Aura Systems Inc. Files Q3 2024 10-Q Report

Ticker: AUSI · Form: 10-Q · Filed: Oct 22, 2024 · CIK: 826253

Aura Systems Inc 10-Q Filing Summary
FieldDetail
CompanyAura Systems Inc (AUSI)
Form Type10-Q
Filed DateOct 22, 2024
Risk Levellow
Pages16
Reading Time19 min
Key Dollar Amounts$0.0001
Sentimentneutral

Sentiment: neutral

Topics: 10-Q, quarterly-report, sec-filing

TL;DR

AURA filed its 10-Q for Aug 31, 2024. Check financials.

AI Summary

Aura Systems, Inc. filed its 10-Q for the quarterly period ended August 31, 2024. The company, incorporated in Delaware with its principal executive offices in Lake Forest, CA, is reporting under the Securities Exchange Act of 1934. This filing details its financial performance and operational status for the specified quarter.

Why It Matters

This 10-Q filing provides investors and analysts with the latest financial and operational details for Aura Systems, Inc., crucial for understanding the company's performance and future outlook.

Risk Assessment

Risk Level: low — This is a standard quarterly report filing with no immediate red flags or significant new disclosures that would indicate elevated risk.

Key Players & Entities

  • AURA SYSTEMS INC (company) — Registrant
  • August 31, 2024 (date) — Quarterly period end date
  • Delaware (location) — State of incorporation
  • Lake Forest, CA (location) — Address of principal executive offices
  • 95-4106894 (identifier) — I.R.S. Employer Identification No.

FAQ

What is the primary purpose of this Form 10-Q filing?

The primary purpose of this Form 10-Q filing is to provide a quarterly report on the financial performance and operational status of Aura Systems, Inc. for the period ended August 31, 2024, as required by Section 13 or 15(d) of the Securities Exchange Act of 1934.

When was Aura Systems, Inc. incorporated and where are its principal executive offices located?

Aura Systems, Inc. was incorporated in Delaware and its principal executive offices are located at 20431 North Sea Circle, Lake Forest, CA 92630.

What is the IRS Employer Identification Number for Aura Systems, Inc.?

The IRS Employer Identification Number for Aura Systems, Inc. is 95-4106894.

What is the SIC code for Aura Systems, Inc.?

The Standard Industrial Classification (SIC) code for Aura Systems, Inc. is 3690, which corresponds to Miscellaneous Electrical Machinery, Equipment & Supplies.

Does this filing indicate a transition period or a standard quarterly report?

This filing is a standard quarterly report for the period ended August 31, 2024, indicated by the checkmark next to 'QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934'.

Filing Stats: 4,764 words · 19 min read · ~16 pages · Grade level 16.2 · Accepted 2024-10-21 17:55:27

Key Financial Figures

  • $0.0001 — tober 11, 2024 Common Stock, par value $0.0001 per share 114,420,081 shares AURA SYS

Filing Documents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION ITEM 1.

Financial Statements (Unaudited)

Financial Statements (Unaudited) 1 Condensed Balance Sheets as of August 31, 2024 (unaudited) and February 29, 2024 1 Condensed Statements of Operations for the three and six months ended August 31, 2024 and August 31, 2023 2 Condensed Statements of Shareholders Deficit as of August 31, 2024 and August 31, 2023 3 Condensed Statements of Cash Flows August 31, 2024 and August 31, 2023 4 Notes to Condensed Financial Statements 5 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 17 ITEM 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 21 ITEM 4.

Controls and Procedures

Controls and Procedures 22

OTHER INFORMATION

PART II. OTHER INFORMATION ITEM 1.

Legal Proceedings

Legal Proceedings 23 ITEM 1A.

Risk Factors

Risk Factors 24 ITEM 2. Unregistered Sales of Equity Securities and Use of Proceeds 24 ITEM 3. Defaults Upon Senior Securities 24 ITEM 4. Mine Safety Disclosures 24 ITEM 5. Other Information 24 ITEM 6. Exhibits 24 SIGNATURES AND CERTIFICATIONS 25 i PART I. FINANCIAL INFORMATION

FINANCIAL STATEMENTS

ITEM 1. FINANCIAL STATEMENTS AURA SYSTEMS, INC. CONDENSED BALANCE SHEETS August 31, 2024 February 29, 2024 (amounts in thousands, except share data) (Unaudited) Assets Current assets Cash and cash equivalents $ 15 $ 124 Accounts receivable 16 - Inventories 33 20 Prepaid and other current assets 83 175 Total current assets 147 319 Property and equipment, net 701 378 Operating lease right-of-use asset 496 607 Lease security deposit 160 160 Total assets $ 1,504 $ 1,464 Liabilities and Shareholders' Deficit Current liabilities Accounts payable and accrued expenses $ 2,398 $ 2,625 Accrued interest 1,989 2,598 Customer advances 447 447 Convertible notes payable – past due 1,513 1,508 Convertible notes payable-related party, current portion – $ 3,020 past due 5,020 3,020 Notes payable current portion 145 119 Notes payable-related parties, current portion – past due 782 4,632 Operating lease liability, current portion 257 238 Derivative liability 20,799 - Total current liabilities 33,350 15,187 Notes payable, non-current portion 395 286 Convertible note payable-related party, non-current portion 7,261 - Notes payable-related parties, non-current portion - 7,088 Operating lease liability 268 423 Total liabilities 41,274 22,984 Commitments and contingencies - - Shareholders' deficit Common stock: $ 0.0001 par value; 150,000,000 shares authorized; 111,544,011 and 104,591,648 issued and outstanding August 31, 2024, and February 29, 2024, respectively 11 10 Additional paid-in capital 460,857 457,460 Accumulated deficit ( 500,638 ) ( 478,990 ) Total shareholders' deficit ( 39,770 ) ( 21,520 ) Total liabilities and shareholders' deficit $ 1,504 $ 1,464 The accompanying notes are an integral part of these unaudited financial statements 1 AURA SYSTEMS, INC. CONDENSED STATEMENTS OF OPERATIONS (Unaudited) Three-Months Ended Six-Months End

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