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TNON US Equity

Tenon Medical, Inc.Health Care · Surgical & Medical Instruments & Apparatus · CIK 1560293 · FY ends Dec 31
$11.41
+5.96 (+109.36%)
USD · as of 2026-08-19 · marketstack

TNON · 10-K · period ended 2024-12-31

← all TNON documents
filed 2025-03-26 · 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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UNITED STATES

SECURITIES AND

EXCHANGE COMMISSION

Washington, D.C.

20549

FORM 10-K

(Mark One)

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

For the fiscal

year ended December 31, 2024

or

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

Commission File

Number 001-41364

TENON MEDICAL,

INC.

(Exact name of

registrant as specified in its charter)

104 Cooper Court

Los Gatos, CA95032

(Address of principal

executive offices) (Zip Code)

(408)649-5760

(Registrant’s

telephone number, including area code)

Securities registered

pursuant to Section 12(b) of the Act:

Title of Each Class Trading Symbol Name of Each Exchange on Which Registered

Common stock, par value $0.001 per share TNON 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. ☐

If securities

are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant

included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate by check

mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received

by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

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 voting and non-voting common equity held by non-affiliates of the registrant on June 30, 2024 (the last business day of

the registrant’s most recently completed second quarter) was approximately $1,830,927, which is based on a closing price per share

of $4.88 on such date.

As of March 26, 2025, the registrant had a total

of 5,584,965 shares of its common stock, $0.001 par value per share, outstanding.

Tenon Medical,

Inc.

Annual Report

on Form 10-K

For the Fiscal

Year ended December 31, 2024

TABLE OF CONTENTS

PART I 1

Item 1 Business 1

Item 1A Risk Factors 16

Item 1B Unresolved Staff Comments 44

Item 1C Cybersecurity 45

Item 2 Properties 45

Item 3 Legal Proceedings 45

Item 4 Mine Safety Disclosures 45

Item 6 [Reserved] 47

Item 7A. Quantitative and Qualitative Disclosures about Market Risk 54

Item 8 Financial Statements and Supplementary Data F-1

Item 9A Controls and Procedures 55

Item 9B Other Information 56

Item 9C Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 56

PART III 57

Item 10 Directors, Executive Officers and Corporate Governance 57

Item 11 Executive Compensation 63

Item 14 Principal Accounting Fees and Services 67

Item 15 Exhibit and Financial Statement Schedules 68

i

CAUTIONARY STATEMENT

REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report

on Form 10-K contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of

1995, Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange

Act of 1934, as amended (the “Exchange Act”). We have based these forward-looking statements largely on our current expectations

and projections about future events and financial trends impacting the financial condition of our business. Forward-looking statements

should not be read as a guarantee of future performance or results and will not necessarily be accurate indications of the times at,

or by, which such performance or results will be achieved. Forward-looking statements are based on information available at the time

those statements are made and/or management’s good faith belief as of that time with respect to future events and are subject to

risks and uncertainties that could cause actual performance or results to differ materially from those expressed in or suggested by the

forward-looking statements.

Forward-looking

statements include all statements that are not historical facts. In some cases, you can identify forward-looking statements by terms

such as “may,” “will,” “should,” “could,” “would,” “expect,”

“intend,” “seek,” “plan,” “anticipate,” “believe,” “estimate,”

“project,” “predict,” “potential,” “might,” “forecast,” “continue,”

or the negative of those terms, and similar expressions and comparable terminology intended to reference future periods. Forward-looking

statements include, but are not limited to, statements about:

● Our ability to effectively operate our business segments;

Should one or more

of these risks or uncertainties materialize, or should the underlying assumptions prove incorrect, actual results may differ significantly

from those anticipated, believed, estimated, expected, intended or planned.

Factors or events

that could cause our actual results to differ may emerge from time to time, and it is not possible for us to predict all of them. We

cannot guarantee future results, levels of activity, performance or achievements. Accordingly, the forward-looking statements in this

Annual Report on Form 10-K should not be regarded as representations that the results or conditions described in such statements will

occur or that our objectives and plans will be achieved, and we do not assume any responsibility for the accuracy or completeness of

any of these forward-looking statements.

Use of Certain

Defined Terms

Except where the

context otherwise requires and for the purposes of this report only:

● “year” or “fiscal year” means the year ending December 31st;

● “Exchange Act” refers the Securities Exchange Act of 1934, as amended;

● “SEC” refers to the Securities and Exchange Commission; and

● “Securities Act” refers to the Securities Act of 1933, as amended.

ii

Risk Factors

Summary

Our

business is subject to numerous risks and uncertainties, any one of which could materially adversely affect our results of operations,

financial condition or business. These risks include, but are not limited to, those listed below. This list is not complete, and should

be read together with Item 1A, “Risk Factors” and should not be relied upon as an exhaustive summary of the material risks

we face.

iii

iv

PART I

Item 1. Business

Introduction

Tenon Medical,

Inc. (the “Company”), was incorporated in the State of Delaware on June 19, 2012 and was headquartered in San Ramon, California

until June 2021 when it relocated to Los Gatos, California. The Company is a medical device company that has developed The CatamaranTM

SI Joint Fusion System (“The Catamaran System”) that offers a novel, less invasive approach to the sacroiliac joint (the

“SI Joint”) using a single, robust, titanium implant for treatment of the most common types of SI Joint disorders that cause

lower back pain. The Company received U.S. Food and Drug Administration (“FDA”) clearance in 2018 for The Catamaran System

and is currently focused on the US market. Since the national launch of The Catamaran System in October 2022, the Company is focused

on three commercial opportunities: 1) Primary SI Joint procedures, 2) Revision procedures of failed SI Joint implants and 3) SI Joint

fusion adjunct to a spine fusion construct.

The Opportunity

We estimate that

over 30 million American adults have chronic lower back pain. Published clinical studies have shown that 15% to 30% of all chronic lower

back pain is associated with the SI-Joint. For patients whose chronic lower back pain stems from the Sacroiliac Joint (“SI-Joint”),

our experience in both clinical trials and commercial settings indicates the system to be introduced by Tenon could be beneficial for

patients who are properly diagnosed and screened for surgery by trained healthcare providers.

In 2019, approximately

475,000 patients in the United States were estimated to have received an aesthetic injection to temporarily alleviate pain emanating

from the SI-Joint and/or to diagnose SI-Joint pain. Additionally, several non-surgical technologies have been introduced in the past

10 years to address patients who do not respond to conservative options, including systemic oral medications, opioids, physical therapy

and injection therapy.

To date, the penetration

of a surgical solution for this market has been relatively low (5-7%). We believe this is due to complex surgical approaches and suboptimal

implant design of existing options. The penetration of this market with an optimized surgical solution is Tenon’s focus.

We believe the

SI-Joint is the last major joint to be successfully addressed by the spine implant industry. Studies have shown that disability resulting

from disease of the SI-Joint is comparable to the disability associated with a number of other serious spine conditions, such as knee

and hip arthritis and degenerative disc disease, each of which has surgical solutions where an implant is used, and a multi-billion-dollar

market exists.

The SI-Joint

The SI-Joint is

a strong weight bearing synovial joint situated between the lumbar spine and the pelvis and is aligned along the longitudinal load bearing

axis of the human spine when in an upright posture. It functions as a force transfer conduit where it transfers axial loads bi-directionally

from the spine to the pelvis and lower extremities and allows forces to be transmitted from the extremities to the spine. It also provides

load sharing between the hip and spine to contribute towards attenuation of impact shock and stress from activities of daily living.

1

The SI-Joint is

a relatively immobile joint that connects the sacrum (the spinal segment that is attached to the base of the lumbar spine at the L5 vertebra)

and the ilium of the pelvis. Each SI-Joint is approximately 2-4mm wide and irregularly shaped.

Motion of the SI-Joint

features vertical shear and rotation. Although the rotational forces about the SI-Joint are relatively low, repetitive motions created

by daily activities such as walking, jogging, twisting at the hips, and jumping can increase the stresses on the SI-Joint. If the SI-Joint

is compromised through injury or degeneration, the load bearing and motion restraints from the surrounding anatomical structures of the

SI-Joint will be compromised resulting in abnormal stress transfers across the joint to these structures, thereby further augmenting

the degenerative cascade of the SI-Joint. Eventual pain and cessation of an individual’s normal activities due to a painful and

unstable SI-Joint have led to an increase in the recent development of SI-Joint stabilization devices.

Non-Surgical Treatment

of Sacroiliac Joint Disease

Several non-surgical treatments

exist for suspected sacroiliac joint pain. These conservative steps often provide desired relief for the patient. Non-surgical treatments

include:

When

conservative steps fail to deliver sustained pain relief and return to quality of life, specific diagnostic protocols are utilized to

explore if a surgical option should be considered.

Diagnosis

Historically, diagnosing

pain from the SI-Joint was not routinely a focus of orthopedic or neurosurgery training during medical school or residency programs.

Due to its invasiveness, post-operative pain, and muscle disruption along with a difficult procedure overall, the open SI-Joint fusion

procedure was rarely taught in these settings.

The emergence of

various SI-Joint surgical technologies has generated a renewed discussion of SI-Joint issues. Of particular focus is the diagnostic protocol

utilized to properly select patients for SI-Joint surgery. Patients with low back pain typically start with primary care physicians who

often refer to pain specialists. Here, the patient will undergo traditional physical therapy combined with oral medications (anti-inflammatory,

narcotic, etc.). If the patient fails to respond to these steps the pain specialist may move to therapeutic injections of the SI-Joint.

These injections may serve to lessen inflammation to the point that the patient is satisfied. However, the impact from these injections

is often transient. In this case the patient is often referred to a clinician to determine if the patient may be a candidate for surgical

intervention. A series of provocative tests in clinic, combined with a specific injection protocol to isolate the SI-Joint as the pain

generator is then utilized to confirm the need for surgical intervention. Published literature has shown this technique to be a very

effective step to determine the best treatment to alleviate pain.

Limitations

of Existing Treatment Options

Surgical fixation

and fusion of the SI-Joint with an open surgical technique was first reported in 1908, with further reports in the 1920s. The open procedure

uses plates and screws, requires a 6 to 12-inch incision and is extremely invasive. Due to the high invasiveness

and associated morbidity, the use of this procedure is limited to cases involving significant trauma, tumor, etc.

Less invasive surgical

options along with implant design began to emerge over the past 15 years. These options feature a variety of approaches and implant designs

and have been met with varying degrees of adoption. Lack of a standard and accepted diagnostic approach, complexity of approach, high

morbidity of approach, abnormally high complication rates and inability to radiographically confirm fusion have all been cited as reasons

for low adoption of these technologies.

2

Commercialization

Tenon initiated

its national commercial launch of The Catamaran System in October 2022 to address what we believe is a large market opportunity. The

Catamaran System includes instruments and implants designed to prepare and fixate the SI-Joint for fusion. The Catamaran System is distinct

from other competitive offerings in the following ways:

● Transfixes the SI-Joint

● Inferior / Posterior Sacroiliac Fusion Approach

● Reduced Approach Morbidity

● Direct And Visualized Approach to the SI-Joint

● Single Implant Technique

● Insertion Trajectory Away from the Neural Foramen

● Insertion Trajectory Away from Major Lateral Vascular Structures

● Autologous Bone Grafting in the Ilium, Sacrum and Bridge

● Radiographic Confirmation of Bridging Bone Fusion of the SI-Joint

The

fixation device and its key features are shown below:

The Catamaran System

is a singular implant designed with several proprietary components which allow for it to be explicitly formatted to address the SI-Joint

with a single approach and implant. This contrasts with several competitive implant systems that require multiple approach pathways and

implants to achieve fixation. In addition, the inferior-posterior approach is designed to be direct to the joint and through limited

anatomical structures which may minimize the morbidity of the approach. The implant features a patented dual pontoon open cell design

which enables the clinician to pack the pontoons with the patient’s own autologous bone designed to promote bone fusion across

the joint. The Catamaran System is designed specially to resist vertical shear and rotation of the joint in which it was implanted, helping

stabilize the joint in preparation for eventual fusion.

The instruments

we have developed are proprietary to The Catamaran System and specifically designed to transfix the SI-Joint and facilitate an inferior-posterior

approach that is unique to the system.

Tenon also has

developed a proprietary 2D placement protocol as well as a protocol for 3D navigation utilizing the latest techniques in spine surgery.

These Tenon advancements are intended to further enhance the safety of the procedure and encourage more physicians to adopt the procedure.

In October 2022,

we received Institutional Review Board (“IRB”) approval from WCG IRB for two separate Tenon-sponsored post market clinical

studies of The Catamaran System. The approval by WCG allows designated Catamaran study centers to begin recruiting and enrolling patients

into the clinical studies. The first approval from WCG IRB supports a prospective, multi-center, single arm post market study that

will evaluate the clinical outcomes of patients with sacroiliac joint disruptions or degenerative sacroiliitis treated with The Catamaran

System. Patients will be followed out to 24 months assessing various patient reported outcomes, radiographic assessments, and adverse

events. The second prospective, multi-center, Catamaran study will evaluate 6-to-12-month radiographic outcomes to assess fusion of patients

that have already undergone treatment with The Catamaran System. In addition, retrospective and prospective clinical outcomes will be

evaluated.

The Market

Based on market

research and internal estimates, Tenon believes the potential market for surgical intervention of the SI-Joint to be 279,000 procedures

annually in the U.S. alone, for a potential annual market of approximately $2.0 billion. These estimates are driven by coding data for

SI-Joint injections to treat pain and informed assumptions relative to surgical intervention candidacy

3

Based on public

information, we believe that the largest clinical device supplier in this market does approximately 16,000 SI-Joint fixations a year

representing the largest market share. The other competitive devices that are offered are all products generally part of much larger

companies with a variety of orthopedic devices and as such do not specifically call out the number of specific SI-Joint procedures performed

with their products. It is our belief that all other competitive devices represent approximately another 5,000 potential SI-Joint procedures.

Based on this analysis

we believe the market is vastly underserved and only penetrated 5-7%, leaving tremendous upside for a next generation device that meets

the needs of this market.

Competitive

Landscape

We believe Tenon

is the first company to develop and manufacture a novel Inferior-Posterior approach featuring a dual pontoon fixation technology cleared

by the FDA expressly for SI-Joint fusion. The approach, referred to as Inferior Posterior Sacroiliac Fusion is focused on these critical

aspects of the surgical procedure:

Note the trajectory

used in the Inferior Posterior approach:

The following are the primary factors

on which companies compete in our industry:

● product and clinical procedure effectiveness;

● ease of surgical technique and use of associated instruments;

● safety;

● published clinical outcomes and evidence;

● sales force knowledge and service levels;

● product support and service, and customer service;

● comprehensive training, including disease, anatomy, diagnosis, and treatment;

4

● product innovation and the speed of innovation;

● intellectual property;

● accountability and responsiveness to customers’ demands;

● pricing and reimbursement;

● scientific (biomechanics) data; and

● attracting and retaining key personnel.

Tenon believes

that refined approaches and improved implant design will open the door to enhanced adoption and further penetration of this important

market.

The CatamaranTM

SI-Joint Fusion System Solution

Until October 2022,

Tenon sold The Catamaran System to a limited number of clinician advisors to refine the product for a full commercial launch. In October

2022, Tenon initiated a full commercial launch at the NASS meeting in Chicago. The Catamaran System includes instruments and implants

designed to prepare and fixate the SI-Joint for fusion. We believe The Catamaran System will address a large market opportunity with

a superior product and is distinct from other competitive offerings in the following ways:

● Transfixes the SI joint

● Inferior-Posterior Sacroiliac Fusion Approach

● Reduced Approach Morbidity

● Direct And Visualized Approach to the SI-Joint

● Single Implant Technique

● Insertion Trajectory Away from the Neural Foramen

● Insertion Trajectory Away from Major Vascular Structures

● Autologous Bone Grafting in the Ilium, Sacrum and Bridge

● Radiographic Confirmation of Bridging Bone Fusion of the SI-Joint

The fixation device

and its key features are shown below:

The Catamaran System

is a singular implant designed with several proprietary components which allow for it to be explicitly formatted to transfix the SI-Joint

with a single approach and implant. This contrasts with several competitive implant systems that require multiple approach pathways and

implants to achieve fixation. In addition, the Inferior-Posterior approach is designed to be direct to the joint and through limited

anatomical structures which may minimize the morbidity of the approach. The implant features a patented dual pontoon open cell design

which enables the clinician to pack the pontoons with the patient’s own autologous bone designed to promote bone fusion across

the joint. The Catamaran System is designed specially to resist vertical shear and rotation of the joint in which it was implanted, helping

stabilize the joint in preparation for eventual fusion.

The instruments

we have developed are proprietary to The Catamaran System and specifically designed to facilitate an Inferior Posterior approach that

is unique to the system.

5

Tenon also has

developed a proprietary 2D placement protocol as well as a protocol for 3D navigation utilizing the latest techniques in spine surgery.

These Tenon advancements are intended to further enhance the safety of the procedure and encourage more physicians to adopt the procedure.

The Catamaran System,

as mentioned previously, is placed in the densest aspect of the SI-Joint as confirmed by the pre-op planning images below:

The Procedure

We believe The

Catamaran System and its differentiated characteristics allow for an efficient and effective procedure designed to deliver short-term

stabilization and long-term fusion that can be confirmed radiographically. Shown below is an illustration demonstrating the unique placement

of The Catamaran System inserted Inferior-Posterior and coming directly down to and transfixing the joint

6

The Catamaran System

procedure is typically performed under general anesthesia using a specially designed instrument set we provide to prepare for the Inferior-Posterior

access to the SI-Joint. Specially designed imaging and navigation protocols are designed to ensure the clinician has the proper entry

point, trajectory, angle and depth so that the pontoons of The Catamaran System are placed for maximum fixation. The Catamaran System

incorporates two pontoons and is designed so that when the system is impacted into the bone one pontoon is on the Illum side and the

other is in the Sacrum side with the bridge spanning the joint, preventing shear and rotation of the joint. The device also features

an open cell design where the patient’s own (autologous) bone is packed into the pontoons and the bridge to facilitate fusion across

the joint. The leading edge of the bridge is designed to act as an osteotome, providing a self-created deficit upon insertion. These

features are designed to create an ideal environment for bone ingrowth and fusion. Below is a fluoroscopic image of an implanted Catamaran

Fixation Device spanning the SI-Joint.

Tenon believes

the surgical approach and implant design it has developed, along with the 2D and 3D protocols for proper implantation will be received

well by the clinician community who have been looking for a next generation device. Our initial clinical results indicate that The Catamaran

System is promoting fusion across the joint as evidenced by post-op CT scans (the recognized gold standard widely accepted by the Clinical

community).

A preliminary 18

case series (Michael Joseph Chaparro, MD, F.A.A.N.S., F.A.C.S.) has documented that The Catamaran System does in fact promote fusion

across the SI-Joint, which many of our competitors have not been able to demonstrate. While products from some of our competitors use

screws and triangular wedges to treat the SI-Joint, most do not effectively resist the vertical shear and twisting within the joint.

This 18 patient series was presented at the North American Spine Society Annual Meeting in Chicago, IL in October 2022.

An independent

biomechanical study (Lisa Ferrara, Ph.D. OrthoKinetic Technologies, LLC now part of Element) demonstrated that a single Catamaran SIJ

Fixation Device was superior to predicate device in the areas of Fixation Strength, Shear Stiffness, Dynamic Endurance and Pullout Strength.

We hold issued patents on The Catamaran System and its unique features including the dual pontoons and the open cell structure for bone

graft packing. We also hold an issued patent for the method of placing The Catamaran System into the SI-Joint where one pontoon is in

the ilium and the other in the sacrum.

The Catamaran System’s

unique design has already demonstrated radiographically confirmed fusion in initial patients. We believe that this beneficial advantage

along with a simpler, safer, and less painful procedure will make this the procedure of choice for most physicians. Tenon has initiated

post market, IRB controlled clinical trials to demonstrate this technology delivers on these advantages.

Coverage and Reimbursement

When a Tenon procedure

utilizing The Catamaran System is performed, the healthcare facility, either a hospital (inpatient or outpatient clinic), and the

clinician submit claims for reimbursement to the patient’s insurer. Generally, the facility obtains a lump sum payment, or facility

fee, for SI-Joint fusions. Our products are purchased by the facility, along with other supplies used in the procedure. The facility

must also pay for its own fixed costs of operation, including certain operating room personnel involved in the procedure, ICD and other

medical services care. If these costs exceed the facility reimbursement, the facility’s managers may discourage or restrict clinicians

from performing the procedure in the facility or using certain technologies, such as The Catamaran System, to perform the procedure.

The Medicare 2023

national average hospital inpatient payment for SI-Joint procedures ranges from approximately $25,661 to approximately $46,437 depending

on the procedural approach and the presence of Complication and Comorbidity/Major Complication and Comorbidity.

7

The Medicare 2023

national average hospital outpatient clinic payment is $17,756. We believe that insurer payments to facilities are generally adequate

for these facilities to offer The Catamaran System procedure.

Physicians are

reimbursed separately for their professional time and effort to perform a surgical procedure. Depending on the surgical approach, the

incision size, type and extent of imaging guidance, indication for procedure, and the insurer, The Catamaran System procedure may be

reported by the physician using any one of the applicable following CPT® codes 27279, 27280, 27299. The Medicare 2022 national average

payment for CPT® 27279 is $807 and $1,352 for 27280. CPT® 27299 has no national valuation. Clinicians, however, can present a

crosswalk to another procedure believed to be fairly equivalent and/or comparison to a code for which there is an existing valuation.

For some governmental

programs, such as Medicaid, coverage and reimbursement differ from state to state, and some state Medicaid programs may not pay an adequate

amount for the procedures performed with our products, if any payment is made at all. Similar to Medicaid, many private payors’

coverage and payment may differ from one payer to another.

We believe that

some clinicians view the current Medicare reimbursement amount as insufficient for current SI-Joint procedures, given the work effort

involved with the procedure, including the time to diagnose the patient and obtain prior authorization from the patient’s health

insurer when necessary. Many private payors require extensive documentation of a multi-step diagnosis before authorizing SI-Joint fusion

for a patient. We believe that some private payors apply their own coverage policies and criteria inconsistently, and clinicians may

experience difficulties in securing approval and coverage for sacroiliac fusion procedures. Additionally, many private payors limit coverage

for open SI-Joint fusion to trauma, tumors or extensive spine fusion procedures involving multiple levels.

We believe the

unique design of The Catamaran System and the fact The Catamaran System may be placed both via an open procedure based on the clinician’s

determination of trauma induced SI-Joint pain or as a minimally invasive approach provides a unique and differentiated approach for the

clinician to determine the reimbursement code that best fits the clinical problem. We believe this is a significant advantage over competitive

devices by providing the clinician the clinical flexibility of offering the best clinical solution and approach for patients.

Sales and Marketing

We market and sell

The Catamaran System primarily through independent distributors and sales representatives specializing in orthopedics and spine sales.

Our target customer base includes approximately 12,000 physicians who perform spine and/or pelvic surgical procedures.

We provide general

sales and marketing training to our independent sales representative along with comprehensive, hands-on cadaveric and dry-lab training

sessions focusing on the clinical benefits of The Catamaran System and the importance of using the 2D and 3D protocols we have developed.

We believe many clinicians have already been trained using one of the alternative products but have not been satisfied with the approach

and technology. This provides us with an opportunity to demonstrate to an already-trained-clinician the unique attributes of The Catamaran

System.

Our business objective

is to introduce the Next Generation Implant for SI-Joint Fixation. The past 10 years has seen an acceleration in recognition and discussion

of the SI-Joint as a cause of pain that can be treated. However, adoption has been hindered by complexity of the procedure as evidenced

by the significant number of reported Medical Device Records (MDR’s). The need for multiple implants and resulting post-op pain

has also contributed to low adoption numbers. Our strategy is to provide a safer, faster, and better surgical experience and a significant

pain reduction benefit for the patient. Our goals are simple but impactful and as such we plan on the following:

8

● Continue to grow our existing intellectual property portfolio.

Regulatory Status

We have received

FDA 510(k) clearance to market and sell The Catamaran System for sacroiliac joint fusion for conditions including sacroiliac joint disruptions

and degenerative sacroiliitis.

Research & Development

Our initial development

of The Catamaran System has incorporated several differentiating features which we believe will make an important contribution for many

patients suffering from SI-Joint pain. To our knowledge, no other competitive product incorporates these Next Generation features:

● Dual Pontoon implant that transfixes the targeted joint;

● Bridge design between the dual pontoons for enhanced strength;

Our development

plan is to expand The Catamaran System offering by introducing a series of progressively longer pontoons so that the clinician has a

full complement of sized implants to choose from depending on the patient’s anatomy. These product enhancements will enable the

clinician to optimize the size of each implant to ensure full fixation based on anatomy. We believe, based on literature searches of

prior SI-Joint fixation technologies, that adverse event incidence where the implant has loosened or been misplaced thereby requiring

a revision surgery could reach 20%. We believe that our ability to make The Catamaran System a specifically sized fixation device will

benefit many patients requiring a revision surgery.

The Catamaran System

shown below has been cleared by the FDA for commercialization. This patented titanium implant incorporates the Catamaran SI-Joint Fixation

Device pontoon design and the open cell configuration which we believe, when filled with the patient’s autologous bone, promotes

fusion. The two images below show a comparison of a competitive implant requiring three implants and The Catamaran System unique pontoon

design showing the need of only one implant to cover the same amount of the SI-Joint.

The CatamaranTM SIJ Fusion System Single Implant SI Bone iFuse® Three Implants

Our mission will

be to continue developing enhancements to The Catamaran System to meet our customers’ changing needs and to improve the surgery’s

effectiveness. This includes revision surgery options as well as options as an adjunct to long fusion constructs in the lumbar spine.

9

Additionally, we

will initiate various post marketing clinical studies in accordance with FDA cleared indications for use. Since we have already received

FDA 510(k) clearance to market The Catamaran System, our clinical study activities will be focused on capturing post-market safety and

efficacy data. Tenon has received IRB approval for two post-market trials, including a 50 patient, 10 center multi-center trial and a

prospective CT trial to demonstrate fusion in patient who have already been treated with The Catamaran System. Clinical study endpoints

may include but are not limited to; pain scoring, length of surgical procedure, blood loss, post-op pain, length of stay, duration of

non-weight-bearing post-op, radiographic confirmation of fusion and surgical complication rates. Statistical analysis plans may be designed

to demonstrate non-inferiority to historical control, as reported in published literature, which may be used for submission to peer reviewed

articles / posters / presentations and the like.

Intellectual

Property

Developing and

maintaining a strong intellectual property position is an important element of our business. We maintain the intellectual property through

a combination of patent protection, trademarks, and trade secrets. We have sought, and will continue to seek, patent protection for our

technology, for improvements to our technology, as well as for any of our other technologies where we believe such protection will be

advantageous.

As of March 26, 2025, we own eight issued U.S. utility patents, 21

pending U.S. utility patent applications, four issued foreign utility patents in Australia, Canada, Japan and Israel, and two pending

foreign utility patent applications in the European Community, Brazil and Japan. We also have thirteen registered trademarks (seven U.S.

and six foreign) and twelve pending trademark applications in the U.S.

Our utility patents

and patent applications are directed to several different aspects of our sacroiliac (SI) joint stabilization technology and related patent

platform. By way of example, our granted patents and pending patent applications cover various structural features of our unique Catamaran

SI-Joint prosthesis and means for employing same to stabilize a dysfunctional SI-Joint.

The term of individual

patents depends on the legal term for patents in the countries in which they are granted. In most countries, including the United States,

the patent term for a utility patent is generally 20 years from the earliest claimed filing date of a nonprovisional patent application

in the applicable country. Our issued U.S. and foreign utility patents are anticipated to naturally expire around 2031, and our U.S.

pending utility patent applications, if issued into patents, are similarly anticipated to naturally expire around 2031, excluding any

additional patent term adjustment(s) or extension(s), and assuming payment of all applicable maintenance or annuity fees. Once a patent

expires, patent protection ends and an invention enters the public domain allowing anyone to commercially exploit the invention without

infringing the patent.

We cannot guarantee

that patents will be issued from any of our pending applications or that issued patents will be of sufficient scope or strength to provide

meaningful protection for our technology. Notwithstanding the scope of the patent protection available to us, a competitor could develop

methods or devices that are not covered by our patents or circumvent these patents. Furthermore, although, at present, we are unaware

of any patent applications that may result in one or more issued patents that our existing products or technologies may be alleged to

infringe, since U.S. and foreign applications can take many months to publish, there may be applications unknown to us that may result

in one or more issued patents that our existing products or technologies may be alleged to infringe.

As of March 26, 2025, we also have priority rights in and to several

significant trademarks that support our products and brand, including seven registered U.S. trademarks, twelve U.S. trademark applications

and six foreign trademark applications in the European Community (excluding the United Kingdom), Australia and Japan.

Regulation

Domestic

Regulation of Our Products and Business. Our research, development and clinical programs, as well as our manufacturing and marketing

operations, are subject to extensive regulation in the United States and other countries. Most notably, all of our products sold in the

United States are subject to the federal Food, Drug and Cosmetic Act (the “FDCA”), as implemented and enforced by the FDA.

The FDA governs the following activities that we perform or that are performed on our behalf, to ensure that medical products distributed

domestically or exported internationally are safe and effective for their intended uses:

● product design, development, and manufacture;

● product safety, testing, labeling, and storage;

● record keeping procedures;

10

● product marketing, sales, distribution and export; and

There are numerous

FDA regulatory requirements governing the clearance or approval and marketing of our products. These include:

● regulations pertaining to voluntary recalls; and

● notices of corrections or removals.

The FDA has broad

post-market and regulatory enforcement powers. We and our contract manufacturers are subject to announced and unannounced inspections

by the FDA to determine our compliance with the QSR and other regulations and these inspections may include the manufacturing facilities

of our suppliers. Tenon has a robust Supplier Qualification and Audit process as part of our quality system that ensures contract manufacturers,

and their suppliers meet all requirements.

An FDA pre-approval

inspection is not required for The Catamaran System due to its lower device classification, class II versus the higher class III. As

is the case for most medical device firms, Tenon is subject to routine and “for cause” FDA inspections. Routine inspectionsare

mandated by law every 2 years for class II and class III device manufacturers and make up the majority of FDA’s inspections. If a serious

public health risk is identified during a routine inspection, the inspection may convert to a “for cause” inspection. In

the current environment, FDA has limited compliance resources and has not been able to perform routine inspections in accordance with

the 2-year mandate. Therefore, FDA uses a risk-based approach when deciding which firms should be selected for a routine inspection.

Using the Establishment Registration and Device Listing databases, FDA identifies who manufactures and/or distributes which devices.

The firms are then prioritized by risk, class III > class II > class I. Firms that have recently introduced a new device to the

market also are given higher priority, as well as those that have had significant prior violations and complaints. At present, Tenon

has not been selected for an FDA inspection. Tenon uses best practices to secure and maintain regulatory compliance by engaging

with suppliers and contract manufacturing firms that are ISO 13485 (or equivalent) compliant and by periodically performing internal,

external, and third-party inspections and audits of the facilities and systems to assess compliance.

FDA Premarket

Clearance and Approval Requirements. Unless an exemption applies, each medical device we wish to commercially distribute in the

United States will require either premarket notification, or 510(k), clearance or approval of a PMA from the FDA. The FDA classifies

medical devices into one of three classes. Devices deemed to pose lower risks are placed in either Class I or II, which typically

requires the manufacturer to submit to the FDA a premarket notification requesting permission to commercially distribute the device.

This process is generally known as 510(k) clearance. Some low-risk devices are exempted from this requirement. Devices deemed by the

FDA to pose the greatest risks, such as life-sustaining, life- supporting or implantable devices, or devices deemed not substantially

equivalent to a previously cleared 510(k) device, are placed in Class III, requiring a PMA. If the FDA agrees that the device is

substantially equivalent to a predicate device currently on the market, it will grant 510(k) clearance to commercially market the device.

If the FDA determines that the device is “not substantially equivalent” to a previously cleared device, the device is automatically

designated as a Class III device. The device sponsor must then fulfill more rigorous PMA requirements or can request a risk-based

classification determination for the device in accordance with the “de novo” process, which is a route to market for novel

medical devices that are low to moderate risk and are not substantially equivalent to a predicate device. All of our currently marketed

products are Class II devices, subject to 510(k) clearance.

11

After a device

receives 510(k) marketing clearance, any modification that could significantly affect its safety or effectiveness, or that would constitute

a major change or modification in its intended use, will require a new 510(k) marketing clearance or, depending on the modification,

PMA approval. The determination as to whether or not a modification could significantly affect the device’s safety or effectiveness

is initially left to the manufacturer using available FDA guidance. Many minor modifications today are accomplished by a “letter

to file” in which the manufacture documents the rationale for the change and why a new 510(k) is not required. However, the FDA

may review such letters to file to evaluate the regulatory status of the modified product at any time and may require the manufacturer

to cease marketing and recall the modified device until 510(k) clearance or PMA approval is obtained. The manufacturer may also be subject

to significant regulatory fines or penalties.

Clinical

Trials. Clinical trials are generally required to support a PMA application and are sometimes required for 510(k) clearance.

Such trials for implanted devices such as the Catamaran SIJ Fixation Device generally require an investigational device exemption application,

or IDE, approved in advance by the FDA for a specified number of subjects and study sites, unless the product is deemed a nonsignificant

risk device eligible for more abbreviated IDE requirements. Clinical trials are subject to extensive monitoring, recordkeeping, and reporting

requirements. Clinical trials must be conducted under the oversight of an institutional review board, or IRB, for the relevant clinical

trial sites and must comply with FDA regulations, including but not limited to those relating to good clinical practices. To conduct

a clinical trial, we also are required to obtain the subjects’ informed consent in form and substance that complies with both FDA

requirements and state and federal privacy and human subject protection regulations. We, the FDA, or the institutional review board,

or IRB, could suspend a clinical trial at any time for various reasons, including a belief that the risks to study subjects outweigh

the anticipated benefits. Even if a trial is completed, the results of clinical testing may not adequately demonstrate the safety and

effectiveness of the device or may otherwise not be sufficient to obtain FDA clearance or approval to market the product in the United

States.

Pervasive

and Continuing Regulation. After a device is placed on the market, numerous regulatory requirements continue to apply. These

include:

● regulations pertaining to voluntary recalls; and

● notices of corrections or removals.

The FDA has broad

post-market and regulatory enforcement powers. We are subject to unannounced inspections by the FDA to determine our compliance with

the QSR and other regulations, and these inspections may include the manufacturing facilities of some of our subcontractors. Failure

by us or by our suppliers to comply with applicable regulatory requirements can result in enforcement action by the FDA or other regulatory

authorities, which may result in sanctions including, but not limited to:

● unanticipated expenditures to address or defend such actions

12

● customer notifications for repair, replacement, refunds;

● recall, detention, or seizure of our products;

● operating restrictions or partial suspension or total shutdown of production;

● operating restrictions;

● withdrawing 510(k) clearances or PMA approvals that have already been granted:

● refusal to grant export approval for our products; or

● criminal prosecution.

The FDA has not yet inspected our contract

manufacturer’s manufacturing facilities.

Promotional

Materials “Off-Label” Promotion. Advertising and promotion of medical devices, in addition to being regulated by

Source: SEC EDGAR (public domain) · 10-K for the period ended 2024-12-31, filed 2025-03-26 · accession 0001013762-25-002734

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