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SRTS US Equity

Sensus Healthcare, Inc.Health Care · Surgical & Medical Instruments & Apparatus · CIK 1494891 · FY ends Dec 31
$3.01
+0.01 (+0.33%)
USD · as of 2026-08-19 · marketstack

SRTS · 10-K · period ended 2020-12-31

← all SRTS documents
filed 2021-03-05 · 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

f10k2020_sensushealth.htm

ANNUAL REPORT

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

☒ANNUAL

REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE FISCAL YEAR ENDED DECEMBER

31, 2020

OR

☐TRANSITION

REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE TRANSITION PERIOD FROM ____________

TO ____________

Commission File Number: 001-37714

Sensus Healthcare, Inc.

(Exact name of registrant as specified

in its charter)

851 Broken Sound Pkwy., NW #215, Boca Raton, Florida 33487

(Address of principal executive office) (Zip Code)

(561) 922-5808

(Registrant’s telephone number,

including area code)

Securities registered pursuant to

Section 12(b) of the Act:

Title of each class Trading symbol(s) Name of each exchange on which registered

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 o

No x

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 o

No x

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 x

No o

Indicate

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted

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 x

No o

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.

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. x

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. o

Indicate

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes o

No x

The aggregate market value of the common equity held by non-affiliates

of the registrant on June 30, 2020, the last business day of the registrant’s most recently completed second quarter, was

$35,160,655 based on the closing price of $3.06 per share of common stock on the Nasdaq Capital Market on that date. For this purpose,

all outstanding shares of common stock have been considered held by non-affiliates, other than the shares beneficially owned by

directors, officers and certain 5% stockholders of the registrant; certain of such persons disclaim that they are affiliates of

the registrant.

As of February 28, 2021 there were 16,485,780 shares of the

registrant’s common stock outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of our Proxy Statement for the Annual Meeting of

Stockholders to be held on June 4, 2021, are incorporated by reference in Part III.

SENSUS HEALTHCARE, INC.

ANNUAL REPORT ON FORM 10-K

TABLE OF CONTENTS

PAGE

PART I 1

Item 1. Business 1

Item 1A. Risk Factors 11

Item 1B. Unresolved Staff Comments 21

Item 2. Properties 21

Item 3. Legal Proceedings 21

Item 4. Mine Safety Disclosure 21

Item 6. Selected Financial Data 22

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 26

Item 8. Financial Statements and Supplementary Data F-1

Item 9A. Controls and Procedures 27

Item 9B. Other Information 27

PART III 28

Item 10. Directors, Executive Officers and Corporate Governance 28

Item 11. Executive Compensation 28

Item 14. Principal Accountant Fees and Services 28

Item 15. Exhibits and Financial Statement Schedules 29

Signatures 32

i

INTRODUCTORY NOTE

Forward-Looking Statements

This report includes statements that are, or

may be deemed, “forward-looking statements.” In some cases, these statements can be identified by the use of forward-looking

terminology such as “believes,” “estimates,” “anticipates,” “expects,” “plans,”

“intends,” “may,” “could,” “might,” “will,” “should,” “approximately,”

“potential” or negative or other variations of those terms or comparable terminology, although not all forward-looking

statements contain these words.

Forward-looking statements involve risks and

uncertainties because they relate to events, developments, and circumstances relating to Sensus Healthcare, Inc., our industry,

and/or general economic or other conditions that may or may not occur in the future or may occur on longer or shorter timelines

than anticipated. Although we believe that we have a reasonable basis for each forward-looking statement contained in this report,

forward-looking statements are not guarantees of future performance, and our actual results of operations, financial condition

and liquidity, and the development of the industry in which we operate may differ materially from the forward looking statements

contained in this press release, as a result of the following factors, among others: the continuation and severity of the COVID-19

pandemic, including its impact on sales and marketing; our ability to achieve profitability; our ability to obtain and maintain

the intellectual property needed to adequately protect our products, and our ability to avoid infringing or otherwise violating

the intellectual property rights of third parties; the level and availability of government and/or third party payor reimbursement

for clinical procedures using our products, and the willingness of healthcare providers to purchase our products if the level of

reimbursement declines; the regulatory requirements applicable to us and our competitors; our ability to efficiently manage our

manufacturing processes and costs; the risks arising from our international operations; legislation, regulation, or other governmental

action, that affects our products, taxes, international trade regulation, or other aspects of our business; concentration of our

customers in the U.S. and China, including the concentration of sales to one particular customer in the U.S., the performance of

the Company’s information technology systems and its ability to maintain data security; and other risks described from time

to time in our filings with the Securities and Exchange Commission.

In addition, even if future events, developments,

and circumstances are consistent with the forward-looking statements contained in this report, they may not be predictive of results

or developments in future periods. Any forward-looking statements that we make in this report speak only as of the date of such

statement, and we undertake no obligation to update such statements to reflect events or circumstances after the date of this report,

except as may be required by applicable law.

ii

PART I.

Item 1.BUSINESS

Overview

Sensus Healthcare, Inc. (together, with its subsidiary, unless

the context otherwise indicates, “Sensus” or the “Company”) is a medical device company committed to providing

highly effective, non-invasive and cost-effective treatments for both oncological and non-oncological skin conditions. The Company

uses a proprietary low-energy X-ray technology known as superficial radiation therapy (“SRT”), which is based on over

a decade of dedicated research and development and has successfully incorporated SRT into a portfolio of treatment devices: the

SRT-100TM, SRT-100+TM and SRT-100 VisionTM. To date, SRT technology has been used to effectively

and safely treat oncological and non-oncological skin conditions in hundreds of thousands of patients around the world. With the

introduction of SculpturaTM, the Company has branched out into cancer treatment that goes far beyond skin and may provide

a revolutionary treatment option for patients around the world.

The Company was organized in 2010 and completed its initial

public offering in 2016. The Company operates as one segment from its corporate headquarters located in Boca Raton, Florida. For

further information see Note 1, Description of the Business, in the notes to the consolidated financial statements in Part

II, Item 8.

Our Products and Services

SRT-100

The SRT-100 is a photon x-ray low energy superficial radiotherapy

system that provides patients an alternative to surgery for treating non-melanoma skin cancers, including basal cell and squamous

cell skin cancers and other skin conditions such as keloids. The SRT-100 is especially effective in treating primary lesions that

would otherwise be difficult or require extensive surgery involving sensitive areas of the head and neck regions, such as the fold

in the nose, eyelids, lips, corner of the mouth, and the lining of the ear, that would otherwise lead to a less than desirable

cosmetic outcome. Superficial radiation therapy treatment procedures do not require the use of anesthetics and eliminate the need

for skin grafting. The Company believes that the SRT-100 provides healthcare providers and patients with a safe, virtually painless,

and substantially non-scarring treatment option for non-melanoma skin cancer and other skin conditions, such as keloids. It allows

dermatologists to retain non-melanoma skin cancer patients, rather than referring them to specialists, while offering radiation

oncologists an alternative to costly linear accelerator–based treatments with a process that is less invasive, more time-efficient,

and improves practice economics. Revenue is primarily derived from sales of our SRT-100 product line. The SRT-100 provides the

following clinical and functional advantages:

SRT-100 Vision

The SRT-100 Vision provides customers with additional options

compared to the SRT-100 base model. These additional options allow for dedicated treatment planning and full treatment progression

documentation in a patient’s record. The SRT-100 Vision provides the user with a unique superficial radiation therapy-tailored

treatment planning application that integrates an embedded high frequency ultrasound imaging module, volumetric tumor analysis,

beam margins planning, and comprehensive dosimetry parameters. This allows the user to precisely and more accurately plan and prescribe

the patient-specific treatment course to maximize patient outcomes and workflow efficiency. The SRT-100 Vision also offers a comprehensive

control console and workflow management that provides full record and treatment tracing, operator-level access and functional control,

audio-visual patient and treated lesion monitoring, and advanced dosimetry setting and tracing.

SRT-100 Plus

The SRT-100+ offers all the same features as the SRT-100,

with the addition of:

● An expanded energy range for customized, more precise treatment

● Remote diagnostics, including operation tracking

● New X-ray tube with extended functionality and performance

● Advanced console and enhanced system mobility to optimize clinical practice

Sculptura

In February 2019, the U.S. Food and Drug Administration (“FDA”)

allowed clearance of the Sculptura product, which is the Company’s proprietary modulated robotic brachytherapy radiation

oncology system that provides targeted directional anisotropic radiation therapy (“ART”) and brachytherapy that uses

patented Beam SculptingTM capabilities to treat various cancers during surgery. This system has the potential to give surgeons

and radiation oncologists at hospitals and cancer centers the ability to eliminate weeks of post-operative radiation treatments

that patients typically must undergo after surgery and also result in similar or better outcomes to current radiation treatments

today, with significantly less collateral damage. Sculptura has the potential to revolutionize the quality of life associated with

cancer treatment while achieving similar or lower mortality rates. Sculptura has several exclusive features, including 3D Beam

SculptingTM, respiratory motion tracking, embedded image guidance and treatment area illumination.

Sentinel service program

The Company offers the Sentinel service program, which provides

customers comprehensive protection for their systems. The Sentinel service program covers all parts and labor for the period of

the contract and one annual preventive maintenance session that includes cooling system maintenance, high-voltage loop maintenance,

filters and system cleaning, and system touch-ups, should these be required during the preventative maintenance session.

Sensus also provides turnkey pre-and post-sale services that

include the following:

● Providing a pre-install kit for the contractors to prepare the treatment room;

● Room retrofit and shielding;

● System shipping coordination and installation;

Sensus Laser Aesthetic Solutions (SLAS)

In August 2020, the Company acquired two mobile aesthetic

laser companies serving the State of Florida: Aesthetic Mobile Laser Services, which serves Southeast and Southwest Florida; and

Aesthetic Laser Partners, which serves Central and Northern Florida. The in-office laser rental service provides an easy way for

medical and health care professionals to offer aesthetic laser procedures without the long-term financial commitment, maintenance,

and obsolescence concerns associated with equipment ownership. Sensus Laser Aesthetic Solutions delivers a complete line of aesthetic

lasers to dermatologists and clinicians around the state for a variety of treatments, both cosmetic and clinical.

Aesthetic Mobile Laser Services and Aesthetic Laser Partners

each has been in business for more than two decades and both have a high level of customer trust and satisfaction. Together they

have approximately 30 lasers and six vans, and service some 150+ dermatology practices in Florida alone, including more than 500

dermatologists who are not current Sensus customers. Their lasers facilitate a wide range of in-office aesthetic dermatology procedures

including facial rejuvenation, wrinkle removal, body sculpting/fat removal as well as other aesthetic applications

Consumables

The Company sells disposable lead shielding replacements,

disposable radiation safety items, such as aprons and eye shields, ultrasound probe film, and disposable applicator tips, which

are used to treat various sized lesions and different areas of the body.

Competition

The medical device industry is highly competitive and subject

to rapid technological change and is significantly affected by new product introductions and market activities of other participants.

Current marketed products, and any future products which the Company commercializes, will compete against healthcare providers

who use other methods of treatment for the same disease or condition.

In order to grow its business, Sensus must be able to compete

effectively for market acceptance of its products. Key competitive factors include improved outcomes for medical conditions, acceptance

by doctors treating non-melanoma skin cancer and keloids, potential greater acceptance by the patient community, potential greater

ease of use and reliability, product price and qualification for reimbursement, technical leadership and superiority, effective

marketing and distribution, speed to market and the quality of its client service.

Sales and Marketing

The Company’s focus is mainly on two primary markets,

private dermatology practices and radiation oncologists in both private and hospital settings. The Company currently employs a

multi-tier sales strategy to optimize geographic coverage and focus on its key markets. This multi-tier sales model uses a direct

sales force in the U.S., as well as international dealers and distributors. Sensus plans to continue selling and marketing the

Company’s products to both the dermatology and radiation oncology markets concurrently.

Dermatology Market

Private dermatology practices in the U.S. represent the point

of entry for most non-melanoma skin cancer patients. The Company believes its SRT products offer dermatologists a competitive advantage

by allowing them to retain patients for the treatment of non-melanoma skin cancer, rather than having to refer them to other professionals.

In addition to non-melanoma skin cancers, the Company has an FDA clearance to treat Keloid scars since 2014. The Company’s

SRT has been used by over 100 U.S. dermatology practices in the treatment of keloids. Since 2017, it is also being used to treat

keloids in China.

Radiation Oncology Market

For licensed radiation oncologists in the U.S., the Company

believes its SRT products offer a simpler, faster method of treatment with a better overall patient experience. SRT offers oncologists

the ability to free up more expensive radiation equipment, such as linear accelerators, for more complex procedures while providing

patients with effective, non-invasive treatment options for non-melanoma skin cancer.

Sculptura has the potential to give surgeons and radiation

oncologists at hospitals and cancer centers the ability to eliminate weeks of post-operative radiation treatments that patients

have to undergo after surgery and also result in similar or better outcomes to current radiation treatments today, with much less

collateral damage. Sculptura has several exclusive features, including 3D Beam SculptingTM and respiratory motion tracking

to the embedded image guidance and treatment area illumination.

Other Markets

Sensus believes that both plastic and general surgery

markets as well as the laser aesthetic market present growth opportunities for many product offerings. With FDA clearance to

treat keloids through SRT, plastic surgeons are recognizing the opportunity to be able to provide an effective treatment

solution for this benign tumor. Additionally, the Company believes that plastic surgeons view the non-melanoma skin cancer

market as a growth opportunity that can supplement their existing services.

Global Focus

As of December 31, 2020, the Company had an installed base

of 491 units in 18 countries, primarily in the United States. Customers include leading cancer centers, dermatology practices,

hospitals and plastic surgery clinics, which further validates the targeted marketing approach led by the Company’s direct

sales teams and global distribution partners.

Manufacturing and Supply

The Company currently uses third parties located in the U.S.

to manufacture products. In 2010, the Company entered into a manufacturing agreement with RbM Services, LLC (“RbM”)

pursuant to which RbM agreed to manufacture SRT-100 products. Under this agreement, the Company pays a fixed price per unit, subject

to annual adjustments due to changes in the cost of materials. The agreement renews for successive one-year periods unless either

party notifies the other party in writing, at least 60 days prior to the anniversary date of the agreement, that it will not renew

the agreement. The Company or manufacturer may terminate the agreement upon 90 days prior written notice.

The Company maintains internal policies, procedures and supplier

management processes designed to ensure that RbM meets applicable quality standards including FDA and International Organization

for Standardization, or ISO, requirements. To date, Sensus has not experienced any difficulty in locating and obtaining the materials

necessary to meet the demand for products, and believe manufacturing capacity is sufficient to meet global market demand for products

for the foreseeable future.

The Company believes this third-party manufacturing relationship

allows us to work with a supplier that has well-developed specific competencies while minimizing our capital investment, controlling

costs and shortening cycle times, all of which has allowed us to compete with our competitors. Sensus also works with other third

parties that it believes could be relied upon if there were a need to change suppliers.

The Company has a single preferred supplier for the x-ray

tubes and other major components used in its products. The Company also believes the preferred supplier has superior products;

however, products of alternate suppliers would be adequate for Sensus’ products and therefore the Company does not anticipate

any material disruptions to the supply of major components if there were a change in suppliers.

Intellectual Property

The Company actively seeks to protect the intellectual property

that is important to our business, including seeking and maintaining patents that cover Sensus’ products. The Company also

relies on trademarks to enhance, build and maintain the integrity of the Sensus brand.

The Company is in the possession of several issued U.S. and

Global patents. The patents pertain to technology that is pertinent to the Company.

The following patents were issued between August 2007 and

September 2008:

The following patents were issued to us in 2018:

The following patent was issued to Sensus in 2019:

The following patents were issued to Sensus in 2020:

A total of 22 patent applications were pending at December

31, 2020 and additional patent applications are in process.

The Company also owns seven U.S. trademark registrations

(expiring from 2021 through 2031) and had two trademark applications pending as of December 31, 2020.

The Company also relies on trade secrets and other unpatented

proprietary rights to develop and maintain a competitive position. The Company seeks to protect unpatented proprietary rights through

a variety of methods, including confidentiality agreements with employees, consultants and others who may have access to this proprietary

information. The Company requires employees to execute invention assignment agreements with respect to inventions arising from

their employment.

The Company can provide no assurance that any patents or

trademarks will be issued or registered as a result of our pending or future applications for such intellectual property. Even

if any such patents or trademarks are ultimately issued or registered, they, or any of the Company’s other intellectual property,

may not provide any meaningful protection or competitive advantage. Intellectual property could be challenged, invalidated, circumvented,

infringed or misappropriated. In addition, third parties have claimed, and in the future may claim, that the Company, customers,

licensees or other parties indemnified by Sensus are infringing upon their intellectual property rights.

Government Regulation

Sensus’ business is subject to extensive federal, state,

local and foreign laws and regulations, including those relating to the protection of the environment, health and safety. Some

of the pertinent laws have not been definitively interpreted by the regulatory authorities or the courts, and their provisions

are open to a variety of subjective interpretations. In addition, these laws and their interpretations are subject to change, and

new laws may be enacted. Both federal and state governmental agencies continue to subject the healthcare industry to intense regulatory

scrutiny, including heightened civil and criminal enforcement efforts. The Company believes that the business operations and relationships

with our customers and suppliers are structured to comply with all applicable legal requirements. However, it is possible that

governmental entities or other third parties could interpret these laws differently and assert otherwise. Discussed below are statutes

and regulations that are most relevant to the Company’s business. For the years ended December 31, 2020 and 2019, we incurred

approximately $1.3 million and $1.6 million, respectively, in expenses related to regulatory compliance and quality standards.

FDA Regulation of Medical Devices

The Federal Food, Drug and Cosmetic Act (“FDCA”)

and FDA regulations establish a comprehensive system for the regulation of medical devices intended for human use. Sensus’

medical device products are subject to these regulations, as well as other federal, state, and local laws and regulations. The

FDA is also responsible for the overall enforcement of quality, regulatory and statutory requirements governing medical devices.

FDA classifies medical devices into one of three classes

— Class I, Class II, or Class III — depending on their level of risk and the types of controls that are necessary to

assure device safety and effectiveness. The class assignment determines the type of premarketing submission or application, if

any, that will be required before marketing in the U.S. The Company’s medical devices are Class II devices under the FDA’s

classification system. Class II devices present a moderate risk and are devices for which general controls alone are not

sufficient to provide a reasonable assurance of safety and effectiveness. Medical devices in Class II are subject to both general

controls and “special controls” — e.g., special labeling, compliance with industry standards, and postmarket

surveillance. Unless exempted, Class II devices typically require FDA clearance before marketing, through the premarket notification

(510(k)) process, in accordance with 21 CFR, Part 807 requirements.

Unless it is exempt from premarket

review requirements, a medical device must receive marketing authorization from the FDA prior to being commercially distributed

in the U.S. The most common pathways for obtaining marketing authorization are 510(k) clearance and PMA. With the enactment of

the Food and Drug Administration Safety and Innovation Act (“FDASIA”), the availability of a de novo pathway

was facilitated for certain low- to moderate-risk devices that do not qualify for the 510(k) pathway due to the absence of a predicate

device.

510(k) pathway

As of December 31, 2020, all of our products were subject

to or exempt from the 510(k) requirement. Three 510(k) clearances were issued to Sensus in 2019 for the Sculptura system and related

components for the balloon applicator and treatment planning software. We have previously received FDA 510(k) clearances for our

SRT-100, SRT-100 Vision, and SRT-100+ products. The Company has obtained all of its FDA clearances through the 510(k) pathway;,

although other pathways are available, the Company believes they are less efficient and effective for the Company.

Ongoing FDA regulation

After a device is entered into commerce in the U.S., regardless

of its classification or premarket pathway, numerous additional FDA requirements generally apply. These include:

The FDA enforces these requirements by inspection and market

surveillance. Failure to comply with applicable regulatory requirements can result in enforcement action by FDA, which may include,

but is not limited to, the following sanctions:

● Issuance of Form 483 observations during a facilities inspection;

● Untitled letters or warning letters;

● Fines, injunctions and civil penalties;

● Recall or seizure of our products;

● Operating restrictions, partial suspension or total shutdown of production;

● Criminal prosecution.

The Company is subject to unannounced establishment inspections

by the FDA, as well as other regulatory agencies overseeing the implementation of and compliance with applicable state public health

regulations. These inspections may include our suppliers’ facilities.

International

International sales of medical devices are subject to foreign

government regulations, which vary substantially from country to country. In order to market our products in other countries, the

Company must obtain regulatory approvals and comply with safety and quality regulations. The time required to obtain approval by

a foreign country may be longer or shorter than that required for FDA clearance or approval, and the requirements may differ. The

European Union/European Economic Area, or EU/EEA, requires a CE conformity mark in order to market medical devices. The UK, due

to Brexit, will also now require a separate clearance. Many other countries, such as Australia, India, New Zealand, Pakistan and

Sri Lanka, accept CE or FDA clearance or approval, although others, such as China, Brazil, Canada and Japan require separate regulatory

filings.

In the EU/EEA, Sensus’ devices are required to comply

with the essential requirements of the EU Medical Devices Directive (93/42/EEC). Compliance with these requirements entitles the

Company to affix the CE marking of conformity to our medical devices, without which they cannot be commercialized in the EU/EEA.

To demonstrate compliance with the essential requirements and obtain the right to affix the CE marking of conformity the Company

must undergo a conformity assessment procedure, which varies according to the type of medical device and its classification. Except

for low risk medical devices (Class I), where the manufacturer can issue an EC Declaration of Conformity based on a self-assessment

of the conformity of its products with the essential requirements of the Medical Devices Directive, a conformity assessment procedure

requires the intervention of a Notified Body, which is an organization accredited by a Member State of the EU/EEA to conduct conformity

assessments. The Notified Body would typically audit and examine the quality system for the manufacture, design and final inspection

of our devices before issuing a certification demonstrating compliance with the essential requirements. Based on this certification

we can draw up an EC Declaration of Conformity which allows us to affix the CE mark to our products.

Further, the advertising and promotion of Sensus’ products

in the EU/EEA is subject to the laws of individual EEA Member States implementing the EU Medical Devices Directive, Directive 2006/114/EC

concerning misleading and comparative advertising, and Directive 2005/29/EC on unfair commercial practices, as well as other EU/EEA

Member State laws governing the advertising and promotion of medical devices. These laws may limit or restrict the advertising

and promotion of our products to the general public and may impose limitations on our promotional activities with healthcare professionals.

The Company has obtained approval to sell our products in

Australia, Canada, China, Europe, India, Israel, Mexico, Russia, South Africa, South Korea, and Taiwan, and is currently seeking

approval in several other countries.

Sales and Marketing Commercial Compliance

Federal anti-kickback laws and regulations prohibit, among

other things, persons from knowingly and willfully soliciting, receiving, offering or paying remuneration, directly or indirectly,

in exchange for, or to induce either the referral of an individual, or the purchase, order or recommendation of, any good or service

paid for under federal healthcare programs such as the Medicare and Medicaid programs. Possible sanctions for violation of these

anti-kickback laws include monetary fines, civil and criminal penalties, exclusion from Medicare and Medicaid programs and forfeiture

of amounts collected in violation of such prohibitions.

In addition, federal false claims laws prohibit any person

from knowingly presenting, or causing to be presented, a false claim for payment to the federal government, or knowingly making,

or causing to be made, a false statement to get a false claim paid. Off-label promotion has been pursued as a violation of the

federal false claims laws. Pursuant to FDA regulations, we can only market our products for cleared or approved uses. Although

surgeons are permitted to use medical devices for indications other than those cleared or approved by FDA based on their medical

judgment, we are prohibited from promoting products for such off-label uses. Additionally, the majority of states in which we market

our products have similar anti-kickback, false claims, anti-fee splitting and self-referral laws, which may apply to items or services

reimbursed by any third party payor, including commercial insurers, and violations may result in substantial civil and criminal

penalties.

To enforce compliance with the federal laws, the U.S. Department

of Justice, or DOJ, has increased its scrutiny of interactions between healthcare companies and healthcare providers which has

led to an unprecedented level of investigations, prosecutions, convictions and settlements in the healthcare industry. Dealing

with investigations can be time- and resource-consuming. Additionally, if a healthcare company settles an investigation with the

DOJ or other law enforcement agencies, the company may be required to agree to additional compliance and reporting requirements

as part of a consent decree or corporate integrity agreement.

The U.S. and foreign government regulators have increased

regulation, enforcement, inspections and governmental investigations of the medical device industry, including increased U.S. government

oversight and enforcement of the Foreign Corrupt Practices Act. Whenever a governmental authority concludes that we are not in

compliance with applicable laws or regulations, that authority can impose fines, delay or suspend regulatory clearances, institute

proceedings to detain or seize our products, issue a recall, impose operating restrictions, enjoin future violations and assess

civil penalties against us or our officers or employees and can recommend criminal prosecution. Moreover, governmental authorities

can ban or request the recall, repair, replacement or refund of the cost of devices we distribute.

Additionally, the commercial compliance environment is continually

evolving in the healthcare industry as some states, including California, Massachusetts and Vermont, mandate implementation of

corporate compliance programs, along with the tracking and reporting of gifts, compensation and other remuneration to physicians.

The Affordable Care Act also imposes reporting and disclosure requirements on device manufacturers for any “transfer of value”

made or distributed to prescribers and other healthcare providers. Device manufacturers are also required to report and disclose

any investment interests held by physicians and their family members during the preceding calendar year. Failure to submit required

information may result in civil monetary penalties of up to an aggregate of $150,000 per year (and up to an aggregate of $1 million

per year for “knowing failures”), for all payments, transfers of value or ownership or investment interests not reported

in an annual submission. The shifting compliance environment and the need to build and maintain robust and expandable systems to

comply in multiple jurisdictions with different compliance or reporting requirements increases the possibility that a healthcare

company may run afoul of one or more of the requirements.

Healthcare Fraud and Abuse

Healthcare fraud and abuse laws apply to Sensus’ business

when a customer submits a claim for an item or service that is reimbursed under Medicare, Medicaid or most other federally funded

healthcare programs. The federal Anti-Kickback Statute prohibits unlawful inducements for the referral of business reimbursable

under federally funded healthcare programs, such as remuneration provided to physicians to induce them to use certain tissue products

or medical devices reimbursable by Medicare or Medicaid. The Anti-Kickback Statute is subject to evolving interpretations. For

example, the government has enforced the Anti-Kickback Statute to reach large settlements with healthcare companies based on sham

consultant arrangements with physicians. The majority of states also have anti-kickback laws which establish similar prohibitions

that may apply to items or services reimbursed by any third party payor, including commercial insurers. Further, recently enacted

amendments to the Affordable Care Act, among other things, amend the intent requirement of the federal anti-kickback and criminal

healthcare fraud statutes. A person or entity no longer needs to have actual knowledge of this statute or specific intent to violate

it. In addition, the Affordable Care Act provides that the government may assert that a claim including items or services resulting

from a violation of the federal anti-kickback statute constitutes a false or fraudulent claim for purposes of the false claims

statutes. If a governmental authority were to conclude that we are not in compliance with applicable laws and regulations, we and

our officers and employees could be subject to severe criminal and civil penalties including, for example, exclusion from participation

as a supplier of product to beneficiaries covered by Medicare or Medicaid. In addition to the Anti-Kickback Statute, the federal

physician self-referral statute, commonly known as the Stark Law, prohibits physicians who have a financial relationship with an

entity, including an investment, ownership or compensation relationship, from referring Medicare patients for designated health

services, which include clinical pathology services, unless an exception applies. Similarly, entities may not bill Medicare or

any other party for services furnished pursuant to a prohibited referral. Many states have their own self-referral laws as well,

which in some cases apply to all third party payors, not just Medicare and Medicaid. If a governmental authority were to conclude

that we are not in compliance with the Stark Law or state self-referral laws and regulations, our pathology laboratory business

could be subject to severe financial consequences, including the obligation to refund amounts billed to third party payors in violation

of such laws, civil penalties and potentially also exclusion from participation in government healthcare programs like Medicare

and Medicaid. The Stark Law often is enforced through lawsuits brought under the Federal False Claims Act, violations of which

trigger significant monetary penalties and treble damages.

Additionally, the civil False Claims Act prohibits knowingly

presenting or causing the presentation of a false, fictitious or fraudulent claim for payment to the U.S. government. Actions under

the False Claims Act may be brought by the Attorney General or as a qui tam action by a private individual in the name of the government.

Violations of the False Claims Act can result in very significant monetary penalties and treble damages. The federal government

is using the False Claims Act, and the accompanying threat of significant liability, in its investigations of healthcare providers

and suppliers throughout the country for a wide variety of Medicare billing practices, and has obtained multi-million and multi-billion

dollar settlements in addition to individual criminal convictions. Given the significant size of actual and potential settlements,

it is expected that the government will continue to devote substantial resources to investigating healthcare providers’ and

suppliers’ compliance with the healthcare reimbursement rules and fraud and abuse laws.

Health Information Privacy

The federal Health Insurance Portability and Accountability

Act of 1996, or HIPAA, as amended by the Health Information Technology for Economic and Clinical Health Act of 2009, or HITECH,

and their respective implementing regulations, impose requirements on certain covered healthcare providers, health plans and healthcare

clearinghouses, known as covered entities, as well as their business associates that perform services for them that involve individually

identifiable health information. The HIPAA privacy and security regulations, including the expanded requirements under HITECH,

establish comprehensive federal standards with respect to the use and disclosure of protected health information by covered entities

and their business associates, in addition to setting standards to protect the confidentiality, integrity and security of protected

health information.

The Company has implemented policies and procedures related

to compliance with the HIPAA privacy and security regulations, as required by law. The privacy and security regulations establish

a “floor” and do not supersede state laws that are more stringent. Therefore, we are required to comply with both federal

privacy and security regulations and varying state privacy and security laws. In addition, for healthcare data transfers from other

countries relating to citizens of those countries, the Company must comply with the laws of those other countries. The federal

privacy regulations restrict the ability to use or disclose patient identifiable laboratory data, without patient authorization,

for purposes other than payment, treatment or healthcare operations (as defined by HIPAA), except for disclosures for various public

policy purposes and other permitted purposes outlined in the privacy regulations. HIPAA, as amended by HITECH, provides for significant

fines and other penalties for wrongful use or disclosure of protected health information in violation of the privacy and security

regulations, including potential civil and criminal fines and penalties. If the Company does not comply with existing or new laws

and regulations related to protecting the privacy and security of health information, it could be subject to monetary fines, civil

penalties or criminal sanctions. In addition, other federal and state laws that protect the privacy and security of patient information

may be subject to enforcement and interpretations by various governmental authorities and courts resulting in complex compliance

issues. The Company could incur damages under state laws pursuant to an action brought by a private party for the wrongful use

or disclosure of confidential health information or other private personal information. If the Company were to experience a breach

of protected health information, it could be subject to significant adverse publicity in addition to possible enforcement sanctions

and civil damages lawsuits. Finally, the Company may be required to incur additional costs related to ongoing HIPAA compliance

as may be necessary to address evolving interpretations and enforcement of HIPAA and other health information privacy and security

laws, the enactment of new laws or regulations, emerging cybersecurity threats and other factors.

Research and Development

Research and development costs related to development and

quality and regulatory costs are expensed as incurred. For the years ended December 31, 2020 and 2019, the Company incurred research

and development expense of approximately $4.2 million and $6.4 million, respectively. Most of the increase in R&D spending

in 2019 was related to the final development and production ramp-up of SculpturaTM, a modulated robotic brachytherapy radiation

oncology system that provides targeted directional anisotropic radiation therapy (ART) and brachytherapy, for which we filed a

510(k) application with the U.S. Food and Drug Administration (FDA) in December 2017 and received FDA clearance in February 2019.

Employees and Human Capital

At December 31, 2020, Sensus had 42 employees, including

38 in the U.S. and four in Israel. None of the Company’s employees are represented by a labor union or covered by a collective

bargaining agreement.

The Company believes that its success depends on the ability

to attract, develop and retain key personnel. It also believes that the skills, experience and industry knowledge of its key employees

significantly benefits its operations and performance. The Company believes that it offers competitive compensation and other means

of attracting and retaining key personnel.

Employee health and safety in the workplace is one of the

Company’s core values. The COVID-19 pandemic has underscored for the Company the importance of keeping employees safe and

healthy. In response to the COVID-19 pandemic, the Company has taken actions aligned with the World Health Organization and the

Centers for Disease Control and Prevention in an effort to protect the Company’s workforce so they can more safely and effectively

perform their work. These actions include shutting down its headquarters for some months during 2020, providing facemasks to all

employees, and allowing employees to work from home.

Employee levels are managed to align with the pace of business

and management believes it has sufficient human capital to operate its business successfully.

Available Information

Sensus files annual, quarterly and current reports, proxy

statements and all amendments to these reports and other information with the SEC. Sensus makes available free-of-charge, on or

through its website at http://www.sensushealthcare.com, the Company’s Annual Reports on Form 10-K, Quarterly Reports on Form

10-Q, Current Reports on Form 8-K, proxy statements and all amendments to those filings, as soon as reasonably practicable after

such material is electronically filed with or furnished to the SEC . The information on the Company’s website is not incorporated

by reference in this Annual Report on Form 10-K. Reports, proxy statements and other information regarding issuers that file electronically

with the SEC, including Sensus’ filings, are also available to the public from the SEC’s website at http://www.sec.gov.

Item 1A.RISK FACTORS

An investment in Sensus’ common stock contains a high

degree of risk. An investor should consider carefully the risks and uncertainties described below before making an investment decision.

Sensus’ business could be harmed if any of these risks, as well as other risks not currently known or deem immaterial, could

materialize. The trading price of Sensus’ common stock could decline due to the occurrence of any of these risks. These risks

and uncertainties include the following:

Risks Related to our Business

If third-party payors do not provide coverage and adequate

reimbursement for the use of our products, it is unlikely that our products will be widely used, and our revenue will be negatively

impacted.

In the U.S., the commercial success of Sensus’ existing

products and any future products will depend, in part, on the extent to which governmental payors at the federal and state levels,

including Medicare and Medicaid, private health insurers and other third-party payors provide coverage for and establish adequate

reimbursement levels for procedures using these products. Neither hospitals nor physicians are likely to use Sensus’ products

if they do not receive adequate reimbursement payments for the procedures using these products.

Some private payors in the U.S. may base their reimbursement

policies on the coverage decisions determined by the Center of Medicare and Medical Services, or CMS, which administers the Medicare

program and works in partnership with state governments to administer the Medicaid program. Others may adopt different coverage

or reimbursement policies for procedures performed using Sensus’ products, while some governmental programs, such as Medicaid,

have reimbursement policies that vary from state to state, some of which may not pay an amount that supports the selling price

of Sensus’ products, if at all. A Medicare national or local coverage decision denying coverage for any of the procedures

performed using the Company’s products could result in private and other third-party payors also denying coverage. Medicare

(Part B) and a number of private insurers in the U.S. currently cover and pay for both non-melanoma skin cancer and keloid treatments

using the SRT-100. A withdrawal, or even contemplation of a withdrawal, by CMS, Medicaid or private payors of reimbursements, or

any other unfavorable coverage or reimbursement decisions by government programs or private payors, could have a material adverse

effect on the Company’s business.

Reimbursement systems in international markets vary significantly

by country and by region within some countries, and reimbursement approvals must be obtained on a country-by-country basis. In

many international markets, a product must be approved for reimbursement before it can be cleared for sale in that country. Further,

many international markets have government-managed healthcare systems that control reimbursement for new devices and procedures.

In most markets there are private insurance systems as well as government-managed systems. Sensus’ products may not be considered

cost-effective by international third-party payors or governments managing healthcare systems. Furthermore, reimbursement may not

be available or, if available, third-party payors’ reimbursement policies may adversely affect the Company’s ability

to sell products profitably. If sufficient coverage and reimbursement are not available for Sensus’ products, in either the

U.S. or internationally, the demand for these products and, consequently, the Company’s revenues will be adversely affected.

Our business, results of operations

and financial condition could be materially adversely affected by the effects of widespread public health epidemics, including

COVID-19, that are beyond our control.

Any outbreaks of contagious diseases,

public health epidemics and other adverse public health developments in countries where we, our customers, or our suppliers operate

could have a material and adverse effect on our business, results of operations and financial condition. The COVID-19 pandemic

has impacted our sales as social distancing and related concerns forced physicians to temporarily close their practices in 2020

and is expected to continue to adversely impact our business, and the nature and extent of the impact is highly uncertain and beyond

our control. Uncertain factors relating to COVID-19 include the duration, spread and severity of the virus, the effects of the

COVID-19 pandemic on our customers, vendors and suppliers, and the actions or perception of actions that may be taken to contain

or treat its impact, including declarations of states of emergency, business closures, manufacturing restrictions and a prolonged

period of travel, commercial and/or other similar restrictions and limitations.

As a result of COVID-19 and the

measures designed to contain its spread, our sales have been, and are expected to continue to be negatively impacted as a result

of disruption in demand, which could have a material and adverse effect on our business, results of operations and financial condition.

Similarly, our suppliers may not have the materials, capacity, or capability to manufacture our products according to our schedule

and specifications. If our suppliers’ operations are impacted, we may need to seek alternate suppliers, which may be more

expensive, may not be available, or may result in delays in shipments to us and subsequently to our customers, each of which would

affect our results of operations. The duration of the related financial impact to us, cannot be estimated at this time. Should

such disruption continue for an extended period of time, the impact could have a material adverse effect on our business, results

of operations and financial condition.

If our essential employees who are unable to telework

become ill or otherwise incapacitated, our operations may be adversely impacted.

Consistent with rapidly changing federal, state and local

governmental orders and recommendations, we have implemented informal telework policies for appropriate categories of our employees.

Employees that are unable to telework continue to work at our facilities, and we have implemented appropriate safety measures,

including social distancing, face covering mandates, temperature checking, and increased sanitation standards in an attempt to

maintain the health and safety of our workforce. We are following guidance from the Center for Disease Control (“CDC”)

and the Occupational Safety and Health Administration (“OSHA”) regarding suspension of nonessential travel, self-isolation

recommendations for employees returning from certain geographic areas, confirmed reports of any COVID-19 diagnosis among our employees,

and the return of such employees to our workplace. Pursuant to updated guidance from the Equal Employment Opportunity Commission,

we are engaging in limited and appropriate inquiries of employees regarding potential COVID-19 exposure, based on the direct threat

that such exposure may present to our workforce. We continue to address other unique situations that arise among our workforce

due to the COVID-19 pandemic on a case-by-case basis. While we believe that we have taken appropriate measures to ensure the health

and wellbeing of our employees, there can be no assurances that our measures will be sufficient to protect our employees in our

workplace or that they may not otherwise be exposed to COVID-19 outside of our workplace. If a number of our essential employees

become ill, incapacitated or are otherwise unable to continue working during the current or any future epidemic, our operations

may be adversely impacted.

Substantially all of Sensus’ revenue is generated

from the sale of the SRT-100 and related products, and any decline in the sales of these products or failure to gain market acceptance

of these products will negatively impact the Company’s business, financial condition and results of operations.

The Company is focused heavily on the development and commercialization

of a limited number of products for the treatment of non-melanoma skin cancer and other skin conditions with superficial radiotherapy.

From the Company’s inception in 2010 through December 31, 2020, revenue has primarily been derived from sales of the SRT-100

product line and related services and ancillary products. Although Sensus has introduced new products, the Company expects most

of revenue in 2021 to be derived from or related to sales of the SRT-100 product line.

Sensus has a single preferred supplier for the x-ray

tubes and other major components used in the Company’s products and the loss of this preferred supplier could adversely affect

the Company.

Sensus has a single preferred supplier for the x-ray tubes

and other major components used in the Company’s products. Although other suppliers exist in the market, the Company believes

that our preferred supplier’s products are of a superior quality. The loss of the preferred supplier, or the inability to

supply the Company or third party manufacturer with adequate components could hinder the Company’s ability to effectively

Source: SEC EDGAR (public domain) · 10-K for the period ended 2020-12-31, filed 2021-03-05 · accession 0001213900-21-013664

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