Skip to content
KStart free
AI InfrastructureDefenseQuantumAll studies →

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.

blocks 7501,349 of 4,095362k characters rendered

Item 1A. Risk Factors

Our business

is subject to many risks and uncertainties, which may affect our future financial performance. If any of the events or circumstances

described below occur, our business and financial performance could be adversely affected, our actual results could differ materially

from our expectations, and the price of our stock could decline. The risks and uncertainties discussed below are not the only ones we

face. There may be additional risks and uncertainties not currently known to us or that we currently do not believe are material that

may adversely affect our business and financial performance. You should carefully consider the risks described below, together with all

other information included in this Annual Report on Form 10-K, including our financial statements and related notes, before making an

investment decision. If any of the adverse developments described in the following risk factors actually occurs, our business, financial

condition, or results of operations could be harmed. In that case, the trading price of our common stock could decline, and investors

in our securities may lose all or part of their investment.

Risks Related to Our Business and

Operations

We have incurred losses in the

past, our financial statements have been prepared on a going concern basis and we may be unable to achieve or sustain profitability in

the future.

To date, we have

financed our operations primarily through the issuance of public and private equity and convertible notes. We have devoted substantially

all of our resources to research and development, creating the infrastructure for a publicly traded medical device company, preparing

for our national commercial launch, and clinical and regulatory matters for our products. There can be no assurances that we will be

able to generate sufficient revenue from our existing products or from any future product candidates to transition to profitability and

generate consistent positive cash flows. We expect that our operating expenses will continue to increase as we continue to build our

commercial infrastructure, develop, enhance, and commercialize our existing and new products and incur additional operating and reporting

costs associated with being a public company. As a result, we expect to continue to incur operating losses for the foreseeable future

and may never achieve profitability. Furthermore, even if we do achieve profitability, we may not be able to sustain or increase profitability

on an ongoing basis. If we do not achieve profitability, it will be more difficult for us to finance our business and accomplish our

strategic objectives.

Our recurring losses

from operations and negative cash flows raise substantial doubt about our ability to continue as a going concern. As a result, our independent

registered public accounting firm included an explanatory paragraph in its report on our financial statements for the fiscal year ended,

December 31, 2024, describing the existence of substantial doubt about our ability to continue as a going concern. Our expected

future capital requirements may depend on many factors including expanding our clinician base, increasing the rate at which we train

clinicians, the number of additional clinical papers initiated, and the timing and extent of spending on the development of our technology

to increase our product offerings. We may need additional funding to fund our operations but additional funds may not be available to

us on acceptable terms on a timely basis, if at all. We may seek funds through borrowings or through additional rounds of financing,

including private or public equity or debt offerings. If we raise additional funds by issuing equity securities, our stockholders may

experience dilution. Any future debt financing into which we enter may impose upon us additional covenants that restrict our operations,

including limitations on our ability to incur liens or additional debt, pay dividends, repurchase our common stock, make certain investments,

and engage in certain merger, consolidation or asset sale transactions. Any future debt financing or additional equity that we raise

may contain terms that are not favorable to us or our stockholders. Furthermore, we cannot be certain that additional funding will be

available on acceptable terms, if at all. If we are unable to raise additional capital or generate sufficient cash from operations to

adequately fund our operations, we will need to curtail planned activities to reduce costs, which will likely harm our ability to execute

on our business plan and continue operations.

If hospitals,

clinicians, and other healthcare providers are unable to obtain coverage and reimbursement from third-party payors for procedures performed

using our products, adoption of our products may be delayed, and it is unlikely that they will gain further acceptance.

Growing sales of

our product depends on the availability of adequate coverage and reimbursement from third-party payors, including government programs

such as Medicare and Medicaid, private insurance plans, and managed care programs. Hospitals, clinicians, and other healthcare providers

that purchase or use medical devices generally rely on third-party payors to pay for all or part of the costs and fees associated with

the procedures performed with these devices.

Adequate coverage

and reimbursement for procedures performed with our products is central to the acceptance of our current and future products. We may

be unable to sell our products on a profitable basis if third-party payors deny coverage, continue to deny coverage or reduce their current

levels of payment, or if our costs for the product increase faster than increases in reimbursement levels.

16

Many private payors

refer to coverage decisions and payment amounts determined by the Centers for Medicare and Medicaid Services, or CMS, which administers

the Medicare program, as guidelines for setting their coverage and reimbursement policies. By June 30, 2016, all Medicare Administrative

Contractors were regularly reimbursing for minimally invasive and/or open SI-Joint fusion. Private payors that do not follow the Medicare

guidelines may adopt different coverage and reimbursement policies for procedures performed with our products. Private commercial payors

have been slower to adopt positive coverage policies for minimally invasive and/or open SI-Joint fusion, and many private payors still

have policies that treat the procedure as experimental or investigational and do not regularly reimburse for the procedure. Future action

by CMS or third-party payors may further reduce the availability of payments to physicians, outpatient surgery centers, and/or hospitals

for procedures using our products.

The healthcare

industry in the United States has experienced a trend toward cost containment as government and private insurers seek to control healthcare

costs. Payors are imposing lower payment rates and negotiating reduced contract rates with service providers and being increasingly selective

about the technologies and procedures they choose to cover. There can be no guarantee that we will be able to provide the scientific

and clinical data necessary to overcome these policies. Payors may adopt policies in the future restricting access to medical technologies

like ours and/or the procedures performed using such technologies. Therefore, we cannot be certain that the procedures performed with

each of our products will be reimbursed. There can be no guarantee that, should we introduce additional products in the future, payors

will cover those products or the procedures in which they are used.

If the reimbursement

provided by third-party payors to hospitals, clinicians, and other healthcare providers for procedures performed using our products is

insufficient, adoption and use of our products and the prices paid for our implants may decline.

When a Tenon procedure

utilizing The Catamaran System is performed, both the clinician and the healthcare facility, a hospital (inpatient or outpatient

clinic), 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, 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 ranges from approximately $25,661 to approximately $46,437 depending on the procedural approach

and the presence of Complication and Comorbidity (CC)/Major Complication and Comorbidity (MCC).

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. However, there can be no guarantee that these facility payments will not decline

in the future. The number of procedures performed, and the prices paid for our implants may in the future decline if payments

to facilities for SI-Joint fusions decline.

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

payment for CPT® 27279 is $807 and $1,325 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 as well.

We believe that

some clinicians view the current Medicare reimbursement amount as insufficient for the procedure, 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. The perception by physicians that the reimbursement

for SI-Joint fusion is insufficient to compensate them for the work required, including diagnosis, documentation, obtaining payor approval

for the procedure, and burden on their office staff, may negatively affect the number of procedures performed and may therefore impede

the growth of our revenues or cause them to decline.

17

We may not

be able to convince physicians that The Catamaran System is an attractive alternative to our competitors’ products and that our

procedure is an attractive alternative to existing surgical and non-surgical treatments of the SI-Joint.

Clinicians play

the primary role in determining the course of treatment in consultation with their patients and, ultimately, the product that will be

used to treat a patient. In order for us to sell The Catamaran System successfully, we must convince clinicians through education and

training that treatment with The Catamaran System is beneficial, safe, and cost-effective for patients as compared to our competitors’

products. If we are not successful in convincing clinicians of the merits of The Catamaran System, they may not use our product, and

we will be unable to increase our sales and achieve or grow profitability.

Historically, most

spine clinicians did not include SI-Joint pain in their diagnostic work-up because they did not have an adequate surgical procedure to

perform for patients diagnosed with the condition. As a result, some patients with lower back pain resulting from SI-Joint dysfunction

are misdiagnosed. We believe that educating clinicians and other healthcare professionals about the clinical merits and patient benefits

of The Catamaran System is an important element of our growth. If we fail to effectively educate clinicians and other medical professionals,

they may not include a SI-Joint evaluation as part of their diagnosis and, as a result, those patients may continue to receive unnecessary

or only non-surgical treatment.

Clinicians may also hesitate to change

their medical treatment practices for other reasons, including the following:

● lack of experience with minimally invasive procedures;

● costs associated with the purchase of new products; and

● time commitment that may be required for training.

Furthermore, we

believe clinicians may not widely adopt The Catamaran System unless they determine, based on experience, clinical data, and published

peer-reviewed publications, that surgical intervention provides benefits or is an attractive alternative to non-surgical treatments of

SI-Joint dysfunction. In addition, we believe support of our products relies heavily on long-term data showing the benefits of using

our product. If we are unable to provide that data, clinicians may not use our product. In such circumstances, we may not achieve expected

sales and may be unable to achieve profitability.

Clinicians

and payors may not find our clinical evidence to be compelling, which could limit our sales, and on-going and future research may prove

our product to be less safe and effective than initially anticipated.

All of the component

parts of The Catamaran System have either received premarket clearance under Section 510(k) of the U.S. federal Food, Drug, and

Cosmetic Act, or FDCA, or are exempt from premarket review. The 510(k) clearance process of the U.S. Food and Drug Administration, or

FDA, requires us to document that our product is “substantially equivalent” to another 510(k) -cleared product. The 510(k)

process is shorter and typically requires the submission of less supporting documentation than other FDA approval processes, such as

a premarket approval, or PMA, and does not usually require pre-clinical or clinical studies. Additionally, to date, we have not been

required to complete clinical studies in connection with the sale of our product. For these reasons, clinicians may be slow to adopt

our product, third-party payors may be slow to provide coverage, and we may be subject to greater regulatory and product liability risks.

Further, future patient studies or clinical experience may indicate that treatment with our product does not improve patient outcomes.

Such results would slow the adoption of our product by clinicians, significantly reduce our ability to achieve expected sales, and could

prevent us from achieving profitability. Moreover, if future results and experience indicate that our product causes unexpected or serious

complications or other unforeseen negative effects, we could be subject to mandatory product recalls, suspension, or withdrawal of FDA

clearance.

Pricing pressure

from our competitors, changes in third-party coverage and reimbursement, healthcare provider consolidation, payor consolidation and the

proliferation of “physician-owned distributorships” may impact our ability to sell our product at prices necessary to support

our current business strategies.

If competitive

forces drive down the prices we are able to charge for our product, our profit margins will shrink, which will adversely affect our ability

to invest in and grow our business. The SI-Joint fusion market has attracted numerous new companies and technologies. As a result of

this increased competition, we believe there will be continued and increased pricing pressure, resulting in lower gross margins, with

respect to our product.

18

Even to the extent

our product and procedures using our product are currently covered and reimbursed by third-party private and public payors, adverse changes

in coverage and reimbursement policies that affect our product, discounts, and number of implants used may also drive our prices down

and harm our ability to market and sell our product.

We are unable to

predict what changes will be made to the reimbursement methodologies used by third-party payors. We cannot be certain that under current

and future payment systems, in which healthcare providers may be reimbursed a set amount based on the type of procedure performed, such

as those utilized by Medicare and in many privately managed care systems, the cost of our product will be justified and incorporated

into the overall cost of the procedure. In addition, to the extent there is a shift from inpatient setting to outpatient settings, we

may experience pricing pressure and a reduction in the number of The Catamaran System procedures performed.

Consolidation in

the healthcare industry, including both third-party payors and healthcare providers, could lead to demands for price concessions or to

the exclusion of some suppliers from certain of our markets, which could have an adverse effect on our business, results of operations,

or financial condition. Because healthcare costs have risen significantly over the past several years, numerous initiatives and reforms

initiated by legislators, regulators, and third-party payors to curb these costs have resulted in a consolidation trend in the healthcare

industry to aggregate purchasing power. As the healthcare industry consolidates, competition to provide products and services to industry

participants has become and will continue to become more intense. This in turn has resulted and will likely continue to result in greater

pricing pressures and the exclusion of certain suppliers from important market segments as group purchasing organizations, independent

delivery networks, and large single accounts continue to use their market power to consolidate purchasing decisions for hospitals. We

expect that market demand, government regulation, third-party coverage, and reimbursement policies and societal pressures will continue

to change the worldwide healthcare industry, resulting in further business consolidations and alliances among our customers, which may

reduce competition, exert further downward pressure on the price of our product, and adversely impact our business, results of operations,

or financial condition. As we continue to expand into international markets, we will face similar risks relating to adverse changes in

coverage and reimbursement procedures and policies in those markets.

We operate

in a very competitive business environment and if we are unable to compete successfully against our existing or potential competitors,

our sales and operating results may be negatively affected and we may not grow.

The Catamaran System

is subject to intense competition. Many of our competitors are major medical device companies that have substantially greater financial,

technical, and marketing resources than we do, and they may succeed in developing products that would render our product obsolete or

non-competitive. In addition, many of these competitors have significantly longer operating histories and more established reputations

than we do. Our field is intensely competitive, subject to rapid change and highly sensitive to the introduction of new products or other

market activities of industry participants. Our ability to compete successfully will depend on our ability to develop proprietary products

that reach the market in a timely manner, receive adequate coverage and reimbursement from third-party payors, and are safer, less invasive,

and more effective than alternatives available for similar purposes as demonstrated in peer-reviewed clinical publications. Because of

the size of the potential market, we anticipate that other companies will dedicate significant resources to developing competing products.

In the United States,

we believe that our primary competitors are currently SI-bone, Inc., Globus Medical, Inc., Medtronic plc, XTant Medical Holdings, Inc.,

and RTI Surgical, Inc. At any time, these or other industry participants may develop alternative treatments, products or procedures for

the treatment of the SI-Joint that compete directly or indirectly with our product. If alternative treatments are, or are perceived to

be, superior to our product, sales of our product and our results of operations could be negatively affected. Some of our larger competitors

are either publicly traded or divisions or subsidiaries of publicly traded companies. These competitors may enjoy several competitive

advantages over us, including:

● significantly greater name recognition;

● large and established sales and marketing and distribution networks;

● more expansive portfolios of intellectual property rights; and

19

New participants

have increasingly entered the medical device industry. Many of these new competitors specialize in a specific product or focus on a particular

market segment, making it more difficult for us to increase our overall market position. The frequent introduction by competitors of

products that are or claim to be superior to our product or that are alternatives to our existing or planned products may make it difficult

to differentiate the benefits of our product over competing products. In addition, the entry of multiple new products and competitors

may lead some of our competitors to employ pricing strategies that could adversely affect the pricing of our product and pricing in the

market generally.

As a result, without

the timely introduction of new products and enhancements, our product may become obsolete over time. If we are unable to develop innovative

new products, maintain competitive pricing, and offer products that clinicians and other physicians perceive to be as reliable as those

of our competitors, our sales or margins could decrease, thereby harming our business.

We currently

manufacture (through third parties) and sell products used in a single procedure, which could negatively affect our operations and financial

condition.

Presently we do

not sell any products other than The Catamaran System and related tools and instruments. Therefore, we are solely dependent on widespread

market adoption of The Catamaran System and we will continue to be dependent on the success of this single product for the foreseeable

future. There can be no assurance that The Catamaran System will gain a substantial degree of market acceptance among clinicians, patients

or healthcare providers. Our failure to successfully increase sales of The Catamaran System or any other event impeding our ability to

sell The Catamaran System, would result in a material adverse effect on our results of operations, financial condition and continuing

operations.

We have a

limited operating history and may face difficulties encountered by early-stage companies in new and rapidly evolving markets.

Even though we

were formed in 2012 we have just built the infrastructure necessary to commercially launch The Catamaran System. Accordingly, we have

a limited operating history upon which to base an evaluation of our business and prospects. In assessing our prospects, you must consider

the risks and difficulties frequently encountered by early-stage companies in new and rapidly evolving markets, particularly companies

engaged in the development and sales of medical devices. These risks include our inability to:

● obtain coverage by third-party, private, and government payors;

● establish and increase awareness of our brand and strengthen customer loyalty;

● attract and retain qualified personnel;

● commercialize new products and enhance our existing product;

● manage rapidly changing and expanding operations;

● implement and successfully execute our business and marketing strategy;

● respond effectively to competitive pressures and developments.

We can also be

negatively affected by general economic conditions. Because of our limited operating history, we may not have insight into trends that

could emerge and negatively affect our business. As a result of these or other risks, our business strategy might not be successful.

20

Our sales

volumes and our operating results may fluctuate over the course of the year.

Since we had our

first sales in April 2021 and our official national launch commenced in October 2022, we have limited history with respect to how rapidly

adoption of The Catamaran System will occur. Sales growth could be slower than we have projected. Our sales and results of operations

will be affected by numerous factors, including, among other things:

● payor coverage and reimbursement;

● maintaining our training schedule with clinicians;

● the evolving product offerings of our competitors;

● interruption in the manufacturing or distribution of our product;

● the effect of competing technological, industry and market developments;

● our ability to expand the geographic reach of our sales and marketing efforts;

● the number of selling days in the quarter; and

● impairment and other special charges.

Some of the products

we may seek to develop and introduce in the future will require FDA clearance or approval before commercialization in the United States.

As a result, it will be difficult for us to forecast demand for these products with any degree of certainty. In addition, we will be

increasing our operating expenses as we expand our commercial capabilities. Accordingly, we may experience significant, unanticipated

quarterly losses. If our quarterly or annual operating results fall below the expectations of investors or securities analysts, the price

of our common stock could decline substantially. Furthermore, any quarterly or annual fluctuations in our operating results may, in turn,

cause the price of our common stock to fluctuate substantially. Quarterly comparisons of our financial results may not always be meaningful

and should not be relied upon as an indication of our future performance.

If we do

not successfully implement our business strategy, our business and results of operations will be adversely affected.

Our business strategy

was based on assumptions about the market that might prove wrong. We believe that various demographics and industry-specific trends will

help drive growth in the market and our business, but these demographics and trends have been and will continue to be uncertain. Actual

demand for our product could differ materially from projected demand if our assumptions regarding these factors prove to be incorrect

or do not materialize, or if alternative treatments to those offered by our product gains widespread acceptance. Also, our strategy of

focusing exclusively on the SI-Joint market may limit our ability to grow. In addition, in order to increase our sales, we will need

to identify and contract with independent sales representatives in existing and new regions as well, and in the future, commercialize

new products. Moreover, we may decide to alter or discontinue aspects of our business strategy and may adopt different strategies due

to business or competitive factors not currently foreseen, such as new medical technologies that would make our product obsolete. Any

failure to implement our business strategy may adversely affect our business, results of operations, and financial condition.

21

Our business

could suffer if we lose the services of key members of our senior management, key advisors or personnel.

We are dependent

upon the continued services of key members of our senior management and a number of key advisors and personnel. The loss of members of

our senior management team, key advisors or personnel, or our inability to attract or retain other qualified personnel or advisors, could

have a material adverse effect on our business, results of operations, and financial condition. We do not maintain “key person”

insurance for any of our executives or employees. In addition, several of the members of our executive management team are not subject

to non-competition agreements that restrict their ability to compete with us. Accordingly, the adverse effect resulting from the loss

of certain executives could be compounded by our inability to prevent them from competing with us.

Various factors

outside our direct control may adversely affect manufacturing and distribution of our product.

The manufacture

and distribution of our product is challenging. Changes that our contract manufacturers may make outside the purview of our direct control

can have an impact on our processes, quality of our product, and the successful delivery of products to our customers. Mistakes and mishandling

are not uncommon and can affect supply and delivery. Some of these risks include:

● failure to manufacture in compliance with the required regulatory standards;

● transportation risk;

If any of these

risks were to materialize, our ability to provide our product to customers on a timely basis would be adversely impacted.

We are dependent

on a limited number of contract manufacturers, some of them single-source and some of them in single locations, for our product, and

the loss of any of these contract manufacturers, or their inability to provide us with an adequate supply of products in a timely and

cost-effective manner, could materially adversely affect our business.

We rely on contract

manufacturers to supply our product. For us to be successful, our contract manufacturers must be able to provide us with product in substantial

quantities, in compliance with regulatory requirements, in accordance with agreed upon specifications, at acceptable prices, and on a

timely basis. We have a limited history with our current contract manufacturers and do not have long-term supply contracts with them.

We are in the process of identifying and evaluating new contract manufacturers for our product. The inability to find the required contract

manufacturers or the time required to switch contract manufacturers could adversely affect sales.

In addition, our

anticipated growth could strain the ability of our contract manufacturers to deliver an increasingly large supply of product. Contract

manufacturers often experience difficulties in scaling up production, including financial issues, or problems with production yields

and quality control and assurance.

We use a small

number of contract manufacturers for our instruments. Our dependence on such a limited number of contract manufacturers exposes us to

risks, including, among other things:

22

If any one or more

of these risks materialize, it could significantly increase our costs and impact our ability to meet demand for our product. If we are

unable to satisfy commercial demand for our product in a timely manner, our ability to generate revenue would be impaired, market acceptance

of our product could be adversely affected, and customers may instead purchase or use our competitors’ products. Additionally,

we could be forced to seek alternative sources of supply.

Because of the

nature of our internal quality control requirements, regulatory requirements, and the custom and proprietary nature of our product, we

may not be able to quickly engage additional or replacement contract manufacturers for our product and accessories. We may also be required

to assess any potential new contract manufacturer’s compliance with all applicable regulations and guidelines, which could further

impede our ability to obtain our product in a timely manner. As a result, we could incur increased product costs, experience delays in

deliveries of our product, suffer damage to our reputation, and experience an adverse effect on our business and financial results. Failure

of any of our contract manufacturers to meet our product demand level would limit our ability to meet our sales commitments to our customers

and could have a material adverse effect on our business.

We may also have

difficulty obtaining similar product from other contract manufacturers that are acceptable to the FDA and the failure of our contract

manufacturers to comply with strictly enforced regulatory requirements could expose us to delays in obtaining clearances or approvals,

regulatory action including warning letters, product recalls, termination of distribution, product seizures, civil, administrative, or

criminal penalties. We could incur delays while we locate and engage qualified alternative contract manufacturers, and we may be unable

to engage alternative contract manufacturers on favorable terms or at all. Any such disruption or increased expenses could harm our commercialization

efforts and adversely affect our ability to generate sales.

In addition, we

expect that most of our contract manufacturers will operate at a facility in a single location and substantially all their inventory

of component supplies and finished goods will be held at these locations. We, and our contract manufacturers, will take precautions to

safeguard facilities, including acquiring insurance, adopting health and safety protocols, and utilizing off-site storage of computer

data. However, vandalism, terrorism, or a natural or other disaster, such as an earthquake, fire, or flood, could damage or destroy equipment

or component supplies or finished product, cause substantial delays in our operations, result in the loss of key information, and cause

us to incur additional expenses. Our insurance may not cover our losses in any particular case. In addition, regardless of the level

of insurance coverage, damage to our or our contract manufacturers’ facilities could harm our business, financial condition, and

operating results.

As our sales

grow, our contract manufacturers may encounter problems or delays in the manufacturing of our product or fail to meet certain regulatory

requirements which could result in an adverse effect on our business and financial results.

To become profitable,

our contract manufactures must manufacture our product in adequate quantities in compliance with regulatory requirements and at an acceptable

cost. Increasing their capacity to manufacture and inspect our product may require them to improve internal efficiencies or require us

to re-design or change the specifications of our product. Our contract manufacturers may encounter several difficulties in increasing

this capacity, including:

● managing production yields;

● maintaining quality control and assurance;

● providing component and service availability;

23

● maintaining adequate control policies and procedures;

● hiring and retaining qualified personnel; and

● complying with state, federal, and foreign regulations.

If we are unable

to satisfy commercial demand for The Catamaran System due to our contract manufacturer’s inability to manufacture and inspect our

product, our ability to generate revenue would be impaired, market acceptance of our product could be adversely affected and customers

may instead purchase or use our competitors’ products.

The size

and future growth in the market for the SI-Joint fixation market have not been established based on market reports and our estimates

are based on our own review and analysis of public information and may be smaller than we estimate, possibly materially. In addition,

our estimates of cost savings to the economy and healthcare system as a result of The Catamaran System procedure are based on our internal

estimates and market research and could also be smaller than we estimate, possibly materially. If our estimates and projections overestimate

the size of this market or cost savings, our sales growth may be adversely affected.

We are not aware

of an independent third-party study that reliably reports the potential market size for the SI-Joint fixation market. Therefore, our

estimates of the size and future growth in the market for The Catamaran System product, including cost savings to the economy overall,

including patients and employers, and to the healthcare system and the number of people currently suffering from lower back pain who

may benefit from and be amenable to our procedure, is based on a number of internal and third-party studies, surveys, reports, and estimates.

While we believe these factors have historically provided and may continue to provide us with effective tools in estimating the total

market for our product and procedures and health cost savings, these estimates may not be correct and the conditions supporting our estimates

may change at any time, thereby reducing the predictive accuracy of these underlying factors. For example, we have consulted with our

clinical advisors and utilized public information as the basis for our market projections. Additionally, the surveys we have conducted

are based on a small number of respondents and are not statistically significant and may have other limitations. The actual incidence

of lower back pain, and the actual demand for our product or competitive products, could differ materially from our projections if our

assumptions and estimates are incorrect. As a result, our estimates of the size and future growth in the market for our product may prove

to be incorrect. In addition, actual health cost savings to the healthcare system as a result of The Catamaran System procedure may materially

differ from those presented in this report. If the actual number of people with lower back pain who would benefit from The Catamaran

System and the size and future growth in the market and related costs savings to the healthcare system is smaller than we have estimated,

it may impair our projected sales growth and have an adverse impact on our business.

In the future

our product may become obsolete, which would negatively affect operations and financial condition.

The medical device

industry is characterized by rapid and significant change. There can be no assurance that other companies will not succeed in developing

or marketing devices, and products that are more effective than The Catamaran System or that would render The Catamaran System obsolete

or non-competitive. Additionally, new surgical procedures, medications and other therapies could be developed that replace or reduce

the importance of our product. Accordingly, our success will depend in part on our ability to respond quickly to medical and changes

through the development and introduction of new products. Product development involves a high degree of risk and there can be no assurance

that our new product development efforts will result in any commercially successful products.

If we experience

significant disruptions in our information technology systems, our business, results of operations, and financial condition

could be adversely affected.

The efficient operation

of our business depends on our information technology systems. We will rely on our information technology systems to effectively manage:

● sales and marketing, accounting, and financial functions;

● inventory management;

● engineering and product development tasks; and

● our research and development data.

24

Our information

technology systems are vulnerable to damage or interruption from:

● earthquakes, fires, floods, and other natural disasters;

● terrorist attacks and attacks by computer viruses or hackers;

● power losses; and

● computer systems, or Internet, telecommunications, or data network failures.

The failure of

our information technology systems to perform as we anticipate or our failure to effectively implement new systems could disrupt our

entire operation and could result in decreased sales, increased overhead costs, excess inventory and product shortages, and legal liability

issues, all of which could have a material adverse effect on our reputation, business, results of operations, and financial condition.

We may seek

to grow our business through acquisitions of or investments in new or complementary businesses, products or technologies, and the failure

to manage acquisitions or investments, or the failure to integrate them with our existing business, could have a material adverse effect

on us.

From time to time,

we expect to consider opportunities to acquire or make investments in other technologies, products, and businesses that may enhance our

capabilities, complement our current product, or expand the breadth of our markets or customer base. Potential and completed acquisitions

and strategic investments involve numerous risks, including:

● issues maintaining uniform standards, procedures, controls, and policies;

● unanticipated costs and liabilities associated with acquisitions;

● diversion of management’s attention from our core business;

● potential loss of key employees of acquired businesses; and

● increased legal and accounting compliance costs.

We have no current

commitments with respect to any acquisition or investment. We do not know if we will be able to identify acquisitions, we deem suitable,

whether we will be able to successfully complete any such acquisitions on favorable terms or at all, or whether we will be able to successfully

integrate any acquired business, product, or technology into our business or retain any key personnel, suppliers, or distributors. Our

ability to successfully grow through acquisitions depends upon our ability to identify, negotiate, complete, and integrate suitable target

businesses and to obtain any necessary financing. These efforts could be expensive and time consuming and may disrupt our ongoing business

and prevent management from focusing on our operations. If we are unable to successfully integrate any acquired businesses, products,

or technologies effectively, our business, results of operations, and financial condition will be materially adversely affected.

We may enter

into collaborations, in-licensing arrangements, joint ventures, strategic alliances, or partnerships with third-parties that may not

result in the development of commercially viable products or the generation of significant future revenue.

In the ordinary

course of our business, we may enter into collaborations, in-licensing arrangements, joint ventures, strategic alliances, partnerships,

or other arrangements to develop products and to pursue new markets. We have not entered into any collaboration arrangements to date.

Proposing, negotiating, and implementing collaborations, in-licensing arrangements, joint ventures, strategic alliances, or partnerships

may be a lengthy and complex process. Other companies, including those with substantially greater financial, marketing, sales, technology,

or other business resources, may compete with us for these opportunities or arrangements. We may not identify, secure, or complete any

such transactions or arrangements in a timely manner, on a cost-effective basis, on acceptable terms or at all. We have limited institutional

knowledge and experience with respect to these business development activities, and we may also not realize the anticipated benefits

of any such transaction or arrangement. These collaborations may not result in the development of products that achieve commercial success

or result in significant revenue and could be terminated prior to developing any products.

25

Additionally, we

may not be able to exercise sole decision-making authority regarding the transaction or arrangement, which could create the potential

risk of creating impasses on decisions, and our future collaborators may have economic or business interests or goals that are, or that

may become, inconsistent with our business interests or goals. It is possible that conflicts may arise with our collaborators, such as

conflicts concerning the achievement of performance milestones, or the interpretation of significant terms under any agreement, such

as those related to financial obligations or the ownership or control of intellectual property developed during the collaboration. If

any conflicts arise with any future collaborators, they may act in their self- interest, which may be adverse to our best interest, and

they may breach their obligations to us. In addition, we may have limited control over the amount and timing of resources that any future

collaborators devote to our or their future products.

Disputes between

us and our collaborators may result in litigation or arbitration which would increase our expenses and divert the attention of our management.

Further, these transactions and arrangements will be contractual in nature and will generally be terminable under the terms of the applicable

agreements and, in such event, we may not continue to have rights to the products relating to such transaction or arrangement or may

need to purchase such rights at a premium. If we enter into in-bound intellectual property license agreements, we may not be able to

fully protect the licensed intellectual property rights or maintain those licenses. Future licensors could retain the right to prosecute

and defend the intellectual property rights licensed to us, in which case we would depend on the ability of our licensors to obtain,

maintain and enforce intellectual property protection for the licensed intellectual property. These licensors may determine not to pursue

litigation against other companies or may pursue such litigation less aggressively than we would. Further, entering into such license

agreements could impose various diligence, commercialization, royalty, or other obligations on us. Future licensors may allege that we

have breached our license agreement with them, and accordingly seek to terminate our license, which could adversely affect our competitive

business position and harm our business prospects.

We are increasingly

dependent on information technology, and our systems and infrastructure face certain risks, including cybersecurity and data leakage

risks.

Significant disruptions

to our information technology systems or breaches of information security could adversely affect our business. In the ordinary course

of business, we will collect, store and transmit large amounts of confidential information, and it is critical that we do so in a secure

manner to maintain the confidentiality and integrity of such information. We have also outsourced significant elements of our information

technology infrastructure; as a result, we manage independent vendor relationships with third parties who are responsible for maintaining

significant elements of our information technology systems and infrastructure and who may or could have access to our confidential information.

The size and complexity of our information technology systems, and those of our third-party vendors, make such systems potentially vulnerable

to service interruptions and security breaches from inadvertent or intentional actions by our employees, partners or vendors. These systems

are also vulnerable to attacks by malicious third parties and may be susceptible to intentional or accidental physical damage to the

infrastructure maintained by us or by third parties. Maintaining the secrecy of confidential, proprietary and/or trade secret information

is important to our competitive business position. While we have taken steps to protect such information and have invested in systems

and infrastructures to do so, there can be no guarantee that our efforts will prevent service interruptions or security breaches in our

systems or the unauthorized or inadvertent wrongful use or disclosure of confidential information that could adversely affect our business

operations or result in the loss, dissemination or misuse of critical or sensitive information. The increasing sophistication and frequency

of cybersecurity threats, including targeted data breaches, ransomware attacks designed to encrypt our data for ransom and other malicious

cyber activities, pose a significant risk to the integrity and confidentiality of our data systems. A breach our security measures or

the accidental loss, inadvertent disclosure, unapproved dissemination, misappropriation or misuse of trade secrets, proprietary information

or other confidential information, whether as a result of theft, hacking, fraud, trickery or other forms of deception, or for any other

cause, could enable others to produce competing products, use our proprietary technology or information, and/or adversely affect our

business position. Further, any such interruption, security breach, loss or disclosure of confidential information could result in financial,

legal, business and reputational harm to us and could have a material adverse effect on our business, financial position, results of

operations and/or cash flow.

Geopolitical

conditions, including trade disputes and direct or indirect acts of war or terrorism, could have an adverse effect on our operations

and financial results.

Our operations

could be disrupted by geopolitical conditions, political and social instability, acts of war, terrorist activity or other similar events.

In February 2022, Russia initiated significant military action against Ukraine. In response, the U.S. and certain other countries imposed

significant sanctions and export controls against Russia, Belarus and certain individuals and entities connected to Russian or Belarusian

political, business, and financial organizations, and the U.S. and certain other countries could impose further sanctions, trade restrictions,

and other retaliatory actions should the conflict continue or worsen. It is not possible to predict the broader consequences of the conflict,

including related geopolitical tensions, and the measures and retaliatory actions taken by the U.S. and other countries in respect thereof

as well as any counter measures or retaliatory actions by Russia or Belarus in response, including, for example, potential cyberattacks

or the disruption of energy exports, is likely to cause regional instability, geopolitical shifts, and could materially adversely affect

global trade, currency exchange rates, regional economies and the global economy. In addition, the ongoing conflicts in the Middle East

may further impact global economic conditions and market sentiments. This, in turn, could adversely affect the trading price of our shares

of common stock and investor interest in us. The outcome of the Russia-Ukraine war and conflicts in the Middle East remain uncertain,

and while it is difficult to predict the impact of any of the foregoing, the conflict and actions taken in response to the conflict could

increase our costs, disrupt our supply chain, reduce our sales and earnings, impair our ability to raise additional capital when needed

on acceptable terms, if at all, or otherwise adversely affect our business, financial condition, and results of operations.

26

Inflation

may adversely affect our operations and financial results.

In periods of rising

inflation, the cost of raw materials, components and labor essential for manufacturing The Catamaran System may increase and as a consequence,

our overall profit margin may be adversely affected. In addition, inflation may result in limitations on healthcare spending, specifically

for procedures that are deemed elective or non-critical, which may include treatments utilizing The Catamaran System. A decrease in demand

for these procedures may significantly impact our financial condition and results of operations.

Risks Related

to Our Legal and Regulatory Environment

We and our

contract manufacturers are subject to extensive governmental regulation both in the United States and abroad, and failure to comply with

applicable requirements could cause our business to suffer.

The medical device

industry is regulated extensively by governmental authorities, principally the FDA and corresponding state and foreign regulatory agencies.

The FDA and other U.S. and foreign governmental agencies regulate, among other things, with respect to medical devices:

● design, development, and manufacturing;

● testing, labeling, content, and language of instructions for use and storage;

● clinical trials;

● product safety;

● marketing, sales, and distribution;

● premarket clearance and approval;

● conformity assessment procedures;

● record keeping procedures;

● advertising and promotion;

● compliance with good manufacturing practices requirements;

● recalls and field safety corrective actions;

● post-market approval studies; and

● product import and export.

The regulations

to which we are subject are complex and have tended to become more stringent over time. Regulatory changes could result in restrictions

on our ability to carry on or expand our operations, difficulties achieving new product clearances, higher than anticipated costs or

lower than anticipated sales.

27

Before we can market

or sell a new regulated product or make a significant modification to an existing product in the United States, with very limited exception,

we must obtain either clearance under Section 510(k) of the FDCA for Class II devices or approval of a premarket approval application

from the FDA for a Class III device. In the 510(k) clearance process, the FDA must determine that a proposed device is “substantially

equivalent” to a device legally on the market, known as a “predicate” device, with respect to intended use, technology,

and safety and effectiveness, in order to clear the proposed device for marketing. Clinical data is sometimes required to support substantial

equivalence. The PMA pathway requires an applicant to demonstrate the safety and effectiveness of the device based, in part, on extensive

data, including, but not limited to, technical, preclinical, clinical trial, manufacturing, and labeling data. The PMA process is typically

required for devices that are deemed to pose the greatest risk, such as life-sustaining, life-supporting, or implantable devices. Products

that are approved through a PMA application generally need FDA approval before they can be modified. Similarly, some modifications made

to products cleared through a 510(k) may require a new 510(k). Both the 510(k) and PMA processes can be expensive and lengthy and require

the payment of significant fees, unless exempt. The FDA’s 510(k) clearance process usually takes from three to 12 months but may

last longer. The process of obtaining a PMA is much more costly and uncertain than the 510(k) clearance process and generally takes from

one to three years, or even longer, from the time the application is submitted to the FDA until an approval is obtained. The process

of obtaining domestic and international regulatory clearances or approvals to market a medical device can be costly and time consuming,

and we may not be able to obtain these clearances or approvals on a timely basis, if at all.

In the United States,

all of the components to The Catamaran System have either received premarket clearance under Section 510(k) of the FDCA or are exempt

from premarket review. If the FDA requires us to go through a lengthier, more rigorous examination for future products or modifications

to existing products than we had expected, our product introductions or modifications could be delayed or canceled, which could cause

our sales to decline. In addition, the FDA may determine that future products will require the more costly, lengthy, and uncertain PMA

process. Although we do not currently market any devices under PMA, the FDA may demand that we obtain a PMA prior to marketing certain

of our future products. In addition, if the FDA disagrees with our determination that a product, we currently market is subject to an

exemption from premarket review, the FDA may require us to submit a 510(k) or PMA in order to continue marketing the product. Further,

even with respect to those future products where a PMA is not required, we cannot assure you that we will be able to obtain the 510(k)

clearances with respect to those products.

The FDA can delay,

limit or deny clearance or approval of a device for many reasons, including:

In addition, the

FDA may change its clearance and approval policies, adopt additional regulations or revise existing regulations, or take other actions

which may prevent or delay clearance or approval of our product under development or impact our ability to modify our currently approved

or cleared product on a timely basis.

Any delay in, or

failure to receive or maintain, clearance or approval for our product under development could prevent us from generating revenue from

these products or achieving profitability.

In addition, even

after we have obtained the proper regulatory clearance or approval to market a product, the FDA has the power to require us to conduct

post-market surveillance on our product. These studies can be very expensive and time consuming to conduct. Failure to comply with those

studies in a timely manner could result in the revocation of the 510(k) clearance for a product that is subject to such surveillance

and the recall or withdrawal of the product, which could prevent us from generating sales from that product in the United States.

Additionally, as

part of the conformity assessment process, medical device manufacturers must carry out a clinical evaluation of their medical devices

to verify that they comply with the relevant Essential Requirements covering safety and performance. A clinical evaluation includes an

assessment of whether a medical device’s performance is in accordance with its intended use and that the known and foreseeable

risks linked to the use of the device under normal conditions are minimized and acceptable when weighed against the benefits of its intended

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

Filing HTML rendered to line-structured narrative text by the shipped reducer (datafeeds.edgar_fulltext.visible_text, keep_table_headers=True): scripts and inline-XBRL headers are dropped, and table content is reduced to its short label cells — numeric table data is not rendered and is therefore not counted. The same rendering is used for every year, so a year-over-year comparison is like for like.

The text is our rendering of the filing, not a facsimile: original pagination, typography and tables are not reproduced, and the numbers live in the financial statements (FA).

The outline locates item HEADINGS in this document. Only Items 1A and 7 have certified boundaries elsewhere in the terminal (the redline and the narrative-overlap number); every span here runs from one heading found to the next heading found.

How the outline was chosen. It is the longest chain of item headings that runs forward through both the document and the standard item order: 23 headings are on that chain and 17 further heading-shaped lines are not — the table-of-contents echo of every item, cross-references and exhibit-list mentions. Each entry's length is measured from its heading to the next heading on the chain.