ALT5 Sigma Corp Files Q3 2024 10-Q

Ticker: ALTS · Form: 10-Q · Filed: Nov 12, 2024 · CIK: 862861

Sentiment: neutral

Topics: 10-Q, financials, reporting

TL;DR

ALT5 Sigma Corp filed their Q3 10-Q. Check financials.

AI Summary

ALT5 Sigma Corp filed a 10-Q for the period ending September 28, 2024. The company, formerly known as JanOne Inc., is incorporated in Nevada and operates in the Pharmaceutical Preparations sector. Their business address is in Las Vegas, NV.

Why It Matters

This filing provides investors with an update on ALT5 Sigma Corp's financial performance and operational status for the third quarter of 2024.

Risk Assessment

Risk Level: medium — As a 10-Q filing, it contains detailed financial information that could reveal significant performance changes or risks.

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The reporting period for this 10-Q filing is the quarter ended September 28, 2024.

What was ALT5 Sigma Corp's former name?

ALT5 Sigma Corp was formerly known as JanOne Inc.

In which state is ALT5 Sigma Corp incorporated?

ALT5 Sigma Corp is incorporated in Nevada (NV).

What is the SIC code for ALT5 Sigma Corp?

The Standard Industrial Classification (SIC) code for ALT5 Sigma Corp is 2834, which corresponds to Pharmaceutical Preparations.

When was this 10-Q filing submitted to the SEC?

This 10-Q filing was submitted to the SEC on November 12, 2024.

Filing Stats: 4,944 words · 20 min read · ~16 pages · Grade level 15.2 · Accepted 2024-11-12 16:30:57

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 September 28 , 2024 and December 30, 202 3 3 Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income for the 13 and 39 weeks ended September 28 , 2024 and September 30 , 202 3 4 Unaudited Condensed Consolidated Statements of Cash Flows for the 39 weeks ended September 28 , 2024 and September 30 , 202 3 5 Unaudited Condensed Consolidated Statements of Stockholders' Equity for the 13 and 39 weeks ended September 28 , 2024 and September 3 0 , 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 34 Item 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 39 Item 4.

Controls and Procedures

Controls and Procedures 39

OTHER INFORMATION

PART II. OTHER INFORMATION Item 1.

Legal Proceedings

Legal Proceedings 41 Item 1A.

Risk Factors

Risk Factors 41 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 41 Item 3. Defaults Upon Senior Securities 41 Item 4. Mine Safety Disclosures 41 Item 5 Other Information 41 Item 6. Exhibits 41

SIGNATURES

SIGNATURES 43 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) September 28, 2024 December 30, 2023 (Unaudited) Assets Cash and cash equivalents $ 8,669 $ 5 Trade and other receivables, net 903 266 Digital assets receivable 20,888 — Prepaid expenses and other current assets 1,437 75 Total current assets 31,897 346 Property and equipment, net 1,170 — Right of use assets 120 — Marketable securities — 286 Deposits and other assets — 9 Intangible assets, net 33,977 17,846 Goodwill 7,724 — Total assets $ 74,888 $ 18,487 Liabilities and Stockholders' Equity Liabilities: Accounts payable $ 2,879 $ 2,272 Accrued liabilities 3,801 3,633 Digital assets payable 28,834 — Due to Soin 2,850 — Convertible debentures 563 — Operating lease liabilities 26 — Notes payable 2,577 — Related party notes payable and advances 798 — Total current liabilities 42,328 5,905 Deferred income taxes, net 1,161 639 Related party notes payable 529 707 Notes payable 6,695 — Operating lease liabilities 94 — Other noncurrent liabilities — 34 Total liabilities 50,807 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 September 28, 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, 23,480 and 193,730 shares issued and outstanding at September 28, 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 September 28, 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 September 28, 20

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