|
INTRODUCTORY NOTE
|
| | | | 1 | | |
|
FREQUENTLY USED TERMS
|
| | | | 2 | | |
|
有關前瞻性陳述的警示説明
|
| | | | 4 | | |
|
招股説明書摘要
|
| | | | 6 | | |
|
THE OFFERING
|
| | | | 9 | | |
|
RISK FACTORS
|
| | | | 11 | | |
|
USE OF PROCEEDS
|
| | | | 36 | | |
| DILUTION | | | | | 37 | | |
|
市場價格和股息信息
|
| | | | 38 | | |
|
未經審計的備考簡明合併財務信息
|
| | | | 39 | | |
| BUSINESS | | | | | 50 | | |
|
蜻蜓管理層對財務狀況和經營成果的討論和分析
|
| | | | 68 | | |
|
CNTQ管理層對財務狀況和經營成果的討論和分析
|
| | | | 85 | | |
| MANAGEMENT | | | | | 90 | | |
|
高管和董事薪酬
|
| | | | 97 | | |
|
某些關係和關聯人交易
|
| | | | 104 | | |
|
證券説明
|
| | | | 108 | | |
|
某些受益所有者和管理層的擔保所有權
|
| | | | 114 | | |
|
SELLING STOCKHOLDER
|
| | | | 116 | | |
|
針對非美國持有者的美國聯邦所得税考慮因素
|
| | | | 117 | | |
|
CHEF EQUITY FACILITY
|
| | | | 120 | | |
|
分配計劃(利益衝突)
|
| | | | 124 | | |
|
LEGAL MATTERS
|
| | | | 127 | | |
| EXPERTS | | | | | 127 | | |
|
您可以在哪裏找到更多信息
|
| | | | 128 | | |
|
財務報表索引
|
| | | | F-1 | | |
| | |
Number of
Shares |
| |
Percentage of
Outstanding Shares |
| ||||||
蜻蜓現有股東(1)
|
| | | | 38,576,648 | | | | | | 90.1% | | |
CNTQ現有公眾股東(2)(3)
|
| | | | 576,438 | | | | | | 1.3% | | |
Initial Stockholders(4)(5)
|
| | | | 3,662,500 | | | | | | 8.6% | | |
Pro forma Common Stock(6)
|
| | | | 42,815,586 | | | | | | 100.0% | | |
| | |
CNTQ
(Historical) |
| |
Legacy
Dragonfly (Historical) |
| |
Transaction
Accounting Adjustments |
| | | | |
Pro Forma
Combined |
| ||||||||||||
ASSETS | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Current assets: | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
現金和現金等價物
|
| | | $ | 316 | | | | | $ | 10,517 | | | | | $ | 31,996 | | | |
A
|
| | | $ | 22,644 | | |
| | | | | | | | | | | | | | | | | 73,486 | | | |
B
|
| | | | | | |
| | | | | | | | | | | | | | | | | (29,342) | | | |
C
|
| | | | | | |
| | | | | | | | | | | | | | | | | (39,312) | | | |
D
|
| | | | | | |
| | | | | | | | | | | | | | | | | (4,000) | | | |
H
|
| | | | | | |
| | | | | | | | | | | | | | | | | (21,017) | | | |
J
|
| | | | | | |
Restricted cash
|
| | | | — | | | | | | 3,044 | | | | | | (3,044) | | | |
D
|
| | | | — | | |
Accounts receivable
|
| | | | — | | | | | | 3,820 | | | | | | — | | | | | | | | | 3,820 | | |
Inventory
|
| | | | — | | | | | | 39,487 | | | | | | — | | | | | | | | | 39,487 | | |
預付費用和其他流動資產
|
| | | | 171 | | | | | | 5,749 | | | | | | (2,709) | | | |
C
|
| | | | 3,211 | | |
Prepaid inventory
|
| | | | — | | | | | | 3,729 | | | | | | — | | | | | | | | | 3,729 | | |
Total current assets
|
| | | | 487 | | | | | | 66,346 | | | | | | 6,058 | | | | | | | | | 72,891 | | |
信託賬户中持有的投資
|
| | | | 31,996 | | | | | | — | | | | | | (31,996) | | | |
A
|
| | | | — | | |
延期發行成本
|
| | | | — | | | | | | — | | | | | | 1,000 | | | |
I
|
| | | | 1,000 | | |
財產和設備,淨額
|
| | | | — | | | | | | 9,816 | | | | | | — | | | | | | | | | 9,816 | | |
Deferred tax asset
|
| | | | — | | | | | | 1,254 | | | | | | — | | | | | | | | | 1,254 | | |
經營性租賃使用權資產
|
| | | | — | | | | | | 4,878 | | | | | | — | | | | | | | | | 4,878 | | |
Total assets
|
| | | $ | 32,483 | | | | | $ | 82,294 | | | | | $ | (24,938) | | | | | | | | $ | 89,839 | | |
負債、臨時權益和股東權益(虧損)
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
流動負債: | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
應付賬款和應計費用
|
| | | $ | 1,174 | | | | | $ | 10,851 | | | | | $ | — | | | | | | | | $ | 12,025 | | |
Customer deposits
|
| | | | — | | | | | | 287 | | | | | | — | | | | | | | | | 287 | | |
Income tax payable
|
| | | | 39 | | | | | | — | | | | | | — | | | | | | | | | 39 | | |
應付票據本期部分
|
| | | | — | | | | | | 16,529 | | | | | | (16,529) | | | |
D
|
| | | | — | | |
經營租賃負債,本期部分
|
| | | | — | | | | | | 1,157 | | | | | | — | | | | | | | | | 1,157 | | |
發行普通股的義務
|
| | | | — | | | | | | — | | | | | | 1,000 | | | |
I
|
| | | | 1,000 | | |
Promissory note – related party
|
| | | | 400 | | | | | | — | | | | | | (400) | | | |
C
|
| | | | — | | |
流動負債總額
|
| | | | 1,613 | | | | | | 28,824 | | | | | | (15,929) | | | | | | | | | 14,508 | | |
經營性租賃負債,扣除當期部分
|
| | | | — | | | | | | 3,821 | | | | | | — | | | | | | | | | 3,821 | | |
應付票據-非流動,扣除債務貼現後的淨額
|
| | | | — | | | | | | 24,182 | | | | | | 20,537 | | | |
B
|
| | | | 18,422 | | |
| | | | | | | | | | | | | | | | | (2,115) | | | |
C
|
| | | | | | |
| | | | | | | | | | | | | | | | | (24,182) | | | |
D
|
| | | | | | |
Warrant liabilities
|
| | | | 1,990 | | | | | | — | | | | | | 52,949 | | | |
B
|
| | | | 54,939 | | |
Total liabilities
|
| | | | 3,603 | | | | | | 56,827 | | | | | | 31,260 | | | | | | | | | 91,690 | | |
可能贖回的普通股
|
| | | | 31,706 | | | | | | — | | | | | | (31,706) | | | |
E
|
| | | | — | | |
可轉換優先股
|
| | | | — | | | | | | 2,000 | | | | | | (2,000) | | | |
F
|
| | | | — | | |
股東權益(虧損) | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Common stock
|
| | | | — | | | | | | 5 | | | | | | 3 | | | |
E
|
| | | | 40 | | |
| | | | | | | | | | | | | | | | | 34 | | | |
F
|
| | | | | | |
| | | | | | | | | | | | | | | | | (2) | | | |
J
|
| | | | | | |
新增實收資本
|
| | | | — | | | | | | 18,480 | | | | | | (28,001) | | | |
C
|
| | | | 307 | | |
| | | | | | | | | | | | | | | | | 31,703 | | | |
E
|
| | | | | | |
| | | | | | | | | | | | | | | | | 1,966 | | | |
F
|
| | | | | | |
| | | | | | | | | | | | | | | | | (2,811) | | | |
G
|
| | | | | | |
| | | | | | | | | | | | | | | | | (21,015) | | | |
J
|
| | | | | | |
累計(虧損)收益
|
| | | | (2,826) | | | | | | 4,982 | | | | | | (1,535) | | | |
C
|
| | | | (2,198) | | |
| | | | | | | | | | | | | | | | | (1,645) | | | |
D
|
| | | | | | |
| | | | | | | | | | | | | | | | | 2,826 | | | |
G
|
| | | | | | |
| | | | | | | | | | | | | | | | | (4,000) | | | |
H
|
| | | | | | |
股東權益合計(虧損)
|
| | | | (2,826) | | | | | | 23,467 | | | | | | (22,492) | | | | | | | | | (1,851) | | |
總負債、臨時權益和股東權益(虧損)
|
| | | $ | 32,483 | | | | | $ | 82,294 | | | | | $ | (24,938) | | | | | | | | $ | 89,839 | | |
| | |
CNTQ
(Historical) |
| |
Legacy
Dragonfly (Historical) |
| |
Transaction
Accounting Adjustments |
| | | | |
Pro Forma
Combined |
| ||||||||||||
Net Sales
|
| | | $ | — | | | | | $ | 66,042 | | | | | $ | — | | | | | | | | $ | 66,042 | | |
Cost of goods sold
|
| | | | — | | | | | | 46,481 | | | | | | — | | | | | | | | | 46,481 | | |
Operating expenses: | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
組建和運營成本
|
| | | | 1,623 | | | | | | — | | | | | | — | | | | | | | | | 1,623 | | |
Franchise tax expense
|
| | | | 151 | | | | | | — | | | | | | — | | | | | | | | | 151 | | |
研發
|
| | | | — | | | | | | 1,951 | | | | | | — | | | | | | | | | 1,951 | | |
一般和行政
|
| | | | — | | | | | | 13,716 | | | | | | — | | | | | | | | | 13,716 | | |
Selling and marketing
|
| | | | — | | | | | | 9,331 | | | | | | — | | | | | | | | | 9,331 | | |
Loss from operations
|
| | | | (1,774) | | | | | | (5,437) | | | | | | — | | | | | | | | | (7,211) | | |
Other income (expense): | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Interest expense
|
| | | | — | | | | | | (3,657) | | | | | | 3,657 | | | |
DD
|
| | | | (12,826) | | |
| | | | | | | | | | | | | | | | | (12,826) | | | |
EE
|
| | | | | | |
資產處置損失
|
| | | | — | | | | | | (62) | | | | | | — | | | | | | | | | (62) | | |
信託賬户中的投資淨收益
|
| | | | 469 | | | | | | — | | | | | | (469) | | | |
AA
|
| | | | — | | |
權證負債公允價值變動
|
| | | | 46 | | | | | | — | | | | | | — | | | | | | | | | 46 | | |
其他收入(費用)合計
|
| | | | 515 | | | | | | (3,719) | | | | | | (9,638) | | | | | | | | | (12,842) | | |
所得税前收入(虧損)
|
| | | | (1,259) | | | | | | (9,156) | | | | | | (9,638) | | | | | | | | | (20,053) | | |
Income tax benefit
|
| | | | 39 | | | | | | (1,700) | | | | | | — | | | | | | | | | (1,661) | | |
Net income (loss)
|
| | | $ | (1,298) | | | | | $ | (7,456) | | | | | $ | (9,638) | | | | | | | | $ | (18,392) | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | |
每股淨收益(虧損)(注4): | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
加權平均流通股-基本
|
| | | | 13,957,179 | | | | | | 21,131,993 | | | | | | | | | | | | | | | | | |
Net income per share – basic
|
| | | $ | (0.09) | | | | | $ | (0.35) | | | | | | | | | | | | | | | | | |
加權平均流通股- 稀釋
|
| | | | 13,957,179 | | | | | | 21,131,993 | | | | | | | | | | | | | | | | | |
Net income per share – diluted
|
| | | $ | (0.09) | | | | | $ | (0.35) | | | | | | | | | | | | | | | | | |
加權平均流通股 -基本和稀釋
|
| | | | | | | | | | | | | | | | | | | | | | | | | 42,815,586 | | |
每股淨虧損 - 基本股和攤薄股
|
| | | | | | | | | | | | | | | | | | | | | | | | $ | (0.43) | | |
| | |
CNTQ
(Historical) |
| |
Dragonfly
(Historical) |
| |
Transaction
Accounting Adjustments |
| | | | |
Pro Forma
Combined |
| ||||||||||||
Net Sales
|
| | | $ | — | | | | | $ | 78,000 | | | | | $ | — | | | | | | | | $ | 78,000 | | |
Cost of goods sold
|
| | | | — | | | | | | 48,375 | | | | | | — | | | | | | | | | 48,375 | | |
Operating expenses: | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
組建和運營成本
|
| | | | 292 | | | | | | — | | | | | | — | | | | | | | | | 292 | | |
Franchise tax expense
|
| | | | 66 | | | | | | — | | | | | | — | | | | | | | | | 66 | | |
研發
|
| | | | — | | | | | | 2,689 | | | | | | — | | | | | | | | | 2,689 | | |
一般和行政
|
| | | | — | | | | | | 10,621 | | | | | | 19,626 | | | |
BB
|
| | | | 34,247 | | |
| | | | | | | | | | | | | | | | | 4,000 | | | |
CC
|
| | | | | | |
Selling and marketing
|
| | | | — | | | | | | 9,848 | | | | | | — | | | | | | | | | 9,848 | | |
運營(虧損)收入
|
| | | | (358) | | | | | | 6,467 | | | | | | (23,626) | | | | | | | | | (17,517) | | |
Other income (expense): | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Other income
|
| | | | — | | | | | | 1 | | | | | | — | | | | | | | | | 1 | | |
Interest expense
|
| | | | — | | | | | | (519) | | | | | | 519 | | | |
DD
|
| | | | (14,002) | | |
| | | | | | | | | | | | | | | | | (14,002) | | | |
EE
|
| | | | | | |
清償債務損失
|
| | | | — | | | | | | — | | | | | | (1,645) | | | |
DD
|
| | | | (1,645) | | |
Warrant issuance costs
|
| | | | (19) | | | | | | — | | | | | | — | | | | | | | | | (19) | | |
私募認股權證銷售虧損
|
| | | | (1,254) | | | | | | — | | | | | | — | | | | | | | | | (1,254) | | |
信託賬户中的投資淨收益
|
| | | | 24 | | | | | | — | | | | | | (24) | | | |
AA
|
| | | | — | | |
權證負債公允價值變動
|
| | | | 3,517 | | | | | | — | | | | | | — | | | | | | | | | 3,517 | | |
其他收入(費用)合計
|
| | | | 2,268 | | | | | | (518) | | | | | | (15,152) | | | | | | | | | (13,402) | | |
所得税前收入(虧損)
|
| | | | 1,910 | | | | | | 5,949 | | | | | | (38,778) | | | | | | | | | (30,919) | | |
Income tax expense
|
| | | | — | | | | | | 1,611 | | | | | | — | | | | | | | | | 1,611 | | |
Net income (loss)
|
| | | $ | 1,910 | | | | | $ | 4,338 | | | | | $ | (38,778) | | | | | | | | $ | (32,530) | | |
每股淨收益(虧損)(注4): | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
加權平均流通股 -基本
|
| | | | 7,732,021 | | | | | | 20,101,129 | | | | | | | | | | | | | | | | | |
Net income per share – basic
|
| | | $ | 0.25 | | | | | $ | 0.15 | | | | | | | | | | | | | | | | | |
加權平均流通股- 稀釋
|
| | | | 7,991,952 | | | | | | 21,931,108 | | | | | | | | | | | | | | | | | |
Net income per share – diluted
|
| | | $ | 0.24 | | | | | $ | 0.13 | | | | | | | | | | | | | | | | | |
加權平均流通股 -基本和稀釋
|
| | | | | | | | | | | | | | | | | | | | | | | | | 42,815,586 | | |
每股淨虧損 - 基本股和攤薄股
|
| | | | | | | | | | | | | | | | | | | | | | | | $ | (0.76) | | |
| | |
Nine Months Ended
September 30, 2022(1) |
| |
Year Ended
December 31, 2021(1) |
| ||||||
Pro forma net loss
|
| | | $ | (18,392) | | | | | $ | (32,530) | | |
加權平均流通股 - 基本和稀釋(2)
|
| | | | 42,815,586 | | | | | | 42,815,586 | | |
預計每股淨虧損 - 基本股和攤薄股
|
| | | $ | (0.43) | | | | | $ | (0.76) | | |
Excluded securities:(3)
|
| | | | | | | | | | | | |
Earnout Shares
|
| | | | 40,000,000 | | | | | | 40,000,000 | | |
Public Warrants
|
| | | | 9,487,500 | | | | | | 9,487,500 | | |
Private Warrants
|
| | | | 4,627,858 | | | | | | 4,627,858 | | |
Dragonfly Options
|
| | | | 3,664,975 | | | | | | 3,664,975 | | |
Penny Warrants
|
| | | | 2,593,056 | | | | | | 2,593,056 | | |
$10 Warrants
|
| | | | 1,600,000 | | | | | | 1,600,000 | | |
| | |
截至9月30日的9個月
|
| |||||||||||||||||||||
| | |
2022
|
| |
% Net
Sales |
| |
2021
|
| |
% Net
Sales |
| ||||||||||||
| | |
(in thousands)
|
| |||||||||||||||||||||
Net Sales
|
| | | $ | 66,042 | | | | | | 100.0 | | | | | $ | 57,821 | | | | | | 100.0 | | |
Cost of Goods Sold
|
| | | | 46,481 | | | | | | 70.4 | | | | | | 34,314 | | | | | | 59.3 | | |
Gross profit
|
| | | | 19,561 | | | | | | 29.6 | | | | | | 23,507 | | | | | | 40.7 | | |
Operating expenses
|
| | | | | | | | | | | | | | | | | | | | | | | | |
研發
|
| | | | 1,951 | | | | | | 3.0 | | | | | | 1,899 | | | | | | 3.3 | | |
Sales and marketing
|
| | | | 9,331 | | | | | | 14.1 | | | | | | 6,654 | | | | | | 11.5 | | |
一般和行政
|
| | | | 13,716 | | | | | | 20.8 | | | | | | 8,428 | | | | | | 14.6 | | |
總運營費用
|
| | | | 24,998 | | | | | | 37.9 | | | | | | 16,981 | | | | | | 29.4 | | |
運營(虧損)收入
|
| | | | (5,437) | | | | | | (8.2) | | | | | | 6,526 | | | | | | 11.3 | | |
Other (Expense) Income | | | | | | | | | | | | | | | | | | | | | | | | | |
Interest (Expense) Income
|
| | | | (3,657) | | | | | | (5.5) | | | | | | 0 | | | | | | 0.0 | | |
資產處置損失
|
| | | | (62) | | | | | | (0.1) | | | | | | (124) | | | | | | (0.2) | | |
其他(費用)收入合計
|
| | | | (3,719) | | | | | | (5.6) | | | | | | (124) | | | | | | (0.2) | | |
(Loss) Income Before Taxes
|
| | | | (9,156) | | | | | | (13.9) | | | | | | 6,402 | | | | | | 11.1 | | |
所得税(福利)準備
|
| | | | (1,700) | | | | | | (2.6) | | | | | | 1,981 | | | | | | 3.4 | | |
Net (Loss) Income
|
| | | $ | (7,456) | | | | | | (11.3) | | | | | $ | 4,421 | | | | | | 7.6 | | |
| | |
截至9月30日的9個月
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
| | |
(in thousands)
|
| |||||||||
Retailer
|
| | | | 35,211 | | | | | | 44,221 | | |
Distributor
|
| | | | 6,544 | | | | | | 6,910 | | |
DTC
|
| | | | 41,755 | | | | | | 51,131 | | |
% Net Sales
|
| | | | 63.2 | | | | | | 88.4 | | |
OEM
|
| | | | 24,287 | | | | | | 6,690 | | |
% Net Sales
|
| | | | 36.8 | | | | | | 11.6 | | |
Net Sales
|
| | | $ | 66,042 | | | | | $ | 57,821 | | |
| | |
Years ended December 31,
|
| |||||||||||||||||||||
| | |
2021
|
| |
% Net
Sales |
| |
2020
|
| |
% Net
Sales |
| ||||||||||||
| | |
(in thousands)
|
| |||||||||||||||||||||
Net Sales
|
| | | $ | 78,000 | | | | | | 100.0 | | | | | $ | 47,187 | | | | | | 100.0 | | |
Cost of Goods Sold
|
| | | | 48,375 | | | | | | 62.0 | | | | | | 26,580 | | | | | | 56.3 | | |
Gross profit
|
| | | | 29,625 | | | | | | 38.0 | | | | | | 20,607 | | | | | | 43.7 | | |
Operating expenses | | | | | | | | | | | | | | | | | | | | | | | | | |
研發
|
| | | | 2,689 | | | | | | 3.4 | | | | | | 1,239 | | | | | | 2.6 | | |
一般和行政
|
| | | | 10,621 | | | | | | 13.6 | | | | | | 4,662 | | | | | | 9.9 | | |
Sales and marketing
|
| | | | 9,848 | | | | | | 12.6 | | | | | | 5,960 | | | | | | 12.6 | | |
總運營費用
|
| | | | 23,158 | | | | | | 29.7 | | | | | | 11,861 | | | | | | 25.1 | | |
運營收入
|
| | | | 6,467 | | | | | | 8.3 | | | | | | 8,746 | | | | | | 18.5 | | |
Other Income (Expense) | | | | | | | | | | | | | | | | | | | | | | | | | |
Other Income
|
| | | | 1 | | | | | | 0.0 | | | | | | 15 | | | | | | 0.0 | | |
Interest Income (Expense)
|
| | | | (519) | | | | | | (0.7) | | | | | | 3 | | | | | | 0.0 | | |
其他收入(費用)合計
|
| | | | (518) | | | | | | (0.7) | | | | | | 18 | | | | | | 0.0 | | |
Income Before Taxes
|
| | | | 5,949 | | | | | | 7.6 | | | | | | 8,764 | | | | | | 18.6 | | |
Income Tax Expense
|
| | | | 1,611 | | | | | | 2.1 | | | | | | 1,886 | | | | | | 4.0 | | |
Net Income
|
| | | $ | 4,338 | | | | | | 5.6 | | | | | $ | 6,878 | | | | | | 14.6 | | |
| | |
Years ended December 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
| | |
(in thousands)
|
| |||||||||
Retailer
|
| | | | 59,042 | | | | | | 33,314 | | |
Distributor
|
| | | | 10,733 | | | | | | 10,381 | | |
DTC
|
| | | | 69,775 | | | | | | 43,695 | | |
% Net Sales
|
| | | | 89.5 | | | | | | 92.6 | | |
OEM
|
| | | | 8,225 | | | | | | 3,492 | | |
% Net Sales
|
| | | | 10.5 | | | | | | 7.4 | | |
Net Sales
|
| | | $ | 78,000 | | | | | $ | 47,187 | | |
| | |
截至9月30日的9個月
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
| | |
(in thousands)
|
| |||||||||
Net income
|
| | | $ | (7,456) | | | | | $ | 4,421 | | |
Interest Expense
|
| | | | 3,657 | | | | | | — | | |
Taxes
|
| | | | (1,700) | | | | | | 1,981 | | |
折舊攤銷
|
| | | | 648 | | | | | | 432 | | |
EBITDA
|
| | | | (4,851) | | | | | | 6,834 | | |
Adjusted for: | | | | | | | | | | | | | |
股票薪酬(1)
|
| | | | 1,155 | | | | | | 428 | | |
ERP Implementation(2)
|
| | | | 198 | | | | | | 190 | | |
本票寬免(3)
|
| | | | 469 | | | | | | — | | |
業務合併費用(4)
|
| | | | 1,886 | | | | | | — | | |
Adjusted EBITDA
|
| | | $ | (1,143) | | | | | $ | 7,452 | | |
| | |
Years ended December 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
| | |
(in thousands)
|
| |||||||||
Net income
|
| | | $ | 4,338 | | | | | $ | 6,878 | | |
利息和其他費用(收入)
|
| | | | 518 | | | | | | (18) | | |
Taxes
|
| | | | 1,611 | | | | | | 1,886 | | |
折舊攤銷
|
| | | | 617 | | | | | | 198 | | |
EBITDA
|
| | | | 7,084 | | | | | | 8,944 | | |
Adjusted for: | | | | | | | | | | | | | |
Stock-Based Compensation(1)
|
| | | | 734 | | | | | | 351 | | |
ERP Implementation(2)
|
| | | | 233 | | | | | | 26 | | |
Debt Transaction(3)
|
| | | | 258 | | | | | | — | | |
Loss on Disposal of Assets(4)
|
| | | | 124 | | | | | | — | | |
業務合併費用(5)
|
| | | | 294 | | | | | | 49 | | |
Adjusted EBITDA
|
| | | $ | 8,727 | | | | | $ | 9,370 | | |
| | |
截至9月30日的9個月
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
| | |
(in thousands)
|
| |||||||||
由經營活動提供/(用於)經營活動的淨現金
|
| | | $ | (24,711) | | | | | $ | (2,733) | | |
由投資活動提供/(用於)投資活動的淨現金
|
| | | $ | (6,065) | | | | | $ | (2,479) | | |
由融資活動提供/(用於)融資活動的淨現金
|
| | | $ | 15,707 | | | | | $ | 26 | | |
| | |
Years ended December 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
| | |
(in thousands)
|
| |||||||||
由經營活動提供/(用於)經營活動的淨現金
|
| | | $ | (13,573) | | | | | $ | 6,640 | | |
由投資活動提供/(用於)投資活動的淨現金
|
| | | | (2,909) | | | | | | (1,410) | | |
由融資活動提供/(用於)融資活動的淨現金
|
| | | | 38,906 | | | | | | 12 | | |
| 辦公傢俱和設備 | | | 3 to 7 years | |
| Vehicles | | | 5 years | |
| 機械設備 | | | 3 to 7 years | |
| 租賃改進 | | | 剩餘租賃期 | |
Name
|
| |
Age
|
| |
Position(s) Held
|
|
Dr. Denis Phares | | |
50
|
| |
創始人、首席執行官兼董事會主席
|
|
John Marchetti | | |
52
|
| | 首席財務官 | |
Nicole Harvey | | |
44
|
| |
總法律顧問、合規官和公司祕書
|
|
Luisa Ingargiola | | |
55
|
| | 獨立董事 | |
Brian Nelson | | |
51
|
| | 獨立董事 | |
Perry Boyle | | |
59
|
| | Director | |
Jonathan Bellows | | |
46
|
| | Director | |
Rick Parod | | |
69
|
| | Director | |
Karina Edmonds | | |
51
|
| | Director | |
姓名和主要職務
|
| |
Year
|
| |
Salary
($) |
| |
Bonus
($)(1) |
| |
Stock
Awards ($) |
| |
Option
Awards ($)(2) |
| |
Non-Equity
Incentive Plan Compensation ($) |
| |
Non-Qualified
Deferred Compensation Earnings ($) |
| |
All Other
Compensation ($)(3) |
| |
Total
($) |
| |||||||||||||||||||||||||||
Dr. Denis Phares
首席執行官 |
| | | | 2021 | | | | | | 579,593 | | | | | | 362,137 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 22,234 | | | | | | 963,964 | | |
Sean Nichols(4)
首席運營官 |
| | | | 2021 | | | | | | 579,593 | | | | | | 362,137 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 20,244 | | | | | | 961,974 | | |
John Marchetti(5)
首席財務官 |
| | | | 2021 | | | | | | 91,154 | | | | | | 82,000 | | | | | | — | | | | | | 682,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | 855,154 | | |
| | |
Option Awards
|
| |||||||||||||||||||||||||||
Name
|
| |
Number of
Securities Underlying Unexercised Options (#) Exercisable |
| |
Number of
Securities Underlying Unexercised Options (#) Unexercisable |
| |
Equity Incentive
Plan Awards Number of Securities Underlying Unexercised Unearned Options (#) |
| |
Option
Exercise Price ($) |
| |
Option
Expiration Date |
| |||||||||||||||
Dr. Denis Phares
|
| | | | — | | | | | | 250,000(1) | | | | | | — | | | | | | 0.41 | | | | | | 12/4/24 | | |
Sean Nichols
|
| | | | — | | | | | | 250,000(1) | | | | | | — | | | | | | 0.38 | | | | | | 12/4/29 | | |
John Marchetti
|
| | | | 200,000(2) | | | | | | — | | | | | | — | | | | | | 3.41 | | | | | | 9/12/31 | | |
Name
|
| |
or Paid
in Cash ($) |
| |
Stock
Awards ($) |
| |
Option
Awards ($)(1)(2) |
| |
All Other
Compensation ($) |
| |
Total ($)
|
| |||||||||||||||
Luisa Ingargiola
|
| | | | — | | | | | | — | | | | | | 281,325 | | | | | | — | | | | | | 281,325 | | |
受益人姓名和地址
|
| |
Number of
Shares of Common Stock Beneficially Owned |
| |
%
|
| ||||||
5% Holders: | | | | | | | | | | | | | |
Dynavolt Technology (HK) Ltd.
|
| | | | 11,820,900 | | | | | | 27.3% | | |
Jonas Grossman(1)(2)(3)
|
| | | | 3,030,500 | | | | | | 7.0% | | |
Chardan NeXTech Investments 2 LLC(1)(2)(3)
|
| | | | 3,030,500 | | | | | | 7.0% | | |
David Gong
|
| | | | 2,364,180 | | | | | | 5.5% | | |
Sean Nichols(4)(6)
|
| | | | 3,558,683 | | | | | | 8.2% | | |
執行幹事和董事: | | | | | | | | | | | | | |
Dr. Denis Phares(4)(5)
|
| | | | 15,899,110 | | | | | | 36.7% | | |
Nicole Harvey
|
| | | | 11,821 | | | | | | * | | |
John Marchetti
|
| | | | — | | | | | | — | | |
Luisa Ingargiola
|
| | | | — | | | | | | — | | |
Brian Nelson
|
| | | | — | | | | | | — | | |
Perry Boyle
|
| | | | 22,000 | | | | | | * | | |
Jonathan Bellows
|
| | | | — | | | | | | — | | |
Rick Parod
|
| | | | — | | | | | | — | | |
Karina Edmonds
|
| | | | — | | | | | | — | | |
Selling Stockholder
|
| |
Shares
Beneficially Owned Before this Offering |
| |
Percentage of
Outstanding Shares Beneficially Owned Before this Offering |
| |
Shares to be
Sold in this Offering Assuming the Company issues the Maximum Number of Shares Under the Purchase Agreement |
| |
Percentage of
Outstanding Shares Beneficially Owned After this Offering |
| ||||||||||||
查爾丹資本市場有限責任公司(1)
|
| | | | 15,000(2) | | | | | | * | | | | | | 21,512,027(3) | | | | | | * | | |
假設每股平均收購價
|
| |
Number of
Registered Shares to be Issued if Full Purchase(1) |
| |
Percentage of
Outstanding Shares After Giving Effect to the Issuance to CCM(2) |
| |
Proceeds from
the Sale of Shares to CCM Under the Purchase Agreement(1) |
| |||||||||
$5.00
|
| | | | 21,512,027 | | | | | | 49.7% | | | | | $ | 107,560,135 | | |
$6.00
|
| | | | 21,512,027 | | | | | | 49.7% | | | | | $ | 129,072,162 | | |
$7.00
|
| | | | 21,428,571 | | | | | | 49.5% | | | | | $ | 149,999,997 | | |
$8.00
|
| | | | 18,750,000 | | | | | | 43.3% | | | | | $ | 150,000,000 | | |
$9.00
|
| | | | 16,666,666 | | | | | | 38.5% | | | | | $ | 149,999,994 | | |
$10.75(3) | | | | | 13,953,488 | | | | | | 32.2% | | | | | $ | 149,999,996 | | |
| 財務報表 | | | | | | | |
|
獨立註冊會計師事務所報告
|
| | | | F-2 | | |
|
Balance Sheets as of December 31, 2021 and December 31, 2020
|
| | | | F-3 | | |
|
截至2021年12月31日的年度和2020年6月23日(開始)至2020年12月31日期間的經營報表
|
| | | | F-4 | | |
|
截至2021年12月31日的年度股東權益(虧損)變動表和
自2020年6月23日(開始)至2020年12月31日 |
| | | | F-5 | | |
|
截至2021年12月31日的年度及2020年6月23日(開始)至2020年12月31日的現金流量表
|
| | | | F-6 | | |
|
財務報表附註
|
| | | | F-7 | | |
|
截至2022年9月30日(未經審計)和2021年12月31日的精簡資產負債表
|
| | | | F-22 | | |
|
截至2022年9月30日的9個月未經審計的經營簡明報表
and 2021 |
| | | | F-23 | | |
|
前九個月未經審計的股東(虧損)權益變動簡明報表
ended September 30, 2022 and 2021 |
| | | | F-24 | | |
|
截至2022年9月30日的9個月未經審計的現金流量簡明報表
and 2021 |
| | | | F-25 | | |
|
未經審計的簡明財務報表附註
|
| | | | F-26 | | |
| 財務報表 | | | | | | | |
|
獨立註冊會計師事務所報告
|
| | | | F-50 | | |
|
Balance Sheets as of December 31, 2021 and December 31, 2020
|
| | | | F-51 | | |
|
截至2021年12月31日和2020年12月31日的年度營業報表
|
| | | | F-52 | | |
|
截至2021年12月31日的年度股東權益(虧損)變動表和
December 31, 2020 |
| | | | F-53 | | |
|
截至2021年12月31日和2020年12月31日的年度現金流量表
|
| | | | F-54 | | |
|
財務報表附註
|
| | | | F-55 | | |
|
2022年9月30日和2021年12月31日的簡明資產負債表(未經審計)
|
| | | | F-74 | | |
|
截至2022年和2021年9月30日的9個月的簡明運營報表
(unaudited) |
| | | | F-75 | | |
|
截至2022年9月30日和2021年9月30日的9個月股東權益變動簡明報表(未經審計)
|
| | | | F-76 | | |
|
截至2022年和2021年9月30日止九個月現金流量表簡表
(unaudited) |
| | | | F-77 | | |
|
財務報表未經審計附註
|
| | | | F-78 | | |
| | |
December 31,
2021 |
| |
December 31,
2020 |
| ||||||
ASSETS | | | | | | | | | | | | | |
Current assets: | | | | | | | | | | | | | |
Cash
|
| | | $ | 799,808 | | | | | $ | 25,000 | | |
Prepaid expenses
|
| | | | 302,590 | | | | | | — | | |
Total current assets
|
| | | | 1,102,398 | | | | | | 25,000 | | |
信託賬户中持有的投資
|
| | | | 128,421,215 | | | | | | — | | |
Total Assets
|
| | | $ | 129,523,613 | | | | | $ | 25,000 | | |
負債、可能贖回的普通股和股東權益(虧損)
|
| | | | | | | | | | | | |
流動負債: | | | | | | | | | | | | | |
Accounts payable
|
| | | $ | 16,862 | | | | | $ | — | | |
Accrued expenses
|
| | | | 31,749 | | | | | | 1,000 | | |
Franchise tax payable
|
| | | | 65,600 | | | | | | — | | |
流動負債總額
|
| | | | 114,211 | | | | | | 1,000 | | |
Warrant liabilities
|
| | | | 2,036,258 | | | | | | — | | |
Total Liabilities
|
| | | | 2,150,469 | | | | | | 1,000 | | |
承付款和或有事項 | | | | | | | | | | | | | |
普通股,面值0.0001美元;12,650,000股,贖回價值為0股
of $10.15 at December 31, 2021 and December 31, 2020, respectively |
| | | | 128,397,500 | | | | | | — | | |
股東權益(虧損) | | | | | | | | | | | | | |
優先股,面值0.0001美元;授權1,000,000股;未發行或
未償還金額分別為2021年12月31日和2020年12月31日 |
| | | | — | | | | | | — | | |
分別於2021年12月31日和2020年12月31日發行和發行的普通股,面值0.0001美元;授權股份50,000,000股;已發行和已發行股票3,162,500股(不包括12,650,000股和12,650,000股,可能需要贖回)
|
| | | | 317 | | | | | | 317 | | |
新增實收資本
|
| | | | — | | | | | | 24,683 | | |
Accumulated deficit
|
| | | | (1,024,673) | | | | | | (1,000) | | |
股東權益合計(虧損)
|
| | | | (1,024,356) | | | | | | 24,000 | | |
總負債、可能贖回的普通股和股東(虧損)權益
|
| | | $ | 129,523,613 | | | | | $ | 25,000 | | |
| | |
For the year ended
December 31, 2021 |
| |
For the period from
June 23, 2020 (inception) through December 31, 2020 |
| ||||||
運營和組建成本
|
| | | $ | 292,074 | | | | | $ | 1,000 | | |
Franchise tax expense
|
| | | | 65,600 | | | | | | — | | |
Loss from operations
|
| | | | (357,674) | | | | | | (1,000) | | |
Warrant issuance costs
|
| | | | (18,797) | | | | | | — | | |
私募認股權證銷售虧損
|
| | | | (1,253,928) | | | | | | — | | |
信託賬户中的投資淨收益
|
| | | | 23,715 | | | | | | — | | |
權證負債公允價值變動
|
| | | | 3,517,171 | | | | | | — | | |
Net income (loss)
|
| | | $ | 1,910,487 | | | | | $ | (1,000) | | |
基本加權平均流通股
|
| | | | 7,732,021 | | | | | | 2,750,000 | | |
每股普通股基本淨收入(虧損)
|
| | | $ | 0.25 | | | | | $ | (0.00) | | |
稀釋加權平均流通股
|
| | | | 7,991,952 | | | | | | 2,750,000 | | |
稀釋後每股普通股淨收益(虧損)
|
| | | $ | 0.24 | | | | | $ | (0.00) | | |
| | |
Common Stock
|
| |
Additional
Paid-in Capital |
| |
Accumulated
Deficit |
| |
Total
Stockholders’ Equity (Deficit) |
| ||||||||||||||||||
| | |
Shares
|
| |
Amount
|
| ||||||||||||||||||||||||
Balance at June 23, 2020 (inception)
|
| | | | — | | | | | $ | — | | | | | $ | — | | | | | $ | — | | | | | $ | — | | |
向保薦人發行普通股(1)(2)
|
| | | | 3,162,500 | | | | | | 317 | | | | | | 24,683 | | | | | | — | | | | | | 25,000 | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | (1,000) | | | | | | (1,000) | | |
Balance at December 31, 2020
|
| | | | 3,162,500 | | | | | | 317 | | | | | | 24,683 | | | | | | (1,000) | | | | | | 24,000 | | |
分配給公開認股權證的首次公開發行(IPO)成本收益(扣除發行成本)
|
| | | | — | | | | | | — | | | | | | 15,052,646 | | | | | | — | | | | | | 15,052,646 | | |
普通股增加到贖回金額
|
| | | | — | | | | | | — | | | | | | (15,077,329) | | | | | | (2,934,160) | | | | | | (18,011,489) | | |
Net income
|
| | | | — | | | | | | — | | | | | | — | | | | | | 1,910,487 | | | | | | 1,910,487 | | |
Balance at December 31, 2021
|
| | | | 3,162,500 | | | | | $ | 317 | | | | | $ | — | | | | | $ | (1,024,673) | | | | | $ | (1,024,356) | | |
| | |
For the year ended
December 31, 2021 |
| |
For the Period from
June 23, 2020 (inception) Through December 31, 2020 |
| ||||||
經營活動現金流: | | | | | | | | | | | | | |
Net income (loss)
|
| | | $ | 1,910,487 | | | | | $ | (1,000) | | |
將淨收益(虧損)與經營活動中使用的現金淨額進行調整:
|
| | | | | | | | | | | | |
Warrant issuance costs
|
| | | | 18,797 | | | | | | — | | |
信託賬户中的投資淨收益
|
| | | | (23,715) | | | | | | — | | |
私募認股權證銷售虧損
|
| | | | 1,253,928 | | | | | | — | | |
權證負債公允價值變動
|
| | | | (3,517,171) | | | | | | — | | |
經營性資產和負債變動: | | | | | | | | | | | | | |
Accounts payable
|
| | | | 16,863 | | | | | | | | |
Accrued expenses
|
| | | | 30,749 | | | | | $ | 1,000 | | |
Prepaid expenses
|
| | | | (302,590) | | | | | | — | | |
Franchise tax payable
|
| | | | 65,600 | | | | | | — | | |
經營活動中使用的淨現金
|
| | | | (547,052) | | | | | | — | | |
投資活動現金流: | | | | | | | | | | | | | |
存入信託賬户的現金
|
| | | | (128,397,500) | | | | | | — | | |
投資活動中使用的淨現金
|
| | | | (128,397,500) | | | | | | — | | |
融資活動的現金流: | | | | | | | | | | | | | |
首次公開發行的收益,扣除支付的承銷商折扣後的淨額
|
| | | | 126,000,000 | | | | | | — | | |
本票 - 關聯方收益
|
| | | | 155,000 | | | | | | — | | |
本票還款 - 關聯方
|
| | | | (155,000) | | | | | | — | | |
向保薦人發行方正股票所得收益
|
| | | | — | | | | | | 25,000 | | |
私募認股權證銷售收益
|
| | | | 4,299,500 | | | | | | — | | |
支付產品費用
|
| | | | (580,140) | | | | | | — | | |
融資活動提供的現金淨額
|
| | | | 129,719,360 | | | | | | 25,000 | | |
Net Change in Cash
|
| | | | 774,808 | | | | | | 25,000 | | |
Cash – beginning of period
|
| | | | 25,000 | | | | | | — | | |
Cash – end of period
|
| | | $ | 799,808 | | | | | $ | 25,000 | | |
|
Gross proceeds
|
| | | $ | 126,500,000 | | |
| Less: | | | | | | | |
|
分配給公開認股權證的收益
|
| | | | (15,180,000) | | |
|
分配給普通股的發行成本
|
| | | | (933,989) | | |
| Plus: | | | | | | | |
|
賬面價值增加到贖回價值
|
| | | | 18,011,489 | | |
|
可能贖回的普通股
|
| | | $ | 128,397,500 | | |
| | |
For the year ended
December 31, 2021 |
| |
For the period
from June 23, 2020 (inception) through December 31, 2020 |
| ||||||
每股基本和稀釋後淨收益(虧損): | | | | | | | | | | | | | |
Numerator: | | | | | | | | | | | | | |
Net income (loss)
|
| | | $ | 1,910,487 | | | | | $ | (1,000) | | |
Denominator: | | | | | | | | | | | | | |
基本加權平均流通股
|
| | | | 7,732,021 | | | | | | 2,750,000 | | |
每股普通股基本淨收入(虧損)
|
| | | $ | 0.25 | | | | | $ | (0.00) | | |
稀釋加權平均流通股
|
| | | | 7,991,952 | | | | | | 2,750,000 | | |
稀釋後每股普通股淨收益(虧損)
|
| | | $ | 0.24 | | | | | $ | (0.00) | | |
| Deferred tax assets: | | | | | | | |
|
Start-up costs
|
| | | $ | 61,335 | | |
|
淨營業虧損結轉
|
| | | | 298,437 | | |
|
遞延税金資產總額
|
| | | | 359,772 | | |
|
Valuation allowance
|
| | | | (354,792) | | |
| 遞延納税義務: | | | | | | | |
|
投資未實現收益
|
| | | | (4,980) | | |
|
遞延納税負債總額
|
| | | | (4,980) | | |
|
扣除免税額後的遞延納税資產
|
| | | $ | — | | |
| Federal | | | | | | | |
|
Current
|
| | | $ | — | | |
|
Deferred
|
| | | | (354,792) | | |
| State | | | | | | | |
|
Current
|
| | | | — | | |
|
Deferred
|
| | | | — | | |
|
估值免税額變動
|
| | | | 354,792 | | |
|
Income tax provision
|
| | | $ | — | | |
|
法定聯邦所得税税率
|
| | | | 21.0% | | |
|
州税,扣除聯邦税收優惠後的淨額
|
| | | | 0.0% | | |
|
衍生權證負債公允價值變動
|
| | | | (40.8)% | | |
|
不可抵扣的交易成本
|
| | | | 0.2% | | |
|
估值免税額變動
|
| | | | 19.6% | | |
|
Income tax provision
|
| | | | 0.0% | | |
Description
|
| |
Amount at
Fair Value |
| |
Level 1
|
| |
Level 2
|
| |
Level 3
|
| ||||||||||||
December 31, 2021 | | | | | | | | | | | | | | | | | | | | | | | | | |
Assets | | | | | | | | | | | | | | | | | | | | | | | | | |
信託賬户中持有的投資: | | | | | | | | | | | | | | | | | | | | | | | | | |
貨幣市場投資
|
| | | $ | 128,421,215 | | | | | $ | 128,421,215 | | | | | $ | — | | | | | $ | — | | |
Liabilities | | | | | | | | | | | | | | | | | | | | | | | | | |
認股權證責任 - 私募認股權證
|
| | | $ | 2,036,258 | | | | | $ | — | | | | | $ | — | | | | | $ | 2,036,258 | | |
| | |
Initial
Measurement |
| |
As of December 31,
2021 |
| ||||||
Stock price
|
| | | $ | 10.00 | | | | | $ | 9.97 | | |
Strike price
|
| | | $ | 11.50 | | | | | $ | 11.50 | | |
Dividend yield
|
| | | | —% | | | | | | —% | | |
Remaining term (in years)
|
| | | | 5.00 | | | | | | 4.61 | | |
Volatility
|
| | | | 19.0% | | | | | | 9.1% | | |
Risk-free rate
|
| | | | 0.81% | | | | | | 1.20% | | |
Fair value of warrants
|
| | | $ | 1.20 | | | | | $ | 0.44 | | |
| | |
Warrant
Liabilities |
| |||
Fair value as of June 23, 2020 (inception)
|
| | | | — | | |
Initial measurement
|
| | | | 5,553,429 | | |
估值投入或其他假設的變化
|
| | | | (3,517,171) | | |
Fair value as of December 31, 2021
|
| | | | 2,036,258 | | |
| | |
September 30,
2022 |
| |
December 31,
2021 |
| ||||||
| | |
(Unaudited)
|
| | | | | | | |||
ASSETS | | | | | | | | | | | | | |
Current assets: | | | | | | | | | | | | | |
Cash
|
| | | $ | 316,023 | | | | | $ | 799,808 | | |
Prepaid expenses
|
| | | | 171,026 | | | | | | 302,590 | | |
Total Current Assets
|
| | | | 487,049 | | | | | | 1,102,398 | | |
信託賬户中持有的資產
|
| | | | 31,995,703 | | | | | | 128,421,215 | | |
Total Assets
|
| | | $ | 32,482,752 | | | | | $ | 129,523,613 | | |
負債、可能贖回的普通股和股東虧損
|
| | | | | | | | | | | | |
流動負債: | | | | | | | | | | | | | |
Accounts payable
|
| | | $ | 990,587 | | | | | $ | 16,862 | | |
Accrued expenses
|
| | | | 32,759 | | | | | | 31,749 | | |
Franchise tax payable
|
| | | | 150,000 | | | | | | 65,600 | | |
Promissory note – related party
|
| | | | 400,000 | | | | | | — | | |
Income tax payable
|
| | | | 39,340 | | | | | | — | | |
流動負債總額
|
| | | | 1,612,686 | | | | | | 114,211 | | |
Warrant liabilities
|
| | | | 1,989,979 | | | | | | 2,036,258 | | |
Total Liabilities
|
| | | | 3,602,665 | | | | | | 2,150,469 | | |
承付款和或有事項 | | | | | | | | | | | | | |
普通股可能贖回,面值0.0001美元;3,093,348
and 12,650,000 shares at approximately $10.25 and $10.15 per share at September 30, 2022 and December 31, 2021, respectively |
| | | | 31,706,363 | | | | | | 128,397,500 | | |
股東虧損 | | | | | | | | | | | | | |
優先股,面值0.0001美元;授權1,000,000股;在2022年9月30日和2021年12月31日均未發行或發行
|
| | | | — | | | | | | — | | |
Common stock, $0.0001 par value; 50,000,000 shares authorized;
3,162,500股已發行和已發行股票(不包括3,093,348和 12,650,000股,可能贖回),2022年9月30日 and December 31, 2021, respectively |
| | | | 317 | | | | | | 317 | | |
新增實收資本
|
| | | | — | | | | | | — | | |
Accumulated deficit
|
| | | | (2,826,593) | | | | | | (1,024,673) | | |
股東虧損總額
|
| | | | (2,826,276) | | | | | | (1,024,356) | | |
總負債、可能贖回的普通股和股東虧損
|
| | | $ | 32,482,752 | | | | | $ | 129,523,613 | | |
| | |
For the
Three Months Ended September 30, 2022 |
| |
For the
Three Months Ended September 30, 2021 |
| |
For the
Nine Months Ended September 30, 2022 |
| |
For the
Nine Months Ended September 30, 2021 |
| ||||||||||||
運營和組建成本
|
| | | $ | 999,216 | | | | | $ | 92,234 | | | | | $ | 1,623,500 | | | | | $ | 93,068 | | |
Franchise tax expense
|
| | | | 50,000 | | | | | | 24,034 | | | | | | 150,656 | | | | | | 24,034 | | |
Loss from operations
|
| | | | (1,049,216) | | | | | | (116,268) | | | | | | (1,774,156) | | | | | | (117,102) | | |
Warrant issuance costs
|
| | | | — | | | | | | (18,797) | | | | | | — | | | | | | (18,797) | | |
私募認股權證銷售虧損
|
| | | | — | | | | | | (1,253,929) | | | | | | — | | | | | | (1,253,929) | | |
信託賬户中的投資淨收益
|
| | | | 279,627 | | | | | | 7,023 | | | | | | 469,109 | | | | | | 7,023 | | |
權證負債公允價值變動
|
| | | | (1,110,686) | | | | | | 4,072,514 | | | | | | 46,279 | | | | | | 4,072,514 | | |
所得税前淨收益(虧損)
|
| | | $ | (1,880,275) | | | | | $ | 2,690,543 | | | | | $ | (1,258,768) | | | | | $ | 2,689,709 | | |
Income tax expense
|
| | | | (39,340) | | | | | | — | | | | | | (39,340) | | | | | | — | | |
Net income (loss)
|
| | | $ | (1,919,615) | | | | | $ | 2,690,543 | | | | | $ | (1,298,108) | | | | | $ | 2,689,709 | | |
基本加權平均流通股
|
| | | | 10,307,037 | | | | | | 9,453,125 | | | | | | 13,957,179 | | | | | | 5,008,929 | | |
每股基本淨收益(虧損)
share |
| | | $ | (0.19) | | | | | $ | 0.28 | | | | | $ | (0.09) | | | | | $ | 0.54 | | |
稀釋加權平均流通股
|
| | | | 10,307,037 | | | | | | 9,672,826 | | | | | | 13,957,179 | | | | | | 5,356,456 | | |
稀釋後每股普通股淨收益(虧損)
|
| | | $ | (0.19) | | | | | $ | 0.28 | | | | | $ | (0.09) | | | | | $ | 0.50 | | |
| | |
Common Stock
|
| |
Additional
Paid-in Capital |
| |
Retained
Earnings (Accumulated Deficit) |
| |
Total
Stockholders’ Equity (Deficit) |
| ||||||||||||||||||
| | |
Shares
|
| |
Amount
|
| ||||||||||||||||||||||||
Balance at December 31, 2021
|
| | | | 3,162,500 | | | | | $ | 317 | | | | | $ | — | | | | | $ | (1,024,673) | | | | | $ | (1,024,356) | | |
Net income
|
| | |
|
—
|
| | | |
|
—
|
| | | | | — | | | | | | 1,191,840 | | | | | | 1,191,840 | | |
Balance at March 31, 2022 (unaudited)
|
| | | | 3,162,500 | | | | | | 317 | | | | | | — | | | | | | 167,167 | | | | | | 167,484 | | |
Net loss
|
| | |
|
—
|
| | | |
|
—
|
| | | |
|
—
|
| | | | | (570,333) | | | | | | (570,333) | | |
Balance at June 30, 2022 (unaudited)
|
| | | | 3,162,500 | | | | | | 317 | | | | | | — | | | | | | (403,166) | | | | | | (402,849) | | |
普通股增持為贖回
amount |
| | |
|
—
|
| | | |
|
—
|
| | | |
|
—
|
| | | | | (503,812) | | | | | | (503,812) | | |
Net loss
|
| | |
|
—
|
| | | |
|
—
|
| | | |
|
—
|
| | | | | (1,919,615) | | | | | | (1,919,615) | | |
Balance at September 30, 2022 (unaudited)
|
| | | | 3,162,500 | | | | | $ | 317 | | | | | $ | — | | | | | $ | (2,826,593) | | | | | $ | (2,826,276) | | |
| | |
Common Stock
|
| |
Additional
Paid-in Capital |
| |
Accumulated
Deficit |
| |
Total
Stockholders’ Equity (Deficit) |
| ||||||||||||||||||
| | |
Shares
|
| |
Amount
|
| ||||||||||||||||||||||||
Balance at December 31, 2020
|
| | | | 3,162,500 | | | | | $ | 317 | | | | | $ | 24,683 | | | | | $ | (1,000) | | | | | $ | 24,000 | | |
Net income
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Balance at March 31, 2021 (unaudited)
|
| | | | 3,162,500 | | | | | | 317 | | | | | | 24,683 | | | | | | (1,000) | | | | | | 24,000 | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | (834) | | | | | | (834) | | |
Balance at June 30, 2021 (unaudited)
|
| | | | 3,162,500 | | | | | | 317 | | | | | | 24,683 | | | | | | (1,834) | | | | | | 23,166 | | |
首次公開募股成本收益
分配給公共認股權證(淨額為 offering costs) |
| | |
|
—
|
| | | |
|
—
|
| | | | | 15,052,646 | | | | | | — | | | | | | 15,052,646 | | |
普通股增加到贖回金額
|
| | |
|
—
|
| | | |
|
—
|
| | | | | (15,077,329) | | | | | | (2,934,160) | | | | | | (18,011,489) | | |
Net income
|
| | |
|
—
|
| | | |
|
—
|
| | | | | — | | | | | | 2,690,543 | | | | | | 2,690,543 | | |
Balance at September 30, 2021 (unaudited)
|
| | | | 3,162,500 | | | | | $ | 317 | | | | | $ | — | | | | | $ | (245,451) | | | | | $ | (245,134) | | |
| | |
For the Nine Months Ended
September 30, |
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
經營活動現金流: | | | | | | | | | | | | | |
Net income (loss)
|
| | | $ | (1,298,108) | | | | | $ | 2,689,709 | | |
將淨收益(虧損)與經營活動中使用的現金淨額進行調整:
|
| | | | | | | | | | | | |
Warrant issuance costs
|
| | |
|
—
|
| | | | | 18,797 | | |
信託賬户中的投資淨收益
|
| | | | (469,109) | | | | | | (7,023) | | |
私募認股權證銷售虧損
|
| | | | — | | | | | | 1,253,928 | | |
權證負債公允價值變動
|
| | | | (46,279) | | | | | | (4,072,514) | | |
經營性資產和負債變動: | | | | | | | | | | | | | |
Accounts payable
|
| | | | 973,726 | | | | | | — | | |
Accrued expenses
|
| | | | 1,010 | | | | | | — | | |
Prepaid expenses
|
| | | | 131,564 | | | | | | (366,584) | | |
Income tax payable
|
| | | | 39,340 | | | | | | — | | |
Franchise tax payable
|
| | | | 84,400 | | | | | | 24,034 | | |
經營活動中使用的淨現金
|
| | | | (583,456) | | | | | | (459,653) | | |
投資活動現金流: | | | | | | | | | | | | | |
從信託賬户提取的用於繳税的現金
|
| | | | 99,671 | | | | | | — | | |
從信託賬户提取的現金用於支付給贖回股東
|
| | | | 97,194,950 | | | | | | — | | |
存入信託賬户的現金
|
| | | | (400,000) | | | | | | (128,397,500) | | |
由投資活動提供(用於)的淨現金
|
| | | | 96,894,621 | | | | | | (128,397,500) | | |
融資活動的現金流: | | | | | | | | | | | | | |
首次公開發行的收益,扣除支付的承銷商折扣後的淨額
|
| | | | — | | | | | | 126,000,000 | | |
本票 - 關聯方收益
|
| | | | 400,000 | | | | | | 155,000 | | |
向贖回股東支付的款項
|
| | | | (97,194,950) | | | | | | — | | |
本票還款 - 關聯方
|
| | | | — | | | | | | (155,000) | | |
私募認股權證銷售收益
|
| | | | — | | | | | | 4,299,500 | | |
Offering costs paid
|
| | | | — | | | | | | (580,139) | | |
融資活動提供(使用)的現金淨額
|
| | | | (96,794,950) | | | | | | 129,719,361 | | |
Net Change in Cash
|
| | | | (483,785) | | | | | | 862,208 | | |
Cash – Beginning of Period
|
| | | | 799,808 | | | | | | 25,000 | | |
Cash – End of Period
|
| | | $ | 316,023 | | | | | $ | 887,208 | | |
|
Gross proceeds
|
| | | $ | 126,500,000 | | |
| Less: | | | | | | | |
|
分配給公開認股權證的收益
|
| | | | (15,180,000) | | |
|
分配給普通股的發行成本
|
| | | | (933,989) | | |
| Plus: | | | | | | | |
|
普通股增加到贖回金額
|
| | | | 18,011,489 | | |
|
普通股可能於2021年12月31日贖回
|
| | | | 128,397,500 | | |
| Less: | | | | | | | |
|
股東贖回普通股
|
| | | | (97,194,950) | | |
| Plus: | | | | | | | |
|
普通股增加到贖回金額
|
| | | | 503,812 | | |
|
普通股可能於2022年9月30日贖回
|
| | | $ | 31,706,363 | | |
| | |
For the
Three Months Ended September 30, 2022 |
| |
For the
Three Months Ended September 30, 2021 |
| |
For the
Nine Months Ended September 30, 2022 |
| |
For the
Nine Months Ended September 30, 2021 |
| ||||||||||||
每股基本和稀釋後淨收益(虧損): | | | | | | | | | | | | | | | | | | | | | | | | | |
Numerator: | | | | | | | | | | | | | | | | | | | | | | | | | |
Net income (loss)
|
| | | $ | (1,919,615) | | | | | $ | 2,690,543 | | | | | $ | (1,298,108) | | | | | $ | 2,689,709 | | |
Denominator:
|
| | | | | | | | | | | | | | | | | | | | | | | | |
基本加權平均流通股
|
| | | | 10,307,037 | | | | | | 9,453,125 | | | | | | 13,957,179 | | | | | | 5,008,929 | | |
每股基本淨收益(虧損)
|
| | | $ | (0.19) | | | | | $ | 0.28 | | | | | $ | (0.09) | | | | | $ | 0.54 | | |
稀釋加權平均流通股
|
| | | | 10,307,037 | | | | | | 9,672,826 | | | | | | 13,957,179 | | | | | | 5,356,456 | | |
稀釋後每股淨收益(虧損)
|
| | | $ | (0.19) | | | | | $ | 0.28 | | | | | $ | (0.09) | | | | | $ | 0.50 | | |
Description
|
| |
Amount at
Fair Value |
| |
Level 1
|
| |
Level 2
|
| |
Level 3
|
| ||||||||||||
September 30, 2022 | | | | | | | | | | | | | | | | | | | | | | | | | |
Liabilities
|
| | | | | | | | | | | | | | | | | | | | | | | | |
認股權證責任 - 私募認股權證
|
| | | $ | 1,989,979 | | | | | $ | — | | | | | $ | — | | | | | $ | 1,989,979 | | |
Description
|
| |
Amount at
Fair Value |
| |
Level 1
|
| |
Level 2
|
| |
Level 3
|
| ||||||||||||
December 31, 2021 | | | | | | | | | | | | | | | | | | | | | | | | | |
Assets
|
| | | | | | | | | | | | | | | | | | | | | | | | |
信託賬户中持有的投資:
|
| | | | | | | | | | | | | | | | | | | | | | | | |
貨幣市場投資
|
| | | $ | 128,421,215 | | | | | $ | 128,421,215 | | | | | $ | — | | | | | $ | — | | |
Liabilities
|
| | | | | | | | | | | | | | | | | | | | | | | | |
認股權證責任 - 私募認股權證
|
| | | $ | 2,036,258 | | | | | $ | — | | | | | $ | — | | | | | $ | 2,036,258 | | |
| | |
As of
September 30, 2022 |
| |
As of
December 31, 2021 |
| ||||||
Common stock price
|
| | | $ | 10.29 | | | | | $ | 9.97 | | |
Exercise price
|
| | | $ | 11.50 | | | | | $ | 11.50 | | |
Dividend yield
|
| | | | —% | | | | | | —% | | |
業務合併期限(年)
|
| | | | 3.86 | | | | | | 4.61 | | |
Volatility
|
| | | | 3.3% | | | | | | 9.1% | | |
Risk-free rate
|
| | | | 4.17% | | | | | | 1.20% | | |
Fair value
|
| | | $ | 0.43 | | | | | $ | 0.44 | | |
|
Fair value as of June 23, 2020 (inception)
|
| | | $ | — | | |
|
Initial measurement
|
| | | | 5,553,429 | | |
|
估值投入或其他假設的變化
|
| | | | (3,517,171) | | |
|
Fair value at December 31, 2021
|
| | | $ | 2,036,258 | | |
|
估值投入或其他假設的變化
|
| | | | (1,434,636) | | |
|
Fair value at March 31, 2022
|
| | | $ | 601,622 | | |
|
估值投入或其他假設的變化
|
| | | | 277,671 | | |
|
Fair value at June 30, 2022
|
| | | $ | 879,293 | | |
|
估值投入或其他假設的變化
|
| | | | 1,110,686 | | |
|
Fair value at September 30, 2022
|
| | | $ | 1,989,979 | | |
|
獨立審計師報告
|
| | | | F-50 | | |
|
Balance Sheets
|
| | | | F-51 | | |
|
Statements of Income
|
| | | | F-52 | | |
|
股東權益説明書
|
| | | | F-53 | | |
|
Statements of Cash Flows
|
| | | | F-54 | | |
|
財務報表附註
|
| | | | F-55 | | |
| | |
2021
|
| |
2020
|
| ||||||
Current Assets | | | | | | | | | | | | | |
Cash
|
| | | $ | 25,586 | | | | | $ | 6,206 | | |
Restricted cash
|
| | | | 3,044 | | | | | | — | | |
應收賬款,扣除壞賬準備後的淨額
|
| | | | 783 | | | | | | 1,840 | | |
Inventory
|
| | | | 27,127 | | | | | | 5,948 | | |
Prepaid expenses
|
| | | | 293 | | | | | | 351 | | |
Prepaid inventory
|
| | | | 7,461 | | | | | | 1,108 | | |
Other current assets
|
| | | | 1,787 | | | | | | 324 | | |
Total Current Assets
|
| | | | 66,081 | | | | | | 15,777 | | |
財產和設備 | | | | | | | | | | | | | |
機械設備
|
| | | | 3,615 | | | | | | 1,535 | | |
辦公傢俱和設備
|
| | | | 201 | | | | | | 157 | | |
租賃改進
|
| | | | 1,307 | | | | | | 635 | | |
Vehicle
|
| | | | 195 | | | | | | 33 | | |
| | | | | 5,318 | | | | | | 2,360 | | |
減去累計折舊和攤銷
|
| | | | (857) | | | | | | (323) | | |
財產和設備,淨額
|
| | | | 4,461 | | | | | | 2,037 | | |
經營性租賃使用權資產
|
| | | | 5,709 | | | | | | 993 | | |
Total Assets
|
| | | $ | 76,251 | | | | | $ | 18,807 | | |
流動負債 | | | | | | | | | | | | | |
Accounts payable
|
| | | | 11,360 | | | | | | 3,091 | | |
應計工資和其他負債
|
| | | | 2,608 | | | | | | 767 | | |
Customer deposits
|
| | | | 434 | | | | | | 1,779 | | |
不確定的税位負債
|
| | | | — | | | | | | 19 | | |
Income tax payable
|
| | | | 631 | | | | | | 1,282 | | |
應付票據本期部分
|
| | | | 1,875 | | | | | | — | | |
經營租賃負債,本期部分
|
| | | | 1,082 | | | | | | 225 | | |
流動負債總額
|
| | | | 17,990 | | | | | | 7,163 | | |
長期負債 | | | | | | | | | | | | | |
應付票據--非流動票據,扣除債務發行成本
|
| | | | 37,053 | | | | | | — | | |
遞延納税義務
|
| | | | 453 | | | | | | 331 | | |
經營性租賃負債,扣除當期部分
|
| | | | 4,694 | | | | | | 758 | | |
長期負債總額
|
| | | | 42,200 | | | | | | 1,089 | | |
Total Liabilities
|
| | | | 60,190 | | | | | | 8,252 | | |
承付款和或有事項(見附註2) | | | | | | | | | | | | | |
可贖回優先股 | | | | | | | | | | | | | |
Preferred stock, 10,000,000 shares at $0.0002 par value, authorized, 10,000,000 shares
issued and outstanding |
| | | | 2,000 | | | | | | 2,000 | | |
Equity | | | | | | | | | | | | | |
Common stock, 40,000,000 shares at $0.0002 par value, authorized, 20,875,475 shares
截至2021年12月31日已發行和已發行股票20,040,470股, outstanding as of December 31, 2020 |
| | | | 4 | | | | | | 4 | | |
額外實收資本
|
| | | | 1,619 | | | | | | 451 | | |
Retained earnings
|
| | | | 12,438 | | | | | | 8,100 | | |
Total Equity
|
| | | | 14,061 | | | | | | 8,555 | | |
總負債、可贖回優先股和股東權益
|
| | | $ | 76,251 | | | | | $ | 18,807 | | |
| | |
2021
|
| |
2020
|
| ||||||
Net Sales
|
| | | $ | 78,000 | | | | | $ | 47,187 | | |
Cost of Goods Sold
|
| | | | 48,375 | | | | | | 26,580 | | |
Gross Profit
|
| | | | 29,625 | | | | | | 20,607 | | |
運營費用 | | | | | | | | | | | | | |
研發
|
| | | | 2,689 | | | | | | 1,239 | | |
一般和行政
|
| | | | 10,621 | | | | | | 4,662 | | |
Selling and marketing
|
| | | | 9,848 | | | | | | 5,960 | | |
總運營費用
|
| | | | 23,158 | | | | | | 11,861 | | |
運營收入
|
| | | | 6,467 | | | | | | 8,746 | | |
Other Income (Expense) | | | | | | | | | | | | | |
Other Income
|
| | | | 1 | | | | | | 15 | | |
Interest Income (expense)
|
| | | | (519) | | | | | | 3 | | |
其他收入(費用)合計
|
| | | | (518) | | | | | | 18 | | |
Income Before Taxes
|
| | | | 5,949 | | | | | | 8,764 | | |
Income Tax Expense
|
| | | | 1,611 | | | | | | 1,886 | | |
Net Income
|
| | | $ | 4,338 | | | | | $ | 6,878 | | |
Earnings Per Share – Basic
|
| | | $ | 0.15 | | | | | $ | 0.23 | | |
Earnings Per Share – Diluted
|
| | | $ | 0.13 | | | | | $ | 0.21 | | |
加權平均股數 - Basic
|
| | | | 20,101,129 | | | | | | 20,040,470 | | |
- 稀釋後的加權平均股數
|
| | | | 21,931,108 | | | | | | 21,388,785 | | |
| | |
可贖回優先股
|
| | |
Common Stock
|
| |
Additional
Paid-In Capital |
| |
Retained
Earnings |
| |
Total
|
| |||||||||||||||||||||||||||
|
Shares
|
| |
Amount
|
| | |
Shares
|
| |
Amount
|
| ||||||||||||||||||||||||||||||||
Balance – December 31, 2019
|
| | | | 10,000,000 | | | | | $ | 2,000 | | | | | | | 20,000,000 | | | | | $ | 4 | | | | | $ | 88 | | | | | $ | 1,222 | | | | | $ | 1,314 | | |
Net income
|
| | | | — | | | | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | 6,878 | | | | | | 6,878 | | |
股票薪酬費用
|
| | | | — | | | | | | — | | | | | | | 8,200 | | | | | | — | | | | | | 351 | | | | | | — | | | | | | 351 | | |
行使股票期權
|
| | | | — | | | | | | — | | | | | | | 32,270 | | | | | | — | | | | | | 12 | | | | | | — | | | | | | 12 | | |
Balance – December 31, 2020
|
| | | | 10,000,000 | | | | | $ | 2,000 | | | | | | | 20,040,470 | | | | | | 4 | | | | | | 451 | | | | | | 8,100 | | | | | | 8,555 | | |
Net income
|
| | | | — | | | | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | 4,338 | | | | | | 4,338 | | |
股票薪酬費用
|
| | | | — | | | | | | — | | | | | | | — | | | | | | — | | | | | | 734 | | | | | | — | | | | | | 734 | | |
行使股票期權
|
| | | | — | | | | | | — | | | | | | | 835,005 | | | | | | — | | | | | | 434 | | | | | | — | | | | | | 434 | | |
Balance – December 31, 2021
|
| | | | 10,000,000 | | | | | $ | 2,000 | | | | | | | 20,875,475 | | | | | $ | 4 | | | | | $ | 1,619 | | | | | $ | 12,438 | | | | | $ | 14,061 | | |
| | |
2021
|
| |
2020
|
| ||||||
經營活動產生的現金流 | | | | | | | | | | | | | |
Net Income
|
| | | $ | 4,338 | | | | | $ | 6,878 | | |
將淨收入與淨現金進行調整 | | | | | | | | | | | | | |
(用於)由經營活動提供 | | | | | | | | | | | | | |
基於股票的薪酬
|
| | | | 734 | | | | | | 351 | | |
債務貼現攤銷
|
| | | | 206 | | | | | | — | | |
Deferred tax liability
|
| | | | 122 | | | | | | 210 | | |
折舊及攤銷
|
| | | | 617 | | | | | | 198 | | |
壞賬準備
|
| | | | 50 | | | | | | — | | |
財產和設備處置損失
|
| | | | 124 | | | | | | — | | |
資產和負債變動 | | | | | | | | | | | | | |
Accounts receivable
|
| | | | 1,007 | | | | | | (1,640) | | |
Inventories
|
| | | | (21,179) | | | | | | (3,406) | | |
Prepaid expenses
|
| | | | 58 | | | | | | (309) | | |
Prepaid inventory
|
| | | | (6,353) | | | | | | (630) | | |
Other current assets
|
| | | | (1,214) | | | | | | (253) | | |
Other assets
|
| | | | 1,029 | | | | | | 144 | | |
Income taxes payable
|
| | | | (651) | | | | | | 1,279 | | |
應付帳款和其他負債
|
| | | | 8,903 | | | | | | 2,159 | | |
不確定的税位負債
|
| | | | (19) | | | | | | 19 | | |
Customer deposits
|
| | | | (1,345) | | | | | | 1,640 | | |
Total Adjustments
|
| | | | (19,764) | | | | | | (997) | | |
經營活動提供的淨現金(用於)
|
| | | | (13,573) | | | | | | 6,640 | | |
投資活動產生的現金流 | | | | | | | | | | | | | |
購置物業和設備
|
| | | | (2,970) | | | | | | (1,410) | | |
處置財產和設備的收益
|
| | | | 61 | | | | | | — | | |
用於投資活動的淨現金
|
| | | | (2,909) | | | | | | (1,410) | | |
融資活動產生的現金流 | | | | | | | | | | | | | |
應付票據收益
|
| | | | 45,000 | | | | | | — | | |
債券發行成本的支付
|
| | | | (6,278) | | | | | | — | | |
行使期權的收益
|
| | | | 184 | | | | | | 12 | | |
循環票據協議收益
|
| | | | 5,000 | | | | | | — | | |
週轉票據協議還款
|
| | | | (5,000) | | | | | | — | | |
融資活動提供的淨現金
|
| | | | 38,906 | | | | | | 12 | | |
現金和受限現金淨增長
|
| | | | 22,424 | | | | | | 5,242 | | |
期初現金和受限現金
|
| | | | 6,206 | | | | | | 964 | | |
期末現金和受限現金
|
| | | $ | 28,630 | | | | | $ | 6,206 | | |
現金流量信息補充披露: | | | | | | | | | | | | | |
繳納所得税的現金
|
| | | $ | 2,390 | | | | | $ | 292 | | |
Cash paid for interest
|
| | | $ | 313 | | | | | $ | — | | |
補充非現金項目 | | | | | | | | | | | | | |
行使期權的應收賬款
|
| | | $ | 250 | | | | | $ | — | | |
購買的財產和設備尚未付款
|
| | | $ | 255 | | | | | $ | — | | |
確認以經營性租賃負債換取的使用權資產
|
| | | $ | 5,745 | | | | | $ | 661 | | |
| 辦公傢俱和設備 | | | 3 to 7 years | |
| 機械設備 | | | 租賃剩餘期限為3至7年的租賃改進 | |
Sales
|
| |
2021
|
| |
2020
|
| ||||||
Retail | | | | $ | 59,042 | | | | | $ | 33,314 | | |
Distributor | | | | | 10,733 | | | | | | 10,381 | | |
原始設備製造
|
| | | | 8,225 | | | | | | 3,492 | | |
Total | | | | $ | 78,000 | | | | | $ | 47,187 | | |
| | |
December 31,
2021 |
| |
December 31,
2020 |
| ||||||
普通股基本每股收益 | | | | | | | | | | | | | |
Net Income
|
| | | $ | 4,338 | | | | | $ | 6,878 | | |
可供分配的收入
|
| | | | 4,338 | | | | | | 6,878 | | |
分配給參與證券的收入,淨額
|
| | | | (1,405) | | | | | | (2,290) | | |
普通股股東可獲得的收入
|
| | | $ | 2,933 | | | | | $ | 4,588 | | |
| | |
December 31,
2021 |
| |
December 31,
2020 |
| ||||||
普通股基本每股收益: | | | | | | | | | | | | | |
普通股股東可獲得的淨收入
|
| | | $ | 2,933 | | | | | $ | 4,588 | | |
普通股加權平均數-基本
|
| | | | 20,101,129 | | | | | | 20,040,470 | | |
Earnings per share, basic
|
| | | $ | 0.15 | | | | | $ | 0.23 | | |
稀釋後每股普通股收益: | | | | | | | | | | | | | |
普通股股東可獲得的淨收入
|
| | | $ | 2,933 | | | | | $ | 4,588 | | |
普通股加權平均數-基本
|
| | | | 20,101,129 | | | | | | 20,040,470 | | |
與股票期權相關的稀釋效應
|
| | | | 1,829,979 | | | | | | 1,348,315 | | |
加權平均稀釋後流通股
|
| | | | 21,931,108 | | | | | | 21,388,785 | | |
每股收益,稀釋後
|
| | | $ | 0.13 | | | | | $ | 0.21 | | |
| | |
December 31,
2021 |
| |
December 31,
2020 |
| ||||||
Raw material
|
| | | $ | 22,885 | | | | | $ | 4,419 | | |
Work in process
|
| | | | — | | | | | | 172 | | |
Finished goods
|
| | | | 4,242 | | | | | | 1,357 | | |
Total inventory
|
| | | $ | 27,127 | | | | | $ | 5,948 | | |
| | |
December 31,
2021 |
| |
December 31,
2020 |
| ||||||
經營性租賃使用權資產
|
| | | $ | 5,709 | | | | | $ | 993 | | |
短期經營租賃負債
|
| | | | 1,082 | | | | | | 225 | | |
長期經營租賃負債
|
| | | | 4,694 | | | | | | 758 | | |
經營租賃總負債
|
| | | $ | 5,776 | | | | | $ | 983 | | |
加權平均剩餘租期
|
| | 4.6 years | | | 3.9 years | | ||||||
加權平均貼現率
|
| | | | 5.2% | | | | | | 6.0% | | |
| 2022 | | | | $ | 1,357 | | |
| 2023 | | | | | 1,399 | | |
| 2024 | | | | | 1,435 | | |
| 2025 | | | | | 1,440 | | |
| 2026 | | | | | 893 | | |
|
Total lease payments
|
| | | | 6,524 | | |
|
Less imputed interest
|
| | | | 748 | | |
|
經營租賃總負債
|
| | | | 5,776 | | |
Lease cost
|
| |
Classification
|
| |
December 31,
2021 |
| |
December 31,
2020 |
| ||||||
Operating lease cost
|
| | Cost of goods sold | | | | $ | 633 | | | | | $ | 179 | | |
Operating lease cost
|
| |
研發
|
| | | | 103 | | | | | | — | | |
Operating lease cost
|
| |
一般事務和管理
|
| | | | 42 | | | | | | 144 | | |
Operating lease cost
|
| | 銷售和市場推廣 | | | | | 42 | | | | | | — | | |
Total lease cost
|
| | | | | | $ | 820 | | | | | $ | 323 | | |
|
Payment Reserve Fund
|
| | | $ | 3,044 | | |
|
資本化利息基金
|
| | | | 144 | | |
| Total | | | | $ | 3,188 | | |
| 2022 | | | | $ | 1,875 | | |
| 2023 | | | | | 22,500 | | |
| 2024 | | | | | 20,625 | | |
| Total | | | | | 45,000 | | |
|
減去:未攤銷債務發行成本
|
| | | | (6,072) | | |
|
Total debt
|
| | | | 38,928 | | |
|
減:債務的當前部分
|
| | | | (1,875) | | |
|
Total long-term debt
|
| | | $ | 37,053 | | |
| | |
2021
|
| |
2020
|
| ||||||
Current | | | | $ | 1,489 | | | | | $ | 1,676 | | |
Deferred | | | | | 122 | | | | | | 210 | | |
Total tax expense
|
| | | $ | 1,611 | | | | | $ | 1,886 | | |
| | |
2021
|
| |
2020
|
| ||||||
Leases | | | | $ | 14 | | | | | $ | (15) | | |
基於股票的薪酬
|
| | | | 35 | | | | | | 19 | | |
Allowance for bad debt
|
| | | | 59 | | | | | | — | | |
固定資產和無形資產
|
| | | | (606) | | | | | | (345) | | |
Inventory (Sec. 263A)
|
| | | | 45 | | | | | | 10 | | |
遞延納税淨負債
|
| | | $ | (453) | | | | | $ | (331) | | |
| | |
Tax
|
| |
Percentage
|
| ||||||
法定税率的聯邦所得税撥備
|
| | | $ | 1,249 | | | | | | 21.00% | | |
永久性差額(除税外)
|
| | | | 188 | | | | | | 3.16% | | |
State taxes, net
|
| | | | 128 | | | | | | 2.15% | | |
Deferred true-up
|
| | | | 56 | | | | | | 0.94% | | |
研發學分
|
| | | | — | | | | | | —% | | |
不確定的税收狀況
|
| | | | (19) | | | | | | (0.32)% | | |
Other | | | | | 9 | | | | | | 0.15% | | |
Total | | | | $ | 1,611 | | | | | | | | |
Effective tax rate
|
| | | | | | | | | | 27.08% | | |
| | |
Tax
|
| |
Percentage
|
| ||||||
法定税率的聯邦所得税撥備
|
| | | $ | 1,840 | | | | | | 21.00% | | |
永久性差額(除税外)
|
| | | | 87 | | | | | | 0.99% | | |
State taxes, net
|
| | | | 9 | | | | | | 0.10% | | |
Deferred true-up
|
| | | | (2) | | | | | | (0.02)% | | |
研發學分
|
| | | | (75) | | | | | | (0.86)% | | |
不確定的税收狀況
|
| | | | 19 | | | | | | 0.22% | | |
Other | | | | | 8 | | | | | | 0.11% | | |
Total | | | | $ | 1,886 | | | | | | | | |
Effective tax rate
|
| | | | | | | | | | 21.52% | | |
| | |
Number of
Options |
| |
Weighted-
Average Exercise Price |
| |
Weighted-
Average Grant Date Fair Value |
| |
Weighted
Average Remaining Contractual Life (in years) |
| |
Aggregate
intrinsic value (in thousands) |
| |||||||||||||||
Balances, January 1, 2020
|
| | | | 2,157,950 | | | | | $ | 0.39 | | | | | | 0.39 | | | | | | 8.54 | | | | | | 651 | | |
Options granted
|
| | | | 620,950 | | | | | | 0.69 | | | | | | 1.92 | | | | | | | | | | | | — | | |
Options forfeited
|
| | | | (183,550) | | | | | | 0.52 | | | | | | 0.93 | | | | | | | | | | | | — | | |
Options exercised
|
| | | | (32,270) | | | | | | 0.46 | | | | | | 0.64 | | | | | | | | | | | | — | | |
Balances, December 31, 2020
|
| | | | 2,563,080 | | | | | $ | 0.45 | | | | | | 0.72 | | | | | | 7.92 | | | | | | 651 | | |
Options granted
|
| | | | 1,750,551 | | | | | | 3.41 | | | | | | 2.03 | | | | | | | | | | | | 3,551 | | |
Options forfeited
|
| | | | (356,228) | | | | | | 1.44 | | | | | | 1.82 | | | | | | | | | | | | — | | |
Options exercised
|
| | | | (835,005) | | | | | | 0.51 | | | | | | 0.53 | | | | | | | | | | | | 442 | | |
Balances, December 31, 2021
|
| | | | 3,122,398 | | | | | $ | 1.98 | | | | | | 1.38 | | | | | | 8.52 | | | | | | 6,550 | | |
At December 31, 2021 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
已授予並可行使
|
| | | | 550,601 | | | | | $ | 0.88 | | | | | | | | | | | | 7.42 | | | | | | 1,762 | | |
已歸屬且預計將歸屬
|
| | | | 3,122,398 | | | | | $ | 1.98 | | | | | | | | | | | | 7.92 | | | | | | 6,550 | | |
| | |
2021
|
| |
2020
|
|
授予期權的加權平均公允價值
|
| |
$1.73 – 2.18
|
| |
$1.30 – 2.39
|
|
Risk-free interest rate
|
| |
1.08%
|
| |
0.46%
|
|
Volatility | | |
52.6%
|
| |
52.5%
|
|
Expected life (years)
|
| |
6.02
|
| |
5.95
|
|
Dividend yield
|
| |
0.00%
|
| |
0.00%
|
|
| | |
2021
|
| |
2020
|
| ||||||
已發行可轉換優先股
|
| | | | 10,000,000 | | | | | | 10,000,000 | | |
已發行和未償還的期權
|
| | | | 3,122,398 | | | | | | 2,563,080 | | |
已發行普通股
|
| | | | 20,875,475 | | | | | | 20,040,470 | | |
可供未來發行的股票
|
| | | | 10,327 | | | | | | 404,650 | | |
Total | | | | | 34,008,200 | | | | | | 33,008,200 | | |
|
2022年9月30日和2021年12月31日的簡明資產負債表(未經審計)
|
| | | | F-74 | | |
|
截至2022年9月30日和2021年9月30日的9個月簡明經營報表(未經審計)
|
| | | | F-75 | | |
|
截至2022年9月30日和2021年9月30日的9個月股東權益變動簡明報表(未經審計)
|
| | | | F-76 | | |
|
截至2022年9月30日和2021年9月30日的9個月現金流量表簡表(未經審計)
|
| | | | F-77 | | |
|
財務報表未經審計附註
|
| | | | F-78 – F-89 | | |
| | |
September 30,
2022 |
| |
December 31,
2021 |
| ||||||
Current Assets | | | | | | | | | | | | | |
Cash
|
| | | $ | 10,517 | | | | | $ | 25,586 | | |
Restricted cash
|
| | | | 3,044 | | | | | | 3,044 | | |
應收賬款,扣除壞賬準備後的淨額
|
| | | | 3,820 | | | | | | 783 | | |
Inventory
|
| | | | 39,487 | | | | | | 27,127 | | |
Prepaid expenses
|
| | | | 1,552 | | | | | | 293 | | |
Prepaid inventory
|
| | | | 3,729 | | | | | | 7,461 | | |
Prepaid income tax
|
| | | | 296 | | | | | | — | | |
Other current assets
|
| | | | 3,901 | | | | | | 1,787 | | |
Total Current Assets
|
| | | | 66,346 | | | | | | 66,081 | | |
財產和設備 | | | | | | | | | | | | | |
機械設備
|
| | | | 9,004 | | | | | | 3,615 | | |
辦公傢俱和設備
|
| | | | 275 | | | | | | 201 | | |
租賃改進
|
| | | | 1,709 | | | | | | 1,307 | | |
Vehicle
|
| | | | 234 | | | | | | 195 | | |
| | | | | 11,222 | | | | | | 5,318 | | |
減去累計折舊和攤銷
|
| | | | (1,406) | | | | | | (857) | | |
財產和設備,淨額
|
| | | | 9,816 | | | | | | 4,461 | | |
經營性租賃使用權資產
|
| | | | 4,878 | | | | | | 5,709 | | |
Deferred tax asset
|
| | | | 1,254 | | | | | | — | | |
Total Assets
|
| | | $ | 82,294 | | | | | $ | 76,251 | | |
流動負債 | | | | | | | | | | | | | |
Accounts payable
|
| | | | 6,477 | | | | | | 11,360 | | |
應計工資和其他負債
|
| | | | 4,374 | | | | | | 2,608 | | |
Customer deposits
|
| | | | 287 | | | | | | 434 | | |
Income tax payable
|
| | | | — | | | | | | 631 | | |
應付票據-扣除債務發行成本後的當期部分
|
| | | | 16,529 | | | | | | 1,875 | | |
經營租賃負債,本期部分
|
| | | | 1,157 | | | | | | 1,082 | | |
流動負債總額
|
| | | | 28,824 | | | | | | 17,990 | | |
長期負債 | | | | | | | | | | | | | |
應付票據--非流動票據,扣除債務發行成本
|
| | | | 24,182 | | | | | | 37,053 | | |
遞延納税義務
|
| | | | — | | | | | | 453 | | |
經營性租賃負債,扣除當期部分
|
| | | | 3,821 | | | | | | 4,694 | | |
長期負債總額
|
| | | | 28,003 | | | | | | 42,200 | | |
Total Liabilities
|
| | | | 56,827 | | | | | | 60,190 | | |
承付款和或有事項(見附註2) | | | | | | | | | | | | | |
可贖回優先股 | | | | | | | | | | | | | |
優先股,面值0.0002美元的1,000萬股,授權,已發行和已發行股票1,000萬股
|
| | | | 2,000 | | | | | | 2,000 | | |
Equity | | | | | | | | | | | | | |
普通股,40,000,000股,面值0.0002美元,授權,截至2022年9月30日已發行和已發行股票22,634,276股,截至2021年12月31日已發行和已發行股票20,875,475股
|
| | | | 5 | | | | | | 4 | | |
額外實收資本
|
| | | | 18,480 | | | | | | 1,619 | | |
Retained earnings
|
| | | | 4,982 | | | | | | 12,438 | | |
Total Equity
|
| | | | 23,467 | | | | | | 14,061 | | |
總負債、可贖回優先股和股東權益
|
| | | $ | 82,294 | | | | | $ | 76,251 | | |
| | |
Nine Months Ended
September 30, |
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
Net Sales
|
| | | $ | 66,042 | | | | | $ | 57,821 | | |
Cost of Goods Sold
|
| | | | 46,481 | | | | | | 34,314 | | |
Gross Profit
|
| | | | 19,561 | | | | | | 23,507 | | |
運營費用 | | | | | | | | | | | | | |
研發
|
| | | | 1,951 | | | | | | 1,899 | | |
一般和行政
|
| | | | 13,716 | | | | | | 8,428 | | |
Selling and marketing
|
| | | | 9,331 | | | | | | 6,654 | | |
總運營費用
|
| | | | 24,998 | | | | | | 16,981 | | |
運營(虧損)收入
|
| | | | (5,437) | | | | | | 6,526 | | |
Other Expense | | | | | | | | | | | | | |
Interest expense
|
| | | | (3,657) | | | | | | — | | |
資產處置損失
|
| | | | (62) | | | | | | (124) | | |
Total Other Expense
|
| | | | (3,719) | | | | | | (124) | | |
(Loss) Income Before Taxes
|
| | | | (9,156) | | | | | | 6,402 | | |
(福利)所得税撥備
|
| | | | (1,700) | | | | | | 1,981 | | |
Net (Loss) Income
|
| | | $ | (7,456) | | | | | $ | 4,421 | | |
(虧損)每股收益-基本
|
| | | $ | (0.35) | | | | | $ | 0.15 | | |
(虧損)每股收益-攤薄
|
| | | $ | (0.35) | | | | | $ | 0.13 | | |
加權平均股數-基本
|
| | | | 21,131,993 | | | | | | 20,063,211 | | |
加權平均股數-稀釋
|
| | | | 21,131,993 | | | | | | 21,926,105 | | |
| | |
Redeemable
Preferred Stock |
| | |
Common Stock
|
| |
Additional
Paid-In Capital |
| |
Retained
Earnings (Deficit) |
| | | | | | | ||||||||||||||||||||||||
| | |
Shares
|
| |
Amount
|
| | |
Shares
|
| |
Amount
|
| |
Total
|
| |||||||||||||||||||||||||||
Balance – January 1, 2021
|
| | | | 10,000,000 | | | | | $ | 2,000 | | | | | | | 20,040,470 | | | | | $ | 4 | | | | | $ | 451 | | | | | $ | 8,100 | | | | | $ | 8,555 | | |
Net income
|
| | | | — | | | | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | 4,421 | | | | | | 4,421 | | |
股票薪酬費用
|
| | | | — | | | | | | — | | | | | | | — | | | | | | — | | | | | | 428 | | | | | | — | | | | | | 428 | | |
行使股票期權
|
| | | | — | | | | | | — | | | | | | | 49,727 | | | | | | — | | | | | | 26 | | | | | | — | | | | | | 26 | | |
Balance – September 30, 2021
|
| | | | 10,000,000 | | | | | $ | 2,000 | | | | | | | 20,090,197 | | | | | $ | 4 | | | | | $ | 905 | | | | | $ | 12,521 | | | | | $ | 13,430 | | |
Balance – January 1, 2022
|
| | | | 10,000,000 | | | | | $ | 2,000 | | | | | | | 20,875,475 | | | | | $ | 4 | | | | | $ | 1,619 | | | | | $ | 12,438 | | | | | $ | 14,061 | | |
Net loss
|
| | | | — | | | | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | (7,456) | | | | | | (7,456) | | |
股票薪酬費用
|
| | | | — | | | | | | — | | | | | | | — | | | | | | — | | | | | | 1,155 | | | | | | — | | | | | | 1,155 | | |
購股協議
|
| | | | — | | | | | | — | | | | | | | 1,267,502 | | | | | | 1 | | | | | | 14,999 | | | | | | — | | | | | | 15,000 | | |
行使股票期權
|
| | | | — | | | | | | — | | | | | | | 491,299 | | | | | | — | | | | | | 707 | | | | | | — | | | | | | 707 | | |
Balance – September 30, 2022
|
| | | | 10,000,000 | | | | | $ | 2,000 | | | | | | | 22,634,276 | | | | | $ | 5 | | | | | $ | 18,480 | | | | | $ | 4,982 | | | | | $ | 23,467 | | |
| | |
For the Nine Months Ended
September, 30 |
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
經營活動產生的現金流
|
| | | | | | | | | | | | |
Net (Loss) Income
|
| | | $ | (7,456) | | | | | $ | 4,421 | | |
將淨(虧損)收入與淨現金進行調整 | | | | | | | | | | | | | |
(用於)由經營活動提供
|
| | | | | | | | | | | | |
基於股票的薪酬
|
| | | | 1,155 | | | | | | 428 | | |
債務貼現攤銷
|
| | | | 1,783 | | | | | | — | | |
Deferred tax liability
|
| | | | (1,707) | | | | | | (148) | | |
折舊及攤銷
|
| | | | 648 | | | | | | 432 | | |
財產和設備處置損失
|
| | | | 62 | | | | | | 124 | | |
資產和負債變動 | | | | | | | | | | | | | |
Accounts receivable
|
| | | | (3,037) | | | | | | 402 | | |
Inventories
|
| | | | (12,360) | | | | | | (11,183) | | |
Prepaid expenses
|
| | | | (1,259) | | | | | | 206 | | |
Prepaid inventory
|
| | | | 3,732 | | | | | | (5,254) | | |
Other current assets
|
| | | | (2,114) | | | | | | 170 | | |
Other assets
|
| | | | 831 | | | | | | 880 | | |
Income taxes payable
|
| | | | (927) | | | | | | (57) | | |
應付賬款和應計費用
|
| | | | (3,915) | | | | | | 7,602 | | |
不確定的税位負債
|
| | | | — | | | | | | (19) | | |
Customer deposits
|
| | | | (147) | | | | | | (737) | | |
Total Adjustments
|
| | | | (17,255) | | | | | | (7,154) | | |
經營活動中使用的淨現金
|
| | | | (24,711) | | | | | | (2,733) | | |
投資活動產生的現金流 | | | | | | | | | | | | | |
購置物業和設備
|
| | | | (6,065) | | | | | | (2,540) | | |
處置財產和設備的收益
|
| | | | — | | | | | | 61 | | |
用於投資活動的淨現金
|
| | | | (6,065) | | | | | | (2,479) | | |
融資活動產生的現金流 | | | | | | | | | | | | | |
行使期權的收益
|
| | | | 707 | | | | | | 26 | | |
股票購買協議收益
|
| | | | 15,000 | | | | | | — | | |
融資活動提供的淨現金
|
| | | | 15,707 | | | | | | 26 | | |
現金和受限現金淨減少
|
| | | | (15,069) | | | | | | (5,186) | | |
期初現金和受限現金
|
| | | | 28,630 | | | | | | 6,206 | | |
期末現金和受限現金
|
| | | $ | 13,561 | | | | | $ | 1,020 | | |
現金流量信息補充披露: | | | | | | | | | | | | | |
繳納所得税的現金
|
| | | $ | 981 | | | | | $ | 2,077 | | |
Cash paid for interest
|
| | | $ | 1,873 | | | | | $ | — | | |
補充非現金項目 | | | | | | | | | | | | | |
確認以經營性租賃負債換取的使用權資產
|
| | | $ | — | | | | | $ | 3,120 | | |
| 辦公傢俱和設備 | | |
3 to 7 years
|
|
| Vehicles | | |
5 years
|
|
| 機械設備 | | |
3 to 7 years
|
|
| 租賃改進 | | |
Remaining Term of Lease
|
|
| | |
For the Nine Months Ended
September 30, |
| |||||||||
Sales
|
| |
2022
|
| |
2021
|
| ||||||
Retail
|
| | | $ | 35,211 | | | | | $ | 44,221 | | |
Distributor
|
| | | | 6,544 | | | | | | 6,910 | | |
原始設備製造
|
| | | | 24,287 | | | | | | 6,690 | | |
Total
|
| | | | 66,042 | | | | | | 57,821 | | |
| | |
September 30,
2022 |
| |
September 30,
2021 |
| ||||||
普通股每股基本(虧損)收益
|
| | | | | | | | | | | | |
Net (Loss) Income
|
| | | $ | (7,456) | | | | | $ | 4,421 | | |
可供分配的(虧損)收入
|
| | | | (7,456) | | | | | | 4,421 | | |
分配給參與證券的收入
|
| | | | — | | | | | | (1,469) | | |
普通股股東可獲得的淨(虧損)收入
|
| | | $ | (7,456) | | | | | $ | 2,952 | | |
| | |
September 30,
2022 |
| |
September 30,
2021 |
| ||||||
普通股每股基本(虧損)收益: | | | | | | | | | | | | | |
普通股股東可獲得的淨(虧損)收入
|
| | | $ | (7,456) | | | | | $ | 2,952 | | |
普通股加權平均數-基本
|
| | | | 21,384,734 | | | | | | 20,063,211 | | |
(虧損)每股收益,基本
|
| | | $ | (0.35) | | | | | $ | 0.15 | | |
稀釋(虧損)每股普通股收益: | | | | | | | | | | | | | |
普通股股東可獲得的淨(虧損)收入
|
| | | $ | (7,456) | | | | | $ | 2,952 | | |
普通股加權平均數-基本
|
| | | | 21,384,734 | | | | | | 20,063,211 | | |
與股票期權相關的稀釋效應
|
| | | | — | | | | | | 1,862,894 | | |
加權平均稀釋後流通股
|
| | | | 21,384,734 | | | | | | 21,926,105 | | |
稀釋後每股收益(虧損)
|
| | | $ | (0.35) | | | | | $ | 0.13 | | |
| | |
September 30,
2022 |
| |
September 30,
2021 |
| ||||||
Options
|
| | | | 3,100,524 | | | | | | — | | |
普通股加權平均數-基本
|
| | | | 3,100,524 | | | | | | — | | |
| | |
September 30,
2022 |
| |
December 31,
2021 |
| ||||||
Raw material
|
| | | $ | 29,631 | | | | | $ | 22,885 | | |
Finished goods
|
| | | | 9,856 | | | | | | 4,242 | | |
Total inventory
|
| | | $ | 39,487 | | | | | $ | 27,127 | | |
| | |
September 30,
2022 |
| |
December 31,
2021 |
| ||||||
經營性租賃使用權資產
|
| | | $ | 4,878 | | | | | $ | 5,709 | | |
短期經營租賃負債
|
| | | | 1,157 | | | | | | 1,082 | | |
長期經營租賃負債
|
| | | | 3,821 | | | | | | 4,694 | | |
經營租賃總負債
|
| | | $ | 4,978 | | | | | $ | 5,776 | | |
加權平均剩餘租期
|
| |
3.8 years
|
| |
4.6 years
|
| ||||||
加權平均貼現率
|
| |
5.2%
|
| |
5.2%
|
|
|
2022
|
| | | $ | 342 | | |
|
2023
|
| | | | 1,399 | | |
|
2024
|
| | | | 1,435 | | |
|
2025
|
| | | | 1,440 | | |
|
2026
|
| | | | 893 | | |
|
Total lease payments
|
| | | | 5,509 | | |
|
Less imputed interest
|
| | | | 531 | | |
|
經營租賃總負債
|
| | | $ | 4,978 | | |
|
Payment Reserve Fund
|
| | | $ | 3,044 | | |
|
資本化利息基金
|
| | | | 144 | | |
|
Total
|
| | | $ | 3,188 | | |
| For Years Ended December 31, | | | | | | | |
|
2022 (3 months)
|
| | | $ | 1,875 | | |
|
2023
|
| | | | 22,500 | | |
|
2024
|
| | | | 20,625 | | |
|
Total
|
| | | | 45,000 | | |
|
減去:未攤銷債務發行成本、非流動債務
|
| | | | (4,289) | | |
|
Total debt
|
| | | | 40,711 | | |
|
減去:債務的當期部分,扣除債務貼現後的淨額
|
| | | | (16,529) | | |
|
Total long-term debt
|
| | | $ | 24,182 | | |
| | |
September 30,
2022 |
| |
December 31,
2021 |
| ||||||
已發行可轉換優先股
|
| | | | 10,000,000 | | | | | | 10,000,000 | | |
已發行和未償還的期權
|
| | | | 3,100,524 | | | | | | 3,122,398 | | |
已發行普通股
|
| | | | 22,634,276 | | | | | | 20,875,475 | | |
可供未來發行的股票(1)
|
| | | | 540,902 | | | | | | 10,327 | | |
Total
|
| | | | 36,275,702 | | | | | | 34,008,200 | | |
| | |
Number of
Options |
| |
Weighted-
Average Exercise Price |
| |
Weighted-
Average Grant Date Fair Value |
| |
Weighted-
Average Remaining Contractual Life (in years) |
| |
Aggregate
intrinsic value |
| |||||||||||||||
Balances, January 1, 2021
|
| | | | 2,563,080 | | | | | $ | 0.45 | | | | | $ | — | | | | | | 7.92 | | | | | $ | 650,965 | | |
Options granted
|
| | | | 1,000,538 | | | | | | 3.41 | | | | | | 1.94 | | | | | | | | | | | | — | | |
Options forfeited
|
| | | | (299,939) | | | | | | 1.21 | | | | | | 1.83 | | | | | | | | | | | | — | | |
Options exercised
|
| | | | (49,727) | | | | | | 0.53 | | | | | | — | | | | | | | | | | | | — | | |
Balances, September 30, 2021
|
| | | | 3,213,952 | | | | | $ | 1.30 | | | | | $ | — | | | | | | 7.80 | | | | | $ | 7,616,691 | | |
Balances, January 1, 2022
|
| | | | 3,122,398 | | | | | $ | 1.98 | | | | | $ | — | | | | | | 8.52 | | | | | $ | 6,549,591 | | |
Options granted
|
| | | | 509,500 | | | | | | 4.08 | | | | | | 1.81 | | | | | | | | | | | | — | | |
Options forfeited
|
| | | | (40,075) | | | | | | 3.29 | | | | | | 2.07 | | | | | | | | | | | | — | | |
Options exercised
|
| | | | (491,299) | | | | | | 1.44 | | | | | | — | | | | | | | | | | | | — | | |
Balances, September 30, 2022
|
| | | | 3,100,524 | | | | | $ | 2.40 | | | | | $ | — | | | | | | 8.22 | | | | | $ | 5,220,204 | | |
At September 30, 2022 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Vested and Exercisable
|
| | | | 864,984 | | | | | $ | 1.53 | | | | | | | | | | | | 7.83 | | | | | $ | 2,201,553 | | |
已歸屬且預計將歸屬
|
| | | | 2,235,540 | | | | | $ | 2.73 | | | | | | | | | | | | 8.37 | | | | | $ | 3,018,651 | | |