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BJDX US Equity

Bluejay Diagnostics, Inc.Health Care · Surgical & Medical Instruments & Apparatus · CIK 1704287 · FY ends Dec 31
$0.96
-0.01 (-1.03%)
USD · as of 2026-08-19 · marketstack

BJDX · 10-K · period ended 2023-12-31

← all BJDX documents
filed 2024-03-28 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

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ITEM 1A. RISK FACTORS

Investing in our securities carries a significant

degree of risk. You should carefully consider the risks described below, together with all of the other information in this Form 10-K,

including our consolidated financial statements and related notes included elsewhere in this Form 10-K, before deciding whether to invest

in our securities. If any or a combination of the following risks were to materialize, our results of operations, financial condition

and prospects could be materially adversely affected. If that were to be the case, the market price of our securities could decline, and

investors could lose all or part of their investment. The risks and uncertainties described below are not the only ones we face. Additional

risks and uncertainties not presently known to us or that we currently believe to be immaterial may also adversely affect our business.

Risks Related to Our Financial Condition and

Capital Requirements

We have incurred significant losses since

inception and we will continue to incur net losses for the foreseeable future.

Since our inception, we have engaged primarily

in development activities, including planning and implementing clinical trials to support commercialization and FDA approval of our Symphony

platform. We have funded our operations primarily through debt and equity financings, and have incurred losses since inception, including

a net loss of approximately $9.8 million and approximately $9.3 million for the years ended December 31, 2023 and 2022, respectively.

We currently have no product revenue and we may

not be able to commercialize our Symphony technology platform or achieve significant revenues or profitability. Our ability to generate

revenue and achieve profitability depends upon our ability, alone or with others, to complete the development process of our product candidates,

including regulatory approvals, and thereafter achieve substantial acceptance in the marketplace for our products. We may be unable to

achieve any or all of these goals.

We will require additional funding to finance

our operations to continue as a going concern, which may not be available to us on acceptable terms, or at all, and our lack of cash resources

has slowed the timeline of our clinical trial work and could cause us to run out of cash resources in the near-term.

To date, we have relied primarily on private debt

and equity financing to carry on our business. We have limited financial resources, negative cash flow from operations and no assurance

that sufficient funding will be available to us to fund our operating expenses and to further our product development efforts and pursue

clinical trials for FDA approval. Based on these and other factors, in our audited consolidated financial statements for the years ended

December 31, 2023 and 2022, we concluded that this circumstance raised substantial doubt about our ability to continue as a going concern

within one year from the original issuance date of such financial statements. Similarly, in its report on the consolidated financial statements

for the years ended December 31, 2023 and 2022, our independent registered public accounting firm included an emphasis of matter paragraph

stating that our recurring losses from operations and continued cash outflows from operating activities raised substantial doubt about

our ability to continue as a going concern. Our consolidated financial statements for the years ended December 31, 2023 and 2022 do not

include any adjustments that may result from the outcome of this uncertainty.

Absent further funding, we currently expect to

run out of available cash resources during the third quarter of 2024. As such, we anticipate that we will need to raise additional capital

to fund our operations while we implement and execute our business plan. There can be no assurance that such additional capital will be

available on a timely basis or on terms that will be acceptable to us. We currently do not have any contracts or commitments for additional

financing. In addition, any additional equity financing may involve substantial dilution to our existing stockholders.

8

As a result of our lack of cash resources, we

have recently slowed the timeline of our clinical trial work to preserve cash resources in the near-term, and we expect that this will

delay our Symphony platform regulatory submission timeline until 2025. If we fail to obtain additional financing, this timeline could

be delayed further, and we could be forced to abandon such activities entirely, with the possible loss of such properties or assets. We

may also be forced to pursue strategic alternatives, such as a potential sale of the Company or its assets or other restructuring efforts.

As a result, any inability to obtain additional financing in the near-term could have a material adverse effect on our business, results

of operations, cash flow, financial condition and prospects.

The number of shares

of common stock underlying our outstanding warrants is significant in relation to our currently outstanding common stock, which could

have a negative effect on the market price of our common stock and make it more difficult for us to raise funds through future equity

offerings. In addition, in connection with any merger, consolidation or sale of all or substantially all of our assets, holders of our

outstanding warrants would be entitled to receive consideration in excess of their reported beneficial ownership of our common stock and

this could adversely impact the consideration our other stockholders would receive.

As part of our public

offerings of common stock in August 2023 and January 2024, we issued common stock warrants to purchase an aggregate of 2,908,308 shares

of our common stock, and pre-funded warrants to purchase up to an aggregate of 2,154,540 shares of our common stock. As of the date hereof,

the two holders of pre-funded warrants, Armistice Capital Master Fund Ltd. and Sabby Volatility Warrant Master Fund, have collectively

exercised pre-funded warrants to purchase 911,540 shares of common stock, and pre-funded warrants remain exercisable to purchase 1,243,000

shares of common stock. Each pre-funded warrant has an exercise price per share of common stock equal to $0.0001 per share, which has

previously been funded by the Company, and is exercisable from the date of issuance until exercised in full, and the exercise price has

previously been funded to the Company. Common stock warrants to purchase 216,000 shares of common stock are exercisable at a price of

$7.24 per share, and common stock warrants to purchase 2,692,308 shares of common stock are exercisable at a price of $1.30 per share.

Each common stock warrant is exercisable for five years from the date of issuance (until August 24, 2028 or January 2, 2029, respectively).

The common stock warrants

are generally only exercisable solely by means of a cash exercise. The common stock warrants include certain rights upon “fundamental

transactions” as described in the common stock warrants, including the right of the holders thereof to receive from us or a successor

entity the same type or form of consideration (and in the same proportion) that is being offered and paid to the holders of common stock

in such fundamental transaction in the amount of the Black Scholes value (as described in such common stock warrants) of the unexercised

portion of the applicable common stock warrants on the date of the consummation of such fundamental transaction. A holder of common stock

warrants (together with its affiliates) may not exercise any portion of a common stock warrant to the extent that the holder would beneficially

own more than 4.99% (or, at the election of the holder, 9.99%) of our outstanding common stock immediately after exercise.

Although these warrants

are subject to beneficial ownership limitations, upon exercise in full of the warrants, the shares issuable upon exercise would represent

a significant portion of our outstanding common stock. As a result, the holders of these warrants may be able to exert substantial influence

over our business. The concentration of voting power resulting from the exercise of the warrants could delay, defer or prevent a change

of control, or delay or prevent a merger, consolidation, takeover or other business combination involving us on terms that other stockholders

may desire. In addition, conflicts of interest could arise in the future between us, on the one hand, and the holders of these warrants,

concerning the issuance of additional securities and other matters. In addition, sales of these shares could cause the market price of

our common stock to decline significantly.

We have registered the

issuance of shares upon exercise of these warrants under registration statements. As a result, the shares issuable upon exercise of these

warrants can be freely sold in the public market upon issuance. Sales of these shares could cause the market price of our common stock

to decline significantly. Furthermore, if our stock price rises, the holders of these warrants may be more likely to exercise their warrants

and sell a large number of shares, which could negatively impact the market price of our common stock and reduce or eliminate any appreciation

in our stock price that might otherwise occur.

Given the amount and

terms of these warrants, we may find it more difficult to raise additional equity capital on favorable terms or at all while these warrants

are outstanding.

9

As a result of

our January 2024 public offering, we have reserved for issuance substantially all of our available authorized shares of common stock,

and will not be able to issue additional shares for future capital raising transactions or strategic transactions unless and until we

obtain stockholder approval to amend our restated certificate of incorporation to increase the number of authorized shares of common stock.

Under

our amended and restated certificate of incorporation, as amended, we have 7,500,000 shares of common stock and 5,000,000 shares

of preferred stock authorized for issuance. As of March 28, 2024, we had (i) 2,688,448 shares of common stock outstanding, (ii) zero shares

of preferred stock outstanding, (iii) 37,645 shares of common stock issuable upon the exercise of outstanding stock options or settlement

of outstanding restricted stock units, 4,523,454 shares of common stock issuable upon the exercise of outstanding warrants, and 53,490

shares reserved for future issuance under our 2018 Stock Incentive Plan or 2021 Stock Incentive Plan. As a result, as of such date, we

had only 196,963 additional authorized shares of common stock available for issuance (in addition to the 5,000,000 shares of preferred

stock that remain available). We intend to seek shareholder approval at our 2024 annual meeting of shareholders to amend our amended

and restated certificate of incorporation to further increase the number of authorized shares of common stock available for issuance.

Unless and until such amendment is approved by our shareholders, we will be limited in our ability to issue further shares of common stock,

including in connection with potential future capital raising transactions.

Our ability to

raise additional capital via a registered public offering on Form S-3 will be limited in the near-term as a result of the SEC’s

“baby shelf” rules.

In June 2023 we filed a shelf registration statement

on Form S-3, which was declared effective by the SEC on June 20, 2023 (the “Shelf Registration Statement”). The Shelf Registration

Statement allows us to sell from time to time up to $25 million of common stock, preferred stock, debt securities, debentures,

warrants, rights or units comprised of any combination of these securities, for our own account in one or more offerings. In August 2023,

we completed a public offering under the Shelf Registration Statement pursuant to which we raised gross proceeds of approximately $1.6

million. Under applicable SEC rules, smaller companies like us are only permitted to raise up to 1/3rd of their public float

under Form S-3 over a 12-month period. As a result, based on our current public float, we are unable to use Form S-3 for further offerings

by us at the present time, and absent a significant increase in the trading price of our common stock, we will be unable to raise further

capital under Form S-3 until late August of 2024 (at which time we will again be able to sell up to 1/3rd of our public float

pursuant to Form S-3, assuming we continue the applicable eligibility requirements thereof. Our inability to use Form S-3 in the near-term

may make it more difficult for us to raise equity capital in the public markets, as we expect to be required to conduct any such fundraising

via private placements, or sales on Form S-1, which sales of Form S-1 may be more difficult for us to execute in a timely manner.

We have received a notification letter from

the Nasdaq Listing Qualifications Staff that our common stock does not satisfy Nasdaq’s $1.00 minimum price per share rule and we

could face delisting by Nasdaq if we are unable to regain compliance with this requirement, which could adversely affect our ability to

sell stock in the public markets, the liquidity of our common stock and our general ability to raise additional capital.

Our common stock currently is listed for quotation

on the Nasdaq Capital Market. We are required to meet specified financial requirements in order to maintain such listing. On February

28, 2024, we received a notification letter from the Nasdaq Listing Qualifications Staff of the Nasdaq Stock Market LLC (“Nasdaq”)

notifying us that the closing bid price for our common stock had been below $1.00 for the previous 30 consecutive business days and that

we therefore are not in compliance with the minimum bid price requirement for continued inclusion on the Nasdaq Capital Market under Nasdaq

Listing Rule 5550(a)(2). The notification has no immediate effect on the listing of our common stock on the Nasdaq Capital Market.

10

Under the Nasdaq Listing Rules, we have a period

of 180 calendar days to regain compliance. To regain compliance, the closing bid price of our common stock must be at least $1.00 or higher

for a minimum of ten consecutive business days, and in such case, Nasdaq will provide us with written confirmation of compliance. If we

do not regain compliance by August 26, 2024, we may be eligible for an additional 180 calendar days, provided that we meet the continued

listing requirement for market value of publicly held shares and all other initial listing standards for Nasdaq, except the bid price

requirement. If we are not eligible or it appears to Nasdaq that we will not be able to cure the deficiency during the second compliance

period, Nasdaq will provide written notice to us that our common stock will be subject to delisting. In the event of such notification,

we may appeal Nasdaq’s determination to delist its securities, but there can be no assurance that Nasdaq would grant our request

for continued listing.

We intend to take all reasonable measures available

to us to achieve compliance to allow for continued listing on the Nasdaq Capital Market. However, there can be no assurance that we will

be able to regain compliance with the minimum bid price requirement or will otherwise be in compliance with other Nasdaq listing criteria.

If our common stock does not regain compliance with the minimum price requirement during the applicable compliance period, we may need

to effect a reverse stock split, whereby shares of our common stock are consolidated so that the per-share trading price becomes greater

than $1.00 per share. We intend to seek shareholder approval for such a reverse stock split at our 2024 annual meeting of shareholders.

If our common stock is delisted, we may seek to

have our common stock quoted on an over-the-counter marketplace, such as on the OTCQX. The OTCQX is not a stock exchange, and if our common

stock trades on the OTCQX rather than a securities exchange, there may be significantly less trading volume and analyst coverage of, and

significantly less investor interest in, our common stock, which may lead to lower trading prices for our common stock.

Any potential delisting

of our common stock from the Nasdaq Capital Market may have materially adverse consequences to our stockholders, including:

● limited dissemination of the market price of our common stock;

● limited news coverage;

● limited interest by investors in our common stock;

● volatility of the prices of our common stock, due to low trading volume;

11

Risks Related to Our Business

We are subject to the risks associated with

new businesses.

We are effectively a new business with a plan

to commercialize our licensed technology. Our limited operating history may not be adequate to enable you to fully assess our ability

to develop and market our Symphony platform and test cartridges, assuming we receive regulatory clearances, for which there is no assurance,

and respond to competition. Our efforts to date have related to the organization and formation of our Company, research and development

and performing clinical trials. We have no approved products, have not yet generated sustainable revenue, and we cannot guarantee we will

ever be able to generate future revenues. Therefore, we are, and expect for the foreseeable future to be, subject to all the risks and

uncertainties, inherent in a new business focused on the development and sale of new medical devices. As a result, we may be unable to

further develop, obtain regulatory approval for, manufacture, market, sell and derive revenues from our Symphony platform and test cartridges

and the other product candidates in our pipeline, and our inability to do so would materially and adversely impact our viability. In addition,

we still must optimize many functions necessary to operate a business, including expanding our managerial, personnel and administrative

structure, continuing product research and development, and assessing and commencing our marketing activities.

Accordingly, you should consider our prospects

in light of the costs, uncertainties, delays and difficulties frequently encountered by companies that have not yet commercialized their

products, particularly those in the medical device field. In particular, potential investors should consider that there is a significant

risk that we will not be able to:

● maintain our management team and Board of Directors;

● attract, enter into or maintain contracts with, and retain customers; and

In the event that we do not successfully address

these risks, our business, prospects, financial condition, and results of operations could be materially and adversely affected.

The New License

Agreement with Toray, which covers the license of the core technology used in our Symphony Cartridges, and the New Supply

Agreement with Toray, which covers the supply of cartridge intermediates from Toray to SanyoSeiko for SanyoSeiko to manufacture cartridges

for Bluejay, contain significant risks that may threaten our viability or otherwise have a material adverse effect on us and our business,

assets and its prospects.

We have an exclusive license with Toray for the

entire world, excluding Japan, to use their patents and know-how related to our Symphony test cartridges for the manufacturing, marketing

and sale of such products. We also have a nonexclusive license for manufacturing purposes in Japan. We have a right to sublicense these

Toray patents and know-how (upon either (a) obtaining consent from Toray prior to obtaining FDA approval or (b) giving notice to Toray

after obtaining FDA approval), and for the purpose of obtaining FDA approval, we will need to exercise this sublicence to have the cartridges

manufactured for Bluejay by a Japanese manufacturer, SanyoSeiko, Inc. (“SanyoSeiko”). We have no contractual rights to the

intellectual property covered in the New Toray License Agreement other than as expressly set forth therein. Our plans, business, prospects

and viability are substantially dependent on that intellectual property and subject to the limitations relating thereto as set forth in

the New Toray License Agreement. Some of the risks this may give rise to are described below.

12

In addition, see the risks in “Risks

Related to Our Intellectual Property” below. These risks are not the only risks inherent in the New Toray License Agreement.

You are encouraged to read the complete text of the New Toray License Agreement, which was filed as an exhibit to our Form 8-K filed on

October 26, 2023.

13

We depend on, and

are liable for, SanyoSeiko as our primary contract manufacturing organization (CMO), so its inability or failure to perform appropriately

in that capacity may threaten our viability or have a material adverse effect on us and our business, assets and its prospects.

We are dependent on SanyoSeiko

not only to appropriately utilize Toray’s know-how and other intellectual property, but also to continuously manufacture and supply

us with our Symphony cartridges. If SanyoSeiko is unable to do so for any reason and we are unable to activate a new CMO to produce cartridges,

we may be unable to obtain FDA approval and commence any commercial sales or unable to supply products to our customers in a timely manner

or at all, either of which could threaten our viability.

We are also liable for

SanyoSeiko’s performance and actions as our CMO, and any breach by SanyoSeiko of the New Toray License Agreement or the New Toray

Supply Agreement may have a material adverse effect on us and our business.

We have not yet launched any products and

the ability to do so will depend on the acceptance of our Symphony platform in the healthcare market.

We have not yet launched or received regulatory

approvals in any country or territory for our Symphony platform or test cartridges. Even if we receive regulatory approvals, we are faced

with the risk that our Symphony platform will not be accepted over competing products and that we will be unable to enter the marketplace

or compete effectively. We cannot assure you that our Symphony platform or test cartridges will gain market acceptance. If the market

for our future products fails to develop or develops more slowly than expected, or if any of the technology and standards supported by

us do not achieve or sustain market acceptance, our business and operating results would be materially and adversely affected.

We cannot accurately predict the volume

or timing of any sales, making the timing of any revenues difficult to predict.

We may be faced with lengthy and unpredictable

customer evaluation and approval processes associated with our Symphony platform. Consequently, we may incur substantial expenses and

devote significant management effort and expense in developing customer adoption of our Symphony platform, which may not result in revenue

generation. We must also obtain regulatory approvals of our Symphony platform and test cartridges in jurisdictions in which we pursue

approvals, which is subject to risk and potential delays. The same risks apply to other tests we may develop based on our Symphony platform.

As such, we cannot accurately predict the volume, if any, or timing of any future sales.

If third-party payors do not provide coverage

and reimbursement for the use of our platform, our business and prospects may be negatively impacted.

Third-party payors, whether governmental or commercial,

are developing increasingly sophisticated methods of controlling healthcare costs. In addition, in certain countries, no uniform policy

of coverage and reimbursement for medical device products and services exists among third-party payors. Therefore, coverage and reimbursement

for medical device products and services can differ significantly from payor to payor. In addition, payors continually review new technologies

for possible coverage and can, without notice, deny coverage for these new products and procedures. As a result, the coverage determination

process is often a time-consuming and costly process that will require us to provide scientific and clinical support for the use of our

products to each payor separately, with no assurance that coverage and adequate reimbursement will be obtained.

Our Symphony platform, including its software

and systems, may contain undetected errors, which could limit our ability to provide our products and diminish the attractiveness of our

offerings.

Our Symphony platform may contain undetected errors,

defects, or bugs. As a result, our customers or end users may discover errors or defects in our products, software or systems, or our

products, software or systems may not operate as expected. We may discover significant errors or defects in the future that we may not

be able to fix. Our inability to fix any of those errors could limit our ability to provide our products and services, impair the reputation

of our brand and diminish the attractiveness of our product and service offerings to our customers.

In addition, we may utilize third party technology

or components in our products, and we rely on those third parties to provide support services to us. The existence of errors, defects,

or bugs in third party technology or components, or the failure of those third parties to provide necessary support services to us, could

materially adversely impact our business.

14

We will rely on the proper function, security

and availability of our information technology systems and data to operate our business, and a breach, cyber-attack or other disruption

to these systems or data could materially and adversely affect our business, results of operations, financial condition, cash flows, reputation,

or competitive position.

We will depend on sophisticated software and other

information technology systems to operate our business, including to process, transmit and store sensitive data, and our future products

and services may include information technology systems that collect data regarding patients. We could experience attempted or actual

interference with the integrity of, and interruptions in, our technology systems, as well as data breaches, such as cyber-attacks, malicious

intrusions, breakdowns, interference with the integrity of our products and data or other significant disruptions. Furthermore, we may

rely on third-party vendors to supply and/or support certain aspects of our information technology systems. These third-party systems

could also become vulnerable to cyber-attack, malicious intrusions, breakdowns, interference, or other significant disruptions, and may

contain defects in design or manufacture or other problems that could result in system disruption or compromise the information security

of our own systems.

If in the future we pursue foreign jurisdictions,

such international operations will mean that we are subject to laws and regulations, including data protection and cybersecurity laws

and regulations, in many jurisdictions. Furthermore, there has been a developing trend of civil lawsuits and class actions relating to

breaches of consumer data held by large companies or incidents arising from other cyber-attacks. Any data security breaches, cyber-attacks,

malicious intrusions or significant disruptions could result in actions by regulatory bodies and/or civil litigation, any of which could

materially and adversely affect our business, results of operations, financial condition, cash flows, reputation, or competitive position.

In addition, our information technology systems

require an ongoing commitment of significant resources to maintain, protect, and enhance existing systems and develop new systems to keep

pace with continuing changes in information processing technology, evolving legal and regulatory standards, the increasing need to protect

patient and customer information, changes in the techniques used to obtain unauthorized access to data and information systems, and the

information technology needs associated any new products and services. There can be no assurance that our process of consolidating, protecting,

upgrading and expanding our systems and capabilities, continuing to build security into the design of our products, and developing new

systems to keep pace with continuing changes in information processing technology will be successful or that additional systems issues

will not arise in the future.

If our information technology systems, products

or services or sensitive data are compromised, patients or employees could be exposed to financial or medical identity theft or suffer

a loss of product functionality, and we could lose existing customers, have difficulty attracting new customers, have difficulty preventing,

detecting, and controlling fraud, be exposed to the loss or misuse of confidential information, have disputes with customers, physicians,

and other health care professionals, suffer regulatory sanctions or penalties, experience increases in operating expenses or an impairment

in our ability to conduct our operations, incur expenses or lose revenues as a result of a data privacy breach, product failure, information

technology outages or disruptions, or suffer other adverse consequences including lawsuits or other legal action and damage to our reputation.

If we are not able to attract and retain

highly skilled managerial, scientific and technical personnel, we may not be able to implement our business model successfully, and our

limited cash resources could require us to make further cost reductions.

We believe that our management team must be able

to act decisively to apply and adapt our business model in the markets in which we will compete. Our future performance depends to a large

extent on the continued services of members of our current management, including our President and Chief Executive Officer, Neil Day,

and our Chief Technology Officer, Jason Cook. At present, our Interim Chief Financial Officer, Frances Scally, is not an employee of ours,

but instead provides services to us pursuant to a scope of work agreement and master services agreement with DLA LLC, where Ms. Scally

is an employee. In addition, we rely upon technical and scientific employees or third-party contractors to effectively establish, manage

and grow our business. Consequently, we believe that our future viability will depend largely on our ability to attract and retain highly

skilled managerial, sales, scientific and technical personnel. In order to do so, we may need to pay higher compensation or fees to our

employees or consultants than we currently expect, and such higher compensation payments would have a negative effect on our operating

results. Competition for experienced, high-quality personnel is intense and we cannot assure that we will be able to recruit and retain

such personnel, or that we will possess the cash resources to do so. For example, our limited cash resources could require us to implement

personnel-related cost reductions in the near-term. As such, we may not be able to hire or retain the necessary personnel to implement

our business strategy. Our failure to hire and retain such personnel could impair our ability to develop new products and manage our business

effectively. In the event that we lose the continued services of such key personnel for any reason, this could have a material adverse

effect on our business, operations and prospects.

15

If we or our manufacturers fail to comply

with the regulatory quality system regulations or any applicable equivalent regulations, our proposed operations could be interrupted,

and our operating results would suffer.

We and any third-party manufacturers and suppliers

of ours will be required, to the extent of applicable regulation, to follow the quality system regulations of each jurisdiction we will

seek to penetrate and also will be subject to the regulations of these jurisdictions regarding the manufacturing processes. If we or any

third-party manufacturers or suppliers of ours are found to be in significant non-compliance or fail to take satisfactory corrective action

in response to adverse regulatory findings in this regard, regulatory agencies could take enforcement actions against us and such manufacturers

or suppliers, which could impair or prevent our ability to produce our products in a cost-effective and timely manner in order to meet

customers’ demands. Accordingly, our operating results would suffer.

Product liability suits, whether or not

meritorious, could be brought against us due to an alleged defective product or for the misuse of our Symphony platform or test cartridges.

These suits could result in expensive and time-consuming litigation, payment of substantial damages, and an increase in our insurance

rates.

If our Symphony platform or test cartridges, or

any future tests based on our Symphony platform, are defectively designed or manufactured, contain defective components or are misused,

or if someone claims any of the foregoing, whether or not meritorious, we may become subject to substantial and costly litigation. Misusing

our devices or failing to adhere to the operating guidelines or our devices producing inaccurate readings could cause significant harm

to patients. In addition, if our operating guidelines are found to be inadequate, we may be subject to liability. Product liability claims

could divert management’s attention from our core business, be expensive to defend and result in sizable damage awards against us.

While we expect to maintain product liability insurance, we may not have sufficient insurance coverage for all future claims. Any product

liability claims brought against us, with or without merit, could increase our product liability insurance rates or prevent us from securing

continuing coverage, could harm our reputation in the industry and could reduce revenue. Product liability claims in excess of our insurance

coverage would be paid out of cash reserves harming our financial condition and adversely affecting our results of operations.

If we are found to have violated laws protecting

the confidentiality of patient health information, we could be subject to civil or criminal penalties, which could increase our liabilities

and harm our reputation or our business.

There are a number of laws around the world protecting

the confidentiality of certain patient health information, including patient records, and restricting the use and disclosure of that protected

information. Privacy rules protect medical records and other personal health information by limiting their use and disclosure, giving

individuals the right to access, amend and seek accounting of their own health information and limiting most use and disclosures of health

information to the minimum amount reasonably necessary to accomplish the intended purpose. We may face difficulties in holding such information

in compliance with applicable law. If we are found to be in violation of the privacy rules, we could be subject to civil or criminal penalties,

which could increase our liabilities, harm our reputation and have a material adverse effect on our business, financial condition and

results of operations.

Significant raw material shortages, supplier

capacity constraints, supplier disruptions, and sourcing issues may adversely impact or limit our products sales and or impact our product

margins.

Our key suppliers are limited- or sole-source

suppliers. Disruptions in deliveries, capacity constraints, production disruptions up- or down-stream, price increases, or decreased availability

of raw materials or commodities, including as a result of war, natural disasters (including the effects of climate change such as sea

level rise, drought, flooding, wildfires and more intense weather events), actual or threatened public health emergencies or other business

continuity events, adversely affect our operations and, depending on the length and severity of the disruption, can limit our ability

to meet our commitments to customers or significantly impact our operating profit or cash flows.

16

Risks Related to Product Development and Regulatory

Approval

We adapted our

clinical trial design in 2023 to obtain more patient data to reflect recent FDA feedback, and our regulatory pathway remains subject to

further FDA review and feedback and the results of ongoing and future clinical studies.

Our current regulatory

strategy is designed to support commercialization of Symphony in the United States pending marketing authorization from the FDA. Previously,

our regulatory strategy involved clinical studies involving COVID-19 patients. However, we have shifted our focus away from COVID-19 patients

due to a significant decline in the number of COVID-19 related hospitalizations. Pursuant to this revised strategy, we are beginning to

conduct a clinical study to support an FDA regulatory submission with an initial indication for risk stratification of hospitalized sepsis

patients. We submitted a pre-submission application to the FDA presenting the new study design in May 2023 and participated in a pre-submission

meeting on August 11, 2023. At the meeting, the FDA provided feedback on the new study design, determined that the submission of a 510(k)

is the appropriate premarket submission pathway, and requested that certain data be provided in the 510(k). Based on this feedback, we

determined to proceed on this basis, which considers the FDA’s feedback.

In the first

quarter of 2024, we initiated the study at multiple sites, which study is intended to use the Symphony IL-6 test to monitor IL-6

concentrations in patients who are diagnosed with sepsis or septic shock and are admitted or intended to be admitted to the ICU. The

objective of this study is to establish IL-6 concentrations in these sepsis patients that best predict 28-day all-cause mortality.

We expect that we will need to bring several additional sites into the study in the future, which we believe will help support

initial commercialization and market penetration. We believe that this clinical trial expansion could also support additional

indications, but that any such expansion also could delay obtaining marketing authorization for the product. As a result of our lack

of cash resources, we have recently slowed the timeline of this study to preserve cash resources in the near-term, and we expect

that this will delay our Symphony platform regulatory submission timeline until 2025.

Although we believe that

we have a sound strategy for obtaining FDA regulatory approval and clearance, there can be no assurance that it will ultimately be obtained.

Reasons that approval and clearance might not be obtained, on our expected timeline or at all, include that we are unable to complete

our planned studies (due to lack of funding, delays or interruptions in the manufacturing of quality-sufficient cartridges needed to be

used in the study, or otherwise), that clinical results are not sufficient to demonstrate required efficacy, or that the FDA does not

agree with our study design or aspects of our submission. In addition, the FDA could also change its clearance and approval policies,

adopt additional regulations, or revise existing regulations, or take other actions which could prevent or delay approval or clearance.

Any of these actions could have a material adverse effect on our business, financial condition, and results of operations.

The regulatory approval process which we

may be required to navigate may be expensive, time-consuming, and uncertain and may prevent us from obtaining clearance for our planned

products.

We intend to market our Symphony platform and test

cartridges following regulatory approval. To date, we have not received regulatory approval in any jurisdiction. The research, design,

testing, manufacturing, labeling, selling, marketing, and distribution of medical devices are subject to extensive regulation by country-specific

regulatory authorities, which regulations differ from country to country. There can be no assurance that, even after such time and expenditures,

we will be able to obtain necessary regulatory approvals for clinical testing or for the manufacturing or marketing of any products. In

addition, during the regulatory process, other companies may develop other technologies with the same intended use as our products.

We also will be subject to numerous post-marketing

regulatory requirements, which may include labeling regulations and medical device reporting regulations, which may require us to report

to different regulatory agencies if our device causes or contributes to a death or serious injury, or malfunctions in a way that would

likely cause or contribute to a death or serious injury. In addition, these regulatory requirements may change in the future in a way

that adversely affects us. If we fail to comply with present or future regulatory requirements that are applicable to us, we may be subject

to enforcement action by regulatory agencies, which may include, among others, any of the following sanctions:

● warning letters, fines, injunctions, consent decrees and civil penalties;

● customer notification, or orders for repair, replacement, or refunds;

17

● voluntary or mandatory recall or seizure of our products;

● imposing operating restrictions, suspension, or shutdown of production;

● criminal prosecution.

The occurrence of any of these events may have

a material adverse effect on our business, financial condition and results of operations.

Product clearances and approvals can often

be denied or significantly delayed.

Under FDA regulations, unless exempt, a new medical

device may only be commercially distributed after it has received 510(k) clearance, is authorized through the de novo classification process,

or is the subject of a PMA. The FDA will clear marketing of a medical device through the 510(k) process if it is demonstrated that the

new product is substantially equivalent to another legally marketed product not subject to a PMA. Sometimes, a 510(k) clearance must be

supported by preclinical and clinical data.

The PMA process typically is more costly, lengthy,

and stringent than either the 510(k) process or the de novo classification process. Unlike a 510(k) review, which determines “substantial

equivalence,” a PMA requires that the applicant demonstrate reasonable assurance that the device is safe and effective by producing

valid scientific evidence, including data from preclinical studies and human clinical trials. Therefore, to obtain regulatory clearance

or approvals, we typically must, among other requirements, provide the FDA and similar foreign regulatory authorities with preclinical

and clinical data that demonstrate to their satisfaction that our products satisfy the criteria for approval. Preclinical testing and

clinical trials must comply with the regulations of the FDA and other government authorities in the United States and similar agencies

in other countries.

We may be required to obtain PMAs, PMA supplements,

de novo classification, or additional 510(k) pre-market clearances to market modifications to our products once they are approved and

commercialized. The FDA requires device manufacturers to make and document a determination of whether a device modification requires approval

or clearance; however, the FDA can review a manufacturer’s decision. The FDA may not agree with our decisions not to seek approvals

or clearances for particular device modifications. If the FDA requires us to obtain PMAs, PMA supplements or pre-market clearances for

any modification to a previously cleared or approved device, we may be required to cease manufacturing and marketing of the modified device

and perhaps also to recall such modified device until we obtain FDA clearance or approval. We may also be subject to significant regulatory

fines or penalties.

The FDA may not clear or approve our product submissions

or applications on a timely basis or at all. Such delays or refusals could have a material adverse effect on our business, financial condition,

and results of operations.

The FDA may also change its clearance and approval

policies, adopt additional regulations, or revise existing regulations, or take other actions which may prevent or delay approval or clearance

of our products under development or impact our ability to modify our currently approved or cleared products on a timely basis. Any of

these actions could have a material adverse effect on our business, financial condition, and results of operations.

International regulatory approval processes

may take more or less time than the FDA’s clearance or approval process. If we fail to comply with applicable FDA and

comparable non-U.S. regulatory requirements, we may not receive regulatory clearances or approvals or may be subject to FDA or

comparable non-U.S. enforcement actions. We may be unable to obtain future regulatory clearance or approval in a timely manner, or

at all, especially if existing regulations are changed or new regulations are adopted. For example, the FDA’s clearance or

approval process can take longer than anticipated due to requests for additional clinical data and changes in regulatory

requirements. Any failure or delay in obtaining necessary regulatory clearances or approvals would materially adversely affect our

business, financial condition, and results of operations.

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Our Symphony platform may be sold as a research

use only product. The FDA could disagree with this strategy and subject the product to regulation as a regulated medical device,

which could increase our costs and delay our commercialization efforts, thereby materially and adversely affecting our business and results

of operations.

In the United States, we may decide to label and

sell our Symphony platform for research use only, and not for the diagnosis or treatment of disease. Our future product candidates

also may follow this same pathway to market. Because such products are not intended for use in clinical practice in diagnostics, and the

products cannot include clinical or diagnostic claims, they are exempt from many regulatory requirements otherwise applicable to medical

devices. In particular, while FDA regulations require that RUO products be labeled, “For Research Use Only. Not for use in

diagnostic procedures,” the regulations do not otherwise subject such products to the FDA’s pre- and post-market controls

for medical devices.

A significant change in the laws governing

RUO products or how they are enforced may require us to change our ability to consider generating revenue via this path in order to

maintain compliance. For instance, in November 2013 the FDA issued a guidance document entitled “Distribution of In Vitro

Diagnostic Products Labeled for Research Use Only or Investigational Use Only” (the “RUO Guidance”)

which highlights the FDA’s interpretation that distribution of RUO products with any labeling, advertising or promotion that

suggests that clinical laboratories can validate the test through their own procedures and subsequently offer it for clinical

diagnostic use as a laboratory developed test is in conflict with RUO status. The RUO Guidance further articulates the FDA’s

position that any assistance offered in performing clinical validation or verification, or similar specialized technical support, to

clinical laboratories, conflicts with RUO status. If we engage in any activities that the FDA deems to be in conflict with the RUO

status held by the products that we sell, we may be subject to immediate, severe and broad FDA enforcement action that would

adversely affect our ability to continue operations. Accordingly, if the FDA finds that we are distributing our RUO products in a

manner that is inconsistent with its regulations or guidance, we may be forced to stop distribution of our RUO tests until we are in

compliance, which would reduce our revenue, increase our costs and adversely affect our business, prospects, results of operations

and financial condition. In addition, the FDA’s proposed implementation for a new framework for the regulation of laboratory

developed tests (LDTs) may negatively impact the LDT market and thereby reduce demand for RUO products.

Clinical data obtained in the future may

not meet the required objectives, which could delay, limit or prevent any regulatory approval.

There can be no assurance that we will successfully

complete any clinical evaluations necessary to receive regulatory approvals. While preliminary results have been encouraging and indicative

of the potential performance of our Symphony platform and test cartridges, data already obtained, or in the future obtained, from clinical

studies do not necessarily predict the results that will be obtained from later clinical evaluations. The failure to adequately demonstrate

the performance characteristics of the device under development could delay or prevent regulatory approval of the device, which could

prevent or result in delays to market launch and could materially harm our business. There can be no assurance that we will be able to

receive approval for any potential applications of our principal technology, or that we will receive regulatory clearances from targeted

regions or countries.

We may be unable to complete required clinical

evaluations, or we may experience significant delays in completing such clinical evaluations, which could prevent or significantly delay

our targeted product launch timeframe and impair our viability and business plan.

The completion of any future clinical evaluations

of our Symphony platform or test cartridges, or other studies that we may be required to undertake in the future, could be delayed, suspended,

or terminated for several reasons, including:

If our clinical evaluations are delayed it will

take us longer to ultimately launch our Symphony platform and test cartridges in the market and generate revenues. Moreover, our development

costs will increase if we have material delays in our clinical evaluation or if we need to perform more or larger clinical evaluations

than planned.

19

We and our suppliers may not meet regulatory

quality standards applicable to our manufacturing processes, which could have an adverse effect on our business, financial condition,

and results of operations.

As a medical device manufacturer, we will need

to register with the FDA and various non-U.S. regulatory agencies and will be subject to periodic inspection by the FDA and foreign regulatory

agencies, for compliance with certain Good Manufacturing Practices, including design controls, product validation and verification, in

process testing, quality control and documentation procedures. Compliance with applicable regulatory requirements is subject to continual

review and is rigorously monitored through periodic inspections by the FDA and foreign regulatory agencies. Our product and component

suppliers may also be required to meet certain standards applicable to their manufacturing processes.

We cannot assure you that we or our products or

component suppliers will comply with all regulatory requirements. The failure by us or one of our suppliers to achieve or maintain compliance

with these requirements or quality standards may disrupt our ability to supply products sufficient to meet demand until compliance is

achieved or, until a new supplier has been identified and evaluated. Our or any product or component supplier’s failure to comply

with applicable regulations could cause sanctions to be imposed on us, including warning letters, fines, injunctions, civil penalties,

failure of regulatory authorities to grant marketing approval of our products, delays, suspension or withdrawal of approvals or clearances,

license revocation, seizures or recalls of products, operating restrictions and criminal prosecutions, which could harm our business.

We cannot assure you that if we need to engage new suppliers to satisfy our business requirements, we can locate new suppliers in compliance

with regulatory requirements at a reasonable cost and in an acceptable timeframe. Our failure to do so could have a material adverse effect

on our business, financial condition and results of operations.

We may be liable if the FDA or another regulatory

agency concludes that we have engaged in the off-label promotion of our products.

Our promotional materials and training methods

must comply with FDA and other applicable laws and regulations, including the prohibition of the promotion of the off-label use of our

products. Once our products are cleared or approved for clinical use, healthcare providers may use our products for off-label uses, as

the FDA does not restrict or regulate a physician’s choice of treatment within the practice of medicine. However, if the FDA determines

that our promotional, or training materials for sales representatives or physicians constitute promotion of an off-label use, the FDA

could request that we modify our training, promotional materials and/or subject us to regulatory or enforcement actions, including the

issuance of an untitled letter, a warning letter, injunction, seizure, disgorgement of profits, significant penalties, including civil

fines and criminal penalties. Other federal, state or foreign governmental authorities also might take action if they consider our promotion,

reimbursement or training materials to constitute promotion of an off-label use, which could result in significant fines or penalties

under other statutory authorities, such as laws prohibiting false claims for reimbursement. In those possible events, our reputation could

be damaged, and adoption of the products would be impaired.

Our products may be subject to recalls after

receiving FDA or foreign approval or clearance or cause or contribute to a death or a serious injury or malfunction in certain ways prompting

voluntary corrective actions or agency enforcement actions, which could divert managerial and financial resources, harm our reputation,

and adversely affect our business.

The FDA and similar foreign governmental authorities

have the authority to require the recall of our products because of any failure to comply with applicable laws and regulations, or defects

in design or manufacture, or if there is a reasonable likelihood our products might cause or contribute to a death or a serious injury

or malfunction. A government mandated or voluntary product recall by us could occur because of, for example, component failures, device

malfunctions or other adverse events, such as serious injuries or deaths, or quality-related issues, such as manufacturing errors or design

or labeling defects. Any future recalls of our products could divert managerial and financial resources, harm our reputation, and adversely

affect our business.

20

If we initiate a correction or removal for one

of our devices to reduce a risk to health posed by the device, we would be required to submit a publicly available Correction and Removal

report to the FDA and, in many cases, similar reports to other regulatory agencies. This report could be classified by the FDA as a device

recall which could lead to increased scrutiny by the FDA, other international regulatory agencies and our customers regarding the quality

and safety of our devices. Furthermore, the submission of these reports has been and could be used by competitors against us in competitive

situations and cause customers to delay purchase decisions or cancel orders and would harm our reputation.

In addition, we will be subject to medical device

reporting regulations that will require us to report to the FDA or similar foreign governmental authorities if one of our products may

have caused or contributed to a death or serious injury or if we become aware that it has malfunctioned in a way that would likely cause

or contribute to a death or serious injury if the malfunction recurred. Failures to properly identify reportable events or to file timely

reports, as well as failure to address each of the observations to the FDA’s satisfaction, can subject us to sanctions and penalties,

including warning letters and recalls. Physicians, hospitals, and other healthcare providers may make similar reports to regulatory authorities.

Any such reports may trigger an investigation by the FDA or similar foreign regulatory bodies, which could divert managerial and financial

resources, harm our reputation, and have a material adverse effect on our business, financial condition and results of operations. Any

adverse event involving our products also could result in future voluntary corrective actions, such as recalls or customer notifications,

or agency action, such as inspection or enforcement action. Any corrective action, whether voluntary or involuntary, as well as defending

ourselves in a lawsuit, would require our time and capital, distract management from operating our business and may harm our reputation

and have a material adverse effect on our business, financial condition, and results of operations.

Legislative or regulatory reforms may make

it more difficult and costly for us to obtain regulatory clearance or approval of any future products and to manufacture, market and distribute

our products after clearance or approval is obtained.

From time to time, legislation is drafted and

introduced in Congress that could significantly change the statutory provisions governing the regulatory approval, manufacture and marketing

of regulated products or the reimbursement thereof. In addition, the FDA may change its clearance and approval policies, adopt additional

regulations or revise existing regulations, or take other actions, which may prevent or delay approval or clearance of our future products

under development or impact our ability to modify our currently cleared products on a timely basis. Any new regulations or revisions or

reinterpretations of existing regulations may impose additional costs or lengthen review times of planned or future products. It is impossible

to predict whether legislative changes will be enacted, or FDA regulations, guidance or interpretations changed, and what the impact of

such changes, if any, may be.

FDA regulations and guidance are often revised

or reinterpreted by the FDA in ways that may significantly affect our business and our products. Any new statutes, regulations or revisions

or reinterpretations of existing regulations may impose additional costs or lengthen review times of any future products or make it more

difficult to obtain clearance or approval for, manufacture, market or distribute our products. We cannot determine what effect changes

in regulations, statutes, legal interpretation or policies, when and if promulgated, enacted or adopted may have on our business in the

future. Such changes could, among other things, require additional testing prior to obtaining clearance or approval; changes to manufacturing

methods; recall, replacement or discontinuance of our products; or additional record keeping.

Any change in the laws or regulations that govern

the clearance and approval processes relating to our current, planned and future products could make it more difficult and costly to obtain

clearance or approval for new products or to produce, market and distribute existing products. Significant delays in receiving clearance

or approval or the failure to receive clearance or approval for any new products would have an adverse effect on our ability to expand

our business. If we are slow or unable to adapt to changes in existing requirements or the adoption of new requirements or policies, or

if we are not able to maintain regulatory compliance, we may lose any marketing clearance that we may have obtained and we may not achieve

or sustain profitability.

21

Risks Related to Our Intellectual Property

We depend on intellectual property licensed

from Toray, and any dispute over the license would significantly harm our business.

We are dependent on the intellectual property

licensed from Toray. Disputes may arise between us and Toray regarding intellectual property subject to the New Toray License Agreement.

If disputes over intellectual property that we have licensed prevent or impair our ability to maintain our current licensing arrangements

on acceptable terms or are insufficient to provide us the necessary rights to use the intellectual property, we may be unable to successfully

develop and launch our Symphony platform and our other product candidates. If we or Toray fail to adequately protect this intellectual

property, our ability to launch our products in the market could be limited. For so long as we are dependent on the intellectual property

covered by the New Toray License Agreement for the pursuit of our business, any such disputes relating to the New Toray License Agreement

or failure to protect the intellectual property could threaten our viability.

We will depend primarily on Toray to file,

prosecute, maintain, defend and enforce intellectual property that we license from it and that is material to our business.

The key underlying intellectual property relating

to our Symphony platform is owned by Toray. Under the New Toray License Agreement, Toray generally has the right to file, prosecute, maintain

and defend the intellectual property we have licensed from Toray. If Toray fails to conduct these activities for intellectual property

protection covering any of our product candidates, our ability to develop and launch those product candidates may be adversely affected

and we may not be able to prevent competitors from making, using or selling competing products. In addition, pursuant to the terms of

the New Toray License Agreement, Toray generally has the right to control the enforcement of our licensed intellectual property and the

defense of any claims asserting the invalidity of that intellectual property. We cannot be certain that Toray will allocate sufficient

resources to and otherwise prioritize the enforcement of such intellectual property or the defense of such claims to protect our interests

in the licensed intellectual property. In the absence of action by Toray, we may be unable to protect and enforce the proprietary rights

on which our business relies. Even if we are not a party to these legal actions, an adverse outcome could harm our business because it

might prevent or impede us from continuing to use the licensed intellectual property that we need to operate our business or from realizing

the full commercial benefit contemplated by the agreement. In addition, even if we take control of the prosecution of licensed intellectual

property and related applications, enforcement of licensed intellectual property, or defense of claims asserting the invalidity of that

intellectual property, we may still be adversely affected or prejudiced by actions or inactions of Toray and its counsel that took place

Source: SEC EDGAR (public domain) · 10-K for the period ended 2023-12-31, filed 2024-03-28 · accession 0001213900-24-027305

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