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Sonoma Pharmaceuticals, Inc. SNOA US Equity

Health Care · CIK 1367083 · FY ends Mar 31
$1.31
-0.02 (-1.50%)
USD · as of 2026-08-28 · marketstack

Sonoma Pharmaceuticals, Inc. (Nasdaq: SNOA), an SEC filer in Surgical & Medical Instruments & Apparatus, closed at $1.31, -1.5%, on 2026-08-28, with a market cap of $6M, a return on equity of -84.6%, a net margin of -16.3% and 3-year sales growth of 13.7%. Institutional ownership, earnings history and filed financials are on the tabs below.

SNOA · 10-K · period ended 2021-03-31

← all SNOA documents
filed 2021-07-14 · 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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10-K

1

sonoma_10k-033121.htm

FORM 10-K

Table of Contents

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-K

(Mark One)

Commission File Number: 001-33216

SONOMA PHARMACEUTICALS, INC.

(Exact name of registrant as specified in its

charter)

645 Molly Lane, Suite 150

Woodstock, Georgia 30189

(Address of principal executive offices) (Zip

Code)

(800) 759-9305

(Registrant’s telephone number, including

area code)

Securities registered pursuant to Section 12(b)

of the Act:

Common Stock, $0.0001 par value SNOA The Nasdaq Stock Market LLC

Securities registered pursuant to Section 12(g)

of the Act:

None.

Indicate

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes

☐ No ☒

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 has filed a report on and attestation to its management’s assessment of the effectiveness

of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered

public accounting firm that prepared or issued its audit report. ☐

Indicate

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No ☒

The aggregate market value

of the voting and non-voting common stock held by non-affiliates of the registrant on September 30, 2020, was $16,928,953 based on

a total of 2,022,575 non-affiliate shares of the registrant’s common stock held by non-affiliates on September 30, 2020, at the

closing price of $8.37 per share, as reported on the Nasdaq Capital Market.

There were 2,091,242 shares

of the registrant’s common stock issued and outstanding on July 12, 2021.

DOCUMENTS INCORPORATED BY

REFERENCE

Items 10 (as to directors

and Section 16(a) Beneficial Ownership Reporting Compliance), 11, 12, 13 and 14 of Part III will incorporate by reference information

from the registrant’s proxy statement to be filed with the Securities and Exchange Commission in connection with the solicitation

of proxies for the registrant’s 2021 annual meeting of stockholders.

TABLE OF CONTENTS

Page

PART I

ITEM 1. Business 1

ITEM 1A. Risk Factors 18

ITEM 2. Properties 32

ITEM 3. Legal Proceedings 32

ITEM 4. Mine Safety Disclosures (Not applicable.) 32

PART II

ITEM 6. Selected Financial Data 33

ITEM 7A. Quantitative and Qualitative Disclosures About Market Risk 39

ITEM 8. Consolidated Financial Statements and Supplementary Data 40

ITEM 9A. Controls and Procedures 41

ITEM 9B. Other Information 42

PART III

ITEM 10. Directors, Executive Officers and Corporate Governance 43

ITEM 11. Executive Compensation 43

ITEM 14. Principal Accounting Fees and Services 44

PART IV

ITEM 15. Exhibits, Financial Statement Schedules 45

Signatures 49

i

PART I

This report includes “forward-looking

statements.” The words “may,” “will,” “anticipate,” “believe,” “estimate,”

“expect,” “intend,” “plan,” “aim,” “seek,” “should,” “likely,”

and similar expressions as they relate to us or our management are intended to identify these forward-looking statements. All statements

by Sonoma regarding expected financial position, revenues, cash flows and other operating results, business strategy, legal proceedings

and similar matters are forward-looking statements. Our expectations expressed or implied in these forward-looking statements may not

turn out to be correct. Our results could be materially different from our expectations because of various risks, including the risks

discussed in this report under “Part I — Item 1A — Risk Factors.” Any forward-looking statement

speaks only as of the date as of which such statement is made, and, except as required by law, we undertake no obligation to update any

forward-looking statement to reflect events or circumstances, including unanticipated events, after the date as of which such statement

was made.

ITEM 1. Business

Corporate Information

We originally incorporated as Micromed Laboratories,

Inc. in 1999 under the laws of the State of California. We changed our name to Oculus Innovative Sciences, Inc. in 2001. In December 2006

we reincorporated under the laws of the State of Delaware and in December 2016, we changed our name to Sonoma Pharmaceuticals, Inc.

In June 2020, we relocated our principal executive

offices from 1129 N. McDowell Blvd., Petaluma, California, 94954 to 645 Molly Lane, Suite 150, Woodstock, Georgia, 30189. We have two

active wholly-owned subsidiaries: Oculus Technologies of Mexico, S.A. de C.V., and Sonoma Pharmaceuticals Netherlands, B.V. Our fiscal

year end is March 31. Our corporate telephone number is (800) 759-9305. Our websites are www.sonomapharma.com and www.sonomapharma.eu.

The websites and any information contained therein or connected thereto is not intended to be incorporated into this report.

Overview

We are a global healthcare leader for developing

and producing stabilized hypochlorous acid, or HOCl, products for a wide range of applications, including wound care, animal health care,

eye care, oral care and dermatological conditions. Our products reduce infections, itch, pain, scarring and harmful inflammatory responses

in a safe and effective manner. In-vitro and clinical studies of HOCl show it to have impressive antipruritic, antimicrobial, antiviral

and anti-inflammatory properties. Our stabilized HOCl immediately relieves itch and pain, kills pathogens and breaks down biofilm, does

not sting or irritate skin and oxygenates the cells in the area treated assisting the body in its natural healing process. We sell our

products either directly or via partners in 54 countries worldwide.

Business Update

We have spent the last eighteen months restructuring

the Company to focus on profitable revenues while cutting overhead. In March 2021, we completed our restructuring by partnering with EMC

Pharma, LLC for the exclusive sale of our prescription dermatology and prescription eye care products in the U.S. We had never shown a

profit with our U.S. dermatology sales, and by partnering with EMC for the sales effort, we can continue to manufacture and sell our high-quality

effective prescription products while eliminating the sales force and other related expenses. Sales of our U.S. prescription products

declined during 2020 into 2021 during the COVID-19 pandemic largely as a result of shelter-in-place orders and mandated closures. While

the partnership with EMC will lower our dermatology revenues because we will sell our products at a reduced transfer price rather than

retail price, the remaining revenues are expected to be profitable due to the elimination of overhead expenses related to that product

line.

Our partnership with EMC also furthers our strategy

to partner with sales and distribution organizations to market and sell our products. We have employed this strategy since the inception

of Sonoma and built our international business primarily out of regional partnerships. We are continuously seeking distribution partners

for our existing products as well as products under development.

During the most recent fiscal year, we continued

to reduce our overhead expenses, and we continue to get closer to reaching our goal of sustainable profitability. In June 2020, we relocated

our California manufacturing to our existing facility in Mexico. This lowered both our overhead and our manufacturing costs and made us

more competitive than we have been in the past when we manufactured certain products in California.

We continue to forge new partnerships and expand existing ones to increase

our reach both in products and regions we sell into. Some recent examples are:

We continue to invest

in research and development, both in the U.S. and internationally, for our core performance-stabilized hypochlorous acid, or HOCl, technology.

We have an active pipeline of products and are engaged in on-going studies either independently or with partners to increase applications

of our technology. Additionally, we continue to seek new regulatory clearances to expand potential markets we can sell our products into.

For example, we secured the EU Article 95 biocidal registration in February, 2021. As a follow-up, in March, 2021 we were granted the

PT2 disinfectant approval for Germany, France and Portugal. In addition, we have been granted PT3 approval for veterinary hygiene for

our MicrocynAH product in Germany, France and Portugal.

Like most companies, we have had to adjust our

business to the challenges brought on by the COVID-19 pandemic. Our products have been used to kill pathogens for two decades. Because

of this, the pandemic brought us some business opportunities. In 2020, the pandemic increased sales of our disinfectants in international

markets. We, along with our partners MicroSafe Group, DMCC, Dubai and MicroSafe Care Australia, in May 2020 received approval for the

patented and trademarked Nanocyn® Disinfectant & Sanitizer, which is manufactured in our Mexico facility using our patented HOCl

technology, to be entered into the Australian Register of Therapeutic Goods for use against SARS-CoV-2, or COVID-19, and subsequently,

in September 2020, in Canada on an interim basis. Additionally, our partner Brill International S.L. Spain spearheaded a study by the

University of Barcelona evaluating HOCl’s virucidal activity in Vero E6 cells against SARS-CoV-2. See HOCl study evaluating virucidal

activity in Vero E6 cells against SARS-CoV-2, University of Barcelona, November 27, 2020.

The pandemic also interrupted sales of certain

other of our products as a result of shelter in place orders, regional orders reducing economic activity and interruptions in supply chains.

As the pandemic recedes in some parts of the world, we have seen sales of our other lines resume normal volumes and patterns.

As we move into our new fiscal year, our path

forward will consist of looking for U.S. and international distribution partners, developing new products to bring to market and expanding

further into U.S. over the counter markets.

Business Channels

Our core market differentiation is based on being

the leading developer and producer of stabilized hypochlorous acid, or HOCl, solutions. Unlike many of our competitors, we have been in

business for over 20 years and in that time, we have developed significant scientific knowledge of how best to develop and manufacture

HOCl products backed by decades of studies and data collection. HOCl is known to be among the safest and most-effective ways to relieve

itch, inflammation and burns while stimulating natural healing through increased oxygenation and eliminating persistent microorganisms

and biofilms.

We sell our products into many markets both in

the U.S. and internationally. In international markets, we ship products to 54 countries. Our core strategy is to work with partners both

in the United States and around the world to market and distribute our products. In some cases, we market and sell our own products.

Dermatology

Sonoma Dermatology has developed unique, differentiated,

prescription-strength and safe dermatologic products that support paths to healing among various key dermatologic conditions. Our products

are primarily targeted at the treatment of acne, the management of scars and atopic dermatitis. We are strategically focused on introducing

innovative new products that are supported by human clinical data with applications that address specific dermatological procedures currently

in demand. In addition, we look for markets where we can provide effective product line extensions and pricing to new product families.

In the United States, we partnered with EMC Pharma,

LLC to sell our prescription products for an initial term of five years, subject to meeting minimum purchase and other requirements. Pursuant

to our agreement with EMC Pharma, we manufacture products for EMC Pharma and EMC Pharma markets, sells and distributes them to patients

and customers.

We sell dermatology products in Europe, Asia,

and Brazil through a distributor network. In these international markets, we have a network of partners, ranging from country specific

distributors to large pharmaceutical companies to full-service sales and marketing companies. We work with our international partners

to create products they can market in their home country. Some products we develop and manufacture are private label while others use

branding we have already developed. We have created or co-developed a wide range of products for international markets using our core

HOCl technology.

First Aid and Wound Care

In the United States, we sell our wound care

products directly to hospitals, physicians, nurses, and other healthcare practitioners. In March 2021, we granted EMC Pharma the

non-exclusive right to sell wound care products to certain governmental entities.

To respond to market demand for our HOCl technology-based

products, we launched our first direct to consumer over the counter product in the United States in February 2021. Microcyn® OTC Wound

and Skin Cleanser is formulated for home use without prescription to help manage and cleanse wounds, minor cuts, and burns, including

sunburns and other skin irritations. Microcyn® OTC Wound and Skin Cleanser is available without prescription through Sonoma’s

online store. It is also available as a prescription product through physicians.

In Europe, we rely on agreements with country-specific

distributors for the sale of our wound care products under a variety of brand names into 27 countries, including Austria, Belgium, Croatia,

Italy, the Netherlands, Germany, Greece, Hungary, the Czech Republic, Spain, Norway, Switzerland, Poland, Portugal, Slovenia, the Slovak

Republic, Finland, Denmark, Montenegro and Serbia.

In March 2021, we received approval to market

and use our HOCl products as biocides under Article 95 of the European Biocidal Products Regulation in France, Germany and Portugal. The

approval applies to our products MucoClynsTM for human hygiene to be marketed and commercialized by us, MicrocynAH® for animal

heath marketed and commercialized through our partner, Petagon Limited, and Microsafe for disinfectant use to be marketed and commercialized

through our partner, MicroSafe Group Dubai.

Our HOCL-based wound care products are intended

for the treatment of acute and chronic wounds as well as first-and second-degree burns. Their primary mode of action involves the mechanical

removal of cellular debris, senescent cells, necrotic tissue, and foreign material from the skin and wound surface using a moistened dressing

along with irrigation. Removal of these materials through these actions is known to decrease infection rates and improve wound healing.

The secondary mode of action is a function of the antimicrobial properties of HOCl and its salt, hypochlorite. These ancillary medicinal

substances which are present in very low, non-toxic amounts, assist in the removal of microorganisms. Since HOCl is an important constituent

of our innate immune system and is formed and released by the macrophages during phagocytosis, it is advantageous to other wound-irrigation

and antiseptic solutions as highly organized cell structures such as human tissue can tolerate the action of our wound care solution while

single-celled microorganisms cannot. Due to its unique chemistry, our wound treatment solution is much more stable than similar products

on the market and therefore maintains much higher levels of hypochlorous acid over its shelf life.

Oral, Nasal and Eye Care

Our product AcuicynTM is an antimicrobial

prescription solution for the treatment of blepharitis and the daily hygiene of eyelids and lashes and helps manage red, itchy, crusty

and inflamed eyes. It is strong enough to kill the bacteria that causes discomfort, fast enough to provide near instant relief, and gentle

enough to use as often as needed. In the United States, our partner EMC Pharma is selling our prescription-based eye care product through

its distribution network.

On May 19, 2020, we entered into a new license

and distribution agreement with our existing partner, Brill International S.L. for our Microdacyn60® Eye Care HOCl-based product.

Under the new license and distribution agreement, Brill has the right to market and distribute our eye care product under the private

label OcudoxTM in Italy, Germany, Spain, Portugal, France, and the United Kingdom for a period of 10 years, subject to meeting annual

minimum sales quantities. In return, Brill will pay us a one-time fee, and the agreed upon supply prices. Previously, under the old license

and distribution agreement dated August 1, 2018, Brill marketed our eye care product only in Spain and Portugal. In parts of Asia, Dyamed

Biotech markets our eye product under the private label Ocucyn.

In the United States, on December 14, 2020, we

partnered with Gabriel Science, LLC to market our HOCl-based products in the dental, head and neck markets and launched Endocyn®,

a biocompatible root canal irrigant. Internationally, our product Microdacyn60® Oral Care treats mouth and throat infections and thrush.

Microdacyn60 solution assists in reducing inflammation, pain, soothing cough relief and does not contain any harmful chemicals. It does

not stain teeth, is non-irritating, non-sensitizing, has no contraindications and is ready for use with no mixing or dilution. In New

Zealand and Australia, our partner Te Arai BioFarma Ltd. markets our oral product under their label Oracyn® Oral Care.

Our international nasal care product SinudoxTM

based on our HOCl technology is a solution intended for nasal irrigation. Sinudox Hypotonic Nasal Hygiene clears and cleans a blocked

nose, stuffy nose and sinuses by ancillary ingredients that may have a local antimicrobial effect. Sinudox is sold through Amazon in Europe.

In New Zealand and Australia, our partner Te Arai markets our nasal product under their label Nasocyn® Nasal Care.

Animal Health Care

MicrocynAH® is a HOCl-based topical product

that cleans, debrides and treats a wide spectrum of animal wounds and infections. It is intended for the safe and rapid treatment of a

variety of animal afflictions including cuts, burns, lacerations, rashes, hot spots, rain rot, post-surgical sites, pink eye symptoms

and wounds to the outer ear of any animal.

For our animal health products sold in the U.S.

and Canada, we partnered with Manna Pro Products, LLC to bring relief to pets and peace of mind to their owners. Manna Pro distributes

non-prescription products to national pet-store retail chains, farm animal specialty stores, in the United States and Canada, such as

Chewy.com, PetSmart and Tractor Supply. Most recently, we expanded our animal health product offerings by adding a MicrocynAH line for

felines at PetSmart.

For the

Asian and European markets, on May 20, 2019, we partnered with Petagon, Limited, an international importer and distributor of quality

pet food and products for an initial term of five years. We supply Petagon with all MicrocynAH products sold by Petagon. On August 3,

2020, Petagon received a license from the People’s Republic of China for the import of veterinary drug products manufactured by

us. This is the highest classification Petagon and Sonoma can receive for animal health products in China.

Surface Disinfectants

In-vitro and clinical studies of HOCl show it

to have impressive antipruritic, antimicrobial, antiviral and anti-inflammatory properties. HOCl has been formulated as a disinfectant

and sanitizer solution for our partner MicroSafe Group, Dubai, and is sold in numerous countries. It is designed to be used to spray in

aerosol format, to areas and environments which are suspected to serve as a breeding ground for the spread of infectious disease, likely

to result in epidemics or pandemics. The medical-grade surface disinfectant solution is used in hospitals worldwide to keep doctors and

patients protected and safe. In May 2020, Nanocyn® Disinfectant & Sanitizer, received approval to be entered into the Australian

Register of Therapeutic Goods, or ARTG, as well as in Canada, for use against the coronavirus SARS-CoV-2, or COVID-19. Nanocyn has also

met the stringent environmental health and social/ethical criteria of Good Environmental Choice Australia, or GECA, becoming one of the

very few eco-certified, all-natural disinfectant solutions in Australia.

Through our partner Microsafe Group DMCC, Dubai,

we sell hard surface disinfectant products into Europe, the Middle East and Australia. On July 31, 2020, we partnered with MicroSafe Group

to seek regulatory approval in the United States to sell hard surface disinfectants in the United States. To date, we have not received

such regulatory approval.

Employees

As of July 14, 2021, we employed a total

of 13 full-time employees in the United States, and one full-time and one part-time employee in the Netherlands. Additionally, we had

185 employees in Mexico, all of which were contracted through an employment agency. We are not a party to any collective bargaining agreements.

We believe relations with employees are very good.

Products

Below are some of our key products that we either sell through our

own efforts or through partnership agreements.

Dermatology

In the United States our prescription product

offerings are EpicynTM Antimicrobial Facial Cleanser, LevicynTM Antimicrobial Dermal Spray, LevicynTM Antipruritic Gel,

LevicynTM Antipruritic Spray Gel, CelacynTM Scar Management Gel and SebudermTM Topical Gel. We also have our office dispense

products LasercynTM Dermal Spray, LasercynTM Post Procedure Gel and RegenacynTM Advanced Scar Management.

Internationally, we offer GramaDermTM Hydrogel and Solution Combo

Pack to assist in the treatment of topical mild to moderate acne, EpicynTM Scar Management Hydrogel and PediacynTM Atopic Dermatitis

Hydrogel.

Celacyn® Scar Management Gel

LevicynTM Antipruritic Dermal Spray, Antipruritic Spray Gel, and

Antipruritic Gel

LasercynTM

Wound Care

In the United States we offer Microcyn® wound and skin care both

as an over the counter, or OTC, and prescription product.

Microcyn® Wound Care Management

Eye, Nasal and Oral Care

AcuicynTM Eyelid and Eyelash Hygiene

Microdacyn60® Oral Care

Animal Health Care

In the United States and internationally, our HOCl-based MicrocynAH®

line offers topical solutions designed to relieve the common symptoms of hot spots, scratches, skin rashes post-surgical sites and irritated

animal skin and promote expedited healing for all animals.

Surface Disinfectants

Through our partner Microsafe DMCC, Dubai, we sell Microsafe®.

Microsafe is indicated to sterilize hard surfaces by spraying directly onto the surface, for medical devices by submerging the device

in MicroSafe, and also for fumigation into the air.

When fumigated, MicroSafe® has demonstrated the ability to kill

a wide range of airborne pathogens and significantly reduce the spread of infectious disease.

Research and Development

Research and development expense consists primarily

of expenses for clinical studies, personnel, regulatory services and supplies. For the years ended March 31, 2021 and 2020, research and

development expense amounted to $555,000 and $1,339,000, respectively. A small percentage of these expenses were borne by our customers.

Manufacturing and Packaging

Through June 23, 2020, we manufactured products

at facilities in Petaluma, California and Zapopan, Mexico. On June 24, 2020, we transitioned all of our manufacturing to Zapopan, Mexico

and closed our Petaluma facility. We have developed a manufacturing process and conduct quality assurance testing on each production batch

in accordance with current U.S., Mexican and international Current Good Manufacturing Practices. Both facilities are required to meet

and maintain regulatory standards applicable to the manufacture of pharmaceutical and medical device products. Our Mexican facilities

are certified and comply with U.S. Current Good Manufacturing Practices, Quality Systems Regulations for medical devices, and International

Organization for Standardization, or ISO, guidelines. Our Mexican facility has been approved by the Ministry of Health and is also ISO

13485 certified.

Our machines are tested regularly, which is part

of a validation protocol mandated by U.S., Mexican and international Current Good Manufacturing Practices, Quality Systems Regulation,

and ISO requirements. This validation is designed to ensure that the final product is consistently manufactured in accordance with product

specifications at all manufacturing sites. Certain materials and components used in manufacturing are proprietary to Sonoma. All other

raw materials and supplies utilized in the manufacturing process of our products are available from various third-party suppliers in quantities

adequate to meet our needs.

We believe we own a sufficient factory space and

equipment to produce an adequate amount of product to meet anticipated future requirements for at least the next two years. With expansion

into new geographic markets, we may establish additional manufacturing facilities to better serve those new markets.

U.S. Regulatory Approvals and Clearances

To date, we have obtained 21 U.S. Food and Drug

Administration, or FDA, clearances permitting the sale of products as medical devices for Section 510(k) of the Federal Food, Drug and

Cosmetic Act in the United States.

Outside the United States, we sell products for

dermatological and advanced tissue care with a European Conformity marking, Conformité Européenne, or CE. On April 9, 2020,

we received an updated EC certificate covering 39 products in 54 countries with various approvals in Brazil, China, Southeast Asia, South

Korea, India, Australia, New Zealand, and the Middle East.

The following table summarizes

our current material regulatory approvals and clearances by brand.

Brand Approval Type Summary Indication

HOCl-based Products:

Significant Customers

We rely on certain key customers for a significant

portion of revenues. In the U.S., our key customers are EMC Pharma, LLC with which we partnered in March 2021 to sell our prescription

dermatology and eye care products and MannaPro, our partner for our animal health care products. Our wound care products are purchased

by hospitals, physicians, nurses, and other healthcare practitioners directly from us. At March 31, 2021, no customer represented more

than 10% of the net accounts receivable balance. For the year ended March 31, 2021, one customer represented 32%, and one customer represented

15% of net revenues.

Intellectual Property

Our success depends in part on an ability to obtain

and maintain proprietary protection for product technology and know-how, to operate without infringing proprietary rights of others, and

to prevent others from infringing on our proprietary rights. We seek to protect a proprietary position by, among other methods, filing,

when possible, U.S. and foreign patent applications relating to technology, inventions and improvements that are important to the business.

We also rely on trade secrets, know-how, continuing technological innovation, and in-licensing opportunities to develop and maintain a

proprietary position.

As of June 30, 2021, we own a total of 61 issued

patents, consisting of 16 issued U.S. patents and 45 issued foreign patents. All patent applications as well as issued patents are directed

at our HOCl technology. The issued U.S. and foreign patents expire in 2022-2029.

In addition to our patents and applications, there

is licensed technology developed in Japan relating to an electrolyzed water solution, methods of manufacture and electrolytic cell designs. This

license includes three issued Japanese patents.

Although we work diligently to protect proprietary

technology, there are no assurances that any patent will be issued from currently pending patent applications or from future patent applications.

The scope of any patent protection may not exclude competitors or provide competitive advantages, and any patent may not be held valid

if subsequently challenged, and others may claim rights in or ownership of patents and proprietary rights. Furthermore, others may develop

products similar to ours and may duplicate any of the products or design around patents.

We have also filed for trademark protection for

marks used with products in each of the following regions: United States, Europe, Canada, certain countries in Central and South America,

including Mexico and Brazil, certain countries in the Middle East and certain countries in Asia, including Japan, China, Hong Kong, the

Republic of Korea, India and Australia. In addition to patents and trademarks, we rely on trade secret and other intellectual property

laws, nondisclosure agreements and other measures to protect intellectual property rights. We believe that in order to have a competitive

advantage, we must develop and maintain the proprietary aspects of technologies. Employees, consultants and advisors are required to execute

confidentiality agreements in connection with their employment, consulting or advisory relationships. Employees, consultants and advisors

with whom we expect to work with are also required to disclose and assign to us all inventions made in the course of a working relationship

with them, while using intellectual property or which relate to our business. Despite any measures taken to protect our intellectual property,

unauthorized parties may attempt to copy aspects of the products or to wrongfully obtain or use information that regarded as proprietary.

Competition

We compete globally across five main channels:

dermatology, eye, nasal and oral care, wound and acute care, animal health and surface disinfectants with our HOCl technology.

Dermatology

Our dermatology products are at the forefront

of HOCl-based solutions, a safe and highly effective active ingredient designed to relieve itching, burning and inflammation and acts

as a highly effective antimicrobial agent. We believe no other solutions on the market provide the same patient benefits at the levels

of safety and cost. Our HOCl-based solutions face significant competition in the United States from prescription products including corticosteroids,

topical steroids and topical antibiotics. Our opportunity as an adjunct to these steroids is based on the insight that many doctors and

patients limit steroid and antibiotic use due to potential side effects. These side effects include bacterial resistance, stinging, burning

and inflammation for topical antibiotics and stretch marks, easy bruising, tearing of the skin and, to a lesser extent, enlarged of blood

vessels for topical steroids. Our HOCl-based products are safe, non-toxic and have shown few side effects in clinical studies.

Wound and Acute Care Markets

Similar to our dermatology products, our HOCl-based

wound and acute care solutions provide improved efficacy at lower costs than traditional acute care products. Our HOCl-based solutions

compete with topical anti-infectives and antibiotics, as well as some advanced wound technologies, such as skin substitutes, growth factors

and delayed release silver-based dressings. Our opportunity in this space relative to antibiotics is based on the insight that competing

antibiotic solutions may have resistance-building properties.

Factors Affecting Competitive Position

While some other companies are able to produce

small molecule, HOCl-based formulations, based on our research, their products may become unstable after a relatively short period of

time or have large ranges of effectiveness. We believe our HOCl-based solutions are among the most stable therapeutics available.

Some of our competitors in the dermatology, wound

care, eye, nasal and oral care, animal health care and surface disinfectant markets enjoy several competitive advantages. These include:

· greater name recognition;

· established distribution networks;

Government Regulation

Government authorities in the United States, at

the federal, state and local levels, and foreign countries extensively regulate, among other things, the research, development, testing,

manufacture, labeling, promotion, advertising, distribution, sampling, marketing, and import and export of pharmaceutical products, biologics

and medical devices. All of our products in development will require regulatory approval or clearance by government agencies prior to

commercialization. In particular, human therapeutic products are subject to rigorous pre-clinical and clinical trials and other approval

procedures of the FDA and similar regulatory authorities in foreign countries. Various federal, state, local and foreign statutes and

regulations also govern testing, manufacturing, safety, labeling, storage, distribution and record-keeping related to such products and

their marketing. The process of obtaining these approvals and clearances, and the subsequent process of maintaining substantial compliance

with appropriate federal, state, local, and foreign statutes and regulations, require the expenditure of substantial time and financial

resources. In addition, statutes, rules, regulations and policies may change and new legislation or regulations may be issued that could

delay such approvals.

Medical Device Regulation

To date, we have received 21 510(k) clearances

for use of products as medical devices in tissue care management, such as cleaning, debridement, lubricating, moistening and dressing,

including for acute and chronic wounds, and in dermatology applications. Any future product candidates or new applications classified

as medical devices will require clearance by the FDA.

Medical devices are subject to FDA clearance and

extensive regulation under the Federal Food Drug and Cosmetic Act. Under the Federal Food Drug and Cosmetic Act, medical devices are classified

into one of three classes: Class I, Class II or Class III. The classification of a device into one of these three classes generally depends

on the degree of risk associated with the medical device and the extent of control needed to ensure safety and effectiveness. Devices

may also be designated unclassified. Unclassified devices are legally marketed pre-amendment devices for which a classification regulation

has yet to be finalized and for which a pre-market approval is not required.

Class I devices are devices for which safety and

effectiveness can be assured by adherence to a set of general controls. These general controls include compliance with the applicable

portions of the FDA’s Quality System Regulation, which sets forth good manufacturing practice requirements; facility registration,

device listing and product reporting of adverse medical events; truthful and non-misleading labeling; and promotion of the device only

for its cleared or approved intended uses. Class II devices are also subject to these general controls, and any other special controls

as deemed necessary by the FDA to ensure the safety and effectiveness of the device. Review and clearance by the FDA for these devices

is typically accomplished through the 510(k) pre-market notification procedure. When 510(k) clearance is sought, a sponsor must submit

a pre-market notification demonstrating that the proposed device is substantially equivalent to a legally marketed device. If the FDA

agrees that the proposed device is substantially equivalent to the predicate device, then 510(k) clearance to market will be granted.

After a device receives 510(k) clearance, any modification that could significantly affect its safety or effectiveness, or that would

constitute a major change in its intended use, requires a new 510(k) clearance or could require a pre-market approval.

Clinical trials are almost always required to

support a pre-market approval application and are sometimes required for a 510(k) pre-market notification. These trials generally require

submission of an application for an investigational device exemption. An investigational device exemption must be supported by pre-clinical

data, such as animal and laboratory testing results, which show that the device is safe to test in humans and that the study protocols

are scientifically sound. The FDA must approve an investigational device exemption, in advance, for a specified number of patients, unless

the product is deemed a non-significant risk device and is eligible for more abbreviated investigational device exemption requirements.

Both before and after a medical device is commercially

distributed, manufacturers and marketers of the device have ongoing responsibilities under FDA regulations. The FDA reviews design and

manufacturing practices, labeling and record keeping, and manufacturers’ required reports of adverse experiences and other information

to identify potential problems with marketed medical devices. Device manufacturers are subject to periodic and unannounced inspection

by the FDA for compliance with the Quality System Regulation, which sets forth the Current Good Manufacturing Practice requirements that

govern the methods used in, and the facilities and controls used for the design, manufacture, packaging, servicing, labeling, storage,

installation and distribution of all finished medical devices intended for human use.

FDA regulations prohibit the advertising and promotion

of a medical device for any use outside the scope of a 510(k) clearance or pre-market approval or for unsupported safety or effectiveness

claims. Although the FDA does not regulate physicians’ practice of medicine, the FDA does regulate manufacturer communications with

respect to off-label use.

If the FDA finds that a manufacturer has failed

to comply with FDA laws and regulations or that a medical device is ineffective or poses an unreasonable health risk, it can institute

or seek a wide variety of enforcement actions and remedies, ranging from a public warning letter to more severe actions such as:

· imposing fines, injunctions and civil penalties

· requiring a recall or seizure of products

· refusing requests for 510(k) clearance or pre-market approval of new products

· withdrawing 510(k) clearance or pre-market approval approvals already granted

· criminal prosecution

The FDA also has the authority to require a company

to repair, replace, or refund the cost of any medical device.

The FDA also administers certain controls over

the export of medical devices from the United States, as international sales of medical devices that have not received FDA clearance are

subject to FDA export requirements. Additionally, each foreign country subjects such medical devices to its own regulatory requirements.

In the European Union, there is a single regulatory approval process and approval is represented by the presence of a CE marking.

Other Regulation in the United States

The Physician Payments Sunshine Act

The Physician Payments Sunshine Act signed into

law in 2010 as part of the Affordable Care Act requires manufacturers of medical devices, drugs, biologicals, and medical supplies to

track and report certain payments made to and transfers of value provided to physicians and teaching hospitals as well as to report certain

ownership and investment interests held by physicians and their immediate family members. These manufacturers must report annually to

the Center for Medicare & Medicaid Services any direct or indirect payments and transfers of value of $10 or more, or annual aggregate

of $100 or more, made to physicians or to a third party at the request of or on behalf of a physician, including dentists. Payment includes:

consulting fees, compensation for services other than consulting, honoraria, gifts, entertainment, food, travel (including the specified

destinations), education, research, charitable contribution, royalty or license, current or prospective ownership or investment interest,

direct compensation for serving as faculty or as a speaker for a medical education program, grants, any other nature of the payment, or

other transfer of value. Manufacturers face monetary penalties for non-compliance. Certain payments related to research must be reported

separately. Product samples intended for patient use need not be reported.

Health Care Coverage and Reimbursement by Third-Party

Payors

Commercial success in marketing and selling products

depends, in part, on the availability of adequate coverage and reimbursement from third-party health care payors, such as government and

private health insurers and managed care organizations. Third-party payors are increasingly challenging the pricing of medical products

and services. Government and private sector initiatives to limit the growth of health care costs, including price regulation, competitive

pricing, and managed-care arrangements, are continuing in many countries where we do business, including the United States. These changes

are causing the marketplace to be more cost-conscious and focused on the delivery of more cost-effective medical products. Government

programs, including Medicare and Medicaid, private health care insurance companies, and managed-care plans control costs by limiting coverage

and the amount of reimbursement for particular procedures or treatments. This has created an increasing level of price sensitivity among

customers for our products. Some third-party payors also require that a favorable coverage determination be made for new or innovative

medical devices or therapies before they will provide reimbursement of those medical devices or therapies. Even though a new medical product

may have been cleared or approved for commercial distribution, we may find limited demand for the product until adequate coverage and

reimbursement have been obtained from governmental and other third-party payors.

Fraud and Abuse Laws

In the United States, we are subject to various

federal and state laws pertaining to healthcare fraud and abuse, which, among other things, prohibit the offer or acceptance of remuneration

intended to induce or in exchange for the purchase of products or services reimbursed under a federal healthcare program and the submission

of false or fraudulent claims with the government. These laws include the federal Anti-Kickback Statute, the False Claims Act and comparable

state laws. These laws regulate the activities of entities involved in the healthcare industry, such as Sonoma, by limiting the kinds

of financial arrangements such entities may have with healthcare providers who use or recommend the use of medical products, including,

for example, sales and marketing programs, advisory boards and research and educational grants. In addition, in order to ensure that healthcare

entities comply with healthcare laws, the Office of Inspector General of the U.S. Department of Health and Human Services recommends

that healthcare entities institute effective compliance programs. To assist in the development of effective compliance programs, the Office

of Inspector General has issued model Compliance Program Guidance, materials for a variety of healthcare entities which, among other things,

identify practices to avoid that may implicate the federal Anti-Kickback Statute and other relevant laws and describes elements of an

effective compliance program. While compliance with the Compliance Program Guidance materials is voluntary, a California law requires

pharmaceutical and devices manufacturers to initiate compliance programs that incorporate the Compliance Program Guidance and the July

2002 Pharmaceuticals Research and Manufacturers of America Code on Interactions with Healthcare Professionals.

Due to the scope and breadth of the provisions

of some of these laws, it is possible that some of our practices might be challenged by the government under one or more of these laws

in the future. Violations of these laws, which are discussed more fully below, can lead to civil and criminal penalties, damages, imprisonment,

fines, exclusion from participation in Medicare, Medicaid and other federal health care programs, and the curtailment or restructuring

of operations. Any such violations could have a material adverse effect on our business, financial condition, results of operations or

cash flows.

Anti-Kickback Laws

Our operations are subject to federal and state

anti-kickback laws. The federal Anti-Kickback Statute prohibits persons from knowingly and willfully soliciting, receiving, offering or

providing remuneration directly or indirectly to induce either the referral of an individual for a good or service reimbursed under a

federal healthcare program, or the furnishing, recommending, or arranging of a good or service, for which payment may be made under a

federal healthcare program, such as Medicare or Medicaid. The definition of “remuneration” has been broadly interpreted to

include anything of value, including such items as gifts, discounts, the furnishing of supplies or equipment, waiver of co-payments, and

providing anything at less than its fair market value. Because the Anti-Kickback Statute makes illegal a wide variety of common, even

beneficial, business arrangements, the Office of Inspector General was tasked with issuing regulations, commonly known as “safe

harbors,” that describe arrangements where the risk of illegal remuneration is minimal. As long as all of the requirements of a

particular safe harbor are strictly met, the entity engaging in that activity will not be prosecuted under the federal Anti-Kickback Statute.

The failure of a transaction or arrangement to fit precisely within one or more safe harbors does not necessarily mean that it is illegal

or that prosecution will be pursued. However, business arrangements that do not fully satisfy an applicable safe harbor may result in

increased scrutiny by government enforcement authorities, such as the Office of Inspector General. Our agreements to pay compensation

to our advisory board members and physicians who provide other services for we may be subject to challenge to the extent they do not fall

within relevant safe harbors under state and federal anti-kickback laws. In addition, many states have adopted laws similar to the federal

Anti-Kickback Statute, which apply to the referral of patients for health care services reimbursed by Medicaid, and some have adopted

such laws with respect to private insurance. Violations of the Anti-Kickback Statute are subject to significant fines and penalties and

may lead to a company being excluded from participating in federal health care programs.

False Claims Laws

The federal False Claims Act prohibits knowingly

filing a false claim, knowingly causing the filing of a false claim, or knowingly using false statements to obtain payment from the federal

government. Certain violations of the Anti-Kickback Statute constitute per se violations of the False Claims Act. Under the False Claims

Act, such suits are known as “qui tam” actions. Individuals may file suit on behalf of the government and share in any amounts

received by the government pursuant to a settlement. In addition, certain states have enacted laws modeled after the federal False Claims

Act under the Deficit Reduction Act of 2005, where the federal government created financial incentives for states to enact false claims

laws consistent with the federal False Claims Act. As more states enact such laws, we expect the number of qui tam lawsuits to increase.

Qui tam actions have increased significantly in recent years, causing greater numbers of healthcare companies to have to defend false

claims actions, pay fines or be excluded from Medicare, Medicaid or other federal or state government healthcare programs as a result

of investigations arising out of such actions.

HIPAA

Two federal crimes were created under the Health

Insurance Portability and Accountability Act of 1996, or HIPAA: healthcare fraud and false statements relating to healthcare matters.

The healthcare fraud statute prohibits knowingly and willfully executing a scheme to defraud any healthcare benefit program, including

private payors. The false statements statute prohibits knowingly and willfully falsifying, concealing or covering up a material fact or

making any materially false, fictitious or fraudulent statement in connection with the delivery of or payment for healthcare benefits,

items or services.

Health Information Privacy and Security

Individually, identifiable health information

is subject to an array of federal and state regulation. Federal rules promulgated pursuant to HIPAA regulate the use and disclosure of

health information by “covered entities.” Covered entities include individual and institutional health care providers from

which we may receive individually identifiable health information. These regulations govern, among other things, the use and disclosure

of health information for research purposes, and require the covered entity to obtain the written authorization of the individual before

using or disclosing health information for research. Failure of the covered entity to obtain such authorization could subject the covered

entity to civil and criminal penalties. We may experience delays and complex negotiations in dealing with each entity’s differing

interpretation of the regulations and what is required for compliance. Also, where our customers or contractors are covered entities,

including hospitals, universities, physicians or clinics, we may be required by the HIPAA regulations to enter into “business associate”

agreements that subject the company to certain privacy and security requirements. In addition, many states have laws that apply to the

use and disclosure of health information, and these laws could also affect the manner in which we conduct research and other aspects of

business. Such state laws are not preempted by the federal privacy law when such laws afford greater privacy protection to the individual

than the federal law. While activities to assure compliance with health information privacy laws are a routine business practice, we are

unable to predict the extent to which resources may be diverted in the event of an investigation or enforcement action with respect to

such laws.

Foreign Regulation

Whether or not we obtain FDA approval for a product,

approval of a product by the applicable regulatory authorities of foreign countries must be obtained before clinical trials or marketing

of the product in those countries can begin. The approval process varies from country to country, and the time may be longer or shorter

than that required for FDA approval. The requirements governing the conduct of clinical trials, product licensing, pricing and reimbursement

also vary greatly from country to country. Although governed by the applicable country, clinical trials conducted outside of the United

States typically are administered under a three-phase sequential process similar to that discussed above for medical devices.

European Union Regulation

Medical Device Regulation

Our products are classified as medical devices

in the European Union. In order to sell medical device products within the European Union, we are required to comply with the requirements

of the Medical Devices Directive, and its national implementations, including affixing CE markings on products. The CE marking indicates

a product’s compliance with EU legislation and so enables the sale of products throughout the European Economic Area, or the EEA,

comprising the 28 Member States of the EU and European Free Trade Association, or EFTA, countries Iceland, Norway, and Liechtenstein.

In order to comply with the Medical Devices Directive, we must meet certain requirements relating to the safety and performance of products

and, prior to marketing products, we must successfully undergo verification of products’ regulatory compliance, or conformity assessment.

On May 26, 2017, the new Medical Devices Directive

became effective in the EEA, becoming fully applicable after a transition period of three years, on May 26, 2020. Under the new Medical

Devices Directive, certain devices will be classified in higher classes, new devices will become classified, and certain new obligations

are imposed on manufacturers and distributors. Manufacturers will be required to engage a medical device expert and carry insurance for

possible liability claims. In addition, the pre-market approval and post-market surveillance requirements were enhanced. The European

Database for Medical Devices, or Eudamed, will hold and publish information on medical devices collected from the European Commission

and the national authorities.

Medical devices are divided into three regulatory

classes: Class I, Class IIB and Class III. The nature of the conformity assessment procedures depends on the regulatory

class of the product. In order to comply with the examination, we completed, among other things, a risk analysis and presented clinical

data, which demonstrated that our products met the performance specifications claimed by us, provided sufficient evidence of adequate

assessment of unwanted side effects and demonstrated that the benefits to the patient outweigh the risks associated with the device. We

are subject to continued supervision and are required to report any serious adverse incidents to the appropriate authorities. We are also

required to comply with additional national requirements that are beyond the scope of the Medical Devices Directive.

We received a CE certificate for 39 of our Class

IIB medical devices, which allows us to affix CE markings on these products and sell them in Europe. We may not be able to maintain the

requirements established for CE markings for any or all of our products or be able to produce these products in a timely and profitable

manner while complying with the requirements of the Medical Devices Directive and other regulatory requirements.

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-03-31, filed 2021-07-14 · accession 0001683168-21-002977

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