our financial statements for such period. Our expectations with respect to our unaudited results for the period discussed below are based upon management estimates and data currently available. The estimates set forth below were prepared based upon a number of assumptions, estimates and business decisions that are inherently subject to significant business and economic conditions and competitive uncertainties and contingencies, many of which are beyond our control. This summary is not meant to be a comprehensive statement of our unaudited financial results for this period and our actual results may differ from these estimates.
We are providing on a preliminary unaudited basis the following estimated results for the three months ended December 31, 2023:
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Revenues of between $2,565,000 and $2,590,000;
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Expenses of between $5,625,000 and $5,675,000; and
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Net loss of between $3,060,000 and $3,085,000.
Revenues
Revenues for the year ended December 31, 2023 are expected to be between $9,915,000 and $9,940,000, a decrease of between $487,000 and $462,000 as compared to the fiscal year ended December 31, 2022. This was primarily due to a decrease of 2,938, or 11%, in specimen count from 27,503 specimens during the year ended December 31, 2022 to 24,565 specimens during the year ended December 31, 2023. The effect of the decrease in specimen count was partially offset by a change in the specimen mix which caused the average selling price per specimen to increase by $26, or 7%, from approximately $378 during the year ended December 31, 2022 to $404 during the year ended December 31, 2023.
Expenses
Expenses, which include cost of revenue, technology, sales and marketing, supply development, fulfillment, and general and administrative costs, and other expenses (net) for the year ended December 31, 2023, are expected to be between $21,000,000 and $21,050,000, an increase between $352,000 and $402,000 million as compared to the fiscal year ended December 31, 2022. This increase results primarily from increases of approximately $900,000 in technology costs, approximately $500,000 in sales and marketing costs, approximately $230,000 in supply development, approximately $60,000 in cost of revenue, offset by decreases of approximately $1,000,000 in general and administrative costs, approximately $200,000 in fulfillment costs and approximately $130,000 in other expense (net).
Net Loss
We expect loss for the year ended December 31, 2023 to be between $11,085,000 and 11,110,000, an increase between $839,000 and $864,000 as compared to the fiscal year ended December 31, 2022. The increase is primarily due an approximately $474,000 decrease in revenue and an approximately $380,000 increase in expenses in the year ended December 31, 2023.
As we complete the process of our year ended December 31, 2023 audited financial statements, we will be required to make significant judgments in a number of areas that may result in the estimates provided herein being different than the final financial information. Our independent registered public accounting firm has not audited, reviewed or performed any procedures with respect to the preliminary estimates or the accounting treatment thereof and does not express an opinion or any other form of assurance with respect thereto. We expect to complete our audited financial statements for the year ended December 31, 2023, subsequent to the filing of this prospectus supplement. It is possible that we or our independent registered public accounting firm may identify items that require us to make adjustments to the preliminary estimates of revenues, expenses and net loss set forth above and those changes could be material. Accordingly, undue reliance should not be placed on the preliminary estimates. The preliminary estimates are not necessarily indicative of any future period and should be read together with the sections titled “Risk Factors” and “Cautionary Note Regarding Forward-Looking Statements” in this prospectus supplement, and our financial statements, related notes and other financial information incorporated by reference herein.