rule 13a-15, our Chief
Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design and operation of our disclosure
controls and procedures pursuant to Exchange Act Rule 13a-15 as of the end of the period covered by this report. Based on the foregoing
evaluation, our Chief Executive Officer and Chief Financial Officer concluded that due to our limited resources our disclosure controls
and procedures are not effective in providing material information required to be included in our periodic SEC filings on a timely basis
and to ensure that information required to be disclosed in our periodic SEC filings is accumulated and communicated to our management,
including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure about our internal
control over financial reporting discussed below.
Changes in Internal Control over Financial
Reporting
Our Chief Executive Officer and Chief Financial
Officer concluded that our internal control over financial reporting was not effective due to material weaknesses related to (1) a limited
segregation of duties due to our lack of formal control documentation, limited resources, and the small number of employees, and (2) a
lack of adequate accounting resources to properly account for complex accounting transactions. Management has determined that these control
deficiencies constitute material weaknesses, which could result in material misstatements of significant accounts and disclosures that
could result in a material misstatement to our interim or annual financial statements that would not be prevented or detected. In addition,
due to limited staffing, we are not always able to detect minor errors or omissions in reporting.
PART II—OTHER INFORMATION
Item 1. Legal Proceedings.
From time to time, we may be involved in litigation
relating to claims arising out of our operations in the normal course of business. We are not currently a party to any material legal
proceedings, the adverse outcome of which, in our management’s opinion, individually or in the aggregate, could have a material
adverse effect on the results of our operations or financial position. There are no material proceedings in which any of our directors,
officers or affiliates or any registered or beneficial stockholder of more than 5% of our common stock is an adverse party or has a material
interest adverse to our interest.
Item 1A. Risk Factors.
In addition to the information set forth in this
Form 10-Q, you should carefully consider the risk factors disclosed in the Risk Factors section of our Annual Report on Form 10-K for
the year ended December 31, 2022, which was filed with the SEC on February 27, 2023, and an 10-K/A amendment filed June 12, 2023. There
have been no material changes to our risk factors from those included in such Annual Report except as noted below. Additional risk factors
not presently known to us or that we currently deem immaterial may also impair our business or results of operations. We may disclose
changes to such factors or disclose additional factors from time to time in our future filings with the SEC.
We are not currently
in compliance with the certain continued listing requirements of the Nasdaq Capital Market and a delisting could limit the liquidity
of our stock, increase its volatility and hinder our ability to raise capital.
As disclosed above (See
Note 1 – Risks and Uncertainties) we are currently not in compliance with certain continued listing requirements of the Nasdaq
Capital Market. Nasdaq has afforded the Company compliance periods with respect to these issues and the Company is working to retain compliance
with all continued listing rules. There can be no assurance that the Company will be able to maintain the listing of its common stock
on Nasdaq.
If our common stock is
delisted by Nasdaq, our common stock may be eligible for quotation on an over-the-counter quotation system or on the pink sheets. Upon
any such delisting, our common stock would become subject to the regulations of the SEC relating to the market for penny stocks. A penny
stock is any equity security not traded on a national securities exchange that has a market price of less than $1.00 per share. The regulations
applicable to penny stocks may severely affect the market liquidity for our common stock and could limit the ability of shareholders to
sell securities in the secondary market. In such a case, an investor may find it more difficult to dispose of or obtain accurate quotations
as to the market value of our common stock, and there can be no assurance that our common stock will be eligible for trading or quotation
on any alternative exchanges or markets.
Delisting from Nasdaq
could adversely affect our ability to raise additional financing through public or private sales of equity securities, would significantly
affect the ability of investors to trade our securities and would negatively affect the value and liquidity of our common stock. Delisting
could also have other negative results, including the potential loss of confidence by employees, the loss of institutional investor interest
and fewer business development opportunities.
Item 2. Unregistered Sales of Equity Securities
and Use of Proceeds.
None.
Item 3. Defaults Upon Senior Securities
None.
Item 4. Mine Safety Disclosures.
Not applicable.
Item 5. Other Information.
None.
Item 6. Exhibits.
The exhibits required by Item 601 of Regulation
S-K and Item 15(b) of this Quarterly Report are listed in the Exhibit Index below. The exhibits listed in the Exhibit Index are incorporated
by reference herein.
___________________________
# |
Indicates management contract or compensatory plan. |
** |
Certain portions of the exhibit have been omitted pursuant to Rule 601(b)(10) of Regulation S-K. The omitted information is (i) not material and (ii) would likely cause competitive harm to the Company if publicly disclosed. |
SIGNATURES
Pursuant to the requirements of Section 13 or
15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
|
ACLARION, INC. |
|
|
|
|
|
|
By: |
/s/ John Lorbiecki |
|
|
|
John Lorbiecki |
|
|
|
Chief Financial Officer
(Principal Financial and Accounting Officer) |
|
Date: August 25, 2023 |
|
|
|
EXHIBIT 31.1
CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO RULES 13a-14(a) OR 15D-14(a)
UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002
I, Brent Ness, certify that:
1. |
I have reviewed this Quarterly Report on Form 10-Q for the period ended June 30, 2023 of Aclarion, Inc. |
|
|
2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
|
|
3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
|
4. |
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
b) |
(Paragraph omitted pursuant to SEC Release Nos. 33-8238/34-47986 and 33-8392/34-49313); |
|
|
|
|
c) |
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
|
|
|
d) |
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting. |
5. |
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
|
|
|
b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
August 25, 2023 |
|
|
|
/s/ Brent Ness |
|
Brent Ness |
|
Chief Executive Officer
(Principal Executive Officer) |
|
EXHIBIT 31.2
CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO RULES 13a-14(a) OR 15D-14(a)
UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002
I, John Lorbiecki, certify that:
1. |
I have reviewed this Quarterly Report on Form 10-Q for the period ended June 30, 2023 of Aclarion, Inc. |
|
|
2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
|
|
3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
|
4. |
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
b) |
(Paragraph omitted pursuant to SEC Release Nos. 33-8238/34-47986 and 33-8392/34-49313); |
|
|
|
|
c) |
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
|
|
|
d) |
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting. |
5. |
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
|
|
|
b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
August 25, 2023 |
|
|
|
/s/ John Lorbiecki |
|
John Lorbiecki |
|
Chief Financial Officer
(Principal Financial and Accounting Officer) |
|
EXHIBIT 32.1
CERTIFICATION PURSUANT TO 18 U.S.C.
SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly
Report of Aclarion, Inc. (the “Company”) on Form 10-Q, for the period ended June 30, 2023 as filed with the Securities and
Exchange Commission, I, Brent Ness, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1) |
The Quarterly Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
(2) |
The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. |
August 25, 2023 |
|
|
|
/s/ Brent Ness |
|
Brent Ness |
|
Chief Executive Officer
(Principal Executive Officer) |
|
EXHIBIT 32.2
CERTIFICATION PURSUANT TO 18 U.S.C.
SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly
Report of Aclarion, Inc. (the “Company”) on Form 10-Q, for the period ended June 30, 2023 as filed with the Securities and
Exchange Commission, I, John Lorbiecki, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1) |
The Quarterly Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
(2) |
The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. |
August 25, 2023 |
|
|
|
/s/ John Lorbiecki |
|
John Lorbiecki |
|
Chief Financial Officer
(Principal Financial and Accounting Officer) |
|
v3.23.2
Cover - shares
|
6 Months Ended |
|
Jun. 30, 2023 |
Aug. 25, 2023 |
Document Type |
10-Q
|
|
Amendment Flag |
false
|
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Document Quarterly Report |
true
|
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Document Transition Report |
false
|
|
Document Period End Date |
Jun. 30, 2023
|
|
Document Fiscal Period Focus |
Q2
|
|
Document Fiscal Year Focus |
2023
|
|
Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
001-41358
|
|
Entity Registrant Name |
ACLARION, INC.
|
|
Entity Central Index Key |
0001635077
|
|
Entity Tax Identification Number |
47-3324725
|
|
Entity Incorporation, State or Country Code |
DE
|
|
Entity Address, Address Line One |
8181 Arista Place
|
|
Entity Address, Address Line Two |
Suite 100
|
|
Entity Address, City or Town |
Broomfield
|
|
Entity Address, State or Province |
CO
|
|
Entity Address, Postal Zip Code |
80021
|
|
City Area Code |
(833)
|
|
Local Phone Number |
275-2266
|
|
Entity Current Reporting Status |
Yes
|
|
Entity Interactive Data Current |
Yes
|
|
Entity Filer Category |
Non-accelerated Filer
|
|
Entity Small Business |
true
|
|
Entity Emerging Growth Company |
true
|
|
Elected Not To Use the Extended Transition Period |
false
|
|
Entity Shell Company |
false
|
|
Entity Common Stock, Shares Outstanding |
|
8,200,875
|
Common stock, par value $0.00001 per share [Member] |
|
|
Title of 12(b) Security |
Common stock, par value $0.00001 per share
|
|
Trading Symbol |
ACON
|
|
Security Exchange Name |
NASDAQ
|
|
Warrants, each exercisable for one share of Common stock [Member] |
|
|
Title of 12(b) Security |
Warrants, each exercisable for one share of Common stock
|
|
Trading Symbol |
ACONW
|
|
Security Exchange Name |
NASDAQ
|
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v3.23.2
Condensed Balance Sheets (Unaudited) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Current assets: |
|
|
Cash |
$ 604,518
|
$ 1,472,806
|
Restricted cash |
10,000
|
10,000
|
Accounts receivable |
10,365
|
18,569
|
Prepaids and other current assets |
173,204
|
199,701
|
Total current assets |
798,087
|
1,701,076
|
Non-current assets: |
|
|
Property and equipment, net |
2,342
|
3,346
|
Intangible assets, net |
1,204,037
|
1,210,207
|
Total non-current assets |
1,206,378
|
1,213,553
|
Total assets |
2,004,466
|
2,914,629
|
Current liabilities: |
|
|
Accounts payable |
607,616
|
462,202
|
Accrued and other liabilities |
513,000
|
226,469
|
Note payable, net of discount |
118,838
|
0
|
Warrant liability |
582,399
|
0
|
Derivative liability |
172,389
|
0
|
Total current liabilities |
1,994,242
|
688,671
|
Stockholders' equity |
|
|
Common stock - $0.00001 par value, 200,000,000 authorized and 8,200,875 and 7,861,515 shares issued and outstanding (see Note 12) |
82
|
79
|
Additional paid-in capital |
42,028,310
|
41,596,032
|
Accumulated deficit |
(42,018,169)
|
(39,370,153)
|
Total stockholders’ equity (deficit) |
10,223
|
2,225,958
|
Total liabilities and stockholders’ equity (deficit) |
$ 2,004,466
|
$ 2,914,629
|
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v3.23.2
Condensed Balance Sheets (Unaudited) (Parenthetical) - $ / shares
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Statement of Financial Position [Abstract] |
|
|
Common Stock, Par or Stated Value Per Share |
$ 0.00001
|
$ 0.00001
|
Common Stock, Shares Authorized |
200,000,000
|
200,000,000
|
Common Stock, Shares Issued |
8,200,875
|
7,861,515
|
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8,200,875
|
7,861,515
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.23.2
Condensed Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Revenue |
|
|
|
|
Revenue |
$ 17,072
|
$ 10,676
|
$ 42,542
|
$ 19,702
|
Cost of revenue |
19,301
|
14,249
|
36,754
|
30,981
|
Gross profit (loss) |
(2,229)
|
(3,573)
|
5,788
|
(11,279)
|
Operating expenses: |
|
|
|
|
Sales and marketing |
207,790
|
124,759
|
385,074
|
194,067
|
Research and development |
250,006
|
353,226
|
454,405
|
558,029
|
General and administrative |
946,175
|
1,731,190
|
1,753,774
|
2,222,473
|
Total operating expenses |
1,403,971
|
2,209,175
|
2,593,253
|
2,974,569
|
(Loss) from operations |
(1,406,200)
|
(2,212,748)
|
(2,587,465)
|
(2,985,848)
|
Other (expense): |
|
|
|
|
Interest expense |
(47,139)
|
(1,340,666)
|
(48,519)
|
(1,503,407)
|
Change in value of warrant and derivative liabilities |
(11,800)
|
0
|
(11,800)
|
0
|
Other, net |
583
|
(1,447)
|
(234)
|
(1,695)
|
Total other (expense) |
(58,356)
|
(1,342,114)
|
(60,552)
|
(1,505,102)
|
(Loss) before income taxes |
(1,464,557)
|
(3,554,862)
|
(2,648,017)
|
(4,490,950)
|
Income tax provision |
0
|
0
|
0
|
0
|
Net (loss) |
(1,464,557)
|
(3,554,862)
|
(2,648,017)
|
(4,490,950)
|
Dividends accrued for preferred stockholders |
0
|
(128,208)
|
0
|
(415,523)
|
Net (loss) allocable to common stockholders |
$ (1,464,557)
|
$ (3,683,070)
|
$ (2,648,017)
|
$ (4,906,473)
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v3.23.2
Condensed Statements of Operations (Unaudited) (Parenthetical) - $ / shares
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Income Statement [Abstract] |
|
|
|
|
Earnings Per Share, Basic |
$ (0.18)
|
$ (0.47)
|
$ (0.33)
|
$ (1.12)
|
Earnings Per Share, Diluted |
$ (0.18)
|
$ (0.47)
|
$ (0.33)
|
$ (1.12)
|
Weighted Average Number of Shares Outstanding, Basic |
8,287,669
|
7,821,515
|
8,119,982
|
4,373,668
|
Weighted Average Number of Shares Outstanding, Diluted |
8,287,669
|
7,821,515
|
8,119,982
|
4,373,668
|
X |
- DefinitionThe amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
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v3.23.2
Condensed Statements of Changes in Stockholders Equity (Deficit) (Unaudited) - USD ($)
|
Preferred Stock Series A [Member] |
Preferred Stock Series A 1 A 2 A 3 A 4 [Member] |
Preferred Stock Series B B 1 [Member] |
Preferred Stock Series B 2 B 3 [Member] |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Dec. 31, 2021 |
$ 0
|
$ 62
|
$ 124
|
$ 0
|
$ 9
|
$ 19,054,234
|
$ (31,886,036)
|
$ (12,831,606)
|
Shares, Outstanding, Beginning Balance at Dec. 31, 2021 |
0
|
6,247,695
|
12,434,500
|
5,812,809
|
905,685
|
|
|
|
Preferred stock dividend payable |
|
|
|
|
$ 0
|
0
|
(287,315)
|
(287,315)
|
Share-based compensation |
|
|
|
|
0
|
23,122
|
0
|
23,122
|
Net income (loss) |
|
|
|
|
0
|
0
|
(936,088)
|
(936,088)
|
Ending balance, value at Mar. 31, 2022 |
$ 0
|
$ 62
|
$ 124
|
$ 0
|
$ 9
|
19,077,356
|
(33,109,439)
|
(14,031,887)
|
Shares, Outstanding, Ending Balance at Mar. 31, 2022 |
0
|
6,247,695
|
12,434,500
|
5,812,809
|
905,685
|
|
|
|
Beginning balance, value at Dec. 31, 2021 |
$ 0
|
$ 62
|
$ 124
|
$ 0
|
$ 9
|
19,054,234
|
(31,886,036)
|
(12,831,606)
|
Shares, Outstanding, Beginning Balance at Dec. 31, 2021 |
0
|
6,247,695
|
12,434,500
|
5,812,809
|
905,685
|
|
|
|
Net income (loss) |
|
|
|
|
|
|
|
(4,490,950)
|
Ending balance, value at Jun. 30, 2022 |
$ 0
|
$ 0
|
$ 0
|
$ 0
|
$ 78
|
41,032,001
|
(36,792,509)
|
4,239,570
|
Shares, Outstanding, Ending Balance at Jun. 30, 2022 |
0
|
0
|
0
|
0
|
7,821,515
|
|
|
|
Beginning balance, value at Mar. 31, 2022 |
$ 0
|
$ 62
|
$ 124
|
$ 0
|
$ 9
|
19,077,356
|
(33,109,439)
|
(14,031,887)
|
Shares, Outstanding, Beginning Balance at Mar. 31, 2022 |
0
|
6,247,695
|
12,434,500
|
5,812,809
|
905,685
|
|
|
|
Preferred stock dividend payable |
|
|
|
|
|
|
(128,208)
|
(128,208)
|
Share-based compensation |
|
|
|
|
|
701,505
|
|
701,505
|
Net income (loss) |
|
|
|
|
|
|
(3,554,862)
|
(3,554,862)
|
Issuance of warrants |
|
|
|
|
|
1,280
|
|
1,280
|
Exercise of convertible note warrants |
|
|
|
|
1
|
(1)
|
0
|
0
|
Conversion of preferred dividends payable to common stock |
|
|
|
|
10
|
4,272,411
|
|
4,272,420
|
Conversion of preferred stock to common stock |
|
$ (62)
|
$ (124)
|
|
$ 33
|
7,102,441
|
|
7,102,287
|
Stock Issued During Period, Shares, Conversion of Convertible Securities |
|
(6,247,695)
|
(12,434,500)
|
(5,812,809)
|
3,279,117
|
|
|
|
Conversion of accrued interest on promissory notes |
|
|
|
|
$ 4
|
1,855,154
|
|
1,855,158
|
Issuance of common stock and warrants related to IPO, net issuance costs |
|
|
|
|
22
|
8,552,318
|
|
8,552,340
|
Issuance of warrants |
|
|
|
|
|
(530,463)
|
|
(530,463)
|
Exercise of Convertible Note Warrants, Shares |
|
|
|
|
60,408
|
|
|
|
Conversion of Preferred Dividends Payable to Common Stock, Shares |
|
|
|
|
984,537
|
|
|
|
Conversion of Accrued Interest on Promissory Notes, Shares |
|
|
|
|
426,768
|
|
|
|
Issuance of Common Stock and Warrants Related to IPO Net Issuance Costs, Shares |
|
|
|
|
2,165,000
|
|
|
|
Ending balance, value at Jun. 30, 2022 |
$ 0
|
$ 0
|
$ 0
|
$ 0
|
$ 78
|
41,032,001
|
(36,792,509)
|
4,239,570
|
Shares, Outstanding, Ending Balance at Jun. 30, 2022 |
0
|
0
|
0
|
0
|
7,821,515
|
|
|
|
Beginning balance, value at Dec. 31, 2022 |
$ 0
|
$ 0
|
$ 0
|
$ 0
|
$ 79
|
41,596,032
|
(39,370,153)
|
2,225,958
|
Shares, Outstanding, Beginning Balance at Dec. 31, 2022 |
0
|
0
|
0
|
0
|
7,861,515
|
|
|
|
Share-based compensation |
|
|
|
|
|
82,531
|
|
82,531
|
Net income (loss) |
|
|
|
|
0
|
0
|
(1,183,460)
|
(1,183,460)
|
Proceeds from sale of Series A preferred stock |
$ 1,000
|
|
|
|
|
|
|
1,000
|
Preferred Stock Redemption Discount, Shares |
1
|
|
|
|
|
|
|
|
Redemption of Series A Preferred stock |
$ (1,000)
|
|
|
|
|
|
|
(1,000)
|
Preferred Stock Redemption Premium, Shares |
(1)
|
|
|
|
|
|
|
|
Ending balance, value at Mar. 31, 2023 |
$ 0
|
$ 0
|
$ 0
|
$ 0
|
$ 79
|
41,678,563
|
(40,553,613)
|
1,125,029
|
Shares, Outstanding, Ending Balance at Mar. 31, 2023 |
0
|
0
|
0
|
0
|
7,861,515
|
|
|
|
Beginning balance, value at Dec. 31, 2022 |
$ 0
|
$ 0
|
$ 0
|
$ 0
|
$ 79
|
41,596,032
|
(39,370,153)
|
2,225,958
|
Shares, Outstanding, Beginning Balance at Dec. 31, 2022 |
0
|
0
|
0
|
0
|
7,861,515
|
|
|
|
Net income (loss) |
|
|
|
|
|
|
|
(2,648,017)
|
Ending balance, value at Jun. 30, 2023 |
$ 0
|
$ 0
|
$ 0
|
$ 0
|
$ 82
|
42,028,310
|
(42,018,169)
|
10,223
|
Shares, Outstanding, Ending Balance at Jun. 30, 2023 |
0
|
0
|
0
|
0
|
8,200,875
|
|
|
|
Beginning balance, value at Mar. 31, 2023 |
$ 0
|
$ 0
|
$ 0
|
$ 0
|
$ 79
|
41,678,563
|
(40,553,613)
|
1,125,029
|
Shares, Outstanding, Beginning Balance at Mar. 31, 2023 |
0
|
0
|
0
|
0
|
7,861,515
|
|
|
|
Share-based compensation |
|
|
|
|
$ 0
|
136,631
|
0
|
136,631
|
Net income (loss) |
|
|
|
|
|
|
(1,454,557)
|
(1,464,557)
|
Issuance of warrants |
|
|
|
|
|
37,500
|
|
37,500
|
Issuance of common shares |
|
|
|
|
$ 3
|
175,616
|
|
175,619
|
Stock Issued During Period, Shares, New Issues |
|
|
|
|
339,360
|
|
|
|
Ending balance, value at Jun. 30, 2023 |
$ 0
|
$ 0
|
$ 0
|
$ 0
|
$ 82
|
$ 42,028,310
|
$ (42,018,169)
|
$ 10,223
|
Shares, Outstanding, Ending Balance at Jun. 30, 2023 |
0
|
0
|
0
|
0
|
8,200,875
|
|
|
|
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v3.23.2
Condensed Statements of Cash Flows (Unaudited) - USD ($)
|
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Cash flows from operating activities |
|
|
Net (loss) |
$ (2,648,017)
|
$ (4,490,950)
|
Adjustments to reconcile net (loss) to net cash used in operation activities: |
|
|
Depreciation and amortization |
79,809
|
69,705
|
Share-based compensation |
219,162
|
724,627
|
Amortization of deferred issuance costs |
28,520
|
0
|
Change in fair value of warrants and derivative |
11,800
|
0
|
Non-cash interest related to bridge funding |
14,346
|
0
|
Loss on disposal of furniture and equipment |
0
|
1,886
|
Interest conversion discount settled in equity |
0
|
1,299,508
|
Change in assets and liabilities |
|
|
Accounts receivable |
1,414
|
1,243
|
Prepaids and other current assets |
33,287
|
(448,434)
|
Accounts payable |
57,914
|
119,072
|
Accrued and other liabilities |
241,110
|
(193,320)
|
Accrued interest on promissory and convertible notes |
|
200,712
|
Net cash (used in) operations |
(1,960,653)
|
(2,715,951)
|
Cash flows from investing activities |
|
|
Intangible assets - Patents |
(72,634)
|
(121,957)
|
Proceeds from sale of furniture |
0
|
1,000
|
Net cash (used in) investing activities |
(72,634)
|
(120,957)
|
Cash flows from financing activities |
|
|
Proceeds from bridge funding |
1,250,000
|
0
|
IPO/bridge funding issuance costs |
(85,000)
|
(365,060)
|
Repayment of promissory notes |
0
|
(2,000,000)
|
Issuance of common stock and warrants related to IPO, net deductions |
0
|
8,552,318
|
Proceeds from sale of Series A preferred stock |
1,000
|
0
|
Redemption of Series A Preferred stock |
(1,000)
|
0
|
Net cash provided by financing activities |
1,165,000
|
6,187,258
|
Net cash increase (decrease) for period |
(868,287)
|
3,350,350
|
Cash and restricted cash, beginning of period |
1,482,806
|
452,530
|
Cash and restricted cash, end of period |
614,518
|
3,802,880
|
Non- cash activities |
|
|
Dividends accrued on preferred shares |
0
|
415,523
|
Conversion of preferred stock to common stock |
0
|
25,754,379
|
Conversion of preferred stock dividends to common stock |
0
|
4,272,421
|
Conversion of accrued interest on promissory notes to common stock and warrants |
0
|
1,856,438
|
Issuance of underwriter's warrants related to IPO |
0
|
199,246
|
Designation of prepaid expenses to IPO issuance costs |
0
|
165,403
|
Fair value of warrants and derivative related to bridge funding |
742,988
|
0
|
Issuance of commitment shares related to bridge funding |
175,619
|
0
|
Accrued debt issuance costs related to bridge funding |
118,575
|
|
Issuance of warrants related to bridge funding |
37,500
|
|
Original issuance discount (15%) related to bridge funding |
$ 187,500
|
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v3.23.2
THE COMPANY AND BASIS OF PRESENTATION
|
6 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
THE COMPANY AND BASIS OF PRESENTATION |
NOTE 1. THE COMPANY AND BASIS
OF PRESENTATION
The Company
Aclarion, Inc., formerly Nocimed, Inc., (the “Company”,
“we”, or “Aclarion”) is a healthcare technology company that leverages magnetic resonance spectroscopy (“MRS”),
and a proprietary biomarker to optimize clinical treatments. The Company was formed in February 2015, is incorporated in Delaware, and
has its principal place of business in Broomfield, Colorado.
Basis of Presentation
The accompanying condensed financial statements
have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and
pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information.
Accordingly, they do not include all of the information required by U.S. GAAP for complete financial statements. The interim condensed
financial statements reflect all adjustments that are of a normal recurring nature and that are considered necessary for a fair representation
of the results for the periods presented and should be read in conjunction with the audited financial statements and notes thereto for
the year ended December 31, 2022, which include a complete set of footnote disclosures, including our significant accounting policies.
The December 31, 2022 condensed balance sheet was derived from the December 31, 2022 audited financial statements. They should be read
in conjunction with the financial statements and notes thereto included in our Annual report on Form 10-K/A, filed with the SEC on June
12, 2023. The results for interim periods are not necessarily indicative of the results that may be expected for a full fiscal year or
for any other future period.
Risks and Uncertainties
The Company is subject to various risks and uncertainties
frequently encountered by companies in the early stages of development. Such risks and uncertainties include, but are not limited to,
its limited operating history, competition from other companies, limited access to additional funds, dependence on key personnel, and
management of potential rapid growth. To address these risks, the Company must, among other things, develop its customer base; implement
and successfully execute its business and marketing strategy; develop follow-on products; provide superior customer service;
and attract, retain, and motivate qualified personnel. There can be no guarantee that the Company will be successful in addressing these
or other such risks.
On March 3, 2023, we received a letter from
Nasdaq indicating that we were not in compliance with Nasdaq Listing Rule 5550(b)(1), which requires companies listed on Nasdaq to
maintain a minimum of $2,500,000 in stockholders’ equity for continued listing. At December 31, 2022, we reported
stockholders’ equity of $1,787,751
(prior to restatement, see Note 4 of form 10-K/A filed June 12, 2023), and, as a result, we did not satisfy Listing Rule
5550(b)(1). Nasdaq allowed us a period of 45 calendar days from the date of the letter, or until April 17, 2023, to submit a plan to
regain compliance with the stockholders’ equity requirement under Nasdaq Listing Rule 5550(b)(1). We submitted such a plan to
Nasdaq on April 12, 2023. On April 20, 2023, the Company received a letter from Nasdaq granting us an additional 180-day period, or
until August 30, 2023, to regain compliance with Nasdaq Listing Rule 5550(b)(1).
Separately, on August 4, 2023, we received a notice
from Nasdaq indicating that we were not in compliance with the $1.00 Minimum Bid Price requirement set forth in Nasdaq Listing Rule
5550(a)(2) for continued listing on The Nasdaq Capital Market (the “Bid Price Requirement”). This notice indicated that the
Company will be provided 180 calendar days in which to regain compliance. If at any time during this 180 calendar day period the bid price
of the Company’s common stock closes at or above $1.00 per share for a minimum of ten consecutive business days, the Nasdaq staff
(the “Staff”) will provide the Company with a written confirmation of compliance and the matter will be closed.
Alternatively, if the Company fails to
regain compliance with Rule 5550(a)(2) prior to the expiration of the initial 180 calendar day period, the Company may be eligible
for an additional 180 calendar day compliance period, provided (i) it meets the continued listing requirement for market value of
publicly held shares and all other applicable requirements for initial listing on The Nasdaq Capital Market (except for the Bid
Price Requirement) and (ii) it provides written notice to Nasdaq of its intention to cure this deficiency during the second
compliance period by effecting a reverse stock split, if necessary. In the event the Company does not regain compliance with Rule
5550(a)(2) prior to the expiration of the initial 180 calendar day period, and if it appears to the Staff that the Company will not
be able to cure the deficiency, or if the Company is not otherwise eligible, the Staff will provide the Company with written
notification that its securities are subject to delisting from The Nasdaq Capital Market. At that time, the Company may appeal the
delisting determination to a Hearings Panel. The Company intends to consider all options to regain compliance with all Nasdaq
continued listing requirements.
Initial Public Offering
On April 26, 2022, the Company completed its initial
public offering (“IPO”) of 2,165,000 units, at a public offering price of $4.35 per unit. Each unit consisted of (i) one share
of common stock and (ii) one common stock warrant with an exercise price of $4.35 per share. Following the commencement of the IPO, the
underwriters partially exercised their over-allotment option and purchased an additional 324,750 common stock warrants. After deducting
underwriter's commissions and expenses, the Company received net proceeds of approximately $8.6 million, and our common stock and warrants
started trading on Nasdaq under the ticker symbols “ACON” and “ACONW”, respectively.
Concurrently with the IPO, holders of the Company’s
promissory notes, along with accrued interest, and preferred stock, along with accrued dividends, and certain outstanding common stock
warrants were converted into 4,750,830 shares of the Company’s common stock and 426,768 common stock warrants.
In connection with the IPO, we issued to the representative
of the underwriters a common stock warrant for 173,200 shares with an exercise price of $5.44 per share. The representative's warrants
were exercisable commencing October 26, 2022, and will expire on April 26, 2027.
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Use of Estimates
The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
The financial statements include some amounts
that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and
valuation of warrants and options to purchase shares of the Company's common stock. These estimates may be adjusted as more current information
becomes available, and any adjustment could be significant.
Fair Value of Financial Instruments
ASC 820, Fair Value Measurements, provides
guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit
price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between
market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions
that market participants would use in pricing an asset or a liability.
The accounting guidance classifies fair value
measurements in one of the following three categories for disclosure purposes:
Level 1 - Unadjusted quoted
prices in active markets for identical instruments that are accessible by the Company on the measurement date.
Level 2 - Quoted prices in markets
that are not active or inputs which are either directly or indirectly observable.
Level 3 - Unobservable inputs
for the instrument requiring the development of assumptions by the Company.
The Company analyzes all financial instruments
with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting standard
for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level
of input that is significant to the fair value measurement.
The carrying values of the Company’s financial
instruments including cash equivalents, restricted cash, accounts receivable, and accounts payable are approximately equal to their respective
fair values due to the relatively short-term nature of these instruments. The Company’s warrant liabilities and derivative liabilities
are estimated using level 3 inputs (see Note 3).
Derivative Financial Instruments
The Company has derivative financial instruments
that are not hedges and do not qualify for hedge accounting. Changes in the fair value of these instruments are recorded in other income
(expenses), on a net basis in the Consolidated Statements of Operations and Comprehensive Loss.
Cash and Cash Equivalents
The Company considers all highly liquid
instruments purchased with an original maturity of three months or less to be cash equivalents. The Company had no
cash equivalents at June 30, 2023 and December 31, 2022. The Company maintains cash deposits at several financial institutions,
which are insured by the FDIC up to $250,000. The Company’s cash balance may at times exceed these limits. On June 30, 2023,
and December 31, 2022, the Company had $81,088
and $1,229,863, respectively,
in excess of federally insured limits. The Company continually monitors its positions with, and the credit quality of, the financial
institutions with which it invests. The Company maintains no international bank accounts. As of June 30, 2023, the Company reported
cash of $604,518 and restricted cash of $10,000
which aggregates to $614,518 and is reported on the statement of cash flows as cash and restricted cash.
Accounts Receivable, Less Allowance for Doubtful
Accounts
The Company estimates an allowance for doubtful
accounts based upon an evaluation of the current status of receivables, historical experience, and other factors as necessary. It is reasonably
possible that the Company’s estimate of the allowance for doubtful accounts will change. The allowance for doubtful accounts was
$0 on June 30, 2023, and December 31, 2022.
Revenue Recognition
Revenues are recognized when a contract with a
customer exists, and at that point in time when we have delivered a Nociscan report to our customer. Revenue is recognized in the amount
that reflects the negotiated consideration expected to be received in exchange for those reports. Following the delivery of the report,
the company has no ongoing obligations or services to provide to the customer. Customers pay no other upfront, licensing, or other fees.
To date, our reports are not reimbursable under any third-party payment arrangements, The Company invoices its customers based on the
billing schedules in its sales arrangements. Payment terms range generally from prepayment to 90 days from the date of invoice.
Liquidity, Capital Resources and Going Concern
The Company had a cash and restricted cash
balance of $614,518 as of June 30,
2023. On May 16, 2023, we entered into a securities purchase agreement with accredited investors for unsecured non-convertible note
financing. The Company received $1,250,000 of gross proceeds in connection with the first tranche closing of this financing. The
Company has the option, subject to certain conditions, to close on a second tranche of this financing. If the second tranche is
closed, the Company will receive an additional $750,000 of gross proceeds. This interim bridge funding should allow the Company to
operate into the third quarter of 2023. Management is actively managing our cash position and
working to secure longer-term funding.
As a result of the Company’s recurring losses
from operations and the need for additional financing to fund its operating and capital requirements, there is uncertainty regarding the
Company’s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt as to the
Company’s ability to continue as a going concern.
Share-Based Compensation
The Company issues stock-based compensation awards
to employees and directors in the form of stock options. The Company measures and recognizes compensation expense for all stock-based
awards based on the awards’ fair value. Share-based compensation for stock options awards is measured on the date of grant using
a Black-Scholes-Merton option pricing model.
Awards vest either on a graded schedule or at
the grant date. The Company determines the fair value of each award as a single award and recognizes the expense on a straight-line basis
over the service period of the award, which is generally the vesting period. The exercise price of stock options granted is equal to the
fair market value of the Company’s common stock on the date of grant. Stock options expire ten years from the date of grant.
Emerging Growth Company Status
The Company is an emerging growth company, as
defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies
can delay the adoption of new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those
standards apply to private companies. The Company has elected to use this extended transition period to comply with certain new or revised
accounting standards that have different effective dates for public and private companies.
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v3.23.2
FAIR VALUE MEASUREMENTS
|
6 Months Ended |
Jun. 30, 2023 |
Fair Value Disclosures [Abstract] |
|
FAIR VALUE MEASUREMENTS |
NOTE
3. FAIR VALUE MEASUREMENTS
In accordance with ASC 820 (Fair Value Measurements
and Disclosures), the Company uses various inputs to measure the outstanding warrants, certain embedded redemption features associated
with the senior note to Aclarion, Inc. on a recurring basis to determine the fair value of the liability.
Schedule of recurring basis to determine the fair value of the liability | |
| | | |
| | | |
| | | |
| | |
| |
Fair value measured as of June 30, 2023 | |
| |
Fair value on June 30, 2023 | | |
Quoted prices in active markets
(Level 1) | | |
Significant other observable inputs
(Level 2) | | |
Significant unobservable inputs
(Level 3) | |
Warrant liability | |
$ | 582,399 | | |
$ | – | | |
$ | – | | |
$ | 582,399 | |
Derivative Liability | |
| 172,389 | | |
| – | | |
| – | | |
| 172,389 | |
Total Fair value | |
$ | 754,788 | | |
$ | – | | |
$ | – | | |
$ | 754,788 | |
There were no transfers between Level 1, 2, and
3 during the period ended June 30, 2023, and the year ended December 31, 2022.
The following table presents changes in Level
3 liabilities measures at fair value for the period ended June 30, 2023, and the year ended December 31, 2022. Both observable and unobservable
inputs were used to determine the fair value positions that the Company has classified within the Level 3 category.
Schedule of liabilities measures at fair value | |
| | | |
| | | |
| | |
| |
Warrant Liability | | |
Derivative Liability | | |
Total | |
Balance - January 1, 2023 | |
$ | – | | |
$ | – | | |
$ | – | |
Additional warrant and derivative liability | |
| 579,818 | | |
| 163,170 | | |
| 742,988 | |
Change in fair value | |
| 2,581 | | |
| 9,219 | | |
| 11,800 | |
Balance - June 30, 2023 | |
$ | 582,399 | | |
$ | 172,389 | | |
$ | 754,788 | |
The fair value of the embedded derivative liabilities
associated with the Senior Notes Payable was estimated using a probability weighted discounted cash flow model to measure the fair value.
This involves significant Level 3 inputs and assumptions including an (i) estimated probability and timing of certain financing events
and event of default, and (ii) the Company’s risk-adjusted discount rate.
The fair value of the warrants to purchase shares
of common stock was estimated using a Monte Carlo simulation using the following assumptions.
Schedule of assumptions | |
| | | |
| | |
| |
As of Issuance | | |
As of June 30, 2023 | |
| |
Warrant Liability | | |
Warrant Liability | |
Strike Price | |
$ | 0.63 | | |
$ | 0.63 | |
Contractual term (years) | |
| 5.0 | | |
| 5.0 | |
Volatility (annual) | |
| 80.0% | | |
| 80.0% | |
Risk-free rate | |
| 3.52% | | |
| 4.15% | |
Floor Financing price | |
$ | 0.50 | | |
$ | 0.50 | |
|
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v3.23.2
RECENT ACCOUNTING PRONOUNCEMENTS
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Changes and Error Corrections [Abstract] |
|
RECENT ACCOUNTING PRONOUNCEMENTS |
NOTE 4. RECENT ACCOUNTING PRONOUNCEMENTS
In August 2020, the FASB issued ASU No. 2020-06,
Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic
815-40) (“ASU 2020-06”), which simplifies the accounting for convertible instruments. The guidance removes certain accounting
models that separate the embedded conversion features from the host contract for convertible instruments. The guidance also modifies
how certain convertible instruments, that may be settled in cash or shares, impact the calculation of diluted earnings per share. ASU
2020-06 allows for a modified or full retrospective method of transition. This update is effective for emerging growth companies following
private company adoption dates in fiscal years beginning after December 15, 2023, including interim periods within those fiscal years,
and early adoption is permitted. The Company adopted this standard as of April 1, 2022, using the modified
retrospective approach. The adoption of this guidance did not have a material impact on the accompanying unaudited condensed consolidated
financial statements.
On January 1, 2023, the Company adopted ASU 2016-13,
Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as amended, which
replaces the incurred loss methodology with an expected loss methodology, that is referred to as a current expected loss methodology (CECL).
CECL was required to be implemented for small business reporting companies after December 31, 2022. The measurement of expected losses
under the CECL methodology is applicable to financial assets measured at amortized cost, including trade receivables, loan receivables
and held-to-maturity debt securities. It also applies to off balance sheet credit exposures not accounted for as insurance, loan commitments,
standby letters of credit, financial guarantees, and similar instruments and net investment in leases, as accounted for by the lessor
under ASC 842. In addition, ASC 326 made changes to the available for-sale debt securities. One such change is to require credit losses
be accounted for as an allowance instead of a write-down on available for-sale securities that management does not intend to sell, or
believes it is more likely than not that they will be required to sell.
The Company has adopted ASC 326 using the retrospective
approach for all financial assets measured at amortized cost, which consists of trade receivables. The Company estimates the likelihood
of collection considering trade receivables-based factors such as the creditworthiness of its customers. There are no off-balance sheet
assets or guarantees. The Company recorded no change to retained earnings due to the adoption of ASC 326.
As of this date, the Company has not purchased,
nor does it intend to purchase, debt securities, eroded or financial assets, or leases within the scope of the pronouncement. If it does,
it will use the prospective transition approach.
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- DefinitionThe entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.
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v3.23.2
REVENUE
|
6 Months Ended |
Jun. 30, 2023 |
Revenue from Contract with Customer [Abstract] |
|
REVENUE |
NOTE 5. REVENUE
Contract Balances
The timing of revenue recognition, billings,
and cash collections may result in trade, unbilled receivables, and deferred revenues on the balance sheets. At times, revenue recognition
may occur before the billing, resulting in an unbilled receivable, which would represent a contract asset. The contract asset would be
a component of accounts receivable and other assets for the current and non-current portions, respectively. A contract liability is recorded
when the Company receives payments prior to earning the revenue.
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v3.23.2
CORRECTION OF ERRORS IN 2022 INTERIM FINANCIAL INFORMATION
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Changes and Error Corrections [Abstract] |
|
CORRECTION OF ERRORS IN 2022 INTERIM FINANCIAL INFORMATION |
NOTE 6. CORRECTION OF ERRORS IN 2022 INTERIM
FINANCIAL INFORMATION
Subsequent to the initial issuance of the Company's
2022 financial statements on February 27, 2023, management discovered that the previously issued interim financial statements for the
three and six months ended June 30, 2022 and the nine months ended September 30, 2022 did not properly record the following items in accordance
with US GAAP:
|
(a) |
the statement of cash flows inaccurately presented costs associated with the Initial Public Offering in the operating section, instead of the financing section and |
|
(b) |
a charge of $152,653 for the exercise of warrants at the time of the Initial Public Offering was incorrectly recorded as expense. |
Additionally, management introduced various reclassifications
within the statement of cash flows to present in accordance with US GAAP. The following tables summarize the impacts of these error corrections
on the Company's interim financial statements for each of the interim periods presented below:
SCHEDULE
OF ERROR CORRECTIONS
| |
| | |
| | |
| |
Condensed Balance Sheets | |
For the six months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Total assets | |
$ | 5,620,989 | | |
$ | – | | |
$ | 5,620,989 | |
| |
| | | |
| | | |
| | |
Total current liabilities | |
| 1,381,419 | | |
| – | | |
| 1,381,419 | |
| |
| | | |
| | | |
| | |
Additional paid-in capital | |
| 41,184,654 | | |
| (152,653 | ) | |
| 41,032,001 | |
Accumulated deficit | |
| (36,945,162 | ) | |
| 152,653 | | |
| (36,792,509 | ) |
Other | |
| 78 | | |
| – | | |
| 78 | |
Total stockholders’ equity | |
| 4,239,570 | | |
| – | | |
| 4,239,570 | |
| |
| | | |
| | | |
| | |
Total liabilities and stockholders’ equity | |
$ | 5,620,989 | | |
$ | – | | |
$ | 5,620,989 | |
| |
| | |
| | |
| |
Condensed Statements of Operations | |
For the six months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Gross profit (loss) | |
$ | (11,279 | ) | |
$ | – | | |
$ | (11,279 | ) |
| |
| | | |
| | | |
| | |
Sales and marketing | |
| 194,067 | | |
| – | | |
| 194,067 | |
Research and development | |
| 558,029 | | |
| – | | |
| 558,029 | |
General and administrative | |
| 2,375,126 | | |
| (152,653 | ) | |
| 2,222,473 | |
Total operating expenses | |
| 3,127,222 | | |
| (152,653 | ) | |
| 2,974,569 | |
| |
| | | |
| | | |
| | |
Total other income (expense) | |
| (1,505,102 | ) | |
| – | | |
| (1,505,102 | ) |
| |
| | | |
| | | |
| | |
Net income (loss) | |
$ | (4,643,603 | ) | |
$ | 152,653 | | |
$ | (4,490,950 | ) |
Net (loss) allocable to common stockholders | |
$ | (5,059,126 | ) | |
$ | 152,653 | | |
$ | (4,906,473 | ) |
(Loss) per share | |
$ | (1.16 | ) | |
$ | 0.04 | | |
$ | (1.12 | ) |
Weighted Average common shares outstanding | |
| 4,363,600 | | |
| 10,068 | | |
| 4,373,668 | |
| |
| | |
| | |
| |
Condensed Statements of Operations | |
For the three months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Gross profit (loss) | |
$ | (3,573 | ) | |
$ | – | | |
$ | (3,573 | ) |
| |
| | | |
| | | |
| | |
Sales and marketing | |
| 124,759 | | |
| – | | |
| 124,759 | |
Research and development | |
| 353,226 | | |
| – | | |
| 353,226 | |
General and administrative | |
| 1,883,843 | | |
| (152,653 | ) | |
| 1,731,190 | |
Total operating expenses | |
| 2,361,828 | | |
| (152,653 | ) | |
| 2,209,175 | |
| |
| | | |
| | | |
| | |
Total other income (expense) | |
| (1,342,114 | ) | |
| – | | |
| (1,342,114 | ) |
| |
| | | |
| | | |
| | |
Net income (loss) | |
$ | (3,707,515 | ) | |
$ | 152,653 | | |
$ | (3,554,862 | ) |
Net (loss) allocable to common stockholders | |
$ | (3,835,723 | ) | |
$ | 152,653 | | |
$ | (3,683,070 | ) |
(Loss) per share | |
$ | (0.49 | ) | |
$ | 0.02 | | |
$ | (0.47 | ) |
Weighted Average common shares outstanding | |
| 7,821,515 | | |
| – | | |
| 7,821,515 | |
| |
| | | |
| | | |
| | |
Condensed Statements of Cash Flows | |
For the six months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Net income (loss) | |
$ | (4,643,603 | ) | |
$ | 152,653 | | |
$ | (4,490,950 | ) |
| |
| | | |
| | | |
| | |
Adjustments to reconcile net income (loss) to net cash used in operation activities | |
| | | |
| | | |
| | |
Depreciation and amortization | |
| 94,705 | | |
| (25,000 | ) | |
| 69,705 | |
Non-cash charge settled in equity | |
| – | | |
| 1,299,507 | | |
| 1,299,507 | |
Prepaids and other current assets | |
| (308,052 | ) | |
| (140,382 | ) | |
| (448,434 | ) |
Accrued and other liabilities | |
| 728,399 | | |
| (921,718 | ) | |
| (193,320 | ) |
Other | |
| 1,047,540 | | |
| – | | |
| 1,047,540 | |
Net cash (used in) operations | |
| (3,081,011 | ) | |
| 365,060 | | |
| (2,715,951 | ) |
| |
| | | |
| | | |
| | |
Net cash (used in) investing activities | |
| (120,957 | ) | |
| – | | |
| (120,957 | ) |
| |
| | | |
| | | |
| | |
IPO Issuance costs | |
| – | | |
| (365,060 | ) | |
| (365,060 | ) |
Others | |
| 6,552,318 | | |
| – | | |
| 6,552,318 | |
Net cash provided by financing activities | |
| 6,552,318 | | |
| (365,060 | ) | |
| 6,187,258 | |
| |
| | | |
| | | |
| | |
Net cash increase (decrease) for period | |
$ | 3,350,350 | | |
$ | – | | |
$ | 3,350,350 | |
| |
| | |
| | |
| |
Condensed Statements of Changes in Stockholders’ Equity | |
June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Common Stock | |
$ | 78 | | |
$ | – | | |
$ | 78 | |
Additional paid-in capital | |
| 41,184,654 | | |
| (152,653 | ) | |
| 41,032,001 | |
Accumulated deficit | |
| (36,945,162 | ) | |
| 152,653 | | |
| (36,792,509 | ) |
Total stockholders’ equity | |
$ | 4,239,570 | | |
$ | – | | |
$ | 4,239,570 | |
|
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- DefinitionThe entire disclosure for reporting error correction.
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v3.23.2
SUPPLEMENTAL FINANCIAL INFORMATION
|
6 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
SUPPLEMENTAL FINANCIAL INFORMATION |
NOTE 7. SUPPLEMENTAL FINANCIAL INFORMATION
Balance Sheets
Accrued and other liabilities:
Schedule of accrued and other liabilities | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Accrued bonus | |
$ | 291,812 | | |
$ | 134,704 | |
Accrued expenses | |
| 153,805 | | |
| 35,922 | |
Accrued payroll and related liabilities | |
| 47,023 | | |
| 46,250 | |
Accrued interest | |
| 14,346 | | |
| – | |
Other accrued liabilities | |
| 6,014 | | |
| 9,593 | |
Accrued and other liabilities | |
$ | 513,000 | | |
$ | 226,469 | |
|
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- DefinitionThe entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity.
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v3.23.2
LEASES
|
6 Months Ended |
Jun. 30, 2023 |
Leases |
|
LEASES |
NOTE 8. LEASES
Rent expense for the three months ended June
30, 2023, and 2022, was $0 and $16,425, respectively. Rent expense for the six months ended June 30, 2023, and 2022, was $0 and $32,510,
respectively.
The Company entered into a subleasing agreement
in 2021 and realized $0 and
$26,340 of sublease income
for the six months ended June 30, 2023, and 2022. Both the lease and sublease are netted within the general & administrative line
item in the Condensed Statements of Operations. Our current office lease and sublease expired on June 30, 2022.
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- DefinitionThe entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.
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v3.23.2
INTANGIBLE ASSETS
|
6 Months Ended |
Jun. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
INTANGIBLE ASSETS |
NOTE 9. INTANGIBLE ASSETS
The Company’s intangible assets are as
follows:
Schedule of intangible assets | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
| |
| | |
| |
Patents and licenses | |
$ | 2,220,363 | | |
$ | 2,147,728 | |
Other | |
| 5,017 | | |
| 5,017 | |
Total intangible assets gross | |
| 2,225,380 | | |
| 2,152,745 | |
Less: accumulated amortization | |
| (1,021,343 | ) | |
| (942,538 | ) |
Intangible assets, net | |
$ | 1,204,037 | | |
$ | 1,210,207 | |
Patents and licenses costs are accounted for as
intangible assets and amortized over the life of the patent or license agreement and charged to research and development.
Amortization expense related to purchased intangible
assets was $39,940 and $33,396 for the three months ended June 30, 2023, and 2022, respectively. Amortization expense related to purchased
intangible assets was $78,805 and $66,583 for the six months ended June 30, 2023, and 2022, respectively.
Patents and trademarks are reviewed at least annually
for impairment. No impairment was recorded through June 30, 2023, and December 31, 2022, respectively.
Future amortization of intangible assets is as
follows:
Schedule of future amortization | |
| | |
2023 | |
$ | 81,096 | |
2024 | |
| 162,191 | |
2025 | |
| 162,191 | |
2026 | |
| 162,191 | |
2027 and beyond | |
| 636,368 | |
Total | |
$ | 1,204,037 | |
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v3.23.2
SHORT TERM NOTES, CONVERTIBLE DEBT, AND DERIVATIVE LIABILITIES
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
SHORT TERM NOTES, CONVERTIBLE DEBT, AND DERIVATIVE LIABILITIES |
NOTE 10. SHORT TERM NOTES, CONVERTIBLE
DEBT, AND DERIVATIVE LIABILITIES
Senior Notes Payable
In May 2023, the Company issued $1,437,500 unsecured senior notes that
mature on May 16, 2024 (“the Senior Notes Payable”), for cash proceeds of $1,250,000. The Senior Notes Payable contain an
original issue discount of 15.0% and accrue interest at an annual rate of 8.0%. The Company incurred issuance costs, recorded as deferred
financing costs, of $203,575 relating to due diligence and legal costs associated with the transaction.
The Company evaluated the embedded redemption and contingent interest
features in the Senior Notes Payable to determine if such features were required to be bifurcated as an embedded derivative liability.
In accordance with ASC 815-40, Derivatives and Hedging Activities, the embedded redemption features and contingent interest feature
were accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value at each reporting date. The Company
fair valued such derivative liabilities and recorded a debt discount at issuance of $163,170.
The Company issued warrants to purchase 1,232,156 shares of common
stock to the holders (the “Senior Notes Warrants”) with an exercise price of $0.6262 per share. The Company accounted for
the warrants in accordance with the guidance contained in ASC 815 “Derivatives and Hedging” whereby under that provision these
warrants did not meet the criteria for equity treatment and were recorded as a liability. As such, these warrants are recorded at fair
value as of each reporting date with the change in fair value reported within other income in the accompanying consolidated statements
of operations as “Change in fair value of warrant liability” until the warrants are exercised, expired or other facts and
circumstances lead the warrant liability to be reclassified to stockholders’ equity. The fair value of the Senior Notes Warrants
at issuance was $579,818 and was recorded as a debt discount.
In connection with the issuance of the Senior Notes Payable, the Company
paid a commitment fee in the form of 339,360 shares of unregistered common stock to the holders. The commitment fee has a fair value at
issuance of $175,619 and is recorded as a deferred financing cost.
The resulting debt discounts from the derivative liabilities, warrant
liabilities and deferred financing costs were presented as a direct deduction from the carrying amount of that debt liability and amortized
to interest expense using the effective interest rate method. For the six months ended June 30, 2023, the Company recognized $28,520 in
amortization of debt discounts and deferred financing costs which is recorded in interest expense.
The following table reconciles the Senior Notes Payable and unamortized
deferred financing costs and debt discounts relating to the derivative liabilities and warrant liabilities.
Note payable, net of discount:
Schedule of derivative liabilities | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Note Payable | |
$ | 1,437,500 | | |
$ | – | |
Less: Unamortized Discounts and Deferred Financing Costs | |
| | | |
| – | |
Warrants | |
| (567,543 | ) | |
| – | |
Derivative | |
| (159,716 | ) | |
| – | |
Issuance cost | |
| (591,403 | ) | |
| – | |
Total notes payable discount | |
| (1,318,662 | ) | |
| – | |
Note payable, net of discount | |
$ | 118,838 | | |
$ | – | |
Promissory Notes Payable
In June 2021, the Company issued $2.0 million of promissory notes that matured at the earlier of the consummation of a Qualified Financing or May 31,
2022. The promissory notes incorporated the following major attributes: secured by a lien and security interest on substantially all
of the Company’s assets; interest accrues at 33%; holder option to convert the accrued interest into the Company securities
being offered in a Qualified Financing at 30% (i.e. 70% discount) of the price being paid by other investors in the Qualified Financing;
and automatic conversion in the case of a Qualifying IPO of the accrued interest into the Company securities being offered in the Qualifying
IPO at 30% (70% discount) of the price being paid by other investors in the Qualifying IPO. If the promissory notes remained outstanding
after May 31, 2022, the Company had the option to extend the promissory notes upon the payment of an extension fee, which consisted of
150,000 warrants (20,080 warrants post-split) with a five-year term, to purchase shares of the Company’s common stock at a price
of $ 0.01 per share ($0.0747 post-split).
On April 21, 2022, the registration statement
for our IPO was declared effective. In connection with the effectiveness of the IPO registration statement, all accrued interest on the
Company's outstanding secured promissory notes was converted into (i) 426,768 post-split common shares and (ii) 426,768 post-split common
stock warrants, with a $1,299,507 beneficial conversion rate charged to interest expense.
On April 27, 2022, the Company used $2 million
of the IPO proceeds to retire all outstanding secured promissory notes.
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v3.23.2
COMMITMENTS AND CONTINGENCIES
|
6 Months Ended |
Jun. 30, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
NOTE 11. COMMITMENTS AND CONTINGENCIES
Royalty Agreement
The Company has an exclusive license agreement
with the Regents of the University of California to make, use, sell and otherwise distribute products under certain of the Regents of
the University of California’s patents anywhere in the world. The Company is obligated to pay a minimum annual royalty of $50,000,
and an earned royalty of 4% of net sales. The minimum annual royalty will be applied against the earned royalty due for the calendar year
in which the minimum payment was made. The license agreements expire upon expiration of the patents and may be terminated earlier if the
Company so elects. The U.S. licensed patents that are currently issued expire between 2026 and 2029, without considering any possible
patent term adjustment or extensions and assuming payment of all appropriate maintenance, renewal, annuity, or other governmental fees.
The Company recorded royalty costs of $12,500 for the three months ended June 30, 2023, and 2022, respectively, and $25,000 for the six
months ended June 30, 2023, and 2022, respectively, as Cost of Revenue.
Litigation
To date, the Company has not been involved in
legal proceedings arising in the ordinary course of its business. If any legal proceeding occurs, the Company will record a provision
for a loss when it believes that it is both probable that a loss has been incurred and the amount can be reasonably estimated, although
litigation is inherently unpredictable and is subject to significant uncertainties, some of which are beyond the Company’s control.
Should any of these estimates and assumptions change or prove to have been incorrect, the Company could incur significant charges related
to legal matters that could have a material impact on its results of operations, financial position and cash flows.
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v3.23.2
STOCKHOLDERS’ EQUITY
|
6 Months Ended |
Jun. 30, 2023 |
Equity [Abstract] |
|
STOCKHOLDERS’ EQUITY |
NOTE 12. STOCKHOLDERS’ EQUITY
The Company filed an Amended and Restated Certificate
of Incorporation on April 21, 2022, as part of the IPO. The Company is authorized to issue two classes of stock to be designated, respectively,
“common stock” and “preferred stock.” The total number of shares which the Company is authorized to issue is
two hundred twenty million (220,000,000) shares. Two hundred million (200,000,000) shares are authorized to be common stock, having a
par value per share of $0.00001. Twenty million (20,000,000) shares are authorized to be preferred stock, having a par value per share
of $0.00001. As of June 30, 2023, the Company had 8,200,875 common shares outstanding.
Stockholders’ Vote – Reverse stock
split
We held a special meeting of stockholders on March
24, 2023. At the special meeting, our stockholders approved one proposal, which was to grant discretionary authority to our board of directors
to (i) amend our certificate of incorporation to combine outstanding shares of our common stock into a lesser number of outstanding shares,
or a “reverse stock split,” at a specific ratio within a range of one-for-five (1-for-5) to a maximum of a one-for-fifty (1-for-50)
split, with the exact ratio to be determined by our board of directors in its sole discretion; and (ii) effect the reverse stock split,
if at all, within one year of the date the proposal was approved by stockholders.
Series A-1, A-2, A-3, A-4, B, B-1, B-2, and
B-3 Preferred Stock
Prior to the IPO, the Company had authorized two
classes of shares. These classes included shares of common stock and preferred stock. There was one authorized series of shares of common
stock and eight existing authorized series of preferred stock: Series A-1, A-2, A-3, A-4, B, B-1, B-2, and B-3.
The Series B, B-1, B-2 and B-3 preferred stock
earned a dividend rate is 6.0%. Dividends were cumulative. The accrued and unpaid dividends were payable in shares of common stock in
certain events (including an IPO) at the then current fair market value of the common stock.
The preferred shares converted to common shares on a 1:1 pre-split
basis immediately prior to the Stock Split on April 21, 2022.
Series A Preferred Stock
In February 2023 the Company sold one (1) share
of the Company’s newly designated Series A preferred stock to Jeffrey Thramann, the Company’s Executive Chairman, for a purchase
price of $1,000. The share of Series A preferred stock had proportional voting rights that were limited to the proposal to approve a reverse
stock split of the Company’s common stock. Following the March 24, 2023, special meeting, the Company redeemed the one outstanding
share of Series A preferred stock on March 28, 2023, in accordance with its terms. The redemption price was $1,000. No Series A preferred
stock remains outstanding.
Warrants
Pre-Funded Placement Agent Warrants
During the six months ended June 30, 2023, the
Company issued 54,340 shares of common stock in the form of pre-funded warrants to the placement agent in connection with the Senior Notes
Payable issuance discussed in Note 10. The value of the warrants was recorded as a debt discount on the Notes.
Warrants issued with Convertible Notes
During the years ended December 31, 2022, and
2021, the Company issued 17,286
and 58,846
warrants, respectively, to certain investors who participated over an agreed investment minimum amount in the purchase of our
convertible notes. The value of the warrants was recorded as a debt discount and expensed based on the fair value. Just prior to the
IPO, these common stock warrants were exercised on a net share basis for 60,408
common shares (451,245 pre-split shares).
Warrants issued in connection with the IPO
In connection with the Company’s IPO, all
accrued interest on the Company's outstanding secured promissory notes were converted into (i) 426,768 post-split common shares and (ii)
426,768 post-split common stock warrants, with beneficial conversion rates charged to interest expense upon conversion. These warrants
have an exercise price of $4.35 per share.
In the IPO, the Company sold 2,165,000 units,
at a public offering price of $4.35 per unit. Each unit consisted of (i) one share of common stock and (ii) one common stock warrant (“IPO
Warrant”) with an exercise price of $4.35 per share. The common stock and the IPO Warrants were immediately separable and issued
separately in the offering. The IPO Warrants are listed and tradeable on the NASDAQ stock market, immediately exercisable at the option
of the holder, and expire five years from the date of issuance.
On April 22, 2022, the IPO underwriters partially
exercised their over-allotment option for an additional 324,750 IPO Warrants.
In connection with the IPO, we issued to the representative
of the underwriters common stock warrants for 173,200 shares with an exercise price of $5.44 per share. The representative's warrants
are exercisable commencing October 26, 2022, and will expire on April 26, 2027.
The Company evaluated the terms of all warrants
issued at the IPO and determined that they should be classified as equity instruments based upon accounting guidance provided in ASC 480,
Distinguishing Liabilities from Equity, and ASC 815, Derivatives and Hedging. Since the Company determined that the warrants were equity
classified, the Company recorded the proceeds from the IPO, net of issuance costs, within common stock at par value and the balance of
proceeds to additional paid in capital.
As of June 30, 2023, 2,489,750
IPO Warrants were outstanding.
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v3.23.2
NET LOSS PER SHARE OF COMMON STOCK
|
6 Months Ended |
Jun. 30, 2023 |
Earnings Per Share [Abstract] |
|
NET LOSS PER SHARE OF COMMON STOCK |
NOTE 13. NET LOSS PER SHARE OF COMMON STOCK
Basic and diluted net loss per share is computed
by dividing net loss attributable to stockholders by the weighted average number shares of common stock outstanding during the period
and shares issuable for vested restricted stock units. Potentially dilutive outstanding shares of common stock equivalents were excluded
from the computation of diluted net loss per share for loss periods presented because including them would have been antidilutive.
A reconciliation of the numerator and denominator
used in the calculation of basic and diluted net loss per share attributable to stockholders follows:
Reconciliation of diluted shares | |
| | |
| |
| |
Three Months Ended June 30, | |
| |
2023 | | |
2022 | |
Numerator: | |
| | |
| |
Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share | |
$ | (1,464,557 | ) | |
$ | (3,683,070 | ) |
Denominator: | |
| | | |
| | |
Weighted average shares outstanding used to compute basic and dilutive loss per share | |
| 8,087,755 | | |
| – | |
Weighted average shares issuable for vested restricted stock units | |
| 199,914 | | |
| – | |
Total weighted average shares diluted | |
| 8,287,669 | | |
| 7,821,515 | |
| |
| | |
| |
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
Numerator: | |
| | | |
| | |
Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share | |
$ | (2,648,017 | ) | |
$ | (4,906,473 | ) |
Denominator: | |
| | | |
| | |
Weighted average shares outstanding used to compute basic and dilutive loss per share | |
| 7,974,635 | | |
| 4,373,668 | |
Weighted average shares issuable for vested restricted stock units | |
| 145,347 | | |
| – | |
Total weighted average shares diluted | |
| 8,119,982 | | |
| 4,373,668 | |
The following outstanding potentially dilutive
securities were excluded from the weighted average calculation of dilutive loss per share attributable to common stockholders because
their impact would have been antidilutive for the period presented:
Schedule of anti-dilutive securities excluded from computation of earnings per share | |
| | |
| |
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
| | |
| |
Series A and B convertible preferred stock | |
| – | | |
| 1,639,559 | |
Warrants | |
| 3,518,550 | | |
| 1,570,236 | |
Restricted stock units | |
| 692,422 | | |
| – | |
Stock options | |
| 2,738,820 | | |
| 2,351,510 | |
| |
| 6,949,792 | | |
| 5,561,305 | |
|
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- DefinitionThe entire disclosure for earnings per share.
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v3.23.2
STOCK BASED COMPENSATION
|
6 Months Ended |
Jun. 30, 2023 |
Share-Based Payment Arrangement [Abstract] |
|
STOCK BASED COMPENSATION |
NOTE 14. STOCK BASED COMPENSATION
2022 Aclarion Equity Incentive Plan
On April 21, 2022, in connection with the IPO,
the Company adopted the 2022 Aclarion Equity Incentive Plan, or “2022 Plan”. Our board of directors has appointed the compensation
committee of our board of directors as the committee under the 2022 Plan with the authority to administer the 2022 Plan. The initial
aggregate number of our shares of common stock that may be issued under the 2022 Plan was 2,000,000
shares, subject to adjustments as described in the 2022 Plan.
The 2022 Plan contains an “evergreen”
provision, pursuant to which the number of shares of common stock reserved for issuance pursuant to awards under such plan shall be increased
on the first day of each year beginning in 2023 equal to the lesser of (a) five percent (5%) of the shares of stock outstanding on the
last day of the immediately preceding fiscal year and (b) such smaller number of shares of stock as determined by our board of directors.
On January 1, 2023, an additional 393,076 shares were added to the 2022 Plan pursuant to the evergreen provision. As a result, the aggregate
number of our shares of common stock that may be issued under the 2022 Plan has been increased to 2,393,076 shares.
Options granted under the 2022 Plan may be incentive
stock options or non-statutory stock options, as determined by the administrator at the time of grant of an option. RSUs and restricted
stock may also be granted under the 2022 Plan. Grants vest in accordance with the grant terms. Options generally are exercisable for a
period of up to 10 years from the grant date.
No
options were granted in the three months and six months ended June 30, 2023.
Nocimed, Inc. 2015 Stock Plan
The Company maintains the Nocimed, Inc. 2015 Stock
Plan, or the “Existing Plan”, under which the Company could grant 2,440,931 post-split shares or options of the Company to
our employees, consultants, and other service providers. The Company suspended the Existing Plan in connection with the IPO. No further
awards will be granted under the Existing Plan, but awards granted prior to the IPO will continue in accordance with their terms and the
terms of the Existing Plan.
Determining Fair Value of Stock Options
The fair value of each grant of stock options
was determined by the Company using the methods and assumptions discussed below. Each of these inputs is subjective and generally requires
significant judgment to determine.
Valuation and Amortization Method —The
Company estimates the fair value of its stock options using the Black-Scholes-Merton option-pricing model. This fair value is then amortized
over the requisite service periods of the awards.
Expected Term—The Company estimates
the expected term of stock option by taking the average of the vesting term and the contractual term of the option, as illustrated by
the simplified method.
Expected Volatility—The expected
volatility is derived from the Company’s expectations of future market volatility over the expected term of the options.
Risk-Free Interest Rate—The risk-free
interest rate is based on the 10-year U.S. Treasury yield curve on the date of grant.
Dividend Yield—The dividend yield
assumption is based on the Company’s history and expectation of no dividend payouts.
Stock Award Activity
A summary of option activity under the Company’s
incentive plans is as follows:
Schedule of option activity | |
| | |
| | |
| | |
| |
| |
Options Outstanding | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Life (In Years) | | |
Aggregate Intrinsic Value of Unexercised Options | |
Balance at December 31, 2022 | |
| 2,738,820 | | |
$ | 1.94 | | |
| 8.4 | | |
$ | 0 | |
Options granted | |
| – | | |
| – | | |
| – | | |
| | |
Options exercised | |
| – | | |
| – | | |
| – | | |
| | |
Options forfeited/expired | |
| – | | |
| – | | |
| – | | |
| | |
Balance at June 30, 2023 | |
| 2,738,820 | | |
$ | 1.94 | | |
| 7.9 | | |
$ | 0 | |
| |
| | | |
| | | |
| | | |
| | |
Exercisable at December 31, 2022 | |
| 2,169,088 | | |
$ | 1.87 | | |
| 8.3 | | |
$ | 0 | |
Exercisable at June 30, 2023 | |
| 2,283,224 | | |
$ | 1.89 | | |
| 7.8 | | |
$ | 0 | |
The aggregate intrinsic value in the table above
of the unexercised options reflects the total pre-tax intrinsic value (the difference between the Nasdaq closing price on June 30, 2023,
and the exercise price of the options that would have been received by option holders if all options exercisable had been exercised).
As of June 30, 2023, there was approximately $443,251
of total unrecognized compensation cost related to non-vested stock options, which is expected to be recognized over the next 27 months.
Restricted Stock Units
In the six months ended June 30, 2023, the Company
granted RSUs under the 2022 Plan that have a combination of time-based and performance-based vesting, contingent upon continued service
with the Company. The Company granted certain consultants an aggregate of 398,452 RSUs.
RSU activity under the 2022 Plan was as follows
for the six months ended June 30, 2023:
Schedule of RSU activity |
|
|
|
|
|
|
|
|
|
|
RSU’s
Outstanding |
|
|
Weighted-Average Grant-Date Fair value per Unit |
|
Nonvested as of December 31, 2022 |
|
|
446,525 |
|
|
$ |
0.63 |
|
Granted |
|
|
398,452 |
|
|
|
0.76 |
|
Vested |
|
|
(206,302 |
) |
|
|
0.65 |
|
Forfeited |
|
|
– |
|
|
|
– |
|
Nonvested as of June 30, 2023 |
|
|
638,675 |
|
|
$ |
0.70 |
|
The grant date fair value for a RSU is the
market price of the common stock on the date of grant. The total share-based compensation expense related to RSUs recognized during
the six months ended June 30, 2023, was $105,478.
As of June 30, 2023, there was approximately $281,330
total unrecognized compensation cost related to non-vested RSUs which is expected to be recognized over the next twelve months.
As of June 30, 2023, the Company is obligated
to issue 241,692 shares of common stock associated with vested Restricted Stock Units.
Stock-based Compensation Expense
The following table summarizes the total stock-based
compensation expense included in the Company’s statements of operations for the periods presented:
Schedule of stock-based compensation expense | |
| | | |
| | | |
| | | |
| | |
| |
Three months ended June 30, | | |
Six months ended June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Sales and marketing | |
$ | 78,688 | | |
$ | 848 | | |
$ | 106,997 | | |
$ | 1,696 | |
Research and development | |
| 2,055 | | |
| 3,064 | | |
| 5,615 | | |
| 6,129 | |
General and administrative | |
| 55,888 | | |
| 697,593 | | |
| 106,551 | | |
| 716,802 | |
Total share based compensation | |
$ | 136,631 | | |
$ | 701,505 | | |
$ | 219,162 | | |
$ | 724,627 | |
|
X |
- DefinitionThe entire disclosure for share-based payment arrangement.
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v3.23.2
SUBSEQUENT EVENTS
|
6 Months Ended |
Jun. 30, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE 15. SUBSEQUENT EVENTS
Resolution of Nasdaq
Notice Regarding Late Filing of 10-Q Report
As previously disclosed,
on May 23, 2023, the Company received a notice from Nasdaq notifying the Company that because the Company was delinquent in filing its
Form 10-Q for the quarter ended March 31, 2023, the Company no longer complied with Nasdaq Listing Rule 5250(c)(1), which requires companies
with securities listed on Nasdaq to timely file all required periodic reports with the SEC. On July 3, 2023, the Company filed its Form
10-Q for the quarter ended March 31, 2023 with the SEC. On July 5, 2023, the Company received a letter from Nasdaq indicating that the
Company was now in compliance with Nasdaq Listing Rule 5250(c)(1). Nasdaq’s letter indicated that this matter is now closed.
Nasdaq Non-Compliance
As indicated in our Form 12b-25 Notification of Late Filing filed on
August 14, 2023, we have been delayed in filing with the SEC our Quarterly Report on Form 10-Q for the quarter ended June 30, 2023. On
August 23, 2023, the Company received a notice from Nasdaq notifying the Company that because the Company remains delinquent in filing
its Form 10-Q, the Company no longer complies with Nasdaq Listing Rule 5250(c)(1), which requires companies with securities listed on
Nasdaq to timely file all required periodic reports with the SEC. The notice received from Nasdaq has no immediate effect on the listing
or trading of the Company’s securities on Nasdaq. However, if the Company would fail to timely regain compliance with Rule 5250(c)(1),
the Company’s securities would be subject to delisting from Nasdaq. Under the Nasdaq rules, the Company has until October 22, 2023
(60 days after Nasdaq’s notice) to submit a plan to regain compliance with the Rule 5250(c)(1). The Company expects that
with the filing of this Form 10-Q, we have regained compliance with Rule 5250(c)(1).
Nasdaq Delisting Notices
On March 3, 2023, we received a letter from Nasdaq
indicating that we were not in compliance with Nasdaq Listing Rule 5550(b)(1), which requires companies listed on Nasdaq to maintain
a minimum of $2,500,000 in stockholders’ equity for continued listing. At December 31, 2022, we reported stockholders’ equity
of $1,787,751 (prior to restatement, see Note 4 of form 10-K/A filed June 12, 2023), and, as a result, we did not satisfy Listing Rule
5550(b)(1). Nasdaq allowed us a period of 45 calendar days from the date of the letter, or until April 17, 2023, to submit a plan to
regain compliance with the stockholders’ equity requirement under Nasdaq Listing Rule 5550(b)(1). We submitted such a plan to Nasdaq
on April 12, 2023. On April 20, 2023, the Company received a letter from Nasdaq granting us an additional 180-day period, or until August
30, 2023, to regain compliance with Nasdaq Listing Rule 5550(b)(1).
Separately, on August 4, 2023, we received a notice
from Nasdaq indicating that we were not in compliance with the $1.00 Minimum Bid Price requirement set forth in Nasdaq Listing Rule 5550(a)(2)
for continued listing on The Nasdaq Capital Market (the “Bid Price Requirement”). This notice indicated that the Company will
be provided 180 calendar days in which to regain compliance. If at any time during this 180 calendar day period the bid price of the Company’s
common stock closes at or above $1.00 per share for a minimum of ten consecutive business days, the Nasdaq staff (the “Staff”)
will provide the Company with a written confirmation of compliance and the matter will be closed.
Alternatively, if the Company fails to
regain compliance with Rule 5550(a)(2) prior to the expiration of the initial 180 calendar day period, the Company may be eligible
for an additional 180 calendar day compliance period, provided (i) it meets the continued listing requirement for market value of
publicly held shares and all other applicable requirements for initial listing on The Nasdaq Capital Market (except for the Bid
Price Requirement) and (ii) it provides written notice to Nasdaq of its intention to cure this deficiency during the second
compliance period by effecting a reverse stock split, if necessary. In the event the Company does not regain compliance with Rule
5550(a)(2) prior to the expiration of the initial 180 calendar day period, and if it appears to the Staff that the Company will not
be able to cure the deficiency, or if the Company is not otherwise eligible, the Staff will provide the Company with written
notification that its securities are subject to delisting from The Nasdaq Capital Market. At that time, the Company may appeal the
delisting determination to a Hearings Panel. The Company intends to consider all options to regain compliance with all Nasdaq
continued listing requirements.
Amendment to Unsecured Non-Convertible Notes
On May 16, 2023, the Company entered into a securities
purchase agreement with accredited investors for an unsecured non-convertible note financing. The Company has received $1,250,000 of gross
proceeds in connection with the first tranche closing of this financing.
Pursuant to the securities purchase agreement,
the Company has the option, subject to certain conditions, to close on a second tranche of this financing. If the second tranche is closed,
the Company would receive an additional $750,000 of gross proceeds in connection with the second tranche closing of this financing. The
option for the second tranche is exercisable by the Company at any time until the earlier of (x) the date no first tranche notes remain
outstanding and (y) the six-month anniversary of the first tranche closing date.
On August 14, 2023, the Company and the note
holders agreed to waive monthly interest payments on the first tranche notes and the second tranche notes (if issued in the future).
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Use of Estimates |
Use of Estimates
The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
The financial statements include some amounts
that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and
valuation of warrants and options to purchase shares of the Company's common stock. These estimates may be adjusted as more current information
becomes available, and any adjustment could be significant.
|
Fair Value of Financial Instruments |
Fair Value of Financial Instruments
ASC 820, Fair Value Measurements, provides
guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit
price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between
market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions
that market participants would use in pricing an asset or a liability.
The accounting guidance classifies fair value
measurements in one of the following three categories for disclosure purposes:
Level 1 - Unadjusted quoted
prices in active markets for identical instruments that are accessible by the Company on the measurement date.
Level 2 - Quoted prices in markets
that are not active or inputs which are either directly or indirectly observable.
Level 3 - Unobservable inputs
for the instrument requiring the development of assumptions by the Company.
The Company analyzes all financial instruments
with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting standard
for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level
of input that is significant to the fair value measurement.
The carrying values of the Company’s financial
instruments including cash equivalents, restricted cash, accounts receivable, and accounts payable are approximately equal to their respective
fair values due to the relatively short-term nature of these instruments. The Company’s warrant liabilities and derivative liabilities
are estimated using level 3 inputs (see Note 3).
|
Derivative Financial Instruments |
Derivative Financial Instruments
The Company has derivative financial instruments
that are not hedges and do not qualify for hedge accounting. Changes in the fair value of these instruments are recorded in other income
(expenses), on a net basis in the Consolidated Statements of Operations and Comprehensive Loss.
|
Cash and Cash Equivalents |
Cash and Cash Equivalents
The Company considers all highly liquid
instruments purchased with an original maturity of three months or less to be cash equivalents. The Company had no
cash equivalents at June 30, 2023 and December 31, 2022. The Company maintains cash deposits at several financial institutions,
which are insured by the FDIC up to $250,000. The Company’s cash balance may at times exceed these limits. On June 30, 2023,
and December 31, 2022, the Company had $81,088
and $1,229,863, respectively,
in excess of federally insured limits. The Company continually monitors its positions with, and the credit quality of, the financial
institutions with which it invests. The Company maintains no international bank accounts. As of June 30, 2023, the Company reported
cash of $604,518 and restricted cash of $10,000
which aggregates to $614,518 and is reported on the statement of cash flows as cash and restricted cash.
|
Accounts Receivable, Less Allowance for Doubtful Accounts |
Accounts Receivable, Less Allowance for Doubtful
Accounts
The Company estimates an allowance for doubtful
accounts based upon an evaluation of the current status of receivables, historical experience, and other factors as necessary. It is reasonably
possible that the Company’s estimate of the allowance for doubtful accounts will change. The allowance for doubtful accounts was
$0 on June 30, 2023, and December 31, 2022.
|
Revenue Recognition |
Revenue Recognition
Revenues are recognized when a contract with a
customer exists, and at that point in time when we have delivered a Nociscan report to our customer. Revenue is recognized in the amount
that reflects the negotiated consideration expected to be received in exchange for those reports. Following the delivery of the report,
the company has no ongoing obligations or services to provide to the customer. Customers pay no other upfront, licensing, or other fees.
To date, our reports are not reimbursable under any third-party payment arrangements, The Company invoices its customers based on the
billing schedules in its sales arrangements. Payment terms range generally from prepayment to 90 days from the date of invoice.
|
Liquidity, Capital Resources and Going Concern |
Liquidity, Capital Resources and Going Concern
The Company had a cash and restricted cash
balance of $614,518 as of June 30,
2023. On May 16, 2023, we entered into a securities purchase agreement with accredited investors for unsecured non-convertible note
financing. The Company received $1,250,000 of gross proceeds in connection with the first tranche closing of this financing. The
Company has the option, subject to certain conditions, to close on a second tranche of this financing. If the second tranche is
closed, the Company will receive an additional $750,000 of gross proceeds. This interim bridge funding should allow the Company to
operate into the third quarter of 2023. Management is actively managing our cash position and
working to secure longer-term funding.
As a result of the Company’s recurring losses
from operations and the need for additional financing to fund its operating and capital requirements, there is uncertainty regarding the
Company’s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt as to the
Company’s ability to continue as a going concern.
|
Share-Based Compensation |
Share-Based Compensation
The Company issues stock-based compensation awards
to employees and directors in the form of stock options. The Company measures and recognizes compensation expense for all stock-based
awards based on the awards’ fair value. Share-based compensation for stock options awards is measured on the date of grant using
a Black-Scholes-Merton option pricing model.
Awards vest either on a graded schedule or at
the grant date. The Company determines the fair value of each award as a single award and recognizes the expense on a straight-line basis
over the service period of the award, which is generally the vesting period. The exercise price of stock options granted is equal to the
fair market value of the Company’s common stock on the date of grant. Stock options expire ten years from the date of grant.
|
Emerging Growth Company Status |
Emerging Growth Company Status
The Company is an emerging growth company, as
defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies
can delay the adoption of new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those
standards apply to private companies. The Company has elected to use this extended transition period to comply with certain new or revised
accounting standards that have different effective dates for public and private companies.
|
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v3.23.2
FAIR VALUE MEASUREMENTS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Fair Value Disclosures [Abstract] |
|
Schedule of recurring basis to determine the fair value of the liability |
Schedule of recurring basis to determine the fair value of the liability | |
| | | |
| | | |
| | | |
| | |
| |
Fair value measured as of June 30, 2023 | |
| |
Fair value on June 30, 2023 | | |
Quoted prices in active markets
(Level 1) | | |
Significant other observable inputs
(Level 2) | | |
Significant unobservable inputs
(Level 3) | |
Warrant liability | |
$ | 582,399 | | |
$ | – | | |
$ | – | | |
$ | 582,399 | |
Derivative Liability | |
| 172,389 | | |
| – | | |
| – | | |
| 172,389 | |
Total Fair value | |
$ | 754,788 | | |
$ | – | | |
$ | – | | |
$ | 754,788 | |
|
Schedule of liabilities measures at fair value |
Schedule of liabilities measures at fair value | |
| | | |
| | | |
| | |
| |
Warrant Liability | | |
Derivative Liability | | |
Total | |
Balance - January 1, 2023 | |
$ | – | | |
$ | – | | |
$ | – | |
Additional warrant and derivative liability | |
| 579,818 | | |
| 163,170 | | |
| 742,988 | |
Change in fair value | |
| 2,581 | | |
| 9,219 | | |
| 11,800 | |
Balance - June 30, 2023 | |
$ | 582,399 | | |
$ | 172,389 | | |
$ | 754,788 | |
|
Schedule of assumptions |
Schedule of assumptions | |
| | | |
| | |
| |
As of Issuance | | |
As of June 30, 2023 | |
| |
Warrant Liability | | |
Warrant Liability | |
Strike Price | |
$ | 0.63 | | |
$ | 0.63 | |
Contractual term (years) | |
| 5.0 | | |
| 5.0 | |
Volatility (annual) | |
| 80.0% | | |
| 80.0% | |
Risk-free rate | |
| 3.52% | | |
| 4.15% | |
Floor Financing price | |
$ | 0.50 | | |
$ | 0.50 | |
|
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v3.23.2
CORRECTION OF ERRORS IN 2022 INTERIM FINANCIAL INFORMATION (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Changes and Error Corrections [Abstract] |
|
SCHEDULE OF ERROR CORRECTIONS |
SCHEDULE
OF ERROR CORRECTIONS
| |
| | |
| | |
| |
Condensed Balance Sheets | |
For the six months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Total assets | |
$ | 5,620,989 | | |
$ | – | | |
$ | 5,620,989 | |
| |
| | | |
| | | |
| | |
Total current liabilities | |
| 1,381,419 | | |
| – | | |
| 1,381,419 | |
| |
| | | |
| | | |
| | |
Additional paid-in capital | |
| 41,184,654 | | |
| (152,653 | ) | |
| 41,032,001 | |
Accumulated deficit | |
| (36,945,162 | ) | |
| 152,653 | | |
| (36,792,509 | ) |
Other | |
| 78 | | |
| – | | |
| 78 | |
Total stockholders’ equity | |
| 4,239,570 | | |
| – | | |
| 4,239,570 | |
| |
| | | |
| | | |
| | |
Total liabilities and stockholders’ equity | |
$ | 5,620,989 | | |
$ | – | | |
$ | 5,620,989 | |
| |
| | |
| | |
| |
Condensed Statements of Operations | |
For the six months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Gross profit (loss) | |
$ | (11,279 | ) | |
$ | – | | |
$ | (11,279 | ) |
| |
| | | |
| | | |
| | |
Sales and marketing | |
| 194,067 | | |
| – | | |
| 194,067 | |
Research and development | |
| 558,029 | | |
| – | | |
| 558,029 | |
General and administrative | |
| 2,375,126 | | |
| (152,653 | ) | |
| 2,222,473 | |
Total operating expenses | |
| 3,127,222 | | |
| (152,653 | ) | |
| 2,974,569 | |
| |
| | | |
| | | |
| | |
Total other income (expense) | |
| (1,505,102 | ) | |
| – | | |
| (1,505,102 | ) |
| |
| | | |
| | | |
| | |
Net income (loss) | |
$ | (4,643,603 | ) | |
$ | 152,653 | | |
$ | (4,490,950 | ) |
Net (loss) allocable to common stockholders | |
$ | (5,059,126 | ) | |
$ | 152,653 | | |
$ | (4,906,473 | ) |
(Loss) per share | |
$ | (1.16 | ) | |
$ | 0.04 | | |
$ | (1.12 | ) |
Weighted Average common shares outstanding | |
| 4,363,600 | | |
| 10,068 | | |
| 4,373,668 | |
| |
| | |
| | |
| |
Condensed Statements of Operations | |
For the three months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Gross profit (loss) | |
$ | (3,573 | ) | |
$ | – | | |
$ | (3,573 | ) |
| |
| | | |
| | | |
| | |
Sales and marketing | |
| 124,759 | | |
| – | | |
| 124,759 | |
Research and development | |
| 353,226 | | |
| – | | |
| 353,226 | |
General and administrative | |
| 1,883,843 | | |
| (152,653 | ) | |
| 1,731,190 | |
Total operating expenses | |
| 2,361,828 | | |
| (152,653 | ) | |
| 2,209,175 | |
| |
| | | |
| | | |
| | |
Total other income (expense) | |
| (1,342,114 | ) | |
| – | | |
| (1,342,114 | ) |
| |
| | | |
| | | |
| | |
Net income (loss) | |
$ | (3,707,515 | ) | |
$ | 152,653 | | |
$ | (3,554,862 | ) |
Net (loss) allocable to common stockholders | |
$ | (3,835,723 | ) | |
$ | 152,653 | | |
$ | (3,683,070 | ) |
(Loss) per share | |
$ | (0.49 | ) | |
$ | 0.02 | | |
$ | (0.47 | ) |
Weighted Average common shares outstanding | |
| 7,821,515 | | |
| – | | |
| 7,821,515 | |
| |
| | | |
| | | |
| | |
Condensed Statements of Cash Flows | |
For the six months ended June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Net income (loss) | |
$ | (4,643,603 | ) | |
$ | 152,653 | | |
$ | (4,490,950 | ) |
| |
| | | |
| | | |
| | |
Adjustments to reconcile net income (loss) to net cash used in operation activities | |
| | | |
| | | |
| | |
Depreciation and amortization | |
| 94,705 | | |
| (25,000 | ) | |
| 69,705 | |
Non-cash charge settled in equity | |
| – | | |
| 1,299,507 | | |
| 1,299,507 | |
Prepaids and other current assets | |
| (308,052 | ) | |
| (140,382 | ) | |
| (448,434 | ) |
Accrued and other liabilities | |
| 728,399 | | |
| (921,718 | ) | |
| (193,320 | ) |
Other | |
| 1,047,540 | | |
| – | | |
| 1,047,540 | |
Net cash (used in) operations | |
| (3,081,011 | ) | |
| 365,060 | | |
| (2,715,951 | ) |
| |
| | | |
| | | |
| | |
Net cash (used in) investing activities | |
| (120,957 | ) | |
| – | | |
| (120,957 | ) |
| |
| | | |
| | | |
| | |
IPO Issuance costs | |
| – | | |
| (365,060 | ) | |
| (365,060 | ) |
Others | |
| 6,552,318 | | |
| – | | |
| 6,552,318 | |
Net cash provided by financing activities | |
| 6,552,318 | | |
| (365,060 | ) | |
| 6,187,258 | |
| |
| | | |
| | | |
| | |
Net cash increase (decrease) for period | |
$ | 3,350,350 | | |
$ | – | | |
$ | 3,350,350 | |
| |
| | |
| | |
| |
Condensed Statements of Changes in Stockholders’ Equity | |
June 30, 2022 (unaudited) | |
| |
As previously reported | | |
Adjustments | | |
As Restated | |
| |
| | |
| | |
| |
Common Stock | |
$ | 78 | | |
$ | – | | |
$ | 78 | |
Additional paid-in capital | |
| 41,184,654 | | |
| (152,653 | ) | |
| 41,032,001 | |
Accumulated deficit | |
| (36,945,162 | ) | |
| 152,653 | | |
| (36,792,509 | ) |
Total stockholders’ equity | |
$ | 4,239,570 | | |
$ | – | | |
$ | 4,239,570 | |
|
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v3.23.2
SUPPLEMENTAL FINANCIAL INFORMATION (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Schedule of accrued and other liabilities |
Schedule of accrued and other liabilities | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Accrued bonus | |
$ | 291,812 | | |
$ | 134,704 | |
Accrued expenses | |
| 153,805 | | |
| 35,922 | |
Accrued payroll and related liabilities | |
| 47,023 | | |
| 46,250 | |
Accrued interest | |
| 14,346 | | |
| – | |
Other accrued liabilities | |
| 6,014 | | |
| 9,593 | |
Accrued and other liabilities | |
$ | 513,000 | | |
$ | 226,469 | |
|
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v3.23.2
INTANGIBLE ASSETS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Schedule of intangible assets |
Schedule of intangible assets | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
| |
| | |
| |
Patents and licenses | |
$ | 2,220,363 | | |
$ | 2,147,728 | |
Other | |
| 5,017 | | |
| 5,017 | |
Total intangible assets gross | |
| 2,225,380 | | |
| 2,152,745 | |
Less: accumulated amortization | |
| (1,021,343 | ) | |
| (942,538 | ) |
Intangible assets, net | |
$ | 1,204,037 | | |
$ | 1,210,207 | |
|
Schedule of future amortization |
Schedule of future amortization | |
| | |
2023 | |
$ | 81,096 | |
2024 | |
| 162,191 | |
2025 | |
| 162,191 | |
2026 | |
| 162,191 | |
2027 and beyond | |
| 636,368 | |
Total | |
$ | 1,204,037 | |
|
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v3.23.2
SHORT TERM NOTES, CONVERTIBLE DEBT, AND DERIVATIVE LIABILITIES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
Schedule of derivative liabilities |
Schedule of derivative liabilities | |
| | | |
| | |
| |
June 30, 2023 | | |
December 31, 2022 | |
Note Payable | |
$ | 1,437,500 | | |
$ | – | |
Less: Unamortized Discounts and Deferred Financing Costs | |
| | | |
| – | |
Warrants | |
| (567,543 | ) | |
| – | |
Derivative | |
| (159,716 | ) | |
| – | |
Issuance cost | |
| (591,403 | ) | |
| – | |
Total notes payable discount | |
| (1,318,662 | ) | |
| – | |
Note payable, net of discount | |
$ | 118,838 | | |
$ | – | |
|
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v3.23.2
NET LOSS PER SHARE OF COMMON STOCK (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Earnings Per Share [Abstract] |
|
Reconciliation of diluted shares |
Reconciliation of diluted shares | |
| | |
| |
| |
Three Months Ended June 30, | |
| |
2023 | | |
2022 | |
Numerator: | |
| | |
| |
Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share | |
$ | (1,464,557 | ) | |
$ | (3,683,070 | ) |
Denominator: | |
| | | |
| | |
Weighted average shares outstanding used to compute basic and dilutive loss per share | |
| 8,087,755 | | |
| – | |
Weighted average shares issuable for vested restricted stock units | |
| 199,914 | | |
| – | |
Total weighted average shares diluted | |
| 8,287,669 | | |
| 7,821,515 | |
| |
| | |
| |
| |
Six Months Ended June 30, | |
| |
2023 | | |
2022 | |
Numerator: | |
| | | |
| | |
Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share | |
$ | (2,648,017 | ) | |
$ | (4,906,473 | ) |
Denominator: | |
| | | |
| | |
Weighted average shares outstanding used to compute basic and dilutive loss per share | |
| 7,974,635 | | |
| 4,373,668 | |
Weighted average shares issuable for vested restricted stock units | |
| 145,347 | | |
| – | |
Total weighted average shares diluted | |
| 8,119,982 | | |
| 4,373,668 | |
|
Schedule of anti-dilutive securities excluded from computation of earnings per share |
Schedule of anti-dilutive securities excluded from computation of earnings per share | |
| | |
| |
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
| | |
| |
Series A and B convertible preferred stock | |
| – | | |
| 1,639,559 | |
Warrants | |
| 3,518,550 | | |
| 1,570,236 | |
Restricted stock units | |
| 692,422 | | |
| – | |
Stock options | |
| 2,738,820 | | |
| 2,351,510 | |
| |
| 6,949,792 | | |
| 5,561,305 | |
|
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v3.23.2
STOCK BASED COMPENSATION (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Share-Based Payment Arrangement [Abstract] |
|
Schedule of option activity |
Schedule of option activity | |
| | |
| | |
| | |
| |
| |
Options Outstanding | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Life (In Years) | | |
Aggregate Intrinsic Value of Unexercised Options | |
Balance at December 31, 2022 | |
| 2,738,820 | | |
$ | 1.94 | | |
| 8.4 | | |
$ | 0 | |
Options granted | |
| – | | |
| – | | |
| – | | |
| | |
Options exercised | |
| – | | |
| – | | |
| – | | |
| | |
Options forfeited/expired | |
| – | | |
| – | | |
| – | | |
| | |
Balance at June 30, 2023 | |
| 2,738,820 | | |
$ | 1.94 | | |
| 7.9 | | |
$ | 0 | |
| |
| | | |
| | | |
| | | |
| | |
Exercisable at December 31, 2022 | |
| 2,169,088 | | |
$ | 1.87 | | |
| 8.3 | | |
$ | 0 | |
Exercisable at June 30, 2023 | |
| 2,283,224 | | |
$ | 1.89 | | |
| 7.8 | | |
$ | 0 | |
|
Schedule of RSU activity |
Schedule of RSU activity |
|
|
|
|
|
|
|
|
|
|
RSU’s
Outstanding |
|
|
Weighted-Average Grant-Date Fair value per Unit |
|
Nonvested as of December 31, 2022 |
|
|
446,525 |
|
|
$ |
0.63 |
|
Granted |
|
|
398,452 |
|
|
|
0.76 |
|
Vested |
|
|
(206,302 |
) |
|
|
0.65 |
|
Forfeited |
|
|
– |
|
|
|
– |
|
Nonvested as of June 30, 2023 |
|
|
638,675 |
|
|
$ |
0.70 |
|
|
Schedule of stock-based compensation expense |
Schedule of stock-based compensation expense | |
| | | |
| | | |
| | | |
| | |
| |
Three months ended June 30, | | |
Six months ended June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Sales and marketing | |
$ | 78,688 | | |
$ | 848 | | |
$ | 106,997 | | |
$ | 1,696 | |
Research and development | |
| 2,055 | | |
| 3,064 | | |
| 5,615 | | |
| 6,129 | |
General and administrative | |
| 55,888 | | |
| 697,593 | | |
| 106,551 | | |
| 716,802 | |
Total share based compensation | |
$ | 136,631 | | |
$ | 701,505 | | |
$ | 219,162 | | |
$ | 724,627 | |
|
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v3.23.2
THE COMPANY AND BASIS OF PRESENTATION (Details Narrative) - USD ($)
|
|
1 Months Ended |
Apr. 26, 2022 |
Dec. 31, 2022 |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Reported stockholders equity |
|
$ 1,787,751
|
Unit Of Common Stock And Warrant [Member] | IPO [Member] |
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Stock Issued During Period, Shares, New Issues |
2,165,000
|
|
Proceeds from Issuance or Sale of Equity |
$ 8,600,000
|
|
Common Stock Warrants [Member] | IPO [Member] |
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Number of shares converted |
426,768
|
|
Common Stock Warrants [Member] | IPO [Member] | Underwriters [Member] |
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Stock Issued During Period, Shares, New Issues |
324,750
|
|
Common Stock [Member] | IPO [Member] |
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Number of shares converted |
4,750,830
|
|
Warrants [Member] | IPO [Member] | Underwriters [Member] |
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Underwriters a common stock warrant |
173,200
|
|
Stock warrant exercise price |
$ 5.44
|
|
Warrants and Rights Outstanding, Maturity Date |
Apr. 26, 2027
|
|
X |
- DefinitionExercise price per share or per unit of warrants or rights outstanding.
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Accounting Policies [Abstract] |
|
|
Cash Equivalents, at Carrying Value |
$ 0
|
$ 0
|
Cash, Uninsured Amount |
81,088
|
1,229,863
|
Restricted Cash |
10,000
|
10,000
|
Accounts Receivable, Allowance for Credit Loss |
0
|
$ 0
|
Restricted Cash and Cash Equivalents |
$ 614,518
|
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v3.23.2
FAIR VALUE MEASUREMENTS (Details- Recurring basis to determine the fair value of the liability)
|
Jun. 30, 2023
USD ($)
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Fair value liability |
$ 754,788
|
Fair Value, Inputs, Level 1 [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Fair value liability |
0
|
Fair Value, Inputs, Level 2 [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Fair value liability |
0
|
Fair Value, Inputs, Level 3 [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Fair value liability |
754,788
|
Warrant Liability [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Fair value liability |
582,399
|
Warrant Liability [Member] | Fair Value, Inputs, Level 1 [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Fair value liability |
0
|
Warrant Liability [Member] | Fair Value, Inputs, Level 2 [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Fair value liability |
0
|
Warrant Liability [Member] | Fair Value, Inputs, Level 3 [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Fair value liability |
582,399
|
Derivative Liability [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Fair value liability |
172,389
|
Derivative Liability [Member] | Fair Value, Inputs, Level 1 [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Fair value liability |
0
|
Derivative Liability [Member] | Fair Value, Inputs, Level 2 [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Fair value liability |
0
|
Derivative Liability [Member] | Fair Value, Inputs, Level 3 [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
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$ 172,389
|
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v3.23.2
FAIR VALUE MEASUREMENTS (Details - liabilities measures at fair value)
|
6 Months Ended |
Jun. 30, 2023
USD ($)
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Balance - January 1, 2023 |
$ 0
|
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742,988
|
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11,800
|
Balance - June 30, 2023 |
754,788
|
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|
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|
Balance - January 1, 2023 |
0
|
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579,818
|
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2,581
|
Balance - June 30, 2023 |
582,399
|
Derivative Liability [Member] |
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
Balance - January 1, 2023 |
0
|
Additional warrant and derivative liability |
163,170
|
Change in fair value |
9,219
|
Balance - June 30, 2023 |
$ 172,389
|
X |
- DefinitionAmount of expense (income) related to adjustment to fair value of warrant liability.
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v3.23.2
SCHEDULE OF ERROR CORRECTIONS (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
|
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2022 |
Mar. 31, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Dec. 31, 2021 |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |
|
|
|
|
|
|
|
|
Total assets |
$ 2,004,466
|
|
$ 5,620,989
|
|
$ 2,004,466
|
$ 5,620,989
|
$ 2,914,629
|
|
Total current liabilities |
1,994,242
|
|
1,381,419
|
|
1,994,242
|
1,381,419
|
688,671
|
|
Additional paid-in capital |
42,028,310
|
|
41,032,001
|
|
42,028,310
|
41,032,001
|
41,596,032
|
|
Accumulated deficit |
(42,018,169)
|
|
(36,792,509)
|
|
(42,018,169)
|
(36,792,509)
|
(39,370,153)
|
|
Other |
|
|
78
|
|
|
78
|
|
|
Total stockholders’ equity |
10,223
|
$ 1,125,029
|
4,239,570
|
$ (14,031,887)
|
10,223
|
4,239,570
|
2,225,958
|
$ (12,831,606)
|
Total liabilities and stockholders’ equity |
2,004,466
|
|
5,620,989
|
|
2,004,466
|
5,620,989
|
2,914,629
|
|
Gross profit (loss) |
|
|
(3,573)
|
|
|
(11,279)
|
|
|
Sales and marketing |
|
|
124,759
|
|
|
194,067
|
|
|
Research and development |
250,006
|
|
353,226
|
|
454,405
|
558,029
|
|
|
General and administrative |
946,175
|
|
1,731,190
|
|
1,753,774
|
2,222,473
|
|
|
Total operating expenses |
1,403,971
|
|
2,209,175
|
|
2,593,253
|
2,974,569
|
|
|
Total other income (expense) |
(58,356)
|
|
(1,342,114)
|
|
(60,552)
|
(1,505,102)
|
|
|
Net income (loss) |
(1,464,557)
|
$ (1,183,460)
|
(3,554,862)
|
$ (936,088)
|
(2,648,017)
|
(4,490,950)
|
|
|
Net (loss) allocable to common stockholders |
$ (1,464,557)
|
|
$ (3,683,070)
|
|
$ (2,648,017)
|
$ (4,906,473)
|
|
|
Earnings Per Share, Basic |
$ (0.18)
|
|
$ (0.47)
|
|
$ (0.33)
|
$ (1.12)
|
|
|
Earnings Per Share, Diluted |
$ (0.18)
|
|
$ (0.47)
|
|
$ (0.33)
|
$ (1.12)
|
|
|
Weighted Average Number of Shares Outstanding, Basic |
8,287,669
|
|
7,821,515
|
|
8,119,982
|
4,373,668
|
|
|
Weighted Average Number of Shares Outstanding, Diluted |
8,287,669
|
|
7,821,515
|
|
8,119,982
|
4,373,668
|
|
|
Depreciation and amortization |
|
|
|
|
$ 79,809
|
$ 69,705
|
|
|
Non-cash charge settled in equity |
|
|
|
|
|
1,299,507
|
|
|
Prepaids and other current assets |
|
|
|
|
33,287
|
(448,434)
|
|
|
Accrued and other liabilities |
|
|
|
|
|
(193,320)
|
|
|
Other |
|
|
|
|
|
1,047,540
|
|
|
Net cash (used in) operations |
|
|
|
|
(1,960,653)
|
(2,715,951)
|
|
|
Net cash (used in) investing activities |
|
|
|
|
(72,634)
|
(120,957)
|
|
|
IPO Issuance costs |
|
|
|
|
(85,000)
|
(365,060)
|
|
|
Others |
|
|
|
|
|
6,552,318
|
|
|
Net cash provided by financing activities |
|
|
|
|
1,165,000
|
6,187,258
|
|
|
Net cash increase (decrease) for period |
|
|
|
|
(868,287)
|
3,350,350
|
|
|
Common Stock |
$ 82
|
|
$ 78
|
|
$ 82
|
78
|
$ 79
|
|
Previously Reported [Member] |
|
|
|
|
|
|
|
|
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |
|
|
|
|
|
|
|
|
Total assets |
|
|
5,620,989
|
|
|
5,620,989
|
|
|
Total current liabilities |
|
|
1,381,419
|
|
|
1,381,419
|
|
|
Additional paid-in capital |
|
|
41,184,654
|
|
|
41,184,654
|
|
|
Accumulated deficit |
|
|
(36,945,162)
|
|
|
(36,945,162)
|
|
|
Other |
|
|
78
|
|
|
78
|
|
|
Total stockholders’ equity |
|
|
4,239,570
|
|
|
4,239,570
|
|
|
Total liabilities and stockholders’ equity |
|
|
5,620,989
|
|
|
5,620,989
|
|
|
Gross profit (loss) |
|
|
(3,573)
|
|
|
(11,279)
|
|
|
Sales and marketing |
|
|
124,759
|
|
|
194,067
|
|
|
Research and development |
|
|
353,226
|
|
|
558,029
|
|
|
General and administrative |
|
|
1,883,843
|
|
|
2,375,126
|
|
|
Total operating expenses |
|
|
2,361,828
|
|
|
3,127,222
|
|
|
Total other income (expense) |
|
|
(1,342,114)
|
|
|
(1,505,102)
|
|
|
Net income (loss) |
|
|
(3,707,515)
|
|
|
(4,643,603)
|
|
|
Net (loss) allocable to common stockholders |
|
|
$ (3,835,723)
|
|
|
$ (5,059,126)
|
|
|
Earnings Per Share, Basic |
|
|
$ (0.49)
|
|
|
$ (1.16)
|
|
|
Earnings Per Share, Diluted |
|
|
$ (0.49)
|
|
|
$ (1.16)
|
|
|
Weighted Average Number of Shares Outstanding, Basic |
|
|
7,821,515
|
|
|
4,363,600
|
|
|
Weighted Average Number of Shares Outstanding, Diluted |
|
|
7,821,515
|
|
|
4,363,600
|
|
|
Depreciation and amortization |
|
|
|
|
|
$ 94,705
|
|
|
Non-cash charge settled in equity |
|
|
|
|
|
0
|
|
|
Prepaids and other current assets |
|
|
|
|
|
(308,052)
|
|
|
Accrued and other liabilities |
|
|
|
|
|
728,399
|
|
|
Other |
|
|
|
|
|
1,047,540
|
|
|
Net cash (used in) operations |
|
|
|
|
|
(3,081,011)
|
|
|
Net cash (used in) investing activities |
|
|
|
|
|
(120,957)
|
|
|
IPO Issuance costs |
|
|
|
|
|
0
|
|
|
Others |
|
|
|
|
|
6,552,318
|
|
|
Net cash provided by financing activities |
|
|
|
|
|
6,552,318
|
|
|
Net cash increase (decrease) for period |
|
|
|
|
|
3,350,350
|
|
|
Common Stock |
|
|
$ 78
|
|
|
78
|
|
|
Revision of Prior Period, Adjustment [Member] |
|
|
|
|
|
|
|
|
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |
|
|
|
|
|
|
|
|
Total assets |
|
|
|
|
|
|
|
|
Total current liabilities |
|
|
0
|
|
|
0
|
|
|
Additional paid-in capital |
|
|
(152,653)
|
|
|
(152,653)
|
|
|
Accumulated deficit |
|
|
152,653
|
|
|
152,653
|
|
|
Other |
|
|
0
|
|
|
0
|
|
|
Total stockholders’ equity |
|
|
0
|
|
|
0
|
|
|
Total liabilities and stockholders’ equity |
|
|
0
|
|
|
0
|
|
|
Gross profit (loss) |
|
|
|
|
|
0
|
|
|
Sales and marketing |
|
|
0
|
|
|
0
|
|
|
Research and development |
|
|
0
|
|
|
0
|
|
|
General and administrative |
|
|
(152,653)
|
|
|
(152,653)
|
|
|
Total operating expenses |
|
|
(152,653)
|
|
|
(152,653)
|
|
|
Total other income (expense) |
|
|
0
|
|
|
0
|
|
|
Net income (loss) |
|
|
152,653
|
|
|
152,653
|
|
|
Net (loss) allocable to common stockholders |
|
|
$ 152,653
|
|
|
$ 152,653
|
|
|
Earnings Per Share, Basic |
|
|
$ 0.02
|
|
|
$ 0.04
|
|
|
Earnings Per Share, Diluted |
|
|
$ 0.02
|
|
|
$ 0.04
|
|
|
Weighted Average Number of Shares Outstanding, Basic |
|
|
0
|
|
|
10,068
|
|
|
Weighted Average Number of Shares Outstanding, Diluted |
|
|
0
|
|
|
10,068
|
|
|
Depreciation and amortization |
|
|
|
|
|
$ (25,000)
|
|
|
Non-cash charge settled in equity |
|
|
|
|
|
1,299,507
|
|
|
Prepaids and other current assets |
|
|
|
|
|
(140,382)
|
|
|
Accrued and other liabilities |
|
|
|
|
|
(921,718)
|
|
|
Other |
|
|
|
|
|
0
|
|
|
Net cash (used in) operations |
|
|
|
|
|
365,060
|
|
|
Net cash (used in) investing activities |
|
|
|
|
|
0
|
|
|
IPO Issuance costs |
|
|
|
|
|
(365,060)
|
|
|
Others |
|
|
|
|
|
0
|
|
|
Net cash provided by financing activities |
|
|
|
|
|
(365,060)
|
|
|
Net cash increase (decrease) for period |
|
|
|
|
|
0
|
|
|
Common Stock |
|
|
$ 0
|
|
|
$ 0
|
|
|
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SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accrued and other liabilities) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
Accrued bonus |
$ 291,812
|
$ 134,704
|
Accrued expenses |
153,805
|
35,922
|
Accrued payroll and related liabilities |
47,023
|
46,250
|
Accrued interest |
14,346
|
0
|
Other accrued liabilities |
6,014
|
9,593
|
Accrued and other liabilities |
$ 513,000
|
$ 226,469
|
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v3.23.2
LEASES (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Leases |
|
|
|
|
Operating Lease, Expense |
$ 0
|
$ 16,425
|
$ 0
|
$ 32,510
|
Operating Leases, Income Statement, Sublease Revenue |
|
|
$ 0
|
$ 26,340
|
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v3.23.2
INTANGIBLE ASSETS (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Finite-Lived Intangible Assets [Line Items] |
|
|
Total intangible assets gross |
$ 2,225,380
|
$ 2,152,745
|
Less: accumulated amortization |
(1,021,343)
|
(942,538)
|
Intangible assets, net |
1,204,037
|
1,210,207
|
Patents And Licenses [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Total intangible assets gross |
2,220,363
|
2,147,728
|
Other Intangible Assets [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Total intangible assets gross |
$ 5,017
|
$ 5,017
|
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INTANGIBLE ASSETS (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
12 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
|
|
|
|
Amortization of Intangible Assets |
$ 39,940
|
$ 33,396
|
$ 78,805
|
$ 66,583
|
|
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|
|
$ 0
|
|
$ 0
|
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v3.23.2
SUPPLEMENTAL FINANCIAL INFORMATION (Details - Note payable) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Debt Disclosure [Abstract] |
|
|
Note Payable |
$ 1,437,500
|
$ 0
|
Warrants |
(567,543)
|
0
|
Derivative |
(159,716)
|
0
|
Issuance cost |
(591,403)
|
0
|
Total notes payable discount |
(1,318,662)
|
0
|
Note payable, net of discount |
$ 118,838
|
$ 0
|
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v3.23.2
SHORT TERM NOTES, CONVERTIBLE DEBT, AND DERIVATIVE LIABILITIES (Details Narrative) - USD ($)
|
|
|
|
3 Months Ended |
6 Months Ended |
|
|
May 31, 2023 |
Apr. 27, 2022 |
Apr. 21, 2022 |
Jun. 30, 2023 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Jun. 30, 2021 |
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
|
Fair value of warrants |
|
|
|
|
$ 742,988
|
|
|
|
Stock issued new, value |
|
|
|
$ 175,619
|
|
|
|
|
Notes Payable |
|
|
|
1,437,500
|
1,437,500
|
|
$ 0
|
|
Repayments of Notes Payable |
|
|
|
|
$ (0)
|
$ 2,000,000
|
|
|
Interest Converted To Common Stock [Member] |
|
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
|
Beneficial conversion expense |
|
|
$ 1,299,507
|
|
|
|
|
|
Interest Converted To Common Stock [Member] | Post Split Shares [Member] | Common Stock [Member] |
|
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
|
Debt converted, shares issued |
|
|
426,768
|
|
|
|
|
|
Interest Converted To Common Stock [Member] | Post Split Shares [Member] | Warrant [Member] |
|
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
|
Debt converted, shares issued |
|
|
426,768
|
|
|
|
|
|
Qualified Financing [Member] |
|
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
|
Notes Payable |
|
|
|
|
|
|
|
$ 2,000,000
|
Repayments of Notes Payable |
|
$ 2,000,000
|
|
|
|
|
|
|
Senior Notes Payable [Member] |
|
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
|
Debt Instrument, Face Amount |
$ 1,437,500
|
|
|
|
|
|
|
|
Proceeds from Secured Notes Payable |
1,250,000
|
|
|
|
|
|
|
|
Debt Issuance Costs, Gross |
203,575
|
|
|
|
|
|
|
|
Debt Instrument, Unamortized Discount |
$ 163,170
|
|
|
|
|
|
|
|
Amortization of debt discount |
|
|
|
$ 28,520
|
|
|
|
|
Senior Notes Payable [Member] | Commitment Fee [Member] |
|
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
|
Stock issued new, shares |
339,360
|
|
|
|
|
|
|
|
Stock issued new, value |
$ 175,619
|
|
|
|
|
|
|
|
Senior Notes Payable [Member] | Senior Notes Warrants [Member] |
|
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
|
Warrants issued |
1,232,156
|
|
|
|
|
|
|
|
Fair value of warrants |
$ 579,818
|
|
|
|
|
|
|
|
X |
- DefinitionAmount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.
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v3.23.2
COMMITMENTS AND CONTINGENCIES (Details Narrative) - Regents Of The University Of California [Member] - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Minimum annual royalty payment |
$ 50,000
|
|
$ 50,000
|
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$ 12,500
|
$ 12,500
|
$ 25,000
|
$ 25,000
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v3.23.2
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)
|
|
|
|
1 Months Ended |
6 Months Ended |
12 Months Ended |
Mar. 24, 2023 |
Apr. 26, 2022 |
Apr. 22, 2022 |
Feb. 28, 2023 |
Jun. 30, 2023 |
Dec. 31, 2022 |
Dec. 31, 2021 |
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Common Stock, Shares Authorized |
|
|
|
|
200,000,000
|
200,000,000
|
|
Common Stock, Par or Stated Value Per Share |
|
|
|
|
$ 0.00001
|
$ 0.00001
|
|
Preferred Stock, Shares Authorized |
|
|
|
|
20,000,000
|
|
|
Preferred Stock, Par or Stated Value Per Share |
|
|
|
|
$ 0.00001
|
|
|
Common stock, shares outstanding |
|
|
|
|
8,200,875
|
7,861,515
|
|
Redemption price |
|
|
|
|
$ 1,000
|
|
|
Class of Warrant or Right, Outstanding |
|
|
|
|
2,489,750
|
|
|
Unit Of Common Stock And Warrant [Member] | IPO [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Stock Issued During Period, Shares, New Issues |
|
2,165,000
|
|
|
|
|
|
IPO Warrants [Member] | IPO [Member] | Underwriters [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Stock Issued During Period, Shares, New Issues |
|
|
324,750
|
|
|
|
|
Warrants [Member] | IPO [Member] | Underwriters [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right |
|
173,200
|
|
|
|
|
|
Class of Warrant or Right, Exercise Price of Warrants or Rights |
|
$ 5.44
|
|
|
|
|
|
Warrants and Rights Outstanding, Maturity Date |
|
Apr. 26, 2027
|
|
|
|
|
|
Warrants Converted To Common Stock [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Conversion of Stock, Shares Issued |
|
|
|
|
60,408
|
|
|
Warrants Issued For Convertible Notes [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Warrants issued shares |
|
|
|
|
|
17,286
|
58,846
|
Pre Funded Placement Agent Warrants [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
|
$ 54,340
|
|
|
Executive Chairman [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Purchase price |
|
|
|
$ 1,000
|
|
|
|
Minimum [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
Stockholders Equity, Reverse Stock Split |
one-for-five (1-for-5)
|
|
|
|
|
|
|
Maximum [Member] |
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
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v3.23.2
NET LOSS PER SHARE OF COMMON STOCK (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Earnings Per Share [Abstract] |
|
|
|
|
Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share |
$ (1,464,557)
|
$ (3,683,070)
|
$ (2,648,017)
|
$ (4,906,473)
|
Weighted average shares outstanding used to compute basic and dilutive loss per share |
8,087,755
|
0
|
7,974,635
|
4,373,668
|
Weighted average shares issuable for vested restricted stock units |
199,914
|
0
|
145,347
|
0
|
Total weighted average shares diluted |
8,287,669
|
7,821,515
|
8,119,982
|
4,373,668
|
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v3.23.2
NET LOSS PER SHARE OF COMMON STOCK (Details - dilutive securities) - shares
|
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
Antidilutive shares |
6,949,792
|
5,561,305
|
Series A And B Convertible Preferred Stock [Member] |
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
Antidilutive shares |
0
|
1,639,559
|
Warrants [Member] |
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
Antidilutive shares |
3,518,550
|
1,570,236
|
Restricted Stock Units [Member] |
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
Antidilutive shares |
692,422
|
0
|
Stock Options [Member] |
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
Antidilutive shares |
2,738,820
|
2,351,510
|
X |
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v3.23.2
STOCK BASED COMPENSATION (Details - Option Activity) - USD ($)
|
3 Months Ended |
6 Months Ended |
12 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2023 |
Dec. 31, 2022 |
Share-Based Payment Arrangement [Abstract] |
|
|
|
Options oustanding, beginning balance |
|
2,738,820
|
|
Weighted average exercise price, beginning balance |
|
$ 1.94
|
|
Weighted average remaining contractual life |
|
7 years 10 months 24 days
|
8 years 4 months 24 days
|
Aggregate intrinsic value of unexercised options, beginning balance |
|
$ 0
|
|
Options oustanding, granted |
0
|
0
|
|
Weighted average exercise price, granted |
|
$ 0
|
|
Options oustanding, exercised |
|
$ 0
|
|
Weighted average exercise price, exercised |
|
$ 0
|
|
Options oustanding, forfeited/expired |
|
0
|
|
Weighted average exercise price, forfeited/expired |
|
$ 0
|
|
Options oustanding, ending balance |
2,738,820
|
2,738,820
|
2,738,820
|
Weighted average exercise price, ending balance |
$ 1.94
|
$ 1.94
|
$ 1.94
|
Aggregate intrinsic value of unexercised options, ending balance |
$ 0
|
$ 0
|
$ 0
|
Options oustanding, exercisable |
2,283,224
|
2,283,224
|
2,169,088
|
Weighted average exercise price, exercisable |
$ 1.89
|
$ 1.89
|
$ 1.87
|
Weighted average remaining contractual life, exercisable |
|
|
8 years 3 months 18 days
|
Aggregate intrinsic value of unexercised options, exercisable |
$ 0
|
$ 0
|
$ 0
|
Weighted average remaining contractual life, exercisable |
|
7 years 9 months 18 days
|
|
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- DefinitionThe number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.
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v3.23.2
STOCK BASED COMPENSATION (Details - RSU Activity) - Restricted Stock Units (RSUs) [Member]
|
6 Months Ended |
Jun. 30, 2023
$ / shares
shares
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
RSU nonvested outstanding, beginning balance | shares |
446,525
|
Weighted average grant date fair value per unit nonvested, beginning balance | $ / shares |
$ 0.63
|
RSU nonvested outstanding, granted | shares |
398,452
|
Weighted average grant date fair value per unit nonvested, granted | $ / shares |
$ 0.76
|
RSU nonvested outstanding, vested | shares |
(206,302)
|
Weighted average grant date fair value per unit nonvested, vested | $ / shares |
$ 0.65
|
RSU nonvested outstanding, forfeited | shares |
0
|
Weighted average grant date fair value per unit nonvested, forfeited | $ / shares |
$ 0
|
RSU nonvested outstanding, ending balance | shares |
638,675
|
Weighted average grant date fair value per unit nonvested, ending balance | $ / shares |
$ 0.70
|
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STOCK BASED COMPENSATION (Details - Share based compensation) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items] |
|
|
|
|
Total share based compensation |
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|
$ 701,505
|
$ 219,162
|
$ 724,627
|
Selling and Marketing Expense [Member] |
|
|
|
|
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items] |
|
|
|
|
Total share based compensation |
78,688
|
848
|
106,997
|
1,696
|
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|
|
|
|
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items] |
|
|
|
|
Total share based compensation |
2,055
|
3,064
|
5,615
|
6,129
|
General and Administrative Expense [Member] |
|
|
|
|
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items] |
|
|
|
|
Total share based compensation |
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|
$ 697,593
|
$ 106,551
|
$ 716,802
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STOCK BASED COMPENSATION (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
Jun. 30, 2023 |
Jun. 30, 2023 |
Apr. 21, 2022 |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of options granted |
0
|
0
|
|
Unrecognized compensation cost |
$ 443,251
|
$ 443,251
|
|
Stock Options [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Unrecognized compensation cost, remaining term |
|
27 months
|
|
Restricted Stock Units (RSUs) [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Share based compensation expense |
|
$ 105,478
|
|
Unrecognized compensation cost |
$ 281,330
|
$ 281,330
|
|
Aclarion Equity Incentive Plan 2022 [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of Shares Authorized |
2,393,076
|
2,393,076
|
2,000,000
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Aclarion (NASDAQ:ACON)
Gráfica de Acción Histórica
De May 2024 a Jun 2024
Aclarion (NASDAQ:ACON)
Gráfica de Acción Histórica
De Jun 2023 a Jun 2024