ALT5 Sigma Corp Files Q2 2024 10-Q

Ticker: ALTS · Form: 10-Q · Filed: Aug 19, 2024 · CIK: 862861

Sentiment: neutral

Topics: 10-Q, quarterly-report, pharmaceuticals

TL;DR

ALT5 Sigma Corp (fka JanOne Inc.) filed its Q2 2024 10-Q. Financials are in.

AI Summary

ALT5 Sigma Corp filed its 10-Q for the period ending June 29, 2024. The company, formerly known as JanOne Inc., is incorporated in Nevada and operates in the Pharmaceutical Preparations sector. Its business address is in Las Vegas, NV.

Why It Matters

This filing provides investors with the latest financial performance and operational details for ALT5 Sigma Corp, crucial for understanding its current business standing.

Risk Assessment

Risk Level: medium — The filing is a standard quarterly report, but the company's specific financial health and market position would require further analysis beyond this summary.

Key Numbers

Key Players & Entities

FAQ

What is ALT5 Sigma Corp's primary industry?

ALT5 Sigma Corp is classified under Pharmaceutical Preparations [2834].

When was the company formerly known as?

The company was formerly known as JanOne Inc., with a name change effective September 12, 2019.

What is the company's state of incorporation?

ALT5 Sigma Corp is incorporated in Nevada (NV).

What is the fiscal year end for ALT5 Sigma Corp?

The fiscal year end for ALT5 Sigma Corp is December 31 (1231).

What is the business address of ALT5 Sigma Corp?

The business address is 325 E. WARM SPRINGS ROAD, SUITE 102, LAS VEGAS, NV 89119.

Filing Stats: 4,847 words · 19 min read · ~16 pages · Grade level 15 · Accepted 2024-08-19 16:29:50

Key Financial Figures

Filing Documents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION Item 1. Condensed Consolidated Financial Statements 3 Unaudited Condensed Consolidated Balance Sheets as of Ju ne 29 , 202 4 and December 3 0 , 202 3 3 Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income for the 13 and 26 weeks ended Ju ne 29 , 202 4 and July 1 , 202 3 4 Unaudited Condensed Consolidated Statements of Cash Flows for the 26 weeks ended Ju ne 29 , 202 4 and July 1 , 202 3 5 Unaudited Condensed Consolidated Statements of Stockholders' Equity for the 13 and 26 weeks ended Ju ne 29 , 202 4 and July 1 , 202 3 6 Notes to Unaudited Condensed Consolidated Financial Statements 8 Item 2.

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 31 Item 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 36 Item 4.

Controls and Procedures

Controls and Procedures 36

OTHER INFORMATION

PART II. OTHER INFORMATION Item 1.

Legal Proceedings

Legal Proceedings 38 Item 1A.

Risk Factors

Risk Factors 38 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 38 Item 3. Defaults Upon Senior Securities 38 Item 4. Mine Safety Disclosures 38 Item 5 Other Information 38 Item 6. Exhibits 38

SIGNATURES

SIGNATURES 40 2 Table of Contents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

Condensed Consolidated Financial Statements

ITEM 1. Condensed Consolidated Financial Statements ALT5 SIGMA CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS (Dollars in thousands, except per-share amounts) June 29, 2024 December 30, 2023 (Unaudited) Assets Cash and cash equivalents $ 5,764 $ 5 Trade and other receivables, net 984 266 Digital assets receivable 22,477 — Prepaid expenses and other current assets 1,660 75 Total current assets 30,885 346 Property and equipment, net 1,170 — Right of use assets 186 — Marketable securities 434 286 Deposits and other assets — 9 Intangible assets, net 34,996 17,846 Goodwill 7,724 — Total assets $ 75,395 $ 18,487 Liabilities and Stockholders' Equity Liabilities: Accounts payable $ 2,937 $ 2,272 Accrued liabilities 2,438 3,633 Digital assets payable 28,241 — Due to Soin 2,900 — Convertible debentures 1,686 — Operating lease liabilities 59 — Notes payable 3,244 — Related party notes payable and advances 1,006 — Total current liabilities 42,511 5,905 Deferred income taxes, net 1,587 639 Related party notes payable 516 707 Notes payable 3,868 — Operating lease liabilities 127 — Other noncurrent liabilities — 34 Total liabilities 48,609 7,285 Commitments and contingencies (Note 16) Mezzanine equity Convertible preferred stock, series S - par value $ 0.001 per share, 200,000 authorized, 100,000 and 100,000 shares issued and outstanding at June 29, 2024 and December 30, 2023, respectively 3,856 14,510 Stockholders' equity: Preferred stock, series A-1 - par value $ 0.001 per share, 2,000,000 authorized, 69,980 and 193,730 shares issued and outstanding at June 29, 2024 and December 30, 2023, respectively — — Preferred stock, series B - par value $ 0.001 per share, 34,250 authorized, 34,207 and 0 shares issued and outstanding at June 29, 2024 and December 30, 2023, respectively 8,552 — Preferred stock, series M - par value $ 0.001 per share, 3,200 authorized, 3,200 and 0 shares issued and outstanding at June 29, 2024 and December 30

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