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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒ |
QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the quarterly period ended March 31, 2023
☐ |
TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the transition period from _______ to _______
Commission
file number: 000-55413
Cell
Source, Inc.
(Exact
name of registrant as specified in its charter)
Nevada |
|
32-0379665 |
(State
or other jurisdiction
of
incorporation or organization) |
|
(I.R.S.
Employer
Identification
No.) |
57
West 57th Street, Suite
400
New
York, NY 10019
(Address
of principal executive offices)
(646)
416-7896
(Issuer’s
telephone number)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
symbol(s) |
|
Name
of each exchange on which registered |
None |
|
N/A |
|
N/A |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”
“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):
Large
accelerated filer ☐ |
|
Accelerated
filer ☐ |
Non-accelerated
filer ☒ |
|
Smaller
reporting company ☒ |
|
|
Emerging
growth company ☐ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any news or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
As
of August 18, 2023, the registrant had 38,195,617 shares of $0.001 par value common stock outstanding.
CELL
SOURCE, INC.
FORM
10-Q
FOR
THE QUARTERLY PERIOD ENDED MARCH 31, 2023
TABLE
OF CONTENTS
PART
I – FINANCIAL INFORMATION
Item
1. Financial Statements.
CELL
SOURCE, INC.
CONDENSED
CONSOLIDATED BALANCE SHEETS
| |
March
31, | | |
December
31, | |
| |
2023 | | |
2022 | |
| |
(Unaudited) | | |
| |
Assets | |
| | | |
| | |
Current
Assets: | |
| | | |
| | |
Cash | |
$ | 133,012 | | |
$ | 222,665 | |
Prepaid
expenses | |
| 84,837 | | |
| 164,175 | |
Other
current assets | |
| 14,571 | | |
| 23,005 | |
Total
Assets | |
$ | 232,420 | | |
$ | 409,845 | |
| |
| | | |
| | |
Liabilities
and Stockholders’ Deficiency | |
| | | |
| | |
| |
| | | |
| | |
Current
Liabilities: | |
| | | |
| | |
Accounts
payable | |
$ | 1,187,192 | | |
$ | 680,325 | |
Accrued
expenses | |
| 1,212,786 | | |
| 1,485,857 | |
Accrued
expenses - related party | |
| 101,000 | | |
| 86,500 | |
Accrued
expenses | |
| 101,000 | | |
| 86,500 | |
Accrued
interest | |
| 867,370 | | |
| 809,426 | |
Accrued
interest - related parties | |
| 1,103,244 | | |
| 987,310 | |
Accrued
interest | |
| 1,103,244 | | |
| 987,310 | |
Accrued
compensation | |
| 876,665 | | |
| 849,898 | |
Notes
payable, net of debt discount of $5,123 and $12,968 as of March 31, 2023 and December 31, 2022, respectively | |
| 775,971 | | |
| 768,126 | |
Notes
payable - related parties | |
| 150,000 | | |
| 150,000 | |
Notes
payable | |
| 150,000 | | |
| 150,000 | |
Convertible
notes payable, net of debt discount of $34,976 and $41,650 as of March 31, 2023 and December 31, 2022, respectively | |
| 1,085,028 | | |
| 908,311 | |
Convertible
notes payable - related parties, net of debt discount of $82,870 and $147,230 as of March 31, 2023 and December 31, 2022, respectively | |
| 6,555,147 | | |
| 6,077,770 | |
Convertible
notes payable | |
| 6,555,147 | | |
| 6,077,770 | |
Advances
payable | |
| 135,000 | | |
| 135,000 | |
Advances
payable - related party | |
| 100,000 | | |
| 100,000 | |
Advances
payable | |
| 100,000 | | |
| 100,000 | |
Accrued
dividend payable | |
| 302,734 | | |
| 5,217 | |
Total
Liabilities | |
| 14,452,137 | | |
| 13,043,740 | |
| |
| | | |
| | |
Commitments
and contingencies (Note 8) | |
| - | | |
| | |
| |
| | | |
| | |
Stockholders’
Deficiency: | |
| | | |
| | |
Convertible
Preferred Stock, $0.001 par value, 10,000,000 shares authorized; | |
| | | |
| | |
Series
A Convertible Preferred Stock, 1,350,000 shares designated, 1,342,195 shares issued and outstanding as of March 31, 2023 and December
31, 2022; liquidation preference of $10,289,854 and $10,066,463 as of March 31, 2023 and December 31, 2022, respectively | |
| 1,342 | | |
| 1,342 | |
Series
C Convertible Preferred Stock, 1,000,000 shares designated, 499,443 and 502,776 shares issued and outstanding as of March 31, 2023
and December 31, 2022, respectively; liquidation preference of $3,825,429 and $3,776,039 as of March 31, 2023 and December 31, 2022,
respectively | |
| 500 | | |
| 503 | |
Preferred
Stock, value | |
| 500 | | |
| 503 | |
Common
Stock, $0.001 par value, 200,000,000 shares authorized; 37,184,505 and 36,081,758 shares issued and outstanding as of March 31, 2023
and December 31, 2022, respectively | |
| 37,185 | | |
| 36,082 | |
Additional
paid-in capital | |
| 23,778,999 | | |
| 23,674,354 | |
Accumulated
deficit | |
| (38,037,743 | ) | |
| (36,346,176 | ) |
Total
Stockholders’ Deficiency | |
| (14,219,717 | ) | |
| (12,633,895 | ) |
Total
Liabilities and Stockholders’ Deficiency | |
$ | 232,420 | | |
$ | 409,845 | |
The
accompanying notes are an integral part of these condensed consolidated financial statements.
CELL
SOURCE, INC.
CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS
| |
2023 | | |
2022 | |
| |
For
the Three Months Ended March 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Operating
Expenses: | |
| | | |
| | |
Research
and development | |
$ | 324,000 | | |
$ | 464,505 | |
Research
and development - related party | |
| 14,500 | | |
| 14,500 | |
Research
and development | |
| 14,500 | | |
| 14,500 | |
General
and administrative | |
| 1,077,049 | | |
| 573,667 | |
Total
Operating Expenses | |
| 1,415,549 | | |
| 1,052,672 | |
Loss
From Operations | |
| (1,415,549 | ) | |
| (1,052,672 | ) |
| |
| | | |
| | |
Other
(Expense) Income: | |
| | | |
| | |
Interest
expense | |
| (19,939 | ) | |
| (48,412 | ) |
Interest
expense - related parties | |
| (115,831 | ) | |
| (118,353 | ) |
Interest
expense | |
| (115,831 | ) | |
| (118,353 | ) |
Amortization
of debt discount | |
| (35,721 | ) | |
| (66,537 | ) |
Amortization
of debt discount - related party | |
| (104,527 | ) | |
| (6,601 | ) |
Amortization
of debt discount | |
| (104,527 | ) | |
| (6,601 | ) |
Total
Other Expense | |
| (276,018 | ) | |
| (239,903 | ) |
Net
Loss | |
| (1,691,567 | ) | |
| (1,292,575 | ) |
Dividend
attributable to Series A and Series C preferred stockholders | |
| (297,517 | ) | |
| (324,917 | ) |
Net
Loss Applicable to Common Stockholders | |
$ | (1,989,084 | ) | |
$ | (1,617,492 | ) |
| |
| | | |
| | |
Net
Loss Per Common Share - Basic and Diluted | |
$ | (0.05 | ) | |
$ | (0.05 | ) |
| |
| | | |
| | |
Weighted
Average Common Shares Outstanding - Basic and Diluted | |
| 37,059,766 | | |
| 34,400,181 | |
The
accompanying notes are an integral part of these condensed consolidated financial statements.
CELL
SOURCE, INC.
CONDENSED
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIENCY
(Unaudited)
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Deficiency | |
| |
FOR
THE THREE MONTHS ENDED MARCH 31, 2023 | |
| |
Convertible
Preferred | | |
Convertible
Preferred | | |
| | |
| | |
Additional | | |
| | |
Total | |
| |
Stock
- Series A | | |
Stock
- Series C | | |
Common
Stock | | |
Paid-In | | |
Accumulated | | |
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Deficiency | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance,
January 1, 2023 | |
| 1,342,195 | | |
$ | 1,342 | | |
| 502,776 | | |
$ | 503 | | |
| 36,081,758 | | |
$ | 36,082 | | |
$ | 23,674,354 | | |
$ | (36,346,176 | ) | |
$ | (12,633,895 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Conversion
of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock | |
| - | | |
| - | | |
| 6,667 | | |
| 7 | | |
| 2,747 | | |
| 3 | | |
| 52,050 | | |
| - | | |
| 52,060 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Series
A and C Convertible Preferred Stock dividends: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Accrual
of earned dividends | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (297,517 | ) | |
| - | | |
| (297,517 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance
of warrants in connection with issuance of convertible notes payable | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 21,202 | | |
| - | | |
| 21,202 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Conversion
of Series C Convertible Preferred Stock into common stock | |
| - | | |
| - | | |
| (10,000 | ) | |
| (10 | ) | |
| 100,000 | | |
| 100 | | |
| (90 | ) | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based
compensation: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common
stock | |
| - | | |
| - | | |
| - | | |
| - | | |
| 1,000,000 | | |
| 1,000 | | |
| 329,000 | | |
| - | | |
| 330,000 | |
Warrants | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (1,691,567 | ) | |
| (1,691,567 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance,
March 31, 2023 | |
| 1,342,195 | | |
$ | 1,342 | | |
| 499,443 | | |
$ | 500 | | |
| 37,184,505 | | |
$ | 37,185 | | |
$ | 23,778,999 | | |
$ | (38,037,743 | ) | |
$ | (14,219,717 | ) |
| |
FOR
THE THREE MONTHS ENDED MARCH 31, 2022 | |
| |
Convertible
Preferred | | |
Convertible
Preferred | | |
| | |
| | |
Additional | | |
| | |
Total | |
| |
Stock
- Series A | | |
Stock
- Series C | | |
Common
Stock | | |
Paid-In | | |
Accumulated | | |
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Deficiency | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance,
January 1, 2022 | |
| 1,342,195 | | |
$ | 1,342 | | |
| 272,021 | | |
$ | 272 | | |
| 34,360,546 | | |
$ | 34,361 | | |
$ | 21,316,318 | | |
$ | (31,178,428 | ) | |
$ | (9,826,135 | ) |
Balance | |
| 1,342,195 | | |
$ | 1,342 | | |
| 272,021 | | |
$ | 272 | | |
| 34,360,546 | | |
$ | 34,361 | | |
$ | 21,316,318 | | |
$ | (31,178,428 | ) | |
$ | (9,826,135 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Conversion
of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock | |
| - | | |
| - | | |
| 183,422 | | |
| 183 | | |
| 76,530 | | |
| 76 | | |
| 1,432,836 | | |
| - | | |
| 1,433,095 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Series
A and C Convertible Preferred Stock dividends: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Accrual
of earned dividends | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (324,917 | ) | |
| - | | |
| (324,917 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance
of warrants in connection with issuance of convertible notes payable | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 8,043 | | |
| - | | |
| 8,043 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based
compensation: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Warrants | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 5,372 | | |
| - | | |
| 5,372 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (1,292,575 | ) | |
| (1,292,575 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance,
March 31, 2022 | |
| 1,342,195 | | |
$ | 1,342 | | |
| 455,443 | | |
$ | 455 | | |
| 34,437,076 | | |
$ | 34,437 | | |
$ | 22,437,652 | | |
$ | (32,471,003 | ) | |
$ | (9,997,117 | ) |
Balance | |
| 1,342,195 | | |
$ | 1,342 | | |
| 455,443 | | |
$ | 455 | | |
| 34,437,076 | | |
$ | 34,437 | | |
$ | 22,437,652 | | |
$ | (32,471,003 | ) | |
$ | (9,997,117 | ) |
The
accompanying notes are an integral part of these condensed consolidated financial statements.
CELL
SOURCE, INC.
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
| |
2023 | | |
2022 | |
| |
For
Three Months Ended | |
| |
March
31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Cash
Flows From Operating Activities: | |
| | | |
| | |
Net
loss | |
$ | (1,691,567 | ) | |
$ | (1,292,575 | ) |
Adjustments
to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Amortization
of debt discount | |
| 140,248 | | |
| 73,138 | |
Non-cash
interest expense - warrants | |
| (46,131 | ) | |
| 33,609 | |
Stock-based
compensation: | |
| | | |
| | |
Common
stock | |
| 330,000 | | |
| - | |
Warrants | |
| (1,095 | ) | |
| 4,960 | |
Changes
in operating assets and liabilities: | |
| | | |
| | |
Prepaid
expenses | |
| 79,338 | | |
| 82,514 | |
Other
current assets | |
| 8,434 | | |
| (6,652 | ) |
Accounts
payable | |
| 506,867 | | |
| 109,818 | |
Accrued
expenses | |
| 139,948 | | |
| (178,453 | ) |
Accrued
expenses - related parties | |
| 14,500 | | |
| - | |
Accrued
interest | |
| 77,252 | | |
| (80,157 | ) |
Accrued
interest - related parties | |
| 104,731 | | |
| 213,275 | |
Accrued
compensation | |
| 27,862 | | |
| 12,353 | |
Net
Cash Used In Operating Activities | |
| (309,613 | ) | |
| (1,028,170 | ) |
Cash
Flows From Financing Activities: | |
| | | |
| | |
Proceeds
from issuance of convertible notes payable | |
| 219,960 | | |
| 95,000 | |
Proceeds
from issuance of convertible notes payable - related party | |
| - | | |
| 1,000,000 | |
Repayment
of financing liability | |
| - | | |
| (27,926 | ) |
Net
Cash Provided By Financing Activities | |
| 219,960 | | |
| 1,067,074 | |
| |
| | | |
| | |
Net
(Decrease) Increase In Cash | |
| (89,653 | ) | |
| 38,904 | |
| |
| | | |
| | |
Cash
- Beginning of Period | |
| 222,665 | | |
| 93,095 | |
Cash
- End of Period | |
$ | 133,012 | | |
$ | 131,999 | |
| |
| | | |
| | |
Supplemental
Disclosures of Cash Flow Information: | |
| | | |
| | |
Cash
paid for: | |
| | | |
| | |
Interest | |
$ | - | | |
$ | - | |
Income
taxes | |
$ | 945 | | |
$ | 30,515 | |
| |
| | | |
| | |
Non-cash
investing and financing activities: | |
| | | |
| | |
Issuance
of warrants in connection with the issuance of notes payable | |
$ | 21,202 | | |
$ | 8,043 | |
Accrual
of warrant obligations in connection with issuance of notes payable | |
$ | 40,167 | | |
$ | 114,727 | |
Conversion
of accrued expenses into note principal | |
$ | 413,018 | | |
$ | - | |
Accrual
of earned preferred stock dividends | |
$ | (297,517 | ) | |
$ | (324,917 | ) |
Conversion
of convertible notes payable and accrued interest into Series C Preferred Stock and common stock | |
$ | 52,060 | | |
$ | 1,433,095 | |
The
accompanying notes are an integral part of these condensed consolidated financial statements.
CELL
SOURCE, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
Note
1 - Business Organization, Nature of Operations, Risks and Uncertainties and Basis of Presentation
Organization
and Operations
Cell
Source, Inc. (“Cell Source”, “CSI” or the “Company”) is a Nevada corporation formed on June 6, 2012
that is the parent company of Cell Source Limited (“CSL”), a wholly owned subsidiary which was founded in Israel in 2011
in order to commercialize a suite of inventions relating to certain cancer treatments. The Company is a biotechnology company focused
on developing cell therapy treatments based on the management of immune tolerance. The Company’s lead prospective product is its
patented Veto Cell immune system management technology, which is an immune tolerance biotechnology that enables the selective blocking
of immune responses. CSL’s Veto Cell immune system management technology is based on technologies patented, owned, and licensed
to CSL by Yeda Research and Development Company Limited, an Israeli corporation (“Yeda”) (see Note 8, Commitments and
Contingencies). The Company’s target indications include: lymphoma, leukemia and multiple myeloma through the facilitation
of safer and more accessible stem cell (e.g. bone marrow) transplantation acceptance, treatment of end stage kidney disease and other
non-malignant organ diseases through improved organ transplantation (broadened donor pool, reduced dependence on post-transplant anti-rejection
therapy), and ultimately treating a variety of cancers and non-malignant diseases.
Risks
and Uncertainties
The
novel coronavirus (“COVID-19”) pandemic continues to impact global economic conditions. The Company is closely monitoring
the outbreak of COVID-19 and its impact on the Company’s operations, financial position, cash flows and its industry in general.
The Company considered the impact of COVID-19 on its business and operational assumptions and estimates, and determined there were no
material adverse impacts on the Company’s condensed consolidated results of operations and financial position as of March 31, 2023.
Similarly,
the economic uncertainty caused by the COVID-19 pandemic has made and may continue to make it difficult for the Company to forecast operating
results, including the timing and ability of the Company to initiate and/or complete current and/or future preclinical studies and/or
clinical trials, disrupt the Company’s regulatory activities, and/or have other adverse effects on the Company’s clinical
development. The duration and extent of the impact from the COVID-19 pandemic depend on future developments that cannot be accurately
predicted at this time, and if the Company is not able to respond to and manage the impact of such events effectively, the Company’s
business may be harmed. Additionally, other recent macroeconomic events including rising inflation, slowing economic growth, changes
in U.S. and foreign government monetary policies, supply chain disruptions, fluctuations in currency exchange rates and the Russian invasion
of Ukraine have led to further economic uncertainty. As a result, the Company is unable to predict the ultimate impact of other economic
conditions and continuous presence of COVID-19 will have on its business, future results of operations, financial position, or cash flows.
Basis
of Presentation
The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form
10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for
complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring
items) which are considered necessary for a fair presentation of the condensed consolidated financial position of the Company as of March
31, 2023 and the condensed consolidated results of its operations and cash flows for the three months ended March 31, 2023 and 2022.
The results of operations for the three months ended March 31, 2023 are not necessarily indicative of the operating results for the full
year ending December 31, 2023 or any other period. These condensed consolidated financial statements should be read in conjunction with
the audited consolidated financial statements and related disclosures of the Company as of December 31, 2022 and for the year then ended
which were included in the Company’s Annual Report on Form 10-K that was filed with the Securities and Exchange Commission (“SEC”)
on August 8, 2023.
Note
2 - Going Concern and Management Plans
During
the three months ended March 31, 2023, the Company had not generated any revenues, had a net loss of approximately $1,692,000 and had
used cash in operations of approximately $310,000. As of March 31, 2023, the Company had a working capital deficiency of approximately
$14,220,000 and an accumulated deficit of approximately $38,038,000. As of March 31, 2023 and through the date of this filing, notes
payable with principal amounts totaling $2,508,000 and $1,576,093, respectively, were past due and are classified as current liabilities
on the condensed consolidated balance sheet as of March 31, 2023. The Company will continue to incur net operating losses to fund operations.
These conditions raise substantial doubt about the Company’s ability to continue as a going concern for at least one year from
the date these financial statements are issued. Subsequent to March 31, 2023 and as more fully described in Note 9, Subsequent Events,
the Company received aggregate proceeds of $1,272,018 from the issuance of convertible notes payable.
The
Company is currently funding its operations on a month-to-month basis. While there can be no assurance that it will be successful, the
Company is in active negotiations to raise additional capital. The Company’s primary sources of operating funds since inception
have been equity and debt financings. Management’s plans include continued efforts to raise additional capital through debt and
equity financings. There is no assurance that these funds will be sufficient to enable the Company to fully complete its development
activities or attain profitable operations. If the Company is unable to obtain such additional financing on a timely basis or, notwithstanding
any request the Company may make, if the Company’s debt holders do not agree to convert their notes into equity or extend the maturity
dates of their notes, the Company may have to curtail its development, marketing and promotional activities, which would have a material
adverse effect on the Company’s business, financial condition and results of operations, and ultimately the Company could be forced
to discontinue its operations and liquidate.
The
accompanying condensed consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplate continuation
of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The
carrying amounts of assets and liabilities presented in the financial statements do not necessarily purport to represent realizable or
settlement values. The condensed consolidated financial statements do not include any adjustment that might result from the outcome of
these uncertainties.
CELL
SOURCE, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
Note
3 - Summary of Significant Accounting Policies
Since
the date of the Annual Report on Form 10-K for the year ended December 31, 2022, there have been no material changes to the Company’s
significant accounting policies, except as disclosed herein.
Loss
Per Share
The
Company computes basic net loss per share by dividing net loss applicable to common stockholders by the weighted average number of common
shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share includes
the dilution that would occur upon the exercise or conversion of all dilutive securities into common stock using the “treasury
stock” and/or “if converted” methods, as applicable.
The
common stock equivalents associated with the following securities are excluded from the calculation of weighted average dilutive common
shares because their inclusion would have been anti-dilutive:
Schedule of Weighted Average Dilutive Common Shares Anti-dilutive
| |
March
31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Options | |
| 6,932,004 | | |
| 6,182,004 | |
Warrants | |
| 14,084,493 | | |
| 11,964,079 | |
Convertible
notes [1] [2] | |
| 3,199,169 | | |
| 3,074,310 | |
Convertible
preferred stock | |
| 18,416,383 | | |
| 17,976,380 | |
Total | |
| 42,632,049 | | |
| 39,196,773 | |
Note
4 - Fair Value
The
following table provides a summary of the changes in fair value, including net transfers in and/or out, of all Level 3 liabilities measured
at fair value on a recurring basis using unobservable inputs during the three months ended March 31, 2023 and 2022:
Schedule of Changes in Fair Value of Liabilities Measured at Fair Value on a Recurring Basis
| |
Accrued | | |
Accrued | | |
| |
| |
Interest | | |
Compensation | | |
Total | |
| |
| | |
| | |
| |
Balance
- January 1, 2023 | |
$ | 504,700 | | |
$ | 59,220 | | |
$ | 563,920 | |
| |
| | | |
| | | |
| | |
Accrual
of warrant obligation | |
| 40,167 | | |
| - | | |
| 40,167 | |
Change
in fair value | |
| (46,131 | ) | |
| (1,095 | ) | |
| (47,226 | ) |
| |
| | | |
| | | |
| | |
Balance
- March 31, 2023 | |
$ | 498,736 | | |
$ | 58,125 | | |
$ | 556,861 | |
| |
Accrued | | |
Accrued | | |
| |
| |
Interest | | |
Compensation | | |
Total | |
| |
| | |
| | |
| |
Balance
- January 1, 2022 | |
$ | 402,344 | | |
$ | 61,306 | | |
$ | 463,650 | |
| |
| | | |
| | | |
| | |
Change
in fair value | |
| 33,609 | | |
| (412 | ) | |
| 33,197 | |
Accrual
of warrant obligation | |
| 114,727 | | |
| - | | |
| 114,727 | |
| |
| | | |
| | | |
| | |
Balance
- March 31, 2022 | |
$ | 550,680 | | |
$ | 60,894 | | |
$ | 611,574 | |
Financial
assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar
techniques and at least one significant model assumption or input is unobservable. The Company’s Level 3 liabilities shown in the
above table consist of accrued obligations to issue warrants and common stock to non-employees and is recorded at fair value at inception and subsequent changes in fair value are charged to the
condensed consolidated statement of operations at each reporting period.
CELL
SOURCE, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
In
applying the Black-Scholes option pricing model utilized in the valuation of Level 3 liabilities, the Company used the following approximate
assumptions:
Schedule of Assumptions Used for Valuation of Level 3 Liabilities
| |
For
the Months Ended | |
| |
March
31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Risk-free
interest rate | |
| 3.60%-3.71 | % | |
| 2.42%-2.44 | % |
Expected
term (years) | |
| 4.00-5.00 | | |
| 4.00-5.00 | |
Expected
volatility | |
| 80 | % | |
| 90 | % |
Expected
dividends | |
| 0.00 | % | |
| 0.00 | % |
The
expected term used is the contractual life of the instrument being valued. Since the Company’s stock does not have significant
trading volume, the Company is utilizing an expected volatility based on a review of the historical volatilities, over a period of time,
equivalent to the expected life of the instrument being valued, of similarly positioned public companies within its industry. The risk-free
interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected
term of the instrument being valued.
As
of March 31, 2023 and December 31, 2022, the Company had an obligation to issue 154,495
shares of common stock to service providers that had a fair value of $50,983,
which was a component of accrued compensation on the condensed consolidated balance sheets. The fair value of the common stock underlying this obligation has a per share value of $0.33 as of March 31, 2023
and December 31, 2022.
See
Note 6, Stockholders’ Deficiency – Common Stock and Stock Warrants for additional details associated with the issuance
of common stock and warrants.
Note
5 – Notes Payable
As
of March 31, 2023 and through the date of this filing, notes and convertible notes payable with principal amounts totaling $2,508,000
and $1,576,093, respectively, were past due and are classified as current liabilities on the condensed consolidated balance sheet as
of March 31, 2023. Such notes continue to accrue interest and all relevant penalties have been accrued as of March 31, 2023. Of such
past due notes payable, a holder of a note with principal amount of $250,000 issued a notice of default. See Note 8, Commitments and
Contingencies – Litigation for additional details. The Company is in negotiations with certain holders of notes payable to
extend the maturity dates of such notes or to convert the principal and accrued interest into equity. As of March 31, 2023, the Company had an accrued interest balance of $272,441 related to notes past due.
During
the three months ended March 31, 2023 and 2022, the Company recorded interest expense of $135,770 and $166,765, respectively, and amortization
of debt discount of $140,248 and $73,138, respectively. As of March 31, 2023 and December 31, 2022, the Company had $1,970,614 and $1,796,736,
respectively, of accrued interest (including interest in the form of warrants (see Note 4, Fair Value) and penalties related to
notes payable, which is included with accrued interest and accrued interest – related parties on the condensed consolidated balance
sheets.
Convertible
Notes Payable
During
the three months ended March 31, 2023, the Company issued convertible notes payable in the aggregate principal amount of $219,960
which have maturity dates ranging from July
3, 2023 through September
30, 2023. The notes accrue interest at 8%
per annum and are convertible at any time at the option of the holder into the Company’s Series C Convertible Preferred Stock
at a conversion price of $7.50
per share. The notes automatically convert into Series C Convertible Preferred Stock on the maturity date. In connection with the
issuances, the Company issued five-year
immediately vested warrants to purchase an aggregate of 176,000
shares of common stock at an exercise price of $1.25
per share. The warrants had an issuance date relative fair value of $21,202
and was recorded as a discount to the face value of the notes, which will be amortized over the term of the notes.
During
the three months ended March 31, 2023, $50,000
of principal outstanding under a convertible
note automatically converted into 6,667
shares of Series C Convertible Preferred Stock
and the Company elected to convert $2,060
of interest accrued under such note into 2,747
shares of common stock. The note principal had
a conversion price of $7.50
per share and the common stock was valued at
$0.75
per share for purposes of the interest payment.
Convertible
Notes Payable - Related Parties
The
Company and George Verstraete, a director of the Company, entered into a promissory note agreement dated March 10, 2022 (the “Verstraete Note”), whereby
Mr. Verstraete, at his discretion, can loan up to $6,000,000 to the Company. Mr. Verstraete has agreed to loan an aggregate of $2,500,000
to the Company under the note. The note bears interest at a rate of 10% per annum and will mature twelve months from the date of issuance.
Mr. Verstraete has the right, at his option, to convert the note into shares of the Company’s Series B Convertible Preferred Stock
at a conversion price of $7.50 per share at any time after the Company first issues any shares of the Series B Convertible Preferred Stock. Interest
accruing under the note will be payable upon the maturity of the note and may be paid at the Company’s option in either cash or
shares of the Company’s common stock (calculated based upon $0.75 per share for purposes of calculating the number of shares of
common stock to be issued). For each $500,000 advanced under the Verstraete Note, Mr. Verstraete will be issued a warrant to purchase
400,000 shares of the Company’s common stock at an exercise price of $1.25 per share. Each warrant will have a five-year term.
CELL
SOURCE, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
In
February 2023, $413,018
of payments made by Mr. Verstraete to third parties on behalf of the Company in June 2022 were characterized as convertible notes
payable – related parties under the Verstraete Note and, as a result, increased the outstanding principal balance to $2,913,018,
which was the balance as of March 31, 2023. In connection with the $413,018
advance, the Company was obligated to issue a five-year
immediately vested warrant to purchase 330,414
shares of common stock at an exercise price $1.25
per share (as of March 31, 2023, the warrant had not been issued and, as a result, was accrued for by the Company, however, such
warrant was issued subsequent thereto). The warrant had an issuance date relative fair value of $40,167
and was recorded as a discount to the face value of the notes, which will be amortized over the term of the note. Mr. Verstraete has
assigned the note to a trust for which Darlene Soave, a director of the Company, serves as trustee. On March 10, 2023, the Company
and the trust agreed to extend the maturity date of the Verstraete Note to September 10, 2023. See Note 9, Subsequent Events for
details of additional advances under the Verstraete Note.
Note
6 – Stockholders’ Deficiency
Authorized
Capital
As of March 31, 2023, the Company was authorized to issue 200,000,000 shares of common stock, par value of $0.001 per share, and 10,000,000 shares of preferred stock, par value of $0.001 per
share. The holders of the Company’s common stock are entitled to one vote per share. The preferred stock was designated as 1,335,000
shares of Series A Convertible Preferred Stock and 500,000 shares of Series C Convertible Preferred Stock. See Note 9, Subsequent Events
- Increase in Authorized Shares for details of increases in the number of shares designated subsequent to March 31, 2023.
Preferred
Stock Dividends
During
the three months ended March 31, 2023 and 2022, the Company accrued additional preferred dividends related to Series A and Series C Convertible
Preferred Stock of $297,517 and $324,917, respectively. As of March 31, 2023 and December 31, 2022, the Company accrued preferred stock
dividends of $302,734 and $5,217, respectively.
Series
C Convertible Preferred Stock
See
Note 5, Notes Payable – Convertible Notes Payable for details associated with conversions of notes payable into 6,667 shares
of Series C Convertible Preferred Stock.
Common
Stock
See
Note 5, Notes Payable – Convertible Notes Payable for details associated with conversions of accrued interest into 2,747
shares of common stock.
During
the three months ended March 31, 2023, a certain investor converted 10,000
shares of Series C Convertible Preferred Stock
into 100,000
shares of the Company’s common stock.
During
the three months ended March 31,2023, the Company issued 1,000,000 immediately-vested shares of the Company’s common stock to a
consultant with a grant date fair value of $330,000 which was immediately recognized in the condensed consolidated statement of operations.
Stock
Warrants
See
Note 5, Notes Payable for additional details associated with the issuance of stock warrants.
Stock-Based
Compensation
During
the three months ended March 31, 2023, the Company recognized stock-based compensation expense of $328,905 (consisting of $(1,095) of
expense related to warrants which has been included within accrued compensation and $330,000 of expense related to common stock issued
for consulting services described above) which was included within general and administrative expenses. During the three months ended
March 31, 2022, the Company recognized stock-based compensation expense of $4,960 (consisting of $5,372 of expense related to warrants
and $(412) of expense related to common stock which has been included within accrued compensation) which was included within general
and administrative expenses. There was no unrecognized stock-based compensation expense as of March 31, 2023.
Note
7 – Related Party Transactions
As
of March 31, 2023 and December 31, 2022, the Company was required to issue warrants to purchase an aggregate of 1,731,500 and 1,656,500,
respectively, shares of common stock at an exercise price of $0.75 per share to directors of the Company in connection with loans made
to the Company in the aggregate amount of $459,000 which required certain penalties in the form of warrants. As a result, the Company
had accrued $279,152 and $308,117 associated with the fair value of the obligations as of March 31, 2023 and December 31, 2022, respectively,
which amount is included in accrued interest – related parties on the condensed consolidated balance sheets. The obligations to issue warrants are subject to changes in fair value at each reporting period. See Note 4, Fair
Value for additional details.
See
Note 5, Notes Payable – Convertible Notes Payable – Related Parties for details of the issuance of a convertible note
to a director of the Company.
CELL
SOURCE, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
Note
8 – Commitments and Contingencies
Yeda
Research and License Agreement
During
the three months ended March 31, 2023 and 2022, the Company recorded research and development expenses of $14,500, related to its Research
and License Agreement with Yeda (the “Agreement”). As of March 31, 2023 and December 31, 2022, the Company had $29,000 and
$14,500, respectively, of accrued research and development expenses pursuant to the Agreement with Yeda.
MD
Anderson Sponsored Research Agreements
The
Company recognized $324,000 and $429,505 of research and development expenses during the three months ended March 31, 2023 and 2022,
respectively, associated with services provided by The University of Texas M.D. Anderson Cancer Center (“MD Anderson”) under
the two agreements with MD Anderson dated November 2018 and February 2019, respectively. As of March 31, 2023 and December 31, 2022,
the Company had $316,516 of accrued research and development expenses pursuant to the agreements with MD Anderson.
Litigation
In
January 2019, the holder of a promissory note in the principal amount of $250,000 due on March 16, 2016 instituted a collection action
in the Supreme Court of the State of New York, County of New York. On June 12, 2019, the plaintiff served a motion for summary judgment
through the Secretary of State which was heard on July 12, 2019 and granted. The Company contended that it was not given sufficient notice
under the applicable statute and did not have an opportunity to oppose the motion. Judgment was entered in October 2019 in the amount
of $267,680. The Company brought a motion to vacate based on the jurisdictional defect of the motion in not providing the required amount
of time, but that motion was denied in February 2021 without properly addressing the jurisdictional issues raised by the Company. The
Company appealed the denial and then filed a motion to Renew and Reargue the motion to vacate based on the Court’s failure to address
critical issues. That motion was also denied on April 15, 2021 without addressing the Company’s arguments. The Company appealed
the second denial as well and pursued both appeals in a consolidated manner so as to resolve all issues together. Each of the appeals
was denied and there is no further opportunity to appeal. While the Company’s motions were pending, the plaintiff commenced steps
to collect judgment. During the year ended December 31, 2021, $103,088 of a $250,000 deposit made with the court by a third party on
behalf of the Company was released to an officer of the court and has been accounted for as partial note repayment, with an additional
$146,912 due under the note repaid by a release of the remaining deposit to an officer of the court during the year ended December 31,
2022, which was also accounted for as a note repayment. In August 2023, a supplemental judgment of $38,838 was entered against
the Company. Inasmuch, as there are no further opportunities to appeal, the Company is arranging
to pay the remaining amount due, which, as of the date of this Report, is estimated to be approximately $106,000, of which, approximately $68,000 was recorded as a liability as of Mach
31, 2023.
In
August 2022, a holder of 360,000 shares of the Company’s common stock filed a complaint against the Company, its President and
legal counsel in the United States District Court, Southern District of New York, claiming unspecified damages for an alleged wrongful
refusal to authorize the Company’s transfer agent to remove restrictive legends from the shares held by the shareholder. The Company
has filed a motion to dismiss the complaint which is pending, as is a mediation being conducted in an effort to resolve this matter.
The complaints against the Company’s legal counsel and President were dismissed by the Court.
Loss
contingencies considered remote are generally not disclosed, unless they involve guarantees, in which case the guarantees would be disclosed.
There can be no assurance that such matters will not materially and adversely affect the Company’s business, financial position,
and results of operations or cash flows. Aside from the matters discussed elsewhere in this note, there are no other known contingencies
through the date of this filing.
Note
9 – Subsequent Events
Common
Stock Issuance
Subsequent
to March 31, 2023, the Company issued an aggregate of 802,880 shares of the Company’s common stock as payment-in-kind for dividends
payable to certain Preferred Series A and Preferred Series C shareholders.
Related Party Warrant Extensions
Subsequent to March 31, 2023, the Company and a former director of the Company agreed to extend the expiration date of certain immediately vested warrants to
purchase an aggregate of 160,000 shares of common stock from July 20, 2023 to July 20, 2027.
CELL
SOURCE, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
Convertible
Notes Payable
Issuances
Subsequent
to March 31, 2023, the Company issued convertible notes payable in the aggregate principal amount of $275,000
which maturity dates ranging from October 17, 2023 to February 14, 2024. The notes accrue interest at 8%
per annum and are convertible at any time at the option of the holder into the Company’s Series C Convertible Preferred Stock
at a conversion price of $7.50
per share. The notes automatically convert into Series C Convertible Preferred Stock on the maturity date. In connection with the
issuances, the Company issued five-year
immediately vested warrants to purchase 220,000
shares of common stock at an exercise price of $1.25
per share.
Subsequent
to March 31, 2023, the Company issued convertible notes payable in the aggregate principal amount of $425,000 which have maturity dates
ranging from November 8, 2023 to July 28, 2024. The notes accrue 8% interest per annum and are convertible at any time at the option
of the holder into the Company’s common stock at a conversion price of $0.75 per share. In connection with the issuances, the Company
issued five-year immediately vested warrants to purchase an aggregate of 212,500 shares of common stock at an exercise price of $1.25
per share.
Conversions
Subsequent
to March 31, 2023, the Company issued 176,000 shares of common stock to the holder of a promissory note issued by the Company in the
principal amount of $100,000 that matured in May 2018 in exchange for the cancellation of the note.
Subsequent
to March 31, 2023, certain investors converted convertible notes payable with aggregate principal amount of $469,960 and
aggregate accrued interest of $24,174 into
an aggregate of 62,667 shares
of Series C Convertible Preferred Stock and 32,232 shares
of common stock. As of the date of filing, the Company has not issued the 62,667 shares of Series C Convertible Preferred Stock in
connection with the aforementioned conversions.
Convertible
Notes Payable - Related Party
Extensions
Subsequent
to March 31, 2023, the maturity date of a promissory note issued to Darlene Soave, a director of the Company, with a principal
balance of $3,500,000 was extended from April
28, 2023 to October 28, 2023.
Issuances
The
Company received additional advances under the Verstraete Note of $250,000,
$100,000,
$150,000
and $72,018
in April 2023, May 2023, July 2023 and August
2023, respectively, which increased the outstanding principal balance to $3,413,018
as of the date of filing. In
connection with the advances, the Company issued five-year
immediately vested
warrants to purchase 788,028
shares of common stock
at an exercise price of $1.25
per share.
Increase in Authorized Shares
Subsequent to March 31, 2023, the Company amended
its certificates of designation for the Series A Convertible Preferred Stock and Series C Convertible Preferred Stock to increase the
number of shares designated from 1,335,000 to 1,350,000 shares for the Series A Convertible Preferred Stock and from 500,000 to 1,000,000
shares for the Series C Convertible Preferred Stock.
Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.
The
following discussion and analysis of the condensed consolidated results of operations and financial condition of Cell Source, Inc. (“CSI”,
“Cell Source”, the “Company”, “us,” “we,” “our,”) as of March 31, 2023 and
for the three months ended March 31, 2023 and 2022 should be read in conjunction with our unaudited financial statements and the notes
thereto included elsewhere in this Quarterly Report on Form 10-Q and with our audited financial statements and the notes thereto included
in our Annual Report on Form 10-K for the year ended December 31, 2022 as filed with the Securities and Exchange Commission (“SEC”)
on August 8, 2023.
This
Quarterly Report contains forward-looking statements as that term is defined in the federal securities laws. The events described in
forward-looking statements contained in this Quarterly Report may not occur. Generally, these statements relate to business plans or
strategies, projected or anticipated benefits or other consequences of our plans or strategies, projected or anticipated benefits from
acquisitions to be made by us, or projections involving anticipated revenues, earnings or other aspects of our operating results. The
words “may,” “will,” “expect,” “believe,” “anticipate,” “project,”
“plan,” “intend,” “estimate,” and “continue,” and their opposites and similar expressions,
are intended to identify forward-looking statements. We caution you that these statements are not guarantees of future performance or
events and are subject to a number of uncertainties, risks and other influences, many of which are beyond our control, which may influence
the accuracy of the statements and the projections upon which the statements are based. Factors that may affect our results include,
but are not limited to, the risks and uncertainties discussed in Item 1A (“Risk Factors”) of our Annual Report on Form 10-K
for the year ended December 31, 2022, filed with the SEC on August 8, 2023.
Overview
We
are a cell therapy company focused on immunotherapy. Since our inception, we have been involved with the development of proprietary immune
system management technology licensed from Yeda Research & Development Company Limited (“Yeda”), the commercial arm of
the Weizmann Institute. We have since shifted the focus of our research and development efforts to MD Anderson.
This
technology addresses one of the most fundamental challenges within human immunology: how to tune the immune response such that it tolerates
selected desirable foreign cells, but continues to attack all other (undesirable) targets. In simpler terms, a number of potentially
life-saving treatments have limited effectiveness today because the patient’s immune system rejects them. For example, while HSCT
– hematopoietic stem cell transplantation (e.g. bone marrow transplantation) has become a preferred therapeutic approach for treating
blood cell cancer, most patients do not have a matched family donor. Although matched unrelated donors and cord blood can each provide
an option for such patients, haploidentical stem cell transplants (sourced from partially mismatched family members) are rapidly gaining
favor as a treatment of choice. This is still a risky and difficult procedure primarily because of potential conflicts between host (recipient)
and donor immune systems and also due to viral infections that often follow even successful HSCT while the compromised new immune system
works to reconstitute itself by using the transplanted stem cells. Today, rejection is partially overcome using aggressive immune suppression
treatments that leave the patient exposed to many dangers by compromising their immune system.
The
unique advantage of Cell Source technology lies in the ability to induce sustained tolerance of transplanted cells (or organs) by the
recipient’s immune system in a setting that requires only mild immune suppression, while avoiding the most common post-transplant
complications. The scientific term for the result of successfully inducing such tolerance in a transplantation setting is chimerism,
where the recipient’s immune system tolerates the co-existence of the (genetically different) donor type and host type cells. Attaining
sustained chimerism is an important prerequisite to achieving the intrinsic GvL (graft versus leukemia) effect of HSCT and supporting
the reconstitution of normal hematopoiesis (generation of blood cells, including those that protect healthy patients from cancer) in
blood cancer patients. Preclinical data and initial clinical data show that Cell Source’s Veto Cell technology can provide superior
results in allogeneic (donor-derived) HSCT by allowing for haploidentical stem cell transplants under a mild conditioning regimen, while
avoiding the most common post-transplant complications. Combining this with CAR (Chimeric Antigen Receptor) T cell therapy as a unified
VETO CAR-T treatment, we will be able to treat patients in relapse as well as those in remission and use the cancer killing power of
CAR-T to protect the patient while their immune system fully reconstitutes, thus providing an end-to-end solution for blood cancer treatment
by potentially delivering a fundamentally safer and more effective allogeneic HSCT: prevention of relapse; avoidance GvHD; prevention
of viral infections; and enhanced persistence of GvL effect. This means that the majority of patients will be able to find a donor, and
will have access to a potentially safer procedure with higher long term survival rates than what either donor-derived HSCT or autologous
CAR-T each on their own currently provide.
The
ability to induce permanent chimerism (and thus sustained tolerance) in patients – which allows the transplantation to overcome
rejection without having to compromise the rest of the immune system – may open the door to effective treatment of a number of
severe medical conditions, in addition to blood cancers, which are characterized by this need. These include:
|
● |
The
broader set of cancers, including solid tumors, that can potentially be treated effectively using genetically modified cells such
as CAR-T cell therapy, but also face efficacy and economic constraints due to limited persistence based on immune system issues (i.e.,
the need to be able to safely and efficiently deliver allogeneic CAR-T therapy). Inducing sustained tolerance to CAR-T cells may
bring reduced cost and increased efficacy by allowing for off-the-shelf (vs. patient-derived) treatments with more persistent cancer
killing capability. |
|
|
|
|
● |
Organ
failure and transplantation. A variety of conditions can be treated by the transplantation of vital organs. However, transplantation
is limited both by the insufficient supply of available donor organs and the need for lifelong, daily anti-rejection treatments post-transplant.
Haploidentical organ transplants, with sustained chimerism, have the potential to make life saving transplants accessible to the
majority of patients, with the prospect of improved life quality and expectancy. |
|
|
|
|
● |
Non-malignant
hematological conditions (such as type one diabetes and sickle cell anemia) which could, in many cases, also be more effectively
treated by stem cell transplantation if the procedure could be made safer and more accessible by inducing sustained tolerance in
the stem cell transplant recipient. |
Human
Capital Resources
Other
than our Chief Executive Officer, we currently do not have any full-time employees, but retain the services of independent contractors/consultants
on a contract-employment basis.
Recent
Developments
Preclinical
Results and Clinical Results
Following
on a successful , intensive collaboration with Professor Zelig Eshhar, the inventor of CAR-T cell therapy, data confirmed that Veto Cells
can markedly extend persistence of genetically modified T cells from the same donor and that genetically modified Veto Cells can effectively
inhibit tumors expressing an antigen recognized by the transgenic T cell receptor. Furthermore, human Veto Cells transfected with CAR
exhibit anti-tumor activity in-vitro without losing their veto activity. These preclinical results form the basis of our current development
of a clinical protocol for allogeneic VETO CAR-T HSCT combined therapy for blood cancer treatment. Cell Source plans to submit this protocol
for approval in 2023. The Phase 1/2 clinical trial at the University of Texas MD Anderson Cancer Center, using Cell Source’s Anti-viral
Veto Cells, has successfully treated 10 patients each receiving a haploidentical HSCT under reduced intensity conditioning with Veto
Cells. The main objective of the trial is to achieve engraftment of the T-cell depleted transplant without GvHD by using Veto cells,
and to define the optimal Veto cell dose. The initial version of the protocol was very successful in achieving these primary endpoints
in all of the first 10 patients. None of the patients experienced toxicity nor any other adverse outcome associated with the Veto cells.
While a subsequently treated patient had initial engraftment, the patient developed secondary graft failure, associated with a viral
infection which is known to cause this. Another patient with aplastic anemia, a nonmalignant disorder, achieved successful engraftment,
but later developed autoimmune hemolytic anemia, and eventually died; this was not linked to the Veto cells.
Four
patients who engrafted subsequently had reduced white blood cell counts, which responded to treatment. Importantly, none of these patients
have rejected their transplant. These reduced white blood cell counts are antibody related issues, which are more common after T-cell
depleted transplants and haploidentical transplants. Since this protocol uses a reduced intensity preparative regimen to reduce toxicity,
there is limited depletion of B-cells. In other settings, the use of Rituximab prior to a T-cell deplete transplant has effectively addressed
this issue, without adverse outcomes. The current protocol already included Rituximab for patients with B-cell blood cell cancers, and
we now revised the protocol so as to give Rituximab to all patients going forward. We have structured the balance of the trial to both
determine the maximum Veto cell dose tolerance and also to ensure that we can avoid antibody related issues. If it continues to succeed
in human clinical trials, we believe that it may have meaningful and potentially broad impact on the field of stem cell transplantation:
|
1) |
Significantly
improve outcomes of transplantations by reducing the host (transplant recipient) rejection rate of T-cell depleted stem cells (e.g.
from bone marrow) – thus supporting successful engraftment of the transplanted cells, which is the treatment for the blood
cancer itself. In order to improve the safety of this cancer treatment, Veto Cell technology has shown in both preclinical studies
and initial clinical data that it can markedly reduce both the risk of GvHD and the need for using aggressive amounts of immunosuppression
treatments. We have shown in preclinical studies, and are beginning to see in the clinic, the reduction of viral infections that
typically threaten patients post transplantation. This safer means of deliver stem cell transplants would significantly reduce the
HSCT mortality rate and therefore lead to broader use of this treatment. Furthermore, by adding CAR-T to the HSCT protocol, which
we have already done successfully in preclinical studies, we can bridge between the initial transplantation and the conclusion of
immune reconstitution, thus providing both short-term and ongoing protection against remission. This has the potential to significantly
improve efficacy beyond that of the current outcomes of either CAR-T or HSCT on their own. |
|
|
|
|
2) |
Substantively
increase the number of transplantations by enabling successful engraftment under lower levels of immune suppression and therefore
making the therapy accessible to older and sicker patients (who today may not survive ablation). |
|
|
|
|
3) |
Further
increase the number of transplantations by making transplantation appropriate for other indications (for which today transplantation
would be considered an inappropriately risky treatment). See, e.g. BMT 2021 Correction of Sickle Cell Disease by Allogeneic Hematopoietic
Cell Transplantations with Anti-3rd Party Veto Cells, Bone Marrow Transplantation, March 3, 2021. |
In
addition, our Veto Cell technology may possibly play a role in the treatment of a number of additional serious and currently poorly treated
non-malignant diseases. Finally, based on preclinical studies using genetically modified cells, we believe that Veto Cells will be able
to act as critical enabler for other cell therapies, most notably CAR-T cell therapy, which has recently shown strong initial indications
of being effective in the near term in treating blood cancer.
Condensed
Consolidated Results of Operations
Three
Months Ended March 31, 2023 Compared with the Three Months Ended March 31, 2022
Research
and Development
Research
and development expense was $338,500 and $479,005 for the three months ended March 31, 2023 and 2022, respectively, a decrease of $140,505,
or 29%. This decrease is attributable to no patient enrollment milestones being achieved during the 2023 period, compared to one patient enrollment milestone being achieved during the 2022 period.
General
and Administrative
General
and administrative expense, which is associated with external consulting and professional fees, payroll and stock-based compensation
expenses, was $1,077,049 and $573,667 for the three months ended March 31, 2023 and 2022, respectively, an increase of $503,382, or 88%.
The increase was primarily attributable to an increase in stock-based compensation expense during the 2023 period.
Interest
Expense
Interest
expense for the three months ended March 31, 2023 and 2022 was $135,770 and $166,765, respectively, a decrease of $30,995, or 19%. The
decrease was primarily due to a decreased fair value of accrued warrant liabilities.
Amortization
of Debt Discount
Amortization
of debt discount was $140,248 and $73,138 for the three months ended March 31, 2023 and 2022, respectively, an increase of $67,110, or
92%. This increase is primarily associated with an increased amount of convertible notes payable and the fair value of warrants issued
in connection with convertible notes payable during the 2023 period.
Liquidity
and Going Concern
We
measure our liquidity in a number of ways, including the following:
| |
March
31, 2023 | | |
December
31, 2022 | |
| |
| | |
| |
Cash | |
$ | 133,012 | | |
$ | 222,665 | |
Working
capital deficiency | |
$ | (14,219,717 | ) | |
$ | (12,633,895 | ) |
During
the three months ended March 31, 2023, we had not generated any revenues, had a net loss of approximately $1,692,000 and had used cash
in operations of approximately $310,000. As of March 31, 2023, we had a working capital deficiency of $14,220,000 and an accumulated
deficit of approximately $38,038,000. As of March 31, 2023 and through the date of this filing, notes payable with principal amounts
totaling $2,508,000 and $1,576,093, respectively, were past due and are classified as current liabilities on the condensed consolidated
balance sheet as of March 31, 2023. We will continue to incur net operating losses to fund operations. These conditions raise substantial
doubt about our ability to continue as a going concern for at least one year from the date these financial statements are issued. Subsequent
to March 31, 2023, we received aggregate proceeds of $1,272,018 from the issuance of convertible notes payable.
We
are currently funding our operations on a month-to-month basis. Our ability to continue our operations is dependent on the execution
of management’s plans, which include the raising of capital through the debt and/or equity markets, until such time that funds
provided by operations are sufficient to fund working capital requirements. We may need to incur additional liabilities with certain
related parties to sustain our existence. If we were not to continue as a going concern, we would likely not be able to realize our assets
at values comparable to the carrying value or the fair value estimates reflected in the balances set out in the preparation of our financial
statements.
There
can be no assurances that we will be successful in generating additional cash from equity or debt financings or other sources to be used
for operations. Should we not be successful in obtaining the necessary financing to fund our operations, we would need to curtail certain
or all operational activities and/or contemplate the sale of our assets, if necessary.
During
the three months ended March 31, 2023 and 2022, our sources and uses of cash were as follows:
Net
Cash Used in Operating Activities
We
experienced negative cash flows from operating activities for the three months ended March 31, 2023 and 2022 in the amounts of approximately
$310,000 and $1,028,000, respectively. The net cash used in operating activities for the three months ended March 31, 2023 was primarily
due to cash used to fund a net loss of approximately $1,692,000, adjusted for non-cash expenses in the aggregate amount of approximately
$423,000, partially offset by $959,000 of net cash provided by changes in the levels of operating assets and liabilities. The net cash
used in operating activities for the three months ended March 31, 2022 was primarily due to cash used to fund a net loss of approximately
$1,293,000, adjusted for non-cash expenses in the aggregate amount of approximately $112,000, partially offset by $153,000 of net cash
provided by changes in the levels of operating assets and liabilities.
Net
Cash Provided by Financing Activities
Net
cash provided by financing activities for the three months ended March 31, 2023 and 2022 was approximately $220,000 and $1,067,000, respectively.
The net cash provided by financing activities during the three months ended March 31, 2023 was attributable $219,960 of proceeds from
the issuance of convertible notes payable. The net cash provided by financing activities during the three months ended March 31, 2022
was attributable to $1,000,000 of proceeds from the issuance of convertible notes to a related party director and $95,000 of proceeds
from the issuance of convertible notes payable, partially offset by the repayments of the insurance financing liability in the amount
of $28,000.
Off-Balance
Sheet Arrangements
We
do not have any off-balance sheet arrangements.
Critical
Accounting Policies and Estimates
The
preparation of financial statements and related disclosures are in conformity with U.S. GAAP. These accounting principles require
us to make estimates and judgments that can affect the reported amounts of assets and liabilities as of the date of the financial statements
as well as the reported amounts of revenue and expense during the periods presented. We believe that the estimates and judgments upon
which it relies are reasonably based upon information available to us at the time that it makes these estimates and judgments. To the
extent that there are material differences between these estimates and actual results, our financial results will be affected. The accounting
policies that reflect our more significant estimates and judgments and which we believe are the most critical to aid in fully understanding
and evaluating our reported financial results are described below.
The
following critical accounting policies and estimates are not intended to be a comprehensive list of all of our accounting policies or
estimates. Our accounting policies are more fully described in Note 3 – Summary of Significant Accounting Policies, in our financial
statements included in our Annual Report on Form 10-K for the year ended December 31, 2022,
which was filed with the SEC on August 8, 2023, as well as in our financial statements included elsewhere in this quarterly report.
Convertible
Instruments
The
Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative
financial instruments to be separately accounted for in accordance with Topic 815 of the Financial Accounting Standards Board (“FASB”)
Accounting Standards Codification (“ASC”). The accounting treatment of derivative financial instruments requires that the
Company record embedded conversion options and any related freestanding instruments at their fair values as of the inception date of
the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded as non-operating, non-cash
income or expense for each reporting period at each balance sheet date. The Company reassesses the classification of its derivative instruments
at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of
the date of the event that caused the reclassification. Embedded conversion options and any related freestanding instruments are recorded
as a discount to the host instrument and are amortized as interest expense over the term of the related debt instrument.
The
Black-Scholes option pricing model was used to estimate the fair value of the Company’s warrants. The Black-Scholes option pricing
model includes subjective input assumptions that can materially affect the fair value estimates.
Fair
Value of Financial Instruments
The
Company measures the fair value of financial assets and liabilities based on ASC 820 “Fair Value Measurements and Disclosures”
(“ASC 820”), which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair
value measurements.
ASC
820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the
principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement
date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize
the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value:
Level
1 — quoted prices in active markets for identical assets or liabilities;
Level
2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable; and
Level
3 — inputs that are unobservable (for example, cash flow modeling inputs based on assumptions).
The
carrying amounts of the Company’s financial instruments, such as cash, other current assets, accounts payable, accrued expenses
and other current liabilities approximate fair values due to the short-term nature of these instruments. The carrying amounts of Company’s
credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates,
are comparable to rates of returns for instruments of similar credit risk.
Stock-Based
Compensation
The
Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The
fair value of the award is measured on the grant date and is then recognized over the period the services are required to be provided
in exchange for the award, usually the vesting period. Upon the exercise of an option or warrant, the Company issues new shares of common stock out of its authorized shares.
Because
the Company’s common stock historically was not actively traded on a public market, the fair value of the Company’s restricted
equity instruments is estimated by management based on observations of the sales prices of both restricted and freely tradable common
stock, or instruments convertible into common stock. The Company obtained a third-party valuation of its common stock as of December
31, 2022 and 2021, which was considered in management’s estimation of fair value during the years ended December 31, 2022 and 2021.
The third-party valuation was performed in accordance with the guidance outlined in the American Institute of Certified Public Accountants’
Accounting and Valuation Guide, Valuation of Privately-Held-Company Equity Securities Issued as Compensation. The estimates used
by management are considered highly complex and subjective. The Company anticipates that once its shares become more actively traded,
the use of such estimates will no longer be necessary to determine the fair value of its common stock.
The
independent appraisal utilized the market approach, specifically the Backsolve method. The Backsolve method utilizes the economics from
a direct transaction in the Company’s securities in determining fair value. The Backsolve method utilizes the Black-Scholes option
pricing method (“OPM”) which allocated a probability-weighted present value to the Company’s convertible securities.
The following steps were applied under the OPM:
|
● |
Establishment
of total enterprise or equity value; |
|
● |
Analysis
of equity rights for each class of security; |
|
● |
Selection
of appropriate model for valuation purposes; |
|
● |
Determination
of key valuation inputs; and |
|
● |
Computation
of the fair value of the subject security. |
Under
the OPM, it was determined the Company’s common stock had a fair value of $0.33 and $0.34 per share as of December 31, 2022
and 2021, respectively, which included a discount for lack of marketability of 25% and 30%, respectively. Furthermore, the
independent appraisal determined the Company’s expected volatility was 80% and 90% as of December 31, 2022 and 2021,
respectively, by evaluating historical and implied volatilities of guideline companies.
Item
3. Quantitative And Qualitative Disclosures About Market Risk.
Not
applicable.
Item
4. Controls and Procedures.
Evaluation
of Disclosure Controls and Procedures
Disclosure
controls are procedures that are designed with the objective of ensuring that information required to be disclosed in our reports filed
under the Exchange Act, such as this Annual Report, is recorded, processed, summarized and reported within the time periods specified
in the SEC’s rules and forms. Disclosure controls are also designed with the objective of ensuring that such information is accumulated
and communicated to our management, including the Principal Executive and Financial Officer, as appropriate to allow timely decisions
regarding required disclosure. Internal controls are procedures which are designed with the objective of providing reasonable assurance
that (1) our transactions are properly authorized, recorded and reported; and (2) our assets are safeguarded against unauthorized or
improper use, to permit the preparation of our condensed consolidated financial statements in conformity with United States generally
accepted accounting principles.
In
connection with the preparation of this Quarterly Report, management, with the participation of our Principal Executive and Financial
Officer, has evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange
Act Rule 13a-15(e) and 15d-15(e)). Based upon that evaluation, our Principal Executive and Financial Officer concluded that, as of March
31, 2023, our disclosure controls and procedures were effective.
Changes
in Internal Control over Financial Reporting
There
were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) under the Exchange Act)
during the quarter ended March 31, 2023 that have materially affected, or are reasonably likely to materially affect, our internal control
over financial reporting.
PART
II – OTHER INFORMATION
Item
1. Legal Proceedings.
Except
as described below, we are not involved in any pending legal proceeding or litigations and, to the best of our knowledge, no governmental
authority is contemplating any proceeding to which we are a party or to which any of our properties is subject, which would reasonably
be likely to have a material adverse effect on us.
In
January 2019, the holder of a promissory note in the principal amount of $250,000 due on March 16, 2016 instituted a collection action
in the Supreme Court of the State of New York, County of New York. On June 12, 2019, the plaintiff served a motion for summary judgment
through the Secretary of State which was heard on July 12, 2019 and granted. The Company contends that it was not given sufficient notice
under the applicable statute and did not have an opportunity to oppose the motion. Judgment was entered in October 2019 in the amount
of $267,680. The Company brought a motion to vacate based on the jurisdictional defect of the motion in not providing the required amount
of time, but that motion was denied in February 2021 without properly addressing the jurisdictional issues raised by the Company. The
Company appealed the denial and then filed a motion to Renew and Reargue the motion to vacate based on the Court’s failure to address
critical issues. That motion was also denied on April 15, 2021 without addressing the Company’s arguments. The Company appealed
the second denial as well and pursued both appeals in a consolidated manner so as to resolve all issues together. Each of the appeals
was denied and there is no further opportunity to appeal. While the Company’s motions were pending, the plaintiff commenced steps
to collect judgment. During the year ended December 31, 2021, $103,088 of a $250,000 deposit made with the court by a third party on
behalf of the Company was released to an officer of the court and has been accounted for as partial note repayment, with an additional
$146,912 due under the note repaid by a release of the remaining deposit to an officer of the court during the year ended December 31,
2022, which was also accounted for as a note repayment. In August 2023, a supplemental judgment of $38,838 was entered
against the Company. Inasmuch as there are no further opportunities to appeal, the Company is arranging to pay the remaining amount due,
which, as of the date of this Report, is estimated to be approximately $106,000.
In
August 2022, a holder of 360,000 shares of the Company’s common stock filed a complaint against the Company, its President and
legal counsel in the United States District Court, Southern District of New York, claiming unspecified damages for an alleged wrongful
refusal to authorize the Company’s transfer agent to remove restrictive legends from the shares held by the shareholder. The Company
has filed a motion to dismiss the complaint which is pending, as is a mediation being conducted in an effort to resolve this matter.
The complaints against the Company’s legal counsel and President were dismissed by the Court.
Item
1A. Risk Factors.
There
have been no material changes to the risk factors discussed in Item 1A. Risk Factors in our Annual Report on Form 10-K for the year ended
December 31, 2022, which was filed with the SEC on August 8, 2023.
Item
2. Unregistered Sales of Equity Securities and Use of Proceeds.
In
January 2023, we issued 1,000,000 shares of our common stock to a consultant. We relied upon the
exception provided by Section 4(2) of the Securities Act of 1933, as amended (the “Securities Act”) in
connection with this transaction.
In
February 2023, a convertible note in the principal amount of $50,000 automatically converted into 6,667 shares of our Series C Convertible
Preferred Stock on the maturity date of the convertible note. We relied upon the exemption provided by Section 3(a)(9) of the Securities
Act of in connection with these transactions.
In
March 2023, we issued 100,000 shares of common stock upon the conversion of 6,667 shares of our Series C Convertible Preferred Stock.
We relied upon the exemption provided by Section 3(a)(9)
of the Securities Act in connection with this transaction.
During
the three months ended March 31, 2023, we issued 2,747 shares of our common stock to the holder of a convertible note in lieu of cash
interest upon the maturity of the note. We relied upon the exception provided by Section 4(2) of the Securities Act in connection with
this transaction.
During
the three months ended March 31, 2023, we issued convertible
notes in the aggregate principal amount of $219,960 to 5 accredited investors. The notes mature six months from the date of issuance
and accrue interest at a rate of 8% per annum. The notes automatically convert into shares of our Series C Preferred Stock at a conversion
price of $7.50 per share on the maturity date. In connection with the issuance of the notes, we issued five-year warrants to purchase
an aggregate of 176,000 shares of common stock at an exercise price of $1.25 per share. We relied
upon the exemption provided by Section 4(2) of the Securities Act in connection with these transactions.
Item
3. Defaults Upon Senior Securities.
As
of March 31, 2023 and through the date of this filing, notes payable and convertible notes payable with face values totaling $2,508,000
and $1,576,093, respectively were past due and are classified as current liabilities on the condensed consolidated balance sheet as of
March 31, 2023. Such notes continue to accrue interest and all relevant penalties have been accrued as of March 31, 2023. Of such past
due notes payable, a holder of a note with principal amount of $250,000 issued a notice of default. See Item 1 above for additional details.
We are in negotiations with all holders to extend the maturity dates of such notes or to convert the principal and accrued interest into
equity.
Item
4. Mine Safety Disclosures.
Not
applicable.
Item
5. Other Information.
None.
Item
6. Exhibits.
*
Filed herewith
SIGNATURES
Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned hereunto duly authorized.
|
CELL
SOURCE, INC. |
|
|
Dated:
August 23, 2023 |
By: |
/s/
Itamar Shimrat |
|
Name: |
Itamar
Shimrat |
|
Title: |
Chief Executive Officer and
Chief Financial Officer (Principal Executive,
Financial and Accounting Officer) |
Exhibit 31
CERTIFICATION OF
CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER
PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002
I, Itamar Shimrat, certify that: |
|
|
1. |
I have reviewed this Quarterly Report on Form 10-Q of Cell Source, Inc.; |
|
|
2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
|
|
3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
|
4. |
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a) |
designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
b) |
designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
c) |
evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
|
|
|
d) |
disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. |
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
a) |
all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
|
|
|
b) |
any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
Date: August 23,
2023
/s/ Itamar Shimrat |
|
Itamar Shimrat |
|
Chief Executive Officer and Chief Financial Officer |
|
(Principal Executive, Financial, and Accounting Officer) |
|
Exhibit 32
CERTIFICATION OF
CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER
PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED
PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002
Pursuant to section 906 of the Sarbanes-Oxley Act
of 2002 (subsections (a) and (b) of section 1350, chapter 63 of title 18, United States Code), each of the undersigned officers of Cell
Source, Inc., a Nevada corporation (the “Company”), does hereby certify, to such officer’s knowledge, that:
The Quarterly Report for the quarter ended March 31,
2023 (the “Form 10-Q”) of the Company fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange
Act of 1934, and the information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results
of operations of the Company.
Date: August 23, 2023 |
|
|
|
/s/ Itamar Shimrat |
|
Itamar Shimrat |
|
Chief Executive Officer and Chief Financial Officer |
|
(Principal Executive, Financial, and Accounting Officer) |
|
v3.23.2
Cover - shares
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Mar. 31, 2023 |
Aug. 18, 2023 |
Cover [Abstract] |
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Current Fiscal Year End Date |
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|
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Entity File Number |
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|
|
Entity Registrant Name |
Cell
Source, Inc.
|
|
Entity Central Index Key |
0001569340
|
|
Entity Tax Identification Number |
32-0379665
|
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v3.23.2
Condensed Consolidated Balance Sheets - USD ($)
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Current Assets: |
|
|
Cash |
$ 133,012
|
$ 222,665
|
Prepaid expenses |
84,837
|
164,175
|
Other current assets |
14,571
|
23,005
|
Total Assets |
232,420
|
409,845
|
Current Liabilities: |
|
|
Accounts payable |
1,187,192
|
680,325
|
Accrued compensation |
876,665
|
849,898
|
Accrued dividend payable |
302,734
|
5,217
|
Total Liabilities |
14,452,137
|
13,043,740
|
Commitments and contingencies (Note 8) |
|
|
Stockholders’ Deficiency: |
|
|
Common Stock, $0.001 par value, 200,000,000 shares authorized; 37,184,505 and 36,081,758 shares issued and outstanding as of March 31, 2023 and December 31, 2022, respectively |
37,185
|
36,082
|
Additional paid-in capital |
23,778,999
|
23,674,354
|
Accumulated deficit |
(38,037,743)
|
(36,346,176)
|
Total Stockholders’ Deficiency |
(14,219,717)
|
(12,633,895)
|
Total Liabilities and Stockholders’ Deficiency |
232,420
|
409,845
|
Series A Convertible Preferred Stock [Member] |
|
|
Stockholders’ Deficiency: |
|
|
Preferred Stock, value |
1,342
|
1,342
|
Series C Convertible Preferred Stock [Member] |
|
|
Stockholders’ Deficiency: |
|
|
Preferred Stock, value |
500
|
503
|
Nonrelated Party [Member] |
|
|
Current Liabilities: |
|
|
Accrued expenses |
1,212,786
|
1,485,857
|
Accrued interest |
867,370
|
809,426
|
Notes payable |
775,971
|
768,126
|
Convertible notes payable |
1,085,028
|
908,311
|
Advances payable |
135,000
|
135,000
|
Related Party [Member] |
|
|
Current Liabilities: |
|
|
Accrued expenses |
101,000
|
86,500
|
Accrued interest |
1,103,244
|
987,310
|
Notes payable |
150,000
|
150,000
|
Convertible notes payable |
6,555,147
|
6,077,770
|
Advances payable |
$ 100,000
|
$ 100,000
|
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v3.23.2
Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares designated |
10,000,000
|
10,000,000
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
200,000,000
|
200,000,000
|
Common stock, shares issued |
37,184,505
|
36,081,758
|
Common stock, shares outstanding |
37,184,505
|
36,081,758
|
Series A Convertible Preferred Stock [Member] |
|
|
Preferred stock, shares designated |
1,350,000
|
1,350,000
|
Preferred stock, shares issued |
1,342,195
|
1,342,195
|
Preferred stock, shares outstanding |
1,342,195
|
1,342,195
|
Preferred stock liquidation preference value |
$ 10,289,854
|
$ 10,066,463
|
Series C Convertible Preferred Stock [Member] |
|
|
Preferred stock, shares designated |
1,000,000
|
1,000,000
|
Preferred stock, shares issued |
499,443
|
502,776
|
Preferred stock, shares outstanding |
499,443
|
502,776
|
Preferred stock liquidation preference value |
$ 3,825,429
|
$ 3,776,039
|
Notes Payable [Member] | Nonrelated Party [Member] |
|
|
Debt discount |
5,123
|
12,968
|
Convertible Notes Payable [Member] | Nonrelated Party [Member] |
|
|
Debt discount |
34,976
|
41,650
|
Convertible Notes Payable [Member] | Related Party [Member] |
|
|
Debt discount |
$ 82,870
|
$ 147,230
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.23.2
Condensed Consolidated Statements of Operations - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Operating Expenses: |
|
|
General and administrative |
$ 1,077,049
|
$ 573,667
|
Total Operating Expenses |
1,415,549
|
1,052,672
|
Loss From Operations |
(1,415,549)
|
(1,052,672)
|
Other (Expense) Income: |
|
|
Total Other Expense |
(276,018)
|
(239,903)
|
Net Loss |
(1,691,567)
|
(1,292,575)
|
Dividend attributable to Series A and Series C preferred stockholders |
(297,517)
|
(324,917)
|
Net Loss Applicable to Common Stockholders |
$ (1,989,084)
|
$ (1,617,492)
|
Net Loss Per Common Share - Basic |
$ (0.05)
|
$ (0.05)
|
Net Loss Per Common Share - Diluted |
$ (0.05)
|
$ (0.05)
|
Weighted Average Common Shares Outstanding - Basic |
37,059,766
|
34,400,181
|
Weighted Average Common Shares Outstanding - Diluted |
37,059,766
|
34,400,181
|
Nonrelated Party [Member] |
|
|
Operating Expenses: |
|
|
Research and development |
$ 324,000
|
$ 464,505
|
Other (Expense) Income: |
|
|
Interest expense |
(19,939)
|
(48,412)
|
Amortization of debt discount |
(35,721)
|
(66,537)
|
Related Party [Member] |
|
|
Operating Expenses: |
|
|
Research and development |
14,500
|
14,500
|
Other (Expense) Income: |
|
|
Interest expense |
(115,831)
|
(118,353)
|
Amortization of debt discount |
$ (104,527)
|
$ (6,601)
|
X |
- DefinitionAmount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.
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v3.23.2
Condensed Consolidated Statements of Changes in Stockholders' Deficiency (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Balance |
$ (12,633,895)
|
$ (9,826,135)
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
52,060
|
1,433,095
|
Series A and C Convertible Preferred Stock dividends: |
|
|
Accrual of earned dividends |
(297,517)
|
(324,917)
|
Issuance of warrants in connection with issuance of convertible notes payable |
21,202
|
8,043
|
Conversion of Series C Convertible Preferred Stock into common stock |
|
|
Stock-based compensation: |
|
|
Common stock |
330,000
|
|
Warrants |
|
5,372
|
Net loss |
(1,691,567)
|
(1,292,575)
|
Balance |
(14,219,717)
|
(9,997,117)
|
Common Stock [Member] |
|
|
Balance |
$ 36,082
|
$ 34,361
|
Balance, shares |
36,081,758
|
34,360,546
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
$ 3
|
$ 76
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock, shares |
2,747
|
76,530
|
Series A and C Convertible Preferred Stock dividends: |
|
|
Accrual of earned dividends |
|
|
Issuance of warrants in connection with issuance of convertible notes payable |
|
|
Conversion of Series C Convertible Preferred Stock into common stock |
$ 100
|
|
Conversion of Series C Convertible Preferred Stock into common stock, shares |
100,000
|
|
Stock-based compensation: |
|
|
Common stock |
$ 1,000
|
|
Common stock, shares |
1,000,000
|
|
Warrants |
|
|
Net loss |
|
|
Balance |
$ 37,185
|
$ 34,437
|
Balance, shares |
37,184,505
|
34,437,076
|
Additional Paid-in Capital [Member] |
|
|
Balance |
$ 23,674,354
|
$ 21,316,318
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
52,050
|
1,432,836
|
Series A and C Convertible Preferred Stock dividends: |
|
|
Accrual of earned dividends |
(297,517)
|
(324,917)
|
Issuance of warrants in connection with issuance of convertible notes payable |
21,202
|
8,043
|
Conversion of Series C Convertible Preferred Stock into common stock |
(90)
|
|
Stock-based compensation: |
|
|
Common stock |
329,000
|
|
Warrants |
|
5,372
|
Net loss |
|
|
Balance |
23,778,999
|
22,437,652
|
Retained Earnings [Member] |
|
|
Balance |
(36,346,176)
|
(31,178,428)
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
|
|
Series A and C Convertible Preferred Stock dividends: |
|
|
Accrual of earned dividends |
|
|
Issuance of warrants in connection with issuance of convertible notes payable |
|
|
Conversion of Series C Convertible Preferred Stock into common stock |
|
|
Stock-based compensation: |
|
|
Common stock |
|
|
Warrants |
|
|
Net loss |
(1,691,567)
|
(1,292,575)
|
Balance |
(38,037,743)
|
(32,471,003)
|
Series A Convertible Preferred Stock [Member] | Preferred Stock [Member] |
|
|
Balance |
$ 1,342
|
$ 1,342
|
Balance, shares |
1,342,195
|
1,342,195
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
|
|
Series A and C Convertible Preferred Stock dividends: |
|
|
Accrual of earned dividends |
|
|
Issuance of warrants in connection with issuance of convertible notes payable |
|
|
Conversion of Series C Convertible Preferred Stock into common stock |
|
|
Stock-based compensation: |
|
|
Common stock |
|
|
Warrants |
|
|
Net loss |
|
|
Balance |
$ 1,342
|
$ 1,342
|
Balance, shares |
1,342,195
|
1,342,195
|
Series C Convertible Preferred Stock [Member] | Preferred Stock [Member] |
|
|
Balance |
$ 503
|
$ 272
|
Balance, shares |
502,776
|
272,021
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
$ 7
|
$ 183
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock, shares |
6,667
|
183,422
|
Series A and C Convertible Preferred Stock dividends: |
|
|
Accrual of earned dividends |
|
|
Issuance of warrants in connection with issuance of convertible notes payable |
|
|
Conversion of Series C Convertible Preferred Stock into common stock |
$ (10)
|
|
Conversion of Series C Convertible Preferred Stock into common stock, shares |
(10,000)
|
|
Stock-based compensation: |
|
|
Common stock |
|
|
Warrants |
|
|
Net loss |
|
|
Balance |
$ 500
|
$ 455
|
Balance, shares |
499,443
|
455,443
|
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v3.23.2
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Cash Flows From Operating Activities: |
|
|
Net loss |
$ (1,691,567)
|
$ (1,292,575)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Amortization of debt discount |
140,248
|
73,138
|
Non-cash interest expense - warrants |
(46,131)
|
33,609
|
Stock-based compensation: |
|
|
Common stock |
330,000
|
|
Warrants |
(1,095)
|
4,960
|
Changes in operating assets and liabilities: |
|
|
Prepaid expenses |
79,338
|
82,514
|
Other current assets |
8,434
|
(6,652)
|
Accounts payable |
506,867
|
109,818
|
Accrued expenses |
139,948
|
(178,453)
|
Accrued expenses - related parties |
14,500
|
|
Accrued interest |
77,252
|
(80,157)
|
Accrued interest - related parties |
104,731
|
213,275
|
Accrued compensation |
27,862
|
12,353
|
Net Cash Used In Operating Activities |
(309,613)
|
(1,028,170)
|
Cash Flows From Financing Activities: |
|
|
Proceeds from issuance of convertible notes payable |
219,960
|
95,000
|
Proceeds from issuance of convertible notes payable - related party |
|
1,000,000
|
Repayment of financing liability |
|
(27,926)
|
Net Cash Provided By Financing Activities |
219,960
|
1,067,074
|
Net (Decrease) Increase In Cash |
(89,653)
|
38,904
|
Cash - Beginning of Period |
222,665
|
93,095
|
Cash - End of Period |
133,012
|
131,999
|
Supplemental Disclosures of Cash Flow Information: |
|
|
Interest |
|
|
Income taxes |
945
|
30,515
|
Non-cash investing and financing activities: |
|
|
Issuance of warrants in connection with the issuance of notes payable |
21,202
|
8,043
|
Accrual of warrant obligations in connection with issuance of notes payable |
40,167
|
114,727
|
Conversion of accrued expenses into note principal |
413,018
|
|
Accrual of earned preferred stock dividends |
(297,517)
|
(324,917)
|
Conversion of convertible notes payable and accrued interest into Series C Preferred Stock and common stock |
$ 52,060
|
$ 1,433,095
|
X |
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v3.23.2
Business Organization, Nature of Operations, Risks and Uncertainties and Basis of Presentation
|
3 Months Ended |
Mar. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Business Organization, Nature of Operations, Risks and Uncertainties and Basis of Presentation |
Note
1 - Business Organization, Nature of Operations, Risks and Uncertainties and Basis of Presentation
Organization
and Operations
Cell
Source, Inc. (“Cell Source”, “CSI” or the “Company”) is a Nevada corporation formed on June 6, 2012
that is the parent company of Cell Source Limited (“CSL”), a wholly owned subsidiary which was founded in Israel in 2011
in order to commercialize a suite of inventions relating to certain cancer treatments. The Company is a biotechnology company focused
on developing cell therapy treatments based on the management of immune tolerance. The Company’s lead prospective product is its
patented Veto Cell immune system management technology, which is an immune tolerance biotechnology that enables the selective blocking
of immune responses. CSL’s Veto Cell immune system management technology is based on technologies patented, owned, and licensed
to CSL by Yeda Research and Development Company Limited, an Israeli corporation (“Yeda”) (see Note 8, Commitments and
Contingencies). The Company’s target indications include: lymphoma, leukemia and multiple myeloma through the facilitation
of safer and more accessible stem cell (e.g. bone marrow) transplantation acceptance, treatment of end stage kidney disease and other
non-malignant organ diseases through improved organ transplantation (broadened donor pool, reduced dependence on post-transplant anti-rejection
therapy), and ultimately treating a variety of cancers and non-malignant diseases.
Risks
and Uncertainties
The
novel coronavirus (“COVID-19”) pandemic continues to impact global economic conditions. The Company is closely monitoring
the outbreak of COVID-19 and its impact on the Company’s operations, financial position, cash flows and its industry in general.
The Company considered the impact of COVID-19 on its business and operational assumptions and estimates, and determined there were no
material adverse impacts on the Company’s condensed consolidated results of operations and financial position as of March 31, 2023.
Similarly,
the economic uncertainty caused by the COVID-19 pandemic has made and may continue to make it difficult for the Company to forecast operating
results, including the timing and ability of the Company to initiate and/or complete current and/or future preclinical studies and/or
clinical trials, disrupt the Company’s regulatory activities, and/or have other adverse effects on the Company’s clinical
development. The duration and extent of the impact from the COVID-19 pandemic depend on future developments that cannot be accurately
predicted at this time, and if the Company is not able to respond to and manage the impact of such events effectively, the Company’s
business may be harmed. Additionally, other recent macroeconomic events including rising inflation, slowing economic growth, changes
in U.S. and foreign government monetary policies, supply chain disruptions, fluctuations in currency exchange rates and the Russian invasion
of Ukraine have led to further economic uncertainty. As a result, the Company is unable to predict the ultimate impact of other economic
conditions and continuous presence of COVID-19 will have on its business, future results of operations, financial position, or cash flows.
Basis
of Presentation
The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form
10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for
complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring
items) which are considered necessary for a fair presentation of the condensed consolidated financial position of the Company as of March
31, 2023 and the condensed consolidated results of its operations and cash flows for the three months ended March 31, 2023 and 2022.
The results of operations for the three months ended March 31, 2023 are not necessarily indicative of the operating results for the full
year ending December 31, 2023 or any other period. These condensed consolidated financial statements should be read in conjunction with
the audited consolidated financial statements and related disclosures of the Company as of December 31, 2022 and for the year then ended
which were included in the Company’s Annual Report on Form 10-K that was filed with the Securities and Exchange Commission (“SEC”)
on August 8, 2023.
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v3.23.2
Going Concern and Management Plans
|
3 Months Ended |
Mar. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going Concern and Management Plans |
Note
2 - Going Concern and Management Plans
During
the three months ended March 31, 2023, the Company had not generated any revenues, had a net loss of approximately $1,692,000 and had
used cash in operations of approximately $310,000. As of March 31, 2023, the Company had a working capital deficiency of approximately
$14,220,000 and an accumulated deficit of approximately $38,038,000. As of March 31, 2023 and through the date of this filing, notes
payable with principal amounts totaling $2,508,000 and $1,576,093, respectively, were past due and are classified as current liabilities
on the condensed consolidated balance sheet as of March 31, 2023. The Company will continue to incur net operating losses to fund operations.
These conditions raise substantial doubt about the Company’s ability to continue as a going concern for at least one year from
the date these financial statements are issued. Subsequent to March 31, 2023 and as more fully described in Note 9, Subsequent Events,
the Company received aggregate proceeds of $1,272,018 from the issuance of convertible notes payable.
The
Company is currently funding its operations on a month-to-month basis. While there can be no assurance that it will be successful, the
Company is in active negotiations to raise additional capital. The Company’s primary sources of operating funds since inception
have been equity and debt financings. Management’s plans include continued efforts to raise additional capital through debt and
equity financings. There is no assurance that these funds will be sufficient to enable the Company to fully complete its development
activities or attain profitable operations. If the Company is unable to obtain such additional financing on a timely basis or, notwithstanding
any request the Company may make, if the Company’s debt holders do not agree to convert their notes into equity or extend the maturity
dates of their notes, the Company may have to curtail its development, marketing and promotional activities, which would have a material
adverse effect on the Company’s business, financial condition and results of operations, and ultimately the Company could be forced
to discontinue its operations and liquidate.
The
accompanying condensed consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplate continuation
of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The
carrying amounts of assets and liabilities presented in the financial statements do not necessarily purport to represent realizable or
settlement values. The condensed consolidated financial statements do not include any adjustment that might result from the outcome of
these uncertainties.
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- DefinitionThe entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.
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v3.23.2
Summary of Significant Accounting Policies
|
3 Months Ended |
Mar. 31, 2023 |
Accounting Policies [Abstract] |
|
Summary of Significant Accounting Policies |
Note
3 - Summary of Significant Accounting Policies
Since
the date of the Annual Report on Form 10-K for the year ended December 31, 2022, there have been no material changes to the Company’s
significant accounting policies, except as disclosed herein.
Loss
Per Share
The
Company computes basic net loss per share by dividing net loss applicable to common stockholders by the weighted average number of common
shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share includes
the dilution that would occur upon the exercise or conversion of all dilutive securities into common stock using the “treasury
stock” and/or “if converted” methods, as applicable.
The
common stock equivalents associated with the following securities are excluded from the calculation of weighted average dilutive common
shares because their inclusion would have been anti-dilutive:
Schedule of Weighted Average Dilutive Common Shares Anti-dilutive
| |
March
31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Options | |
| 6,932,004 | | |
| 6,182,004 | |
Warrants | |
| 14,084,493 | | |
| 11,964,079 | |
Convertible
notes [1] [2] | |
| 3,199,169 | | |
| 3,074,310 | |
Convertible
preferred stock | |
| 18,416,383 | | |
| 17,976,380 | |
Total | |
| 42,632,049 | | |
| 39,196,773 | |
[1] |
Convertible
notes are assumed to be converted at the rate of $0.75 per common share, which is the conversion price as of March 31, 2023 and 2022.
However, such conversion rates are subject to adjustment under certain circumstances such as stock splits and stock dividends, which may result in the issuance of common
shares greater than the amount indicated. |
|
|
[2] |
Excludes
shares of common stock underlying convertible notes that are expected to become convertible into shares of Series B Convertible Preferred
Stock since such stock had not been designated by the Company as of March 31, 2023 and 2022 and, as a result, the notes were not
able to be converted as of such date. The approval of designation of the Series B Convertible Preferred Stock is at the discretion of the Company’s
Board of Directors. |
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v3.23.2
Fair Value
|
3 Months Ended |
Mar. 31, 2023 |
Fair Value Disclosures [Abstract] |
|
Fair Value |
Note
4 - Fair Value
The
following table provides a summary of the changes in fair value, including net transfers in and/or out, of all Level 3 liabilities measured
at fair value on a recurring basis using unobservable inputs during the three months ended March 31, 2023 and 2022:
Schedule of Changes in Fair Value of Liabilities Measured at Fair Value on a Recurring Basis
| |
Accrued | | |
Accrued | | |
| |
| |
Interest | | |
Compensation | | |
Total | |
| |
| | |
| | |
| |
Balance
- January 1, 2023 | |
$ | 504,700 | | |
$ | 59,220 | | |
$ | 563,920 | |
| |
| | | |
| | | |
| | |
Accrual
of warrant obligation | |
| 40,167 | | |
| - | | |
| 40,167 | |
Change
in fair value | |
| (46,131 | ) | |
| (1,095 | ) | |
| (47,226 | ) |
| |
| | | |
| | | |
| | |
Balance
- March 31, 2023 | |
$ | 498,736 | | |
$ | 58,125 | | |
$ | 556,861 | |
| |
Accrued | | |
Accrued | | |
| |
| |
Interest | | |
Compensation | | |
Total | |
| |
| | |
| | |
| |
Balance
- January 1, 2022 | |
$ | 402,344 | | |
$ | 61,306 | | |
$ | 463,650 | |
| |
| | | |
| | | |
| | |
Change
in fair value | |
| 33,609 | | |
| (412 | ) | |
| 33,197 | |
Accrual
of warrant obligation | |
| 114,727 | | |
| - | | |
| 114,727 | |
| |
| | | |
| | | |
| | |
Balance
- March 31, 2022 | |
$ | 550,680 | | |
$ | 60,894 | | |
$ | 611,574 | |
Financial
assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar
techniques and at least one significant model assumption or input is unobservable. The Company’s Level 3 liabilities shown in the
above table consist of accrued obligations to issue warrants and common stock to non-employees and is recorded at fair value at inception and subsequent changes in fair value are charged to the
condensed consolidated statement of operations at each reporting period.
CELL
SOURCE, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
In
applying the Black-Scholes option pricing model utilized in the valuation of Level 3 liabilities, the Company used the following approximate
assumptions:
Schedule of Assumptions Used for Valuation of Level 3 Liabilities
| |
For
the Months Ended | |
| |
March
31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Risk-free
interest rate | |
| 3.60%-3.71 | % | |
| 2.42%-2.44 | % |
Expected
term (years) | |
| 4.00-5.00 | | |
| 4.00-5.00 | |
Expected
volatility | |
| 80 | % | |
| 90 | % |
Expected
dividends | |
| 0.00 | % | |
| 0.00 | % |
The
expected term used is the contractual life of the instrument being valued. Since the Company’s stock does not have significant
trading volume, the Company is utilizing an expected volatility based on a review of the historical volatilities, over a period of time,
equivalent to the expected life of the instrument being valued, of similarly positioned public companies within its industry. The risk-free
interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected
term of the instrument being valued.
As
of March 31, 2023 and December 31, 2022, the Company had an obligation to issue 154,495
shares of common stock to service providers that had a fair value of $50,983,
which was a component of accrued compensation on the condensed consolidated balance sheets. The fair value of the common stock underlying this obligation has a per share value of $0.33 as of March 31, 2023
and December 31, 2022.
See
Note 6, Stockholders’ Deficiency – Common Stock and Stock Warrants for additional details associated with the issuance
of common stock and warrants.
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- DefinitionThe entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.
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v3.23.2
Notes Payable
|
3 Months Ended |
Mar. 31, 2023 |
Debt Disclosure [Abstract] |
|
Notes Payable |
Note
5 – Notes Payable
As
of March 31, 2023 and through the date of this filing, notes and convertible notes payable with principal amounts totaling $2,508,000
and $1,576,093, respectively, were past due and are classified as current liabilities on the condensed consolidated balance sheet as
of March 31, 2023. Such notes continue to accrue interest and all relevant penalties have been accrued as of March 31, 2023. Of such
past due notes payable, a holder of a note with principal amount of $250,000 issued a notice of default. See Note 8, Commitments and
Contingencies – Litigation for additional details. The Company is in negotiations with certain holders of notes payable to
extend the maturity dates of such notes or to convert the principal and accrued interest into equity. As of March 31, 2023, the Company had an accrued interest balance of $272,441 related to notes past due.
During
the three months ended March 31, 2023 and 2022, the Company recorded interest expense of $135,770 and $166,765, respectively, and amortization
of debt discount of $140,248 and $73,138, respectively. As of March 31, 2023 and December 31, 2022, the Company had $1,970,614 and $1,796,736,
respectively, of accrued interest (including interest in the form of warrants (see Note 4, Fair Value) and penalties related to
notes payable, which is included with accrued interest and accrued interest – related parties on the condensed consolidated balance
sheets.
Convertible
Notes Payable
During
the three months ended March 31, 2023, the Company issued convertible notes payable in the aggregate principal amount of $219,960
which have maturity dates ranging from July
3, 2023 through September
30, 2023. The notes accrue interest at 8%
per annum and are convertible at any time at the option of the holder into the Company’s Series C Convertible Preferred Stock
at a conversion price of $7.50
per share. The notes automatically convert into Series C Convertible Preferred Stock on the maturity date. In connection with the
issuances, the Company issued five-year
immediately vested warrants to purchase an aggregate of 176,000
shares of common stock at an exercise price of $1.25
per share. The warrants had an issuance date relative fair value of $21,202
and was recorded as a discount to the face value of the notes, which will be amortized over the term of the notes.
During
the three months ended March 31, 2023, $50,000
of principal outstanding under a convertible
note automatically converted into 6,667
shares of Series C Convertible Preferred Stock
and the Company elected to convert $2,060
of interest accrued under such note into 2,747
shares of common stock. The note principal had
a conversion price of $7.50
per share and the common stock was valued at
$0.75
per share for purposes of the interest payment.
Convertible
Notes Payable - Related Parties
The
Company and George Verstraete, a director of the Company, entered into a promissory note agreement dated March 10, 2022 (the “Verstraete Note”), whereby
Mr. Verstraete, at his discretion, can loan up to $6,000,000 to the Company. Mr. Verstraete has agreed to loan an aggregate of $2,500,000
to the Company under the note. The note bears interest at a rate of 10% per annum and will mature twelve months from the date of issuance.
Mr. Verstraete has the right, at his option, to convert the note into shares of the Company’s Series B Convertible Preferred Stock
at a conversion price of $7.50 per share at any time after the Company first issues any shares of the Series B Convertible Preferred Stock. Interest
accruing under the note will be payable upon the maturity of the note and may be paid at the Company’s option in either cash or
shares of the Company’s common stock (calculated based upon $0.75 per share for purposes of calculating the number of shares of
common stock to be issued). For each $500,000 advanced under the Verstraete Note, Mr. Verstraete will be issued a warrant to purchase
400,000 shares of the Company’s common stock at an exercise price of $1.25 per share. Each warrant will have a five-year term.
CELL
SOURCE, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
In
February 2023, $413,018
of payments made by Mr. Verstraete to third parties on behalf of the Company in June 2022 were characterized as convertible notes
payable – related parties under the Verstraete Note and, as a result, increased the outstanding principal balance to $2,913,018,
which was the balance as of March 31, 2023. In connection with the $413,018
advance, the Company was obligated to issue a five-year
immediately vested warrant to purchase 330,414
shares of common stock at an exercise price $1.25
per share (as of March 31, 2023, the warrant had not been issued and, as a result, was accrued for by the Company, however, such
warrant was issued subsequent thereto). The warrant had an issuance date relative fair value of $40,167
and was recorded as a discount to the face value of the notes, which will be amortized over the term of the note. Mr. Verstraete has
assigned the note to a trust for which Darlene Soave, a director of the Company, serves as trustee. On March 10, 2023, the Company
and the trust agreed to extend the maturity date of the Verstraete Note to September 10, 2023. See Note 9, Subsequent Events for
details of additional advances under the Verstraete Note.
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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v3.23.2
Stockholders’ Deficiency
|
3 Months Ended |
Mar. 31, 2023 |
Equity [Abstract] |
|
Stockholders’ Deficiency |
Note
6 – Stockholders’ Deficiency
Authorized
Capital
As of March 31, 2023, the Company was authorized to issue 200,000,000 shares of common stock, par value of $0.001 per share, and 10,000,000 shares of preferred stock, par value of $0.001 per
share. The holders of the Company’s common stock are entitled to one vote per share. The preferred stock was designated as 1,335,000
shares of Series A Convertible Preferred Stock and 500,000 shares of Series C Convertible Preferred Stock. See Note 9, Subsequent Events
- Increase in Authorized Shares for details of increases in the number of shares designated subsequent to March 31, 2023.
Preferred
Stock Dividends
During
the three months ended March 31, 2023 and 2022, the Company accrued additional preferred dividends related to Series A and Series C Convertible
Preferred Stock of $297,517 and $324,917, respectively. As of March 31, 2023 and December 31, 2022, the Company accrued preferred stock
dividends of $302,734 and $5,217, respectively.
Series
C Convertible Preferred Stock
See
Note 5, Notes Payable – Convertible Notes Payable for details associated with conversions of notes payable into 6,667 shares
of Series C Convertible Preferred Stock.
Common
Stock
See
Note 5, Notes Payable – Convertible Notes Payable for details associated with conversions of accrued interest into 2,747
shares of common stock.
During
the three months ended March 31, 2023, a certain investor converted 10,000
shares of Series C Convertible Preferred Stock
into 100,000
shares of the Company’s common stock.
During
the three months ended March 31,2023, the Company issued 1,000,000 immediately-vested shares of the Company’s common stock to a
consultant with a grant date fair value of $330,000 which was immediately recognized in the condensed consolidated statement of operations.
Stock
Warrants
See
Note 5, Notes Payable for additional details associated with the issuance of stock warrants.
Stock-Based
Compensation
During
the three months ended March 31, 2023, the Company recognized stock-based compensation expense of $328,905 (consisting of $(1,095) of
expense related to warrants which has been included within accrued compensation and $330,000 of expense related to common stock issued
for consulting services described above) which was included within general and administrative expenses. During the three months ended
March 31, 2022, the Company recognized stock-based compensation expense of $4,960 (consisting of $5,372 of expense related to warrants
and $(412) of expense related to common stock which has been included within accrued compensation) which was included within general
and administrative expenses. There was no unrecognized stock-based compensation expense as of March 31, 2023.
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- DefinitionThe entire disclosure for equity.
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v3.23.2
Related Party Transactions
|
3 Months Ended |
Mar. 31, 2023 |
Related Party Transactions [Abstract] |
|
Related Party Transactions |
Note
7 – Related Party Transactions
As
of March 31, 2023 and December 31, 2022, the Company was required to issue warrants to purchase an aggregate of 1,731,500 and 1,656,500,
respectively, shares of common stock at an exercise price of $0.75 per share to directors of the Company in connection with loans made
to the Company in the aggregate amount of $459,000 which required certain penalties in the form of warrants. As a result, the Company
had accrued $279,152 and $308,117 associated with the fair value of the obligations as of March 31, 2023 and December 31, 2022, respectively,
which amount is included in accrued interest – related parties on the condensed consolidated balance sheets. The obligations to issue warrants are subject to changes in fair value at each reporting period. See Note 4, Fair
Value for additional details.
See
Note 5, Notes Payable – Convertible Notes Payable – Related Parties for details of the issuance of a convertible note
to a director of the Company.
|
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v3.23.2
Commitments and Contingencies
|
3 Months Ended |
Mar. 31, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and Contingencies |
Note
8 – Commitments and Contingencies
Yeda
Research and License Agreement
During
the three months ended March 31, 2023 and 2022, the Company recorded research and development expenses of $14,500, related to its Research
and License Agreement with Yeda (the “Agreement”). As of March 31, 2023 and December 31, 2022, the Company had $29,000 and
$14,500, respectively, of accrued research and development expenses pursuant to the Agreement with Yeda.
MD
Anderson Sponsored Research Agreements
The
Company recognized $324,000 and $429,505 of research and development expenses during the three months ended March 31, 2023 and 2022,
respectively, associated with services provided by The University of Texas M.D. Anderson Cancer Center (“MD Anderson”) under
the two agreements with MD Anderson dated November 2018 and February 2019, respectively. As of March 31, 2023 and December 31, 2022,
the Company had $316,516 of accrued research and development expenses pursuant to the agreements with MD Anderson.
Litigation
In
January 2019, the holder of a promissory note in the principal amount of $250,000 due on March 16, 2016 instituted a collection action
in the Supreme Court of the State of New York, County of New York. On June 12, 2019, the plaintiff served a motion for summary judgment
through the Secretary of State which was heard on July 12, 2019 and granted. The Company contended that it was not given sufficient notice
under the applicable statute and did not have an opportunity to oppose the motion. Judgment was entered in October 2019 in the amount
of $267,680. The Company brought a motion to vacate based on the jurisdictional defect of the motion in not providing the required amount
of time, but that motion was denied in February 2021 without properly addressing the jurisdictional issues raised by the Company. The
Company appealed the denial and then filed a motion to Renew and Reargue the motion to vacate based on the Court’s failure to address
critical issues. That motion was also denied on April 15, 2021 without addressing the Company’s arguments. The Company appealed
the second denial as well and pursued both appeals in a consolidated manner so as to resolve all issues together. Each of the appeals
was denied and there is no further opportunity to appeal. While the Company’s motions were pending, the plaintiff commenced steps
to collect judgment. During the year ended December 31, 2021, $103,088 of a $250,000 deposit made with the court by a third party on
behalf of the Company was released to an officer of the court and has been accounted for as partial note repayment, with an additional
$146,912 due under the note repaid by a release of the remaining deposit to an officer of the court during the year ended December 31,
2022, which was also accounted for as a note repayment. In August 2023, a supplemental judgment of $38,838 was entered against
the Company. Inasmuch, as there are no further opportunities to appeal, the Company is arranging
to pay the remaining amount due, which, as of the date of this Report, is estimated to be approximately $106,000, of which, approximately $68,000 was recorded as a liability as of Mach
31, 2023.
In
August 2022, a holder of 360,000 shares of the Company’s common stock filed a complaint against the Company, its President and
legal counsel in the United States District Court, Southern District of New York, claiming unspecified damages for an alleged wrongful
refusal to authorize the Company’s transfer agent to remove restrictive legends from the shares held by the shareholder. The Company
has filed a motion to dismiss the complaint which is pending, as is a mediation being conducted in an effort to resolve this matter.
The complaints against the Company’s legal counsel and President were dismissed by the Court.
Loss
contingencies considered remote are generally not disclosed, unless they involve guarantees, in which case the guarantees would be disclosed.
There can be no assurance that such matters will not materially and adversely affect the Company’s business, financial position,
and results of operations or cash flows. Aside from the matters discussed elsewhere in this note, there are no other known contingencies
through the date of this filing.
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- DefinitionThe entire disclosure for commitments and contingencies.
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v3.23.2
Subsequent Events
|
3 Months Ended |
Mar. 31, 2023 |
Subsequent Events [Abstract] |
|
Subsequent Events |
Note
9 – Subsequent Events
Common
Stock Issuance
Subsequent
to March 31, 2023, the Company issued an aggregate of 802,880 shares of the Company’s common stock as payment-in-kind for dividends
payable to certain Preferred Series A and Preferred Series C shareholders.
Related Party Warrant Extensions
Subsequent to March 31, 2023, the Company and a former director of the Company agreed to extend the expiration date of certain immediately vested warrants to
purchase an aggregate of 160,000 shares of common stock from July 20, 2023 to July 20, 2027.
CELL
SOURCE, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
Convertible
Notes Payable
Issuances
Subsequent
to March 31, 2023, the Company issued convertible notes payable in the aggregate principal amount of $275,000
which maturity dates ranging from October 17, 2023 to February 14, 2024. The notes accrue interest at 8%
per annum and are convertible at any time at the option of the holder into the Company’s Series C Convertible Preferred Stock
at a conversion price of $7.50
per share. The notes automatically convert into Series C Convertible Preferred Stock on the maturity date. In connection with the
issuances, the Company issued five-year
immediately vested warrants to purchase 220,000
shares of common stock at an exercise price of $1.25
per share.
Subsequent
to March 31, 2023, the Company issued convertible notes payable in the aggregate principal amount of $425,000 which have maturity dates
ranging from November 8, 2023 to July 28, 2024. The notes accrue 8% interest per annum and are convertible at any time at the option
of the holder into the Company’s common stock at a conversion price of $0.75 per share. In connection with the issuances, the Company
issued five-year immediately vested warrants to purchase an aggregate of 212,500 shares of common stock at an exercise price of $1.25
per share.
Conversions
Subsequent
to March 31, 2023, the Company issued 176,000 shares of common stock to the holder of a promissory note issued by the Company in the
principal amount of $100,000 that matured in May 2018 in exchange for the cancellation of the note.
Subsequent
to March 31, 2023, certain investors converted convertible notes payable with aggregate principal amount of $469,960 and
aggregate accrued interest of $24,174 into
an aggregate of 62,667 shares
of Series C Convertible Preferred Stock and 32,232 shares
of common stock. As of the date of filing, the Company has not issued the 62,667 shares of Series C Convertible Preferred Stock in
connection with the aforementioned conversions.
Convertible
Notes Payable - Related Party
Extensions
Subsequent
to March 31, 2023, the maturity date of a promissory note issued to Darlene Soave, a director of the Company, with a principal
balance of $3,500,000 was extended from April
28, 2023 to October 28, 2023.
Issuances
The
Company received additional advances under the Verstraete Note of $250,000,
$100,000,
$150,000
and $72,018
in April 2023, May 2023, July 2023 and August
2023, respectively, which increased the outstanding principal balance to $3,413,018
as of the date of filing. In
connection with the advances, the Company issued five-year
immediately vested
warrants to purchase 788,028
shares of common stock
at an exercise price of $1.25
per share.
Increase in Authorized Shares
Subsequent to March 31, 2023, the Company amended
its certificates of designation for the Series A Convertible Preferred Stock and Series C Convertible Preferred Stock to increase the
number of shares designated from 1,335,000 to 1,350,000 shares for the Series A Convertible Preferred Stock and from 500,000 to 1,000,000
shares for the Series C Convertible Preferred Stock.
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v3.23.2
Summary of Significant Accounting Policies (Policies)
|
3 Months Ended |
Mar. 31, 2023 |
Accounting Policies [Abstract] |
|
Loss Per Share |
Loss
Per Share
The
Company computes basic net loss per share by dividing net loss applicable to common stockholders by the weighted average number of common
shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share includes
the dilution that would occur upon the exercise or conversion of all dilutive securities into common stock using the “treasury
stock” and/or “if converted” methods, as applicable.
The
common stock equivalents associated with the following securities are excluded from the calculation of weighted average dilutive common
shares because their inclusion would have been anti-dilutive:
Schedule of Weighted Average Dilutive Common Shares Anti-dilutive
| |
March
31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Options | |
| 6,932,004 | | |
| 6,182,004 | |
Warrants | |
| 14,084,493 | | |
| 11,964,079 | |
Convertible
notes [1] [2] | |
| 3,199,169 | | |
| 3,074,310 | |
Convertible
preferred stock | |
| 18,416,383 | | |
| 17,976,380 | |
Total | |
| 42,632,049 | | |
| 39,196,773 | |
[1] |
Convertible
notes are assumed to be converted at the rate of $0.75 per common share, which is the conversion price as of March 31, 2023 and 2022.
However, such conversion rates are subject to adjustment under certain circumstances such as stock splits and stock dividends, which may result in the issuance of common
shares greater than the amount indicated. |
|
|
[2] |
Excludes
shares of common stock underlying convertible notes that are expected to become convertible into shares of Series B Convertible Preferred
Stock since such stock had not been designated by the Company as of March 31, 2023 and 2022 and, as a result, the notes were not
able to be converted as of such date. The approval of designation of the Series B Convertible Preferred Stock is at the discretion of the Company’s
Board of Directors. |
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v3.23.2
Summary of Significant Accounting Policies (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Accounting Policies [Abstract] |
|
Schedule of Weighted Average Dilutive Common Shares Anti-dilutive |
The
common stock equivalents associated with the following securities are excluded from the calculation of weighted average dilutive common
shares because their inclusion would have been anti-dilutive:
Schedule of Weighted Average Dilutive Common Shares Anti-dilutive
| |
March
31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Options | |
| 6,932,004 | | |
| 6,182,004 | |
Warrants | |
| 14,084,493 | | |
| 11,964,079 | |
Convertible
notes [1] [2] | |
| 3,199,169 | | |
| 3,074,310 | |
Convertible
preferred stock | |
| 18,416,383 | | |
| 17,976,380 | |
Total | |
| 42,632,049 | | |
| 39,196,773 | |
[1] |
Convertible
notes are assumed to be converted at the rate of $0.75 per common share, which is the conversion price as of March 31, 2023 and 2022.
However, such conversion rates are subject to adjustment under certain circumstances such as stock splits and stock dividends, which may result in the issuance of common
shares greater than the amount indicated. |
|
|
[2] |
Excludes
shares of common stock underlying convertible notes that are expected to become convertible into shares of Series B Convertible Preferred
Stock since such stock had not been designated by the Company as of March 31, 2023 and 2022 and, as a result, the notes were not
able to be converted as of such date. The approval of designation of the Series B Convertible Preferred Stock is at the discretion of the Company’s
Board of Directors. |
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v3.23.2
Fair Value (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Fair Value Disclosures [Abstract] |
|
Schedule of Changes in Fair Value of Liabilities Measured at Fair Value on a Recurring Basis |
The
following table provides a summary of the changes in fair value, including net transfers in and/or out, of all Level 3 liabilities measured
at fair value on a recurring basis using unobservable inputs during the three months ended March 31, 2023 and 2022:
Schedule of Changes in Fair Value of Liabilities Measured at Fair Value on a Recurring Basis
| |
Accrued | | |
Accrued | | |
| |
| |
Interest | | |
Compensation | | |
Total | |
| |
| | |
| | |
| |
Balance
- January 1, 2023 | |
$ | 504,700 | | |
$ | 59,220 | | |
$ | 563,920 | |
| |
| | | |
| | | |
| | |
Accrual
of warrant obligation | |
| 40,167 | | |
| - | | |
| 40,167 | |
Change
in fair value | |
| (46,131 | ) | |
| (1,095 | ) | |
| (47,226 | ) |
| |
| | | |
| | | |
| | |
Balance
- March 31, 2023 | |
$ | 498,736 | | |
$ | 58,125 | | |
$ | 556,861 | |
| |
Accrued | | |
Accrued | | |
| |
| |
Interest | | |
Compensation | | |
Total | |
| |
| | |
| | |
| |
Balance
- January 1, 2022 | |
$ | 402,344 | | |
$ | 61,306 | | |
$ | 463,650 | |
| |
| | | |
| | | |
| | |
Change
in fair value | |
| 33,609 | | |
| (412 | ) | |
| 33,197 | |
Accrual
of warrant obligation | |
| 114,727 | | |
| - | | |
| 114,727 | |
| |
| | | |
| | | |
| | |
Balance
- March 31, 2022 | |
$ | 550,680 | | |
$ | 60,894 | | |
$ | 611,574 | |
|
Schedule of Assumptions Used for Valuation of Level 3 Liabilities |
In
applying the Black-Scholes option pricing model utilized in the valuation of Level 3 liabilities, the Company used the following approximate
assumptions:
Schedule of Assumptions Used for Valuation of Level 3 Liabilities
| |
For
the Months Ended | |
| |
March
31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Risk-free
interest rate | |
| 3.60%-3.71 | % | |
| 2.42%-2.44 | % |
Expected
term (years) | |
| 4.00-5.00 | | |
| 4.00-5.00 | |
Expected
volatility | |
| 80 | % | |
| 90 | % |
Expected
dividends | |
| 0.00 | % | |
| 0.00 | % |
|
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v3.23.2
Going Concern and Management Plans (Details Narrative) - USD ($)
|
3 Months Ended |
5 Months Ended |
|
|
Mar. 31, 2023 |
Mar. 31, 2022 |
Aug. 23, 2023 |
Aug. 18, 2023 |
Dec. 31, 2022 |
Short-Term Debt [Line Items] |
|
|
|
|
|
Net loss |
$ 1,691,567
|
$ 1,292,575
|
|
|
|
Cash used in operations |
309,613
|
1,028,170
|
|
|
|
Working capital deficiency |
14,220,000
|
|
|
|
|
Accumulated deficit |
38,037,743
|
|
|
|
$ 36,346,176
|
Proceeds from convertible notes payable |
219,960
|
$ 95,000
|
|
|
|
Subsequent Event [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Proceeds from convertible notes payable |
|
|
$ 1,272,018
|
|
|
Convertible Notes Payable [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Notes payable, principal amount |
$ 2,508,000
|
|
|
|
|
Convertible Notes Payable [Member] | Subsequent Event [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Notes payable, principal amount |
|
|
|
$ 1,576,093
|
|
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v3.23.2
Schedule of Weighted Average Dilutive Common Shares Anti-dilutive (Details) - shares
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
Total |
|
42,632,049
|
39,196,773
|
Share-Based Payment Arrangement, Option [Member] |
|
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
Total |
|
6,932,004
|
6,182,004
|
Warrant [Member] |
|
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
Total |
|
14,084,493
|
11,964,079
|
Convertible Notes [Member] |
|
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
Total |
[1],[2] |
3,199,169
|
3,074,310
|
Convertible Preferred Stock [Member] |
|
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
Total |
|
18,416,383
|
17,976,380
|
|
|
X |
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v3.23.2
Schedule of Changes in Fair Value of Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Beginning balance |
$ 563,920
|
$ 463,650
|
Accrual of warrant obligation |
40,167
|
114,727
|
Change in fair value |
(47,226)
|
33,197
|
Ending balance |
556,861
|
611,574
|
Accrued Interest [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Beginning balance |
504,700
|
402,344
|
Accrual of warrant obligation |
40,167
|
114,727
|
Change in fair value |
(46,131)
|
33,609
|
Ending balance |
498,736
|
550,680
|
Accrued Compensation [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Beginning balance |
59,220
|
61,306
|
Accrual of warrant obligation |
|
|
Change in fair value |
(1,095)
|
(412)
|
Ending balance |
$ 58,125
|
$ 60,894
|
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v3.23.2
Schedule of Assumptions Used for Valuation of Level 3 Liabilities (Details)
|
Mar. 31, 2023 |
Mar. 31, 2022 |
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] |
|
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
|
Liabilities, measurement input |
3.60
|
2.42
|
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] |
|
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
|
Liabilities, measurement input |
3.71
|
2.44
|
Measurement Input, Expected Term [Member] | Minimum [Member] |
|
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
|
Liabilities, expected term (years) |
4 years
|
4 years
|
Measurement Input, Expected Term [Member] | Maximum [Member] |
|
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
|
Liabilities, expected term (years) |
5 years
|
5 years
|
Measurement Input, Price Volatility [Member] |
|
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
|
Liabilities, measurement input |
80
|
90
|
Measurement Input, Expected Dividend Rate [Member] |
|
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
|
Liabilities, measurement input |
0.00
|
0.00
|
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v3.23.2
Notes Payable (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
5 Months Ended |
|
Feb. 28, 2023 |
Mar. 31, 2023 |
Mar. 31, 2022 |
Aug. 18, 2023 |
Mar. 10, 2022 |
Mr Verstraete [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Conversion price per share |
|
|
|
|
$ 7.50
|
Warrants term |
5 years
|
|
|
|
5 years
|
Warrants to purchase common stock |
330,414
|
|
|
|
400,000
|
Exercise price of warrants |
$ 1.25
|
|
|
|
$ 1.25
|
Fair value of warrants |
$ 40,167
|
|
|
|
|
Share Price |
|
|
|
|
$ 0.75
|
Loan maximum borrowing capacity |
|
|
|
|
$ 6,000,000
|
Laon amount |
|
|
|
|
$ 2,500,000
|
Interest rate |
|
|
|
|
10.00%
|
Advances from related party |
$ 413,018
|
|
|
|
$ 500,000
|
Convertible notes payable |
|
$ 2,913,018
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Debt Conversion, Converted Instrument, Shares Issued |
|
2,747
|
|
|
|
Series C Preferred Stock [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Debt Conversion, Converted Instrument, Shares Issued |
|
6,667
|
|
|
|
Notes Payable [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Principal amount |
|
$ 250,000
|
|
|
|
Accrued interest |
|
272,441
|
|
|
|
Interest expense |
|
135,770
|
$ 166,765
|
|
|
Amortization of debt discount |
|
140,248
|
73,138
|
|
|
Accrued interest and penalties |
|
1,970,614
|
$ 1,796,736
|
|
|
Convertible Notes Payable One [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Principal amount |
|
$ 219,960
|
|
|
|
Maturity date, beginning |
|
Jul. 03, 2023
|
|
|
|
Maturity date, ending |
|
Sep. 30, 2023
|
|
|
|
Debt Instrument, Interest Rate, Effective Percentage |
|
8.00%
|
|
|
|
Warrants term |
|
5 years
|
|
|
|
Warrants to purchase common stock |
|
176,000
|
|
|
|
Exercise price of warrants |
|
$ 1.25
|
|
|
|
Fair value of warrants |
|
$ 21,202
|
|
|
|
Convertible Notes Payable One [Member] | Series C Preferred Stock [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Conversion price per share |
|
$ 7.50
|
|
|
|
Convertible Notes Payable Two [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Conversion price per share |
|
$ 7.50
|
|
|
|
Debt Conversion, Original Debt, Amount |
|
$ 50,000
|
|
|
|
[custom:DebtConversionAccruedInterest] |
|
$ 2,060
|
|
|
|
Share Price |
|
$ 0.75
|
|
|
|
Convertible Notes Payable Two [Member] | Common Stock [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Debt Conversion, Converted Instrument, Shares Issued |
|
2,747
|
|
|
|
Convertible Notes Payable Two [Member] | Series C Preferred Stock [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Debt Conversion, Converted Instrument, Shares Issued |
|
6,667
|
|
|
|
Subsequent Event [Member] | Mr Verstraete [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Advances from related party |
|
|
|
$ 3,413,018
|
|
Subsequent Event [Member] | Convertible Notes Payable One [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Principal amount |
|
|
|
$ 275,000
|
|
Warrants term |
|
|
|
5 years
|
|
Warrants to purchase common stock |
|
|
|
220,000
|
|
Interest rate |
|
|
|
8.00%
|
|
Subsequent Event [Member] | Convertible Notes Payable One [Member] | Series C Preferred Stock [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Conversion price per share |
|
|
|
$ 7.50
|
|
Subsequent Event [Member] | Convertible Notes Payable Two [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Principal amount |
|
|
|
$ 425,000
|
|
Maturity date, beginning |
|
|
|
Nov. 08, 2023
|
|
Maturity date, ending |
|
|
|
Jul. 28, 2024
|
|
Conversion price per share |
|
|
|
$ 0.75
|
|
Warrants term |
|
|
|
5 years
|
|
Warrants to purchase common stock |
|
|
|
212,500
|
|
Exercise price of warrants |
|
|
|
$ 1.25
|
|
Interest rate |
|
|
|
8.00%
|
|
Convertible Notes Payable [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Principal amount |
|
$ 2,508,000
|
|
|
|
Convertible Notes Payable [Member] | Subsequent Event [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Principal amount |
|
|
|
$ 1,576,093
|
|
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v3.23.2
Stockholders’ Deficiency (Details Narrative) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2023 |
Mar. 31, 2022 |
Dec. 31, 2022 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Common stock shares authorised |
200,000,000
|
|
200,000,000
|
Common stock shares par value |
$ 0.001
|
|
$ 0.001
|
Preferred stock shares authorised |
10,000,000
|
|
10,000,000
|
Preferred stock shares par value |
$ 0.001
|
|
$ 0.001
|
Stock-based compensation expense |
$ 328,905
|
$ 4,960
|
|
Consultant [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Number of options vested |
1,000,000
|
|
|
Number of options granted, value |
$ 330,000
|
|
|
Series A Convertible Preferred Stock [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Preferred stock shares authorised |
1,350,000
|
|
1,350,000
|
Additional accrued dividend payable |
$ 297,517
|
|
|
Series C Convertible Preferred Stock [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Preferred stock shares authorised |
1,000,000
|
|
1,000,000
|
Additional accrued dividend payable |
$ 297,517
|
324,917
|
|
Conversion of Stock, Shares Converted |
10,000
|
|
|
Series C Preferred Stock [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Shares issued in notes conversion |
6,667
|
|
|
Common Stock [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Common stock shares authorised |
200,000,000
|
|
|
Common stock shares par value |
$ 0.001
|
|
|
Preferred stock shares authorised |
10,000,000
|
|
|
Preferred stock shares par value |
$ 0.001
|
|
|
Preferred stock voting rights |
one vote per share
|
|
|
Shares issued in notes conversion |
2,747
|
|
|
Conversion of Stock, Shares Issued |
100,000
|
|
|
Common Stock [Member] | General and Administrative Expense [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Stock-based compensation expense |
$ 330,000
|
|
|
Common Stock [Member] | Accrued Compensation [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Stock-based compensation expense |
|
(412)
|
|
Common Stock [Member] | Series A Convertible Preferred Stock [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Preferred stock shares authorised |
1,335,000
|
|
|
Common Stock [Member] | Series C Convertible Preferred Stock [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Preferred stock shares authorised |
500,000
|
|
|
Preferred Stock [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Accrued dividend payable |
$ 302,734
|
|
$ 5,217
|
Warrant [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Stock-based compensation expense |
|
$ 5,372
|
|
Warrant [Member] | Accrued Compensation [Member] |
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
Stock-based compensation expense |
$ (1,095)
|
|
|
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v3.23.2
Related Party Transactions (Details Narrative) - Director [Member] - USD ($)
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
Warrants issued to purchase for common stock |
1,731,500
|
1,656,500
|
Warrant exercise price per share |
$ 0.75
|
$ 0.75
|
Loan amount |
$ 459,000
|
$ 459,000
|
Accrued fair value of obligations |
$ 279,152
|
$ 308,117
|
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v3.23.2
Commitments and Contingencies (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
12 Months Ended |
|
|
|
Aug. 31, 2023 |
Oct. 31, 2019 |
Mar. 31, 2023 |
Mar. 31, 2022 |
Dec. 31, 2022 |
Dec. 31, 2021 |
Jun. 30, 2023 |
Aug. 31, 2022 |
Jan. 31, 2019 |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
Litigation, sought value |
|
$ 267,680
|
|
|
|
|
|
|
|
Repayments of related party debt |
|
|
|
|
|
$ 146,912
|
|
|
|
Remaining amount due |
|
|
|
|
$ 106,000
|
|
|
|
|
Loss contingency liability |
|
|
|
|
|
|
$ 68,000
|
|
|
Common stock, shares, issued |
|
|
37,184,505
|
|
36,081,758
|
|
|
360,000
|
|
Forecast [Member] |
|
|
|
|
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
Settlement expense |
$ 38,838
|
|
|
|
|
|
|
|
|
Court Officer [Member] |
|
|
|
|
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
Repayments of notes payable |
|
|
|
|
|
103,088
|
|
|
|
Third Party [Member] |
|
|
|
|
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
Repayments of notes payable |
|
|
|
|
|
$ 250,000
|
|
|
|
Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
Debt instrument face amount |
|
|
|
|
|
|
|
|
$ 250,000
|
Yeda Research and License Agreement [Member] |
|
|
|
|
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
Research and development expense |
|
|
$ 14,500
|
$ 14,500
|
|
|
|
|
|
Accrued research and development expenses |
|
|
29,000
|
|
$ 14,500
|
|
|
|
|
MD Anderson Sponsored Research Agreements [Member] |
|
|
|
|
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
Research and development expense |
|
|
324,000
|
$ 429,505
|
|
|
|
|
|
Accrued research and development expenses |
|
|
$ 316,516
|
|
$ 316,516
|
|
|
|
|
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v3.23.2
Subsequent Events (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
5 Months Ended |
|
|
|
Aug. 31, 2023 |
Jul. 31, 2023 |
May 31, 2023 |
Apr. 30, 2023 |
Mar. 31, 2023 |
Mar. 31, 2022 |
Aug. 18, 2023 |
Aug. 17, 2023 |
Feb. 28, 2023 |
Dec. 31, 2022 |
Mar. 10, 2022 |
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Proceeds from Related Party Debt |
|
|
|
|
|
$ 1,000,000
|
|
|
|
|
|
Preferred stock shares designated |
|
|
|
|
10,000,000
|
|
|
|
|
10,000,000
|
|
Mr Verstraete [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Accrued interest rate |
|
|
|
|
|
|
|
|
|
|
10.00%
|
Conversion price per share |
|
|
|
|
|
|
|
|
|
|
$ 7.50
|
Warrants term |
|
|
|
|
|
|
|
|
5 years
|
|
5 years
|
Warrants to purchase common stock |
|
|
|
|
|
|
|
|
330,414
|
|
400,000
|
Exercise price of warrants |
|
|
|
|
|
|
|
|
$ 1.25
|
|
$ 1.25
|
[custom:AdvancesPayableCurrent-0] |
|
|
|
|
|
|
|
|
$ 413,018
|
|
$ 500,000
|
Series C Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Debt Conversion, Converted Instrument, Shares Issued |
|
|
|
|
6,667
|
|
|
|
|
|
|
Series C Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Preferred stock shares designated |
|
|
|
|
1,000,000
|
|
|
|
|
1,000,000
|
|
Convertible Notes Payable One [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Notes payable, principal amount |
|
|
|
|
$ 219,960
|
|
|
|
|
|
|
Warrants term |
|
|
|
|
5 years
|
|
|
|
|
|
|
Warrants to purchase common stock |
|
|
|
|
176,000
|
|
|
|
|
|
|
Exercise price of warrants |
|
|
|
|
$ 1.25
|
|
|
|
|
|
|
Debt maturity date start |
|
|
|
|
Jul. 03, 2023
|
|
|
|
|
|
|
Debt maturity date end |
|
|
|
|
Sep. 30, 2023
|
|
|
|
|
|
|
Convertible Notes Payable One [Member] | Series C Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Conversion price per share |
|
|
|
|
$ 7.50
|
|
|
|
|
|
|
Convertible Notes Payable Two [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Conversion price per share |
|
|
|
|
$ 7.50
|
|
|
|
|
|
|
Stock issued during period, value |
|
|
|
|
$ 50,000
|
|
|
|
|
|
|
Accrued interest converted |
|
|
|
|
$ 2,060
|
|
|
|
|
|
|
Convertible Notes Payable Two [Member] | Series C Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Debt Conversion, Converted Instrument, Shares Issued |
|
|
|
|
6,667
|
|
|
|
|
|
|
Forecast [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Stock purchase |
|
|
|
|
|
|
160,000
|
|
|
|
|
Debt maturity date extension |
|
|
|
|
|
|
|
July 20, 2023 to July 20, 2027
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Debt Conversion, Converted Instrument, Shares Issued |
|
|
|
|
2,747
|
|
|
|
|
|
|
Preferred stock shares designated |
|
|
|
|
10,000,000
|
|
|
|
|
|
|
Common Stock [Member] | Series C Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Preferred stock shares designated |
|
|
|
|
500,000
|
|
|
|
|
|
|
Common Stock [Member] | Convertible Notes Payable Two [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Debt Conversion, Converted Instrument, Shares Issued |
|
|
|
|
2,747
|
|
|
|
|
|
|
Subsequent Event [Member] | Mr Verstraete [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Proceeds from Related Party Debt |
$ 72,018
|
$ 150,000
|
$ 100,000
|
$ 250,000
|
|
|
|
|
|
|
|
[custom:AdvancesPayableCurrent-0] |
|
|
|
|
|
|
$ 3,413,018
|
|
|
|
|
Subsequent Event [Member] | Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Stock issued during period, value |
|
|
|
|
|
|
$ 100,000
|
|
|
|
|
Subsequent Event [Member] | Series C Preferred Stock [Member] | Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Preferred stock shares designated |
|
|
|
|
|
|
1,335,000
|
|
|
|
|
Subsequent Event [Member] | Series C Preferred Stock [Member] | Maximum [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Preferred stock shares designated |
|
|
|
|
|
|
1,350,000
|
|
|
|
|
Subsequent Event [Member] | Series A Preferred Stock [Member] | Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Preferred stock shares designated |
|
|
|
|
|
|
500,000
|
|
|
|
|
Subsequent Event [Member] | Series A Preferred Stock [Member] | Maximum [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Preferred stock shares designated |
|
|
|
|
|
|
1,000,000
|
|
|
|
|
Subsequent Event [Member] | Convertible Notes Payable One [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Notes payable, principal amount |
|
|
|
|
|
|
$ 275,000
|
|
|
|
|
Maturity date |
|
|
|
|
|
|
Feb. 14, 2024
|
|
|
|
|
Accrued interest rate |
|
|
|
|
|
|
8.00%
|
|
|
|
|
Warrants term |
|
|
|
|
|
|
5 years
|
|
|
|
|
Warrants to purchase common stock |
|
|
|
|
|
|
220,000
|
|
|
|
|
Subsequent Event [Member] | Convertible Notes Payable One [Member] | Series C Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Conversion price per share |
|
|
|
|
|
|
$ 7.50
|
|
|
|
|
Subsequent Event [Member] | Convertible Notes Payable Two [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Notes payable, principal amount |
|
|
|
|
|
|
$ 425,000
|
|
|
|
|
Accrued interest rate |
|
|
|
|
|
|
8.00%
|
|
|
|
|
Conversion price per share |
|
|
|
|
|
|
$ 0.75
|
|
|
|
|
Warrants term |
|
|
|
|
|
|
5 years
|
|
|
|
|
Warrants to purchase common stock |
|
|
|
|
|
|
212,500
|
|
|
|
|
Exercise price of warrants |
|
|
|
|
|
|
$ 1.25
|
|
|
|
|
Debt maturity date start |
|
|
|
|
|
|
Nov. 08, 2023
|
|
|
|
|
Debt maturity date end |
|
|
|
|
|
|
Jul. 28, 2024
|
|
|
|
|
Subsequent Event [Member] | Convertible Notes Payable [Member] | Investors [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Stock issued during period, value |
|
|
|
|
|
|
$ 469,960
|
|
|
|
|
Accrued interest converted |
|
|
|
|
|
|
$ 24,174
|
|
|
|
|
Subsequent Event [Member] | Convertible Notes Payable [Member] | Series C Convertible Preferred Stock [Member] | Investors [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Debt Conversion, Converted Instrument, Shares Issued |
|
|
|
|
|
|
62,667
|
|
|
|
|
Subsequent Event [Member] | Soave Note [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Debt maturity date extension |
|
|
|
|
|
|
April
28, 2023 to October 28, 2023
|
|
|
|
|
Notes payable, principal amount |
|
|
|
|
|
|
$ 3,500,000
|
|
|
|
|
Subsequent Event [Member] | Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Number of shares of common stock issued as dividends |
|
|
|
|
|
|
802,880
|
|
|
|
|
Subsequent Event [Member] | Common Stock [Member] | Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Debt Conversion, Converted Instrument, Shares Issued |
|
|
|
|
|
|
176,000
|
|
|
|
|
Subsequent Event [Member] | Common Stock [Member] | Convertible Notes Payable [Member] | Investors [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Debt Conversion, Converted Instrument, Shares Issued |
|
|
|
|
|
|
32,232
|
|
|
|
|
Subsequent Event [Member] | Warrant [Member] | Mr Verstraete [Member] |
|
|
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Warrants term |
|
5 years
|
|
|
|
|
|
|
|
|
|
Warrants to purchase common stock |
|
788,028
|
|
|
|
|
|
|
|
|
|
Exercise price of warrants |
|
$ 1.25
|
|
|
|
|
|
|
|
|
|
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Cell Source (PK) (USOTC:CLCS)
Historical Stock Chart
From Aug 2024 to Sep 2024
Cell Source (PK) (USOTC:CLCS)
Historical Stock Chart
From Sep 2023 to Sep 2024