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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 AND EXCHANGE ACT OF 1934
For
the quarter ended June 30, 2024 |
Commission
File Number 000-14893 |
RESEARCH
FRONTIERS INCORPORATED
(Exact
name of registrant as specified in its charter)
delaware |
|
11-2103466 |
(State
or other jurisdiction of
incorporation or organization) |
|
(I.R.S.
Employer
Identification No.) |
240
CROSSWAYS PARK DRIVE
WOODBURY, new york |
|
11797-2033 |
(Address
of principal executive offices) |
|
(Zip
Code) |
Registrant’s
telephone number, including area code (516) 364-1902
Securities
registered pursuant to Section 12(b) of the Act:
Title
of Class |
|
Name
of Exchange on Which Registered |
Common
Stock, $0.0001 Par Value |
|
The
NASDAQ Stock Market |
Securities
registered pursuant to Section 12(g) of the Act: None
Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒
Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒
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 and posted 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 and post such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 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 new 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 Act). Yes ☐ No ☒
Securities
registered pursuant to Section 12(b) of the Act:
Title
of Each Class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common
Stock, par value $0.0001 per share |
|
REFR |
|
The
NASDAQ Stock Market |
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: As of August
1, 2024, there were outstanding 33,517,787 shares of Common Stock, par value $0.0001 per share.
RESEARCH
FRONTIERS INCORPORATED
Condensed
Consolidated Balance Sheets
| |
June 30, 2024 (Unaudited) | | |
December 31, 2023 (See Note 1) | |
Assets | |
| | |
| |
| |
| | |
| |
Current assets: | |
| | | |
| | |
Cash and cash equivalents | |
$ | 1,906,502 | | |
$ | 2,475,958 | |
Royalties receivable, net of reserves of $1,253,450 in 2024 and 2023, respectively | |
| 1,078,500 | | |
| 1,003,404 | |
Prepaid expenses and other current assets | |
| 204,682 | | |
| 96,784 | |
Total current assets | |
| 3,189,684 | | |
| 3,576,146 | |
| |
| | | |
| | |
Fixed assets, net | |
| 26,801 | | |
| 39,598 | |
Operating lease ROU assets | |
| 107,229 | | |
| 178,715 | |
Deposits and other assets | |
| 56,066 | | |
| 56,066 | |
Total assets | |
$ | 3,379,780 | | |
$ | 3,850,525 | |
| |
| | | |
| | |
Liabilities and Shareholders’ Equity | |
| | | |
| | |
| |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Current portion of operating lease liability | |
$ | 163,825 | | |
$ | 212,359 | |
Accounts payable | |
| 60,968 | | |
| 50,880 | |
Accrued expenses | |
| 40,212 | | |
| 14,192 | |
Deferred revenue | |
| 125,000 | | |
| - | |
Total current liabilities | |
| 390,005 | | |
| 277,431 | |
| |
| | | |
| | |
Operating lease liability, net of current portion | |
| - | | |
| 55,363 | |
Total liabilities | |
| 390,005 | | |
| 332,794 | |
| |
| | | |
| | |
Shareholders’ equity: | |
| | | |
| | |
Common stock, par value $0.0001 per share; authorized 100,000,000 shares, issued and outstanding
33,517,787 in 2024 and 33,509,287 in 2023 | |
| 3,352 | | |
| 3,351 | |
Additional paid-in capital | |
| 127,787,890 | | |
| 127,779,221 | |
Accumulated deficit | |
| (124,801,467 | ) | |
| (124,264,841 | ) |
Total shareholders’ equity | |
| 2,989,775 | | |
| 3,517,731 | |
| |
| | | |
| | |
Total liabilities and shareholders’ equity | |
$ | 3,379,780 | | |
$ | 3,850,525 | |
See
accompanying notes to condensed consolidated financial statements.
RESEARCH
FRONTIERS INCORPORATED
Condensed
Consolidated Statements of Operations
(Unaudited)
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Six months ended June 30, | | |
Three months ended June 30, | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
| | |
| | |
| | |
| |
Fee income | |
$ | 802,972 | | |
$ | 433,215 | | |
$ | 489,594 | | |
$ | 185,040 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses | |
| 1,110,285 | | |
| 1,152,493 | | |
| 476,898 | | |
| 564,694 | |
Research and development | |
| 278,571 | | |
| 294,832 | | |
| 128,830 | | |
| 145,610 | |
Total expenses | |
| 1,388,856 | | |
| 1,447,325 | | |
| 605,728 | | |
| 710,304 | |
| |
| | | |
| | | |
| | | |
| | |
Operating loss | |
| (585,884 | ) | |
| (1,014,110 | ) | |
| (116,134 | ) | |
| (525,264 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net investment income | |
| 49,258 | | |
| 57,822 | | |
| 22,112 | | |
| 31,614 | |
| |
| | | |
| | | |
| | | |
| | |
Net loss | |
$ | (536,626 | ) | |
$ | (956,288 | ) | |
$ | (94,022 | ) | |
$ | (493,650 | ) |
| |
| | | |
| | | |
| | | |
| | |
Basic and diluted net loss per common share | |
$ | (0.02 | ) | |
$ | (0.03 | ) | |
$ | (0.00 | ) | |
$ | (0.01 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average number of common shares outstanding | |
| 33,514,097 | | |
| 33,397,968 | | |
| 33,517,787 | | |
| 33,509,287 | |
See
accompanying notes to condensed consolidated financial statements.
RESEARCH
FRONTIERS INCORPORATED
Condensed
Consolidated Statements of Shareholders’ Equity
(Unaudited)
For
the six months ended June 30, 2023 and 2024
| |
Shares | | |
Amount | | |
Paid-in
Capital | | |
Accumulated
Deficit | | |
Total | |
| |
Common Stock | | |
Additional | | |
| | |
| |
| |
Shares | | |
Amount | | |
Paid-in
Capital | | |
Accumulated
Deficit | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
| |
| | |
| | |
| | |
| | |
| |
Balance, January 1, 2023 | |
| 33,150,396 | | |
$ | 3,315 | | |
$ | 127,150,027 | | |
$ | (122,356,477 | ) | |
$ | 4,796,865 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Exercise of warrants | |
| 358,891 | | |
| 36 | | |
| 484,466 | | |
| - | | |
| 484,502 | |
Net loss | |
| - | | |
| - | | |
| - | | |
| (956,288 | ) | |
| (956,288 | ) |
Balance, June 30, 2023 | |
| 33,509,287 | | |
$ | 3,351 | | |
$ | 127,634,493 | | |
$ | (123,312,765 | ) | |
$ | 4,325,079 | |
| |
Common Stock | | |
Additional | | |
| | |
| |
| |
Shares | | |
Amount | | |
Paid-in
Capital | | |
Accumulated
Deficit | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Balance, January 1, 2024 | |
| 33,509,287 | | |
$ | 3,351 | | |
$ | 127,779,221 | | |
$ | (124,264,841 | ) | |
$ | 3,517,731 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Exercise of options | |
| 8,500 | | |
| 1 | | |
| 8,669 | | |
| - | | |
| 8,670 | |
Net loss | |
| - | | |
| - | | |
| - | | |
| (536,626 | ) | |
| (536,626 | ) |
Balance, June 30, 2024 | |
| 33,517,787 | | |
$ | 3,352 | | |
$ | 127,787,890 | | |
$ | (124,801,467 | ) | |
$ | 2,989,775 | |
For
the three months ended June 30, 2023 and 2024
| |
Shares | | |
Amount | | |
Paid-in
Capital | | |
Accumulated
Deficit | | |
Total | |
| |
Common Stock | | |
Additional | | |
| | |
| |
| |
Shares | | |
Amount | | |
Paid-in
Capital | | |
Accumulated
Deficit | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
| |
| | |
| | |
| | |
| | |
| |
Balance, March 31, 2023 | |
| 33,509,287 | | |
$ | 3,351 | | |
$ | 127,634,493 | | |
$ | (122,819,115 | ) | |
$ | 4,818,729 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| (493,650 | ) | |
| (493,650 | ) |
Balance, June 30, 2023 | |
| 33,509,287 | | |
$ | 3,351 | | |
$ | 127,634,493 | | |
$ | (123,312,765 | ) | |
$ | 4,325,079 | |
| |
Common Stock | | |
Additional | | |
| | |
| |
| |
Shares | | |
Amount | | |
Paid-in
Capital | | |
Accumulated
Deficit | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Balance, March 31, 2024 | |
| 33,517,787 | | |
$ | 3,352 | | |
$ | 127,787,890 | | |
$ | (124,707,445 | ) | |
$ | 3,083,797 | |
Balance | |
| 33,517,787 | | |
$ | 3,352 | | |
$ | 127,787,890 | | |
$ | (124,707,445 | ) | |
$ | 3,083,797 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| (94,022 | ) | |
| (94,022 | ) |
Balance, June 30, 2024 | |
| 33,517,787 | | |
$ | 3,352 | | |
$ | 127,787,890 | | |
$ | (124,801,467 | ) | |
$ | 2,989,775 | |
Balance | |
| 33,517,787 | | |
$ | 3,352 | | |
$ | 127,787,890 | | |
$ | (124,801,467 | ) | |
$ | 2,989,775 | |
See
accompanying notes to condensed consolidated financial statements.
RESEARCH
FRONTIERS INCORPORATED
Condensed
Consolidated Statements of Cash Flows
(Unaudited)
| |
2024 | | |
2023 | |
| |
For the six months ended June 30, | |
| |
2024 | | |
2023 | |
Cash flows from operating activities: | |
| | | |
| | |
Net loss | |
$ | (536,626 | ) | |
$ | (956,288 | ) |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Depreciation and amortization | |
| 12,951 | | |
| 13,661 | |
Realized gain on marketable securities | |
| - | | |
| (26,375 | ) |
ROU asset amortization | |
| 71,486 | | |
| 73,308 | |
Bad debt recovery | |
| - | | |
| (5,000 | ) |
Change in assets and liabilities: | |
| | | |
| | |
Royalty receivables | |
| (75,096 | ) | |
| (71,558 | ) |
Prepaid expenses and other assets | |
| (107,898 | ) | |
| (130,791 | ) |
Accounts payable and accrued expenses | |
| 36,108 | | |
| (35,741 | ) |
Deferred revenue | |
| 125,000 | | |
| 12,794 | |
Operating lease liability | |
| (103,897 | ) | |
| (96,925 | ) |
Net cash used in operating activities | |
| (577,972 | ) | |
| (1,222,915 | ) |
| |
| | | |
| | |
Cash flows from investing activities: | |
| | | |
| | |
Purchases of fixed assets | |
| (154 | ) | |
| (1,304 | ) |
Sales of marketable securities | |
| - | | |
| 2,991,535 | |
Net cash (used in) provided by investing activities | |
| (154 | ) | |
| 25,071 | |
| |
| | | |
| | |
Cash flows from financing activities: | |
| | | |
| | |
Net proceeds from exercise of options and warrants | |
| 8,670 | | |
| 484,502 | |
Net cash provided by financing activities | |
| 8,670 | | |
| 484,502 | |
| |
| | | |
| | |
Net decrease in cash and cash equivalents | |
| (569,456 | ) | |
| (713,342 | ) |
| |
| | | |
| | |
Cash and cash equivalents at beginning of period | |
| 2,475,958 | | |
| 4,230,916 | |
Cash and cash equivalents at end of period | |
$ | 1,906,502 | | |
$ | 3,517,574 | |
See
accompanying notes to condensed consolidated financial statements.
RESEARCH
FRONTIERS INCORPORATED
Notes
to Condensed Consolidated Financial Statements
June
30, 2024
(Unaudited)
Note
1. Basis of Presentation
The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting
principles (“GAAP”) for interim financial information and with the instructions to Rule 8-03 of Regulation S-X. Accordingly,
they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management,
all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal recurring nature.
Operating results for the three and six months ended June 30, 2024 are not necessarily indicative of the results that may be expected
for the fiscal year ending December 31, 2024. The condensed consolidated balance sheet at December 31, 2023 has been derived from the
audited consolidated financial statements at that date. For further information, refer to the consolidated financial statements and footnotes
thereto included in the Annual Report on Form 10-K relating to Research Frontiers Incorporated for the fiscal year ended December 31,
2023.
Note
2. Business
Research
Frontiers Incorporated (“Research Frontiers” or the “Company”) operates in a single business segment which is
engaged in the development and marketing of technology and devices to control the flow of light. Such devices, often referred to as “light
valves” or suspended particle devices (“SPDs”), use colloidal particles that are either incorporated within a liquid
suspension or a film, which is usually enclosed between two sheets of glass or plastic having transparent, electrically conductive coatings
on the facing surfaces thereof. At least one of the two sheets is transparent. SPD technology, made possible by a flexible light-control
film invented by Research Frontiers, allows the user to instantly and precisely control the shading of glass/plastic manually or automatically.
SPD technology has numerous product applications, including SPD-Smart™ windows, sunshades, skylights and interior partitions for
homes and buildings; automotive windows, sunroofs, sun visors, sunshades, rear-view mirrors, instrument panels and navigation systems;
aircraft windows; museum display panels; eyewear products; and flat panel displays for electronic products. SPD-Smart light control film
is now being developed for, or used in, architectural, automotive, marine, aerospace and appliance applications.
The
Company has primarily utilized its cash, cash equivalents, and investments generated from sales of our common stock, proceeds from the
exercise of options and warrants, and royalty fees collected to fund its research and development of SPD light valves, for marketing
initiatives, and for other working capital purposes. The Company’s working capital and capital requirements depend upon numerous
factors, including the results of research and development activities, competitive and technological developments, the timing and cost
of patent filings, and the development of new licensees and changes in the Company’s relationships with its existing licensees.
The degree of dependence of the Company’s working capital requirements on each of the foregoing factors cannot be quantified; increased
research and development activities and related costs would increase such requirements; the addition of new licensees may provide additional
working capital or working capital requirements; and changes in relationships with existing licensees would have a favorable or negative
impact depending upon the nature of such changes. We have incurred recurring losses since inception and expect to continue to incur losses
as a result of costs and expenses related to our research and continued development of our SPD technology and our corporate general and
administrative expenses. Our capital requirements and operations to date have been substantially funded through sales of our common stock,
exercise of options and warrants and royalty fees collected. As of June 30, 2024, we had working capital of approximately $2.8 million,
cash and cash equivalents of approximately $1.9 million, shareholders’ equity of approximately $3.0 million and an accumulated
deficit of approximately $124.8 million. Our projected cash flow shortfall based on our current operations adjusted for any non-recurring
cash expenses and adjusted for additional royalties expected to be received for use of our products in new production for the next 12
months is approximately $200,000 to $250,000 per quarter. Based on our current expectations of our cash flow shortfall for the next 12
months, our working capital would support our activities for at least the next 12 months from the issuance of these condensed consolidated
financial statements.
In
the event that we are unable to generate sufficient cash from our operating activities or raise additional funds, we may be required
to delay, reduce or severely curtail our operations or otherwise impede our on-going business efforts, which could have a material adverse
effect on our business, operating results, financial condition and long-term prospects. The Company may seek to obtain additional funding
through future equity issuances. There can be no assurance as to the availability or terms upon which such financing and capital might
be available. The eventual success of the Company and generation of positive cash flow will be dependent upon the commercialization of
products using the Company’s technology by the Company’s licensees and payments of continuing royalties on account thereof.
To date, the Company has not generated sufficient revenue from its licensees to fund its operations.
Note
3. Patent Costs
The
Company expenses costs relating to the development, acquisition or enforcement of patents due to the uncertainty of the recoverability
of these items.
Note
4. Revenue Recognition
The
Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with
Customers (Topic 606). The standard provides a single comprehensive revenue recognition model for all contracts with customers and
supersedes existing revenue recognition guidance. The revenue standard contains principles that an entity will apply to determine the
measurement of revenue and timing of when it is recognized. The underlying principle is that an entity will recognize revenue to depict
the transfer of goods or services to customers at an amount that the entity expects to be entitled to in exchange for those goods or
services.
ASC
606 follows a five-step approach to determining revenue recognition including: 1) Identification of the contract; 2) Identification of
the performance obligations; 3) Determination of the transaction price; 4) Allocation of the transaction price; and 5) Recognition of
revenue.
The
Company determined that its license agreements provide for three performance obligations which include: (i) the Grant of Use to its Patent
Portfolio (“Grant of Use”), (ii) Stand-Ready Technical Support (“Technical Support”) including the transfer of
trade secrets and other know-how, production of materials, scale-up support, analytical testing, etc., and (iii) access to new Intellectual
Property (“IP”) that may be developed sometime during the course of the contract period (“New Improvements”).
Given the nature of IP development, such New Improvements are on an unspecified basis and can occur and be made available to licensees
at any time during the contract period.
When
a contract includes more than one performance obligation, the Company needs to allocate the total consideration to each performance obligation
based on its relative standalone selling price or estimate the standalone selling price if it is not observable. A standalone selling
price is not available for our performance obligations since we do not sell any of the services separately and there is no competitor
pricing that is available. As a consequence, the best method for determining the standalone selling price of our Grant of Use performance
obligation is through a comparison of the average royalty rate for comparable license agreements as compared to our license agreements.
Comparable license agreements must consider several factors including: (i) the materials that are being licensed, (ii) the market application
for the licensed materials, and (iii) the financial terms in the license agreements that can increase or decrease the risk/reward nature
of the agreement.
Based
on the royalty rate comparison referred to above, any pricing above and beyond the average royalty rate would relate to the Technical
Support and New Improvements performance obligations. The Company focuses a significant portion of its time and resources to provide
the Technical Support and New Improvements services to its licensees, which further supports the conclusions reached using the royalty
rate analysis.
The
Technical Support and New Improvements performance obligations are co-terminus over the term of the license agreement. For purposes of
determining the transaction price, and recognizing revenue, the Company combined the Technical Support and New Improvements performance
obligations because they have the same pattern of transfer and the same term. We maintain a staff of scientists and other professionals
whose primary job responsibilities throughout the year are: (i) being available to respond to Technical Support needs of our licensees,
and (ii) developing improvements to our technology which are offered to our licensees as New Improvements. Since the costs incurred to
satisfy the Technical Support and New Improvements performance obligations are incurred evenly throughout the year, the value of the
Technical Support and New Improvements services are recognized throughout the initial contract period as these performance obligations
are satisfied. If the agreement is not terminated at the end of the initial contract period, it will renew on the same terms as the initial
contract for a one-year period. Consequently, any fees or minimum annual royalty obligations relating to this renewal contract will be
allocated similarly to the initial contract over the additional one-year period.
We
recognize revenue when or as the performance obligations in the contract are satisfied. For performance obligations that are fulfilled
at a point in time, revenue is recognized at the fulfillment of the performance obligation. Since the IP is determined to be a functional
license, the value of the Grant of Use is recognized in the first period of the contract term in which the license agreement is in force.
The value of the Technical Support and New Improvements obligations is allocated throughout the contract period based on the satisfaction
of its performance obligations. If the agreement is not terminated at the end of the contract period, it will renew on the same terms
as the original agreement for a one-year period. Consequently, any fees or minimum annual royalties (“MAR”) relating to this
renewal contract will be allocated similarly over that additional year.
The
Company’s license agreements have a variable royalty fee structure (meaning that royalties are a fixed percentage of sales that
vary from period to period) and frequently include a minimum annual royalty commitment. In instances when sales of licensed products
by its licensees exceed the MAR, the Company recognizes fee income as the amounts have been earned. Typically, the royalty rate for such
sales is 10-15% of the selling price. While this is variable consideration, it is subject to the sales/usage royalty exception to recognition
of variable consideration in ASC 606 10-55-65 and therefore is not recognized until the subsequent sales or usage occurs or the MAR period
commences.
Because
of the immediate recognition of the Grant of Use performance obligation: (i) the first period of the contract term will generally have
a higher percent allocation of the transaction price under ASC 606 than under the accounting guidance used prior to the adoption of ASC
606, and (ii) the remaining periods in the year will have less of the transaction price recognized under ASC 606 than under the accounting
guidance used prior to the adoption of ASC 606. After the initial period in the contract term, the revenue for the remaining periods
will be based on the satisfaction of the Technical Support and New Improvements obligations. Since most of our license agreements start
as of January 1st, the revenue recognized for the contract under ASC 606 in our first quarter will tend to be higher than the accounting
guidance used prior to the adoption of ASC 606.
As
of June 30, 2024, the Company had $32,853 in unbilled revenue included in royalty receivables.
Certain
of the contract fees are accrued by, or paid to, the Company in advance of the period in which they are earned resulting in deferred
revenue (contract liabilities). Such excess amounts are recorded as deferred revenue and are recognized as revenue in future periods
as earned. Contract assets represent unbilled receivables and are presented within accounts receivable, net on the condensed consolidated
balance sheets.
The
Company operates in a single business segment which is engaged in the development and marketing of technology and devices to control
the flow of light. Our revenue source comes from the licensing of this technology and all of these license agreements have similar terms
and provisions. The majority of the Company’s licensing fee income comes from the activities of several licensees participating
in the automotive market. The Company currently believes that the automotive market will be the largest source of its royalty income
over the next several years. The Company’s royalty income from this market may be influenced by numerous factors including various
trends affecting demand in the automotive industry and the rate of introduction of new technology in OEM product lines. In addition to
these macro factors, the Company’s royalty income from the automotive market could also be influenced by specific factors such
as whether the Company’s SPD-SmartGlass technology appears as standard equipment or as an option on a particular vehicle, the number
of additional vehicle models that SPD-SmartGlass appears on, the size of each window on a vehicle and the number of windows on a vehicle
that use SPD-SmartGlass, fluctuations in the total number of vehicles produced by a manufacturer, and in the percentage of cars within
each model produced with SPD-SmartGlass, and changes in pricing or exchange rates.
As
of June 30, 2024, the Company has one license agreement that is in its initial multi-year term (“Initial Term”) with continuing
performance obligations going forward. The Initial Term of this agreement will end as of December 31, 2024. The Company currently expects
this agreement will renew annually at the end of the Initial Term. As of June 30, 2024, the aggregate amount of the revenue to be recognized
upon the satisfaction of the remaining performance obligations for this license agreement is $53,000. The revenue for the remaining performance
obligations for this license agreement is expected to be recognized evenly throughout the remaining period of the Initial Term.
Note
5. Fee Income
Fee
income represents amounts earned by the Company under various license and other agreements relating to technology developed by the Company.
During
the first six months of 2024, four licensees accounted for 10% or more of fee income of the Company; these licensees accounted for approximately
31%, 30%, 11% and 11% of fee income recognized during such period. During the first six months of 2023, four licensees accounted for
10% or more of fee income of the Company; these licensees accounted for approximately 24%, 22%, 21% and 21% of fee income recognized
during such period.
During
the three months ended June 30, 2024, two licensees accounted for 10% or more of fee income of the Company; these licensees accounted
for approximately 51% and 24% of fee income recognized during such period. During the three months ended June 30, 2023, three licensees
accounted for 10% or more of fee income of the Company; these licensees accounted for approximately 51%, 16% and 16% of fee income recognized
during such period.
Note
6. Stock-Based Compensation
The
Company has granted options/warrants to consultants. GAAP requires that all stock-based compensation be recognized as an expense in the
condensed consolidated financial statements and that such costs be measured at the fair value of the award at the date of grant. These
awards generally vest ratably over 12 to 60 months from the date of grant and the Company charges to operations quarterly the current
market value of the options using the Black-Scholes method. During the six months ended June 30, 2024 and 2023, there were no charges
related to options or warrants granted to consultants.
During
the six months ended June 30, 2024 and 2023, the Company did not grant options to employees or directors.
There
was no compensation expense recorded relating to restricted stock grants to employees and directors during the six months ended June
30, 2024 and 2023.
As
of June 30, 2024, there were 84,500 shares available for future grant under our 2019 Equity Incentive Plan, which was approved by the
Company’s shareholders in June 2019.
Note
7. Income Taxes
Since
inception, the Company has incurred losses from operations and as a result has not recorded income tax expense. Benefits related to net
operating loss carryforwards and other deferred tax items have been fully reserved since it was more likely than not that the Company
would not achieve profitable operations and be able to utilize the benefit of the net operating loss carryforwards.
Note
8. Basic and Diluted Loss Per Common Share
Basic
net loss per share excludes any dilution. It is based upon the weighted average number of common shares outstanding during the period.
Dilutive net loss per share reflects the potential dilution that would occur if securities or other contracts to issue common stock were
exercised or converted into common stock. The Company’s dilutive loss per share equals basic loss per share for the periods ended
June 30, 2024 and 2023, respectively, because all common stock equivalents (i.e., options and warrants) were antidilutive in those
periods. The number of options and warrants that were not included (because their effect is antidilutive) were 2,706,872 and 3,775,987
for the periods ended June 30, 2024 and 2023, respectively.
Note
9. Equity
During
the six months ended June 30, 2024, the Company received proceeds of $8,670 in connection with the exercise of options covering 8,500
shares of common stock. During the six months ended June 30, 2023, the Company received proceeds of $484,503 in connection with the exercise
of warrants covering 358,891 shares of common stock. No options or warrants were exercised during the three-month periods ended June
30, 2024 and 2023.
On
September 16, 2022, the Company entered into subscription agreements from a group of private accredited investors to sell them 2.0 million
shares of common stock of the Company at a price of $2.30 per share (which represents the closing market price of the Company’s
common stock on September 14, 2022, which was the date that the transaction was agreed to). For each share received, the investor also
received one warrant (expiring on September 30, 2027) to purchase one share of common stock at an exercise price of $2.76/share. The
shares were issued to the investors in a private placement and, along with the shares issued in connection with the exercise of any warrants
in the future, are not registered and therefore subject to at least a six-month holding period by the investor from the date of issuance.
As of September 30, 2022, the Company received $3,450,000 under these subscription agreements and has issued 1,500,000 common shares
and issued 1,500,000 warrants. In addition, the Company has an outstanding commitment from a potential investor for the remaining $1,150,000
under these subscription agreements. The Company did not sell any other equity securities during the periods ended June 30, 2024 and
2023.
As
of June 30, 2024, there were 1,500,000 warrants and 1,206,872 options outstanding.
Note
10. Leases
The
Company determines if an arrangement is a lease at its inception. This determination generally depends on whether the arrangement conveys
the right to control the use of an identified fixed asset explicitly or implicitly for a period of time in exchange for consideration.
Control of an underlying asset is conveyed if the Company obtains the rights to direct the use of, and to obtain substantially all of
the economic benefits from the use of, the underlying asset. Lease expense for variable leases and short-term leases is recognized when
the obligation is incurred.
The
Company has an operating lease for our facility with a weighted average remaining lease term of nine months as of June 30, 2024. Operating
leases are included in right-of-use lease assets, other current liabilities and long-term lease liabilities on the condensed consolidated
balance sheets. Right-of-use lease assets and liabilities are recognized at each lease’s commencement date based on the present
value of its lease payments over its respective lease term. The Company does not have an established incremental borrowing rate as it
does not have any debt. The Company uses the stated borrowing rate for a lease when readily determinable. When the interest rates implicit
in its lease agreements are not readily determinable, the Company used an interest rate based on the marketplace for public debt. The
weighted average discount rate associated with operating leases as of June 30, 2024 is 5.5%.
Operating
lease expense for the period ended June 30, 2024 was approximately $83,000. The Company has no material variable lease costs or sublease
income for the period ended June 30, 2024.
Maturities
of operating lease liabilities as of June 30, 2024 were as follows:
Schedule
of Maturities of Operating Lease
| |
June 30, 2024 | |
| |
| |
For the year ending December 31, 2024 | |
$ | 112,000 | |
For the year ending December 31, 2025 | |
| 56,000 | |
Total lease payments | |
| 168,000 | |
Less: imputed lease interest | |
| (4,175 | ) |
Present value of lease liabilities | |
$ | 163,825 | |
Note
11. Related Party
Effective
June 4, 2023, the Chairman and CEO of Gauzy, Ltd. (“Gauzy”), one of the Company’s licensees, joined the Board of
the Company. Gauzy’s license agreement has been in effect since September 17, 2017 and provides for minimum annual royalties
and earned royalties relating to sales of SPD-SmartGlass architectural window products. Because the Company collects a 10-15%
percentage royalty from the higher-priced end product sales by Gauzy’s customers purchasing their SPD-Smart light control
film, under its license agreement with Gauzy, the Company does not collect a royalty on sales by Gauzy of SPD-Smart light control
film to these licensee customers. In addition, the Company’s licensee Vision Systems, Inc. (“Vision Systems”) is a 100%
owned subsidiary of Gauzy. For the six months ended June 30, 2024 and 2023, total fee income related to Gauzy and Vision Systems
represented 13%
and 23%,
respectively, of the Company’s total fee income. For the three months ended June 30, 2024 and 2023, total fee income related
to Gauzy and Vision Systems represented 7%
and 19%,
respectively, of the Company’s total fee income. In addition, as of June 30, 2024 and December 31, 2023, the Company’s
accounts receivable from Gauzy and Vision Systems represented 4%
and 8%,
respectively, of the Company’s total royalty receivables, before reserves.
Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations
Critical
Accounting Policies
The
following accounting policies are important to understanding our financial condition and results of operations and should be read as
an integral part of the discussion and analysis of the results of our operations and financial position. For additional accounting policies,
see Note 2 to our December 31, 2023 consolidated financial statements, “Summary of Significant Accounting Policies.”
The
Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. The Company determined that its
license agreements provide for three performance obligations: (i) Grant of Use, (ii) Technical Support, and (iii) New Improvements.
The
best method for determining standalone selling price of our Grant of Use performance obligation is through a comparison of the average
royalty rate for comparable license agreements as compared to our license agreements. Based on the royalty rate comparison referred to
above, any pricing above and beyond the average royalty rate would relate to the Technical Support and New Improvements performance obligations.
We
recognize revenue when or as the performance obligations in the contract are satisfied. For performance obligations that are fulfilled
at a point in time, revenue is recognized at the fulfillment of the performance obligation. Since the IP is determined to be a functional
license, the value of the Grant of Use is recognized in the first period of the contract term in which the license agreement is in force.
Since the costs incurred to satisfy the Technical Support and New Improvements performance obligations are incurred evenly throughout
the year, the value of the Technical Support and New Improvements services are recognized throughout the contract period as these performance
obligations are satisfied.
The
Company operates in a single business segment which is engaged in the development and marketing of technology and devices to control
the flow of light. Our revenue source comes from the licensing of this technology and all of these license agreements have similar terms
and provisions.
The
Company has entered into license agreements covering products using the Company’s SPD technology. When royalties from the sales
of licensed products by a licensee exceed its contractual minimum annual royalties, the excess amount is recognized by the Company as
fee income in the period that it was earned. Certain of the fees are accrued by, or paid to, the Company in advance of the period in
which they are earned, resulting in deferred revenue.
Royalty
receivables are stated less allowance for credit loss. The allowance represents estimated uncollectible receivables usually due to licensees’
potential insolvency. The allowance includes amounts for certain licensees where risk of default has been specifically identified. The
Company evaluates the collectability of its receivables on at least a quarterly basis and records appropriate allowances for uncollectible
accounts when necessary.
On
occasion, the Company may issue to consultants either options or warrants to purchase shares of common stock of the Company at specified
share prices. These options or warrants may vest based upon specific services being performed or performance criteria being met. In accounting
for equity instruments that are issued to other than employees for acquiring, or in conjunction with selling, goods or services, the
Company is required to record consulting expenses based upon the fair value of such options or warrants on the earlier of the service
period or the period that such options or warrants vest as determined using a Black-Scholes option pricing model and are marked to market
quarterly using the Black-Scholes option valuation model.
The
preparation of condensed consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that
affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities at the date of the condensed consolidated
financial statements and reported amounts of revenues and expenses during the reporting periods. Actual results could differ from these
estimates.
Results
of Operations
Overview
The
majority of the Company’s fee income comes from the activities of several licensees participating in the automotive market. The
Company currently believes that the automotive market will be the largest source of its royalty income over the next several years. The
Company’s royalty income from this market may be influenced by numerous factors including various trends affecting demand in the
automotive industry and the rate of introduction of new technology in OEM product lines. In addition to these macro factors, the Company’s
royalty income from the automotive market could also be influenced by specific factors such as whether the Company’s SPD-SmartGlass
technology appears as standard equipment or as an option on a particular vehicle, the number of additional vehicle models that SPD-SmartGlass
appears on, the size of each window on a vehicle and the number of windows on a vehicle that use SPD-SmartGlass, fluctuations in the
total number of vehicles produced by a manufacturer, and in the percentage of cars within model produced with SPD-SmartGlass, and changes
in pricing or exchange rates.
Certain
license fees, which are paid to the Company in advance of the accounting period in which they are earned resulting in the recognition
of deferred revenue for the current accounting period, will be recognized as fee income in future periods. Also, licensees offset some
or all of their royalty payments on sales of licensed products for a given period by applying these advance payments towards such earned
royalty payments.
The
Company has received royalty revenues from sales of products using the Company’s technology that were accretive to the Company’s
royalty revenue. Production efficiencies are expected to continue and accelerate with the introduction of the higher vehicle production
volumes for various car models going forward, and the Company expects that lower pricing per square foot of the Company’s technology
could expand the market opportunities, adoption rates, and revenues for its technology in automotive and non-automotive applications.
The Company expects to generate additional royalty income from the near-term introduction of additional new car and aircraft models from
other OEMs (original equipment manufacturers), continued growth of sales of products using the Company’s technology for the marine
industry in yachts and other watercraft, in trains, in museums, and in larger architectural projects.
Because
the Company’s license agreements typically provide for the payment of royalties by a licensee on product sales within 45 days after
the end of the quarter in which a sale of a licensed product occurs (with some of the Company’s more recent license agreements
providing for payments on a monthly basis), and because of the time period which typically will elapse between a customer order and the
sale of the licensed product and installation in a home, office building, automobile, aircraft, boat or any other product, there could
be a delay between when economic activity between a licensee and its customer occurs and when the Company gets paid its royalty resulting
from such activity.
Three
months ended June 30, 2024 compared to the three months ended June 30, 2023
The
Company’s fee income from licensing activities for the three months ended June 30, 2024 was $489,594 as compared to $185,040 for
the three months ended June 30, 2023. This increase in fee income of $304,554 (165%) was primarily the result of higher royalties from
the automotive and aircraft markets as compared to the second quarter of 2023. The Company expects revenue in all market segments to
increase further as new car models and other products using the Company’s SPD-SmartGlass technology are introduced into the market.
Operating
expenses decreased by $87,796 for the three months ended June 30, 2024 to $476,898 from $564,694 for the three months ended June 30,
2023. This decrease is the result of lower legal and professional fees ($50,000), lower directors’ fees and expenses ($19,000),
lower investor relations and marketing costs ($25,000), lower patent costs ($8,000) and lower allocated insurance costs ($7,000) partially
offset by higher payroll and related costs ($21,000).
Research
and development expenditures decreased by $16,780 to $128,830 for the three months ended June 30, 2024 from $145,610 for the three months
ended June 30, 2023. This decrease is a result of lower allocated insurance costs ($7,000) as well as lower equipment rental costs ($4,000)
and lower allocated facility costs ($2,000).
The
Company’s net investment income, consisting of interest income, for the three months ended June 30, 2024 was $22,112 as compared
to income of $31,614 for the three months ended June 30, 2023 with the change due to lower cash balances available for investment.
As
a consequence of the factors discussed above, the Company’s net loss was $94,022 ($0.00 per common share) for the three months
ended June 30, 2024 as compared to net loss of $493,650 ($0.01 per common share) for the three months ended June 30, 2023.
Six
months ended June 30, 2024 compared to the six months ended June 30, 2023
The
Company’s fee income from licensing activities for the six months ended June 30, 2024 was $802,972 as compared to $433,215 for
the six months ended June 30, 2023. This increase in fee income of $369,757 (85%) was the result of higher royalties from the automotive,
aircraft and architectural markets as compared to the first half of 2023. The Company expects revenue in all market segments to increase
further as new car models and other products using the Company’s SPD-SmartGlass technology are introduced into the market.
Operating
expenses decreased by $42,208 for the six months ended June 30, 2024 to $1,110,285 from $1,152,493 for the six months ended June 30,
2023. This decrease is the result of lower payroll and related costs ($43,000), lower investor relations and marketing costs ($25,000)
as well as lower allocated insurance costs ($6,000) partially offset by higher directors’ fees ($21,000) and higher foreign withholding
costs ($12,000).
Research
and development expenditures decreased by $16,261 to $278,571 for the six months ended June 30, 2024 from $294,832 for the six months
ended June 30, 2023. This decrease is a result of lower allocated facility costs ($5,000), lower allocated insurance costs ($5,000) as
well as lower equipment rental costs ($5,000).
The
Company’s net investment income, consisting of interest income, for the six months ended June 30, 2024 was $49,258 as compared
to income of $57,822 for the six months ended June 30, 2023 with the change due to lower cash balances available for investment.
As
a consequence of the factors discussed above, the Company’s net loss was $536,626 ($0.02 per common share) for the six months ended
June 30, 2024 as compared to net loss of $956,288 ($0.03 per common share) for the six months ended June 30, 2023.
Financial
Condition, Liquidity and Capital Resources
The
Company has primarily utilized its cash, cash equivalents, marketable securities, short-term investments, and the proceeds from its investments
to fund its research and development, for marketing initiatives, and for other working capital purposes. The Company’s working
capital and capital requirements depend upon numerous factors, including, but not limited to, the results of research and development
activities, competitive and technological developments, the timing and costs of patent filings, and the development of new licensees
and changes in the Company’s relationship with existing licensees. The degree of dependence of the Company’s working capital
requirements on each of the foregoing factors cannot be quantified; increased research and development activities and related costs would
increase such requirements; the addition of new licensees may provide additional working capital or working capital requirements, and
changes in relationships with existing licensees would have a favorable or negative impact depending upon the nature of such changes.
During
the six months ended June 30, 2024, the Company’s cash and cash equivalents balance decreased by $569,456 as a result of cash used
to fund operations of $577,972 partially offset by cash generated from the exercise options of $8,670. As of June 30, 2024, the Company
had cash and cash equivalents of approximately $1.9 million, working capital of $2.8 million and total shareholders’ equity of
$3.0 million.
Our
quarterly projected cash flow shortfall, based on our current operations, adjusted for any non-recurring cash expenses for the next 12
months and adjusted for additional royalties expected to be received for use of our products in new production, for the next 12 months,
is approximately $200,000 to $250,000 per quarter. We may eliminate some operating expenses in the future, which will further reduce
our cash flow shortfall if needed. Based on these assumptions, we currently expect to have sufficient working capital for more than the
next five years of operations.
The
Company expects to use its cash to fund its research and development of SPD light valves, its expanded marketing initiatives, and for
other working capital purposes. The Company believes that its current cash and cash equivalents would fund its operations for more than
the next five years. There can be no assurances that expenditures will not exceed the anticipated amounts or that additional financing,
if required, will be available when needed or, if available, that its terms will be favorable or acceptable to the Company. Eventual
success of the Company and generation of positive cash flow will be dependent upon the extent of commercialization of products using
the Company’s technology by the Company’s licensees and payments of continuing royalties on account thereof. To date, the
Company has not generated sufficient revenue from its licensees to fully fund its operations.
Item
3. Quantitative and Qualitative Disclosures About Market Risk
The
information required by Item 3 has been disclosed in Item 7A of the Company’s Annual Report on Form 10-K for the year ended December
31, 2023. There has been no material change in the disclosure regarding market risk.
Item
4. Controls and Procedures
Evaluation
of Disclosure Controls and Procedures
Our
disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act, are designed to ensure that information
required to be disclosed in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported
within the time periods specified in the rules and forms of the SEC. We designed our disclosure controls and procedures to ensure that
information required to be disclosed in the reports that we file or submit under the Exchange Act is accumulated and communicated to
our management, including our principal executive and principal financial officer, to allow timely decisions regarding required disclosure.
Our Chief Executive Officer and acting interim Chief Financial Officer, with assistance from other members of our management, has reviewed
the effectiveness of our disclosure controls and procedures as of June 30, 2024, and, based on his evaluation, has concluded that 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 Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during
the three months ended June 30, 2024 that have materially affected, or are reasonably likely to materially affect, our internal control
over financial reporting.
Forward-Looking
Statements
The
information set forth in this Report and in all publicly disseminated information about the Company, including the narrative contained
in “Management’s Discussion and Analysis of Financial Condition and Results of Operations” above, includes “forward-looking
statements” within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended, and is subject to the safe harbor
created by that section. Readers are cautioned not to place undue reliance on these forward-looking statements as they speak only as
of the date hereof and are not guaranteed.
PART
II. OTHER INFORMATION
Item
6. Exhibits
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunder duly authorized.
|
RESEARCH
FRONTIERS INCORPORATED |
|
(Registrant) |
|
|
|
/s/
Joseph M. Harary |
|
Joseph
M. Harary, President, CEO, acting interim CFO and Treasurer |
|
(Principal
Executive Officer and Principal Financial Officer) |
Date:
August 1, 2024
EXHIBIT
31.1
CERTIFICATION
I,
Joseph M. Harary, certify that:
1.
I have reviewed this quarterly report on Form 10-Q of Research Frontiers Incorporated (the “registrant”);
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 condensed consolidated 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 officers 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 officers 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. |
Dated:
August 1, 2024 |
/s/
Joseph M. Harary |
|
Joseph
M. Harary |
|
President,
Chief Executive Officer and acting interim Chief Financial Officer |
EXHIBIT
32.1
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report of Research Frontiers Incorporated (the “Company”) on Form 10-Q for the quarter ended
June 30, 2024 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Joseph M. Harary,
President and Chief Executive Officer and Principal Executive Officer and acting interim Chief Financial Officer and Principal Financial
Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002, that:
1. |
The
Report fully complies with the requirements of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934; and |
|
|
2. |
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company. |
/s/
Joseph M. Harary |
|
Joseph
M. Harary |
|
President,
Chief Executive Officer and Principal |
|
Executive
Officer and acting interim Chief Financial |
|
Officer
and Principal Financial Officer |
|
August
1, 2024 |
|
v3.24.2.u1
Cover - $ / shares
|
6 Months Ended |
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Jun. 30, 2024 |
Aug. 01, 2024 |
Cover [Abstract] |
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|
|
Current Fiscal Year End Date |
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Entity File Number |
000-14893
|
|
Entity Registrant Name |
RESEARCH
FRONTIERS INCORPORATED
|
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Entity Central Index Key |
0000793524
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DE
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v3.24.2.u1
Condensed Consolidated Balance Sheets - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Current assets: |
|
|
Cash and cash equivalents |
$ 1,906,502
|
$ 2,475,958
|
Royalties receivable, net of reserves of $1,253,450 in 2024 and 2023, respectively |
1,078,500
|
1,003,404
|
Prepaid expenses and other current assets |
204,682
|
96,784
|
Total current assets |
3,189,684
|
3,576,146
|
Fixed assets, net |
26,801
|
39,598
|
Operating lease ROU assets |
107,229
|
178,715
|
Deposits and other assets |
56,066
|
56,066
|
Total assets |
3,379,780
|
3,850,525
|
Current liabilities: |
|
|
Current portion of operating lease liability |
163,825
|
212,359
|
Accounts payable |
60,968
|
50,880
|
Accrued expenses |
40,212
|
14,192
|
Deferred revenue |
125,000
|
|
Total current liabilities |
390,005
|
277,431
|
Operating lease liability, net of current portion |
|
55,363
|
Total liabilities |
390,005
|
332,794
|
Shareholders’ equity: |
|
|
Common stock, par value $0.0001 per share; authorized 100,000,000 shares, issued and outstanding 33,517,787 in 2024 and 33,509,287 in 2023 |
3,352
|
3,351
|
Additional paid-in capital |
127,787,890
|
127,779,221
|
Accumulated deficit |
(124,801,467)
|
(124,264,841)
|
Total shareholders’ equity |
2,989,775
|
3,517,731
|
Total liabilities and shareholders’ equity |
$ 3,379,780
|
$ 3,850,525
|
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v3.24.2.u1
Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Statement of Financial Position [Abstract] |
|
|
Royalties receivables, reserves |
$ 1,253,450
|
$ 1,253,450
|
Common stock, par value |
$ 0.0001
|
$ 0.0001
|
Common stock, shares authorized |
100,000,000
|
100,000,000
|
Common stock, shares issued |
33,517,787
|
33,509,287
|
Common stock, shares outstanding |
33,517,787
|
33,509,287
|
X |
- DefinitionAmount of allowance for credit loss on accounts receivable, classified as current.
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v3.24.2.u1
Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Income Statement [Abstract] |
|
|
|
|
Fee income |
$ 489,594
|
$ 185,040
|
$ 802,972
|
$ 433,215
|
Operating expenses |
476,898
|
564,694
|
1,110,285
|
1,152,493
|
Research and development |
128,830
|
145,610
|
278,571
|
294,832
|
Total expenses |
605,728
|
710,304
|
1,388,856
|
1,447,325
|
Operating loss |
(116,134)
|
(525,264)
|
(585,884)
|
(1,014,110)
|
Net investment income |
22,112
|
31,614
|
49,258
|
57,822
|
Net loss |
$ (94,022)
|
$ (493,650)
|
$ (536,626)
|
$ (956,288)
|
Basic net loss per common share |
$ (0.00)
|
$ (0.01)
|
$ (0.02)
|
$ (0.03)
|
Diluted net loss per common share |
$ (0.00)
|
$ (0.01)
|
$ (0.02)
|
$ (0.03)
|
Weighted average number of common shares outstanding - Basic |
33,517,787
|
33,509,287
|
33,514,097
|
33,397,968
|
Weighted average number of common shares outstanding - Diluted |
33,517,787
|
33,509,287
|
33,514,097
|
33,397,968
|
X |
- DefinitionThe amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
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v3.24.2.u1
Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Balance at Dec. 31, 2022 |
$ 3,315
|
$ 127,150,027
|
$ (122,356,477)
|
$ 4,796,865
|
Balance, shares at Dec. 31, 2022 |
33,150,396
|
|
|
|
Exercise of warrants |
$ 36
|
484,466
|
|
484,502
|
Exercise of warrants, shares |
358,891
|
|
|
|
Net loss |
|
|
(956,288)
|
(956,288)
|
Balance at Jun. 30, 2023 |
$ 3,351
|
127,634,493
|
(123,312,765)
|
4,325,079
|
Balance, shares at Jun. 30, 2023 |
33,509,287
|
|
|
|
Balance at Mar. 31, 2023 |
$ 3,351
|
127,634,493
|
(122,819,115)
|
4,818,729
|
Balance, shares at Mar. 31, 2023 |
33,509,287
|
|
|
|
Net loss |
|
|
(493,650)
|
(493,650)
|
Balance at Jun. 30, 2023 |
$ 3,351
|
127,634,493
|
(123,312,765)
|
4,325,079
|
Balance, shares at Jun. 30, 2023 |
33,509,287
|
|
|
|
Balance at Dec. 31, 2023 |
$ 3,351
|
127,779,221
|
(124,264,841)
|
3,517,731
|
Balance, shares at Dec. 31, 2023 |
33,509,287
|
|
|
|
Net loss |
|
|
(536,626)
|
(536,626)
|
Exercise of options |
$ 1
|
8,669
|
|
$ 8,670
|
Exercise of options, shares |
8,500
|
|
|
0
|
Balance at Jun. 30, 2024 |
$ 3,352
|
127,787,890
|
(124,801,467)
|
$ 2,989,775
|
Balance, shares at Jun. 30, 2024 |
33,517,787
|
|
|
|
Balance at Mar. 31, 2024 |
$ 3,352
|
127,787,890
|
(124,707,445)
|
3,083,797
|
Balance, shares at Mar. 31, 2024 |
33,517,787
|
|
|
|
Net loss |
|
|
(94,022)
|
(94,022)
|
Balance at Jun. 30, 2024 |
$ 3,352
|
$ 127,787,890
|
$ (124,801,467)
|
$ 2,989,775
|
Balance, shares at Jun. 30, 2024 |
33,517,787
|
|
|
|
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v3.24.2.u1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Cash flows from operating activities: |
|
|
Net loss |
$ (536,626)
|
$ (956,288)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Depreciation and amortization |
12,951
|
13,661
|
Realized gain on marketable securities |
|
(26,375)
|
ROU asset amortization |
71,486
|
73,308
|
Bad debt recovery |
|
(5,000)
|
Change in assets and liabilities: |
|
|
Royalty receivables |
(75,096)
|
(71,558)
|
Prepaid expenses and other assets |
(107,898)
|
(130,791)
|
Accounts payable and accrued expenses |
36,108
|
(35,741)
|
Deferred revenue |
125,000
|
12,794
|
Operating lease liability |
(103,897)
|
(96,925)
|
Net cash used in operating activities |
(577,972)
|
(1,222,915)
|
Cash flows from investing activities: |
|
|
Purchases of fixed assets |
(154)
|
(1,304)
|
Purchases of marketable securities |
|
(2,965,160)
|
Sales of marketable securities |
|
2,991,535
|
Net cash (used in) provided by investing activities |
(154)
|
25,071
|
Cash flows from financing activities: |
|
|
Net proceeds from exercise of options and warrants |
8,670
|
484,502
|
Net cash provided by financing activities |
8,670
|
484,502
|
Net decrease in cash and cash equivalents |
(569,456)
|
(713,342)
|
Cash and cash equivalents at beginning of period |
2,475,958
|
4,230,916
|
Cash and cash equivalents at end of period |
$ 1,906,502
|
$ 3,517,574
|
X |
- DefinitionThe cash inflow associated with the amount received from holders exercising their stock options and warrants.
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v3.24.2.u1
Basis of Presentation
|
6 Months Ended |
Jun. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Basis of Presentation |
Note
1. Basis of Presentation
The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting
principles (“GAAP”) for interim financial information and with the instructions to Rule 8-03 of Regulation S-X. Accordingly,
they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management,
all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal recurring nature.
Operating results for the three and six months ended June 30, 2024 are not necessarily indicative of the results that may be expected
for the fiscal year ending December 31, 2024. The condensed consolidated balance sheet at December 31, 2023 has been derived from the
audited consolidated financial statements at that date. For further information, refer to the consolidated financial statements and footnotes
thereto included in the Annual Report on Form 10-K relating to Research Frontiers Incorporated for the fiscal year ended December 31,
2023.
|
X |
- DefinitionThe entire disclosure for the basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).
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v3.24.2.u1
Business
|
6 Months Ended |
Jun. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Business |
Note
2. Business
Research
Frontiers Incorporated (“Research Frontiers” or the “Company”) operates in a single business segment which is
engaged in the development and marketing of technology and devices to control the flow of light. Such devices, often referred to as “light
valves” or suspended particle devices (“SPDs”), use colloidal particles that are either incorporated within a liquid
suspension or a film, which is usually enclosed between two sheets of glass or plastic having transparent, electrically conductive coatings
on the facing surfaces thereof. At least one of the two sheets is transparent. SPD technology, made possible by a flexible light-control
film invented by Research Frontiers, allows the user to instantly and precisely control the shading of glass/plastic manually or automatically.
SPD technology has numerous product applications, including SPD-Smart™ windows, sunshades, skylights and interior partitions for
homes and buildings; automotive windows, sunroofs, sun visors, sunshades, rear-view mirrors, instrument panels and navigation systems;
aircraft windows; museum display panels; eyewear products; and flat panel displays for electronic products. SPD-Smart light control film
is now being developed for, or used in, architectural, automotive, marine, aerospace and appliance applications.
The
Company has primarily utilized its cash, cash equivalents, and investments generated from sales of our common stock, proceeds from the
exercise of options and warrants, and royalty fees collected to fund its research and development of SPD light valves, for marketing
initiatives, and for other working capital purposes. The Company’s working capital and capital requirements depend upon numerous
factors, including the results of research and development activities, competitive and technological developments, the timing and cost
of patent filings, and the development of new licensees and changes in the Company’s relationships with its existing licensees.
The degree of dependence of the Company’s working capital requirements on each of the foregoing factors cannot be quantified; increased
research and development activities and related costs would increase such requirements; the addition of new licensees may provide additional
working capital or working capital requirements; and changes in relationships with existing licensees would have a favorable or negative
impact depending upon the nature of such changes. We have incurred recurring losses since inception and expect to continue to incur losses
as a result of costs and expenses related to our research and continued development of our SPD technology and our corporate general and
administrative expenses. Our capital requirements and operations to date have been substantially funded through sales of our common stock,
exercise of options and warrants and royalty fees collected. As of June 30, 2024, we had working capital of approximately $2.8 million,
cash and cash equivalents of approximately $1.9 million, shareholders’ equity of approximately $3.0 million and an accumulated
deficit of approximately $124.8 million. Our projected cash flow shortfall based on our current operations adjusted for any non-recurring
cash expenses and adjusted for additional royalties expected to be received for use of our products in new production for the next 12
months is approximately $200,000 to $250,000 per quarter. Based on our current expectations of our cash flow shortfall for the next 12
months, our working capital would support our activities for at least the next 12 months from the issuance of these condensed consolidated
financial statements.
In
the event that we are unable to generate sufficient cash from our operating activities or raise additional funds, we may be required
to delay, reduce or severely curtail our operations or otherwise impede our on-going business efforts, which could have a material adverse
effect on our business, operating results, financial condition and long-term prospects. The Company may seek to obtain additional funding
through future equity issuances. There can be no assurance as to the availability or terms upon which such financing and capital might
be available. The eventual success of the Company and generation of positive cash flow will be dependent upon the commercialization of
products using the Company’s technology by the Company’s licensees and payments of continuing royalties on account thereof.
To date, the Company has not generated sufficient revenue from its licensees to fund its operations.
|
X |
- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
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v3.24.2.u1
Revenue Recognition
|
6 Months Ended |
Jun. 30, 2024 |
Revenue from Contract with Customer [Abstract] |
|
Revenue Recognition |
Note
4. Revenue Recognition
The
Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with
Customers (Topic 606). The standard provides a single comprehensive revenue recognition model for all contracts with customers and
supersedes existing revenue recognition guidance. The revenue standard contains principles that an entity will apply to determine the
measurement of revenue and timing of when it is recognized. The underlying principle is that an entity will recognize revenue to depict
the transfer of goods or services to customers at an amount that the entity expects to be entitled to in exchange for those goods or
services.
ASC
606 follows a five-step approach to determining revenue recognition including: 1) Identification of the contract; 2) Identification of
the performance obligations; 3) Determination of the transaction price; 4) Allocation of the transaction price; and 5) Recognition of
revenue.
The
Company determined that its license agreements provide for three performance obligations which include: (i) the Grant of Use to its Patent
Portfolio (“Grant of Use”), (ii) Stand-Ready Technical Support (“Technical Support”) including the transfer of
trade secrets and other know-how, production of materials, scale-up support, analytical testing, etc., and (iii) access to new Intellectual
Property (“IP”) that may be developed sometime during the course of the contract period (“New Improvements”).
Given the nature of IP development, such New Improvements are on an unspecified basis and can occur and be made available to licensees
at any time during the contract period.
When
a contract includes more than one performance obligation, the Company needs to allocate the total consideration to each performance obligation
based on its relative standalone selling price or estimate the standalone selling price if it is not observable. A standalone selling
price is not available for our performance obligations since we do not sell any of the services separately and there is no competitor
pricing that is available. As a consequence, the best method for determining the standalone selling price of our Grant of Use performance
obligation is through a comparison of the average royalty rate for comparable license agreements as compared to our license agreements.
Comparable license agreements must consider several factors including: (i) the materials that are being licensed, (ii) the market application
for the licensed materials, and (iii) the financial terms in the license agreements that can increase or decrease the risk/reward nature
of the agreement.
Based
on the royalty rate comparison referred to above, any pricing above and beyond the average royalty rate would relate to the Technical
Support and New Improvements performance obligations. The Company focuses a significant portion of its time and resources to provide
the Technical Support and New Improvements services to its licensees, which further supports the conclusions reached using the royalty
rate analysis.
The
Technical Support and New Improvements performance obligations are co-terminus over the term of the license agreement. For purposes of
determining the transaction price, and recognizing revenue, the Company combined the Technical Support and New Improvements performance
obligations because they have the same pattern of transfer and the same term. We maintain a staff of scientists and other professionals
whose primary job responsibilities throughout the year are: (i) being available to respond to Technical Support needs of our licensees,
and (ii) developing improvements to our technology which are offered to our licensees as New Improvements. Since the costs incurred to
satisfy the Technical Support and New Improvements performance obligations are incurred evenly throughout the year, the value of the
Technical Support and New Improvements services are recognized throughout the initial contract period as these performance obligations
are satisfied. If the agreement is not terminated at the end of the initial contract period, it will renew on the same terms as the initial
contract for a one-year period. Consequently, any fees or minimum annual royalty obligations relating to this renewal contract will be
allocated similarly to the initial contract over the additional one-year period.
We
recognize revenue when or as the performance obligations in the contract are satisfied. For performance obligations that are fulfilled
at a point in time, revenue is recognized at the fulfillment of the performance obligation. Since the IP is determined to be a functional
license, the value of the Grant of Use is recognized in the first period of the contract term in which the license agreement is in force.
The value of the Technical Support and New Improvements obligations is allocated throughout the contract period based on the satisfaction
of its performance obligations. If the agreement is not terminated at the end of the contract period, it will renew on the same terms
as the original agreement for a one-year period. Consequently, any fees or minimum annual royalties (“MAR”) relating to this
renewal contract will be allocated similarly over that additional year.
The
Company’s license agreements have a variable royalty fee structure (meaning that royalties are a fixed percentage of sales that
vary from period to period) and frequently include a minimum annual royalty commitment. In instances when sales of licensed products
by its licensees exceed the MAR, the Company recognizes fee income as the amounts have been earned. Typically, the royalty rate for such
sales is 10-15% of the selling price. While this is variable consideration, it is subject to the sales/usage royalty exception to recognition
of variable consideration in ASC 606 10-55-65 and therefore is not recognized until the subsequent sales or usage occurs or the MAR period
commences.
Because
of the immediate recognition of the Grant of Use performance obligation: (i) the first period of the contract term will generally have
a higher percent allocation of the transaction price under ASC 606 than under the accounting guidance used prior to the adoption of ASC
606, and (ii) the remaining periods in the year will have less of the transaction price recognized under ASC 606 than under the accounting
guidance used prior to the adoption of ASC 606. After the initial period in the contract term, the revenue for the remaining periods
will be based on the satisfaction of the Technical Support and New Improvements obligations. Since most of our license agreements start
as of January 1st, the revenue recognized for the contract under ASC 606 in our first quarter will tend to be higher than the accounting
guidance used prior to the adoption of ASC 606.
As
of June 30, 2024, the Company had $32,853 in unbilled revenue included in royalty receivables.
Certain
of the contract fees are accrued by, or paid to, the Company in advance of the period in which they are earned resulting in deferred
revenue (contract liabilities). Such excess amounts are recorded as deferred revenue and are recognized as revenue in future periods
as earned. Contract assets represent unbilled receivables and are presented within accounts receivable, net on the condensed consolidated
balance sheets.
The
Company operates in a single business segment which is engaged in the development and marketing of technology and devices to control
the flow of light. Our revenue source comes from the licensing of this technology and all of these license agreements have similar terms
and provisions. The majority of the Company’s licensing fee income comes from the activities of several licensees participating
in the automotive market. The Company currently believes that the automotive market will be the largest source of its royalty income
over the next several years. The Company’s royalty income from this market may be influenced by numerous factors including various
trends affecting demand in the automotive industry and the rate of introduction of new technology in OEM product lines. In addition to
these macro factors, the Company’s royalty income from the automotive market could also be influenced by specific factors such
as whether the Company’s SPD-SmartGlass technology appears as standard equipment or as an option on a particular vehicle, the number
of additional vehicle models that SPD-SmartGlass appears on, the size of each window on a vehicle and the number of windows on a vehicle
that use SPD-SmartGlass, fluctuations in the total number of vehicles produced by a manufacturer, and in the percentage of cars within
each model produced with SPD-SmartGlass, and changes in pricing or exchange rates.
As
of June 30, 2024, the Company has one license agreement that is in its initial multi-year term (“Initial Term”) with continuing
performance obligations going forward. The Initial Term of this agreement will end as of December 31, 2024. The Company currently expects
this agreement will renew annually at the end of the Initial Term. As of June 30, 2024, the aggregate amount of the revenue to be recognized
upon the satisfaction of the remaining performance obligations for this license agreement is $53,000. The revenue for the remaining performance
obligations for this license agreement is expected to be recognized evenly throughout the remaining period of the Initial Term.
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v3.24.2.u1
Fee Income
|
6 Months Ended |
Jun. 30, 2024 |
Fee Income |
|
Fee Income |
Note
5. Fee Income
Fee
income represents amounts earned by the Company under various license and other agreements relating to technology developed by the Company.
During
the first six months of 2024, four licensees accounted for 10% or more of fee income of the Company; these licensees accounted for approximately
31%, 30%, 11% and 11% of fee income recognized during such period. During the first six months of 2023, four licensees accounted for
10% or more of fee income of the Company; these licensees accounted for approximately 24%, 22%, 21% and 21% of fee income recognized
during such period.
During
the three months ended June 30, 2024, two licensees accounted for 10% or more of fee income of the Company; these licensees accounted
for approximately 51% and 24% of fee income recognized during such period. During the three months ended June 30, 2023, three licensees
accounted for 10% or more of fee income of the Company; these licensees accounted for approximately 51%, 16% and 16% of fee income recognized
during such period.
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v3.24.2.u1
Stock-Based Compensation
|
6 Months Ended |
Jun. 30, 2024 |
Compensation Related Costs [Abstract] |
|
Stock-Based Compensation |
Note
6. Stock-Based Compensation
The
Company has granted options/warrants to consultants. GAAP requires that all stock-based compensation be recognized as an expense in the
condensed consolidated financial statements and that such costs be measured at the fair value of the award at the date of grant. These
awards generally vest ratably over 12 to 60 months from the date of grant and the Company charges to operations quarterly the current
market value of the options using the Black-Scholes method. During the six months ended June 30, 2024 and 2023, there were no charges
related to options or warrants granted to consultants.
During
the six months ended June 30, 2024 and 2023, the Company did not grant options to employees or directors.
There
was no compensation expense recorded relating to restricted stock grants to employees and directors during the six months ended June
30, 2024 and 2023.
As
of June 30, 2024, there were 84,500 shares available for future grant under our 2019 Equity Incentive Plan, which was approved by the
Company’s shareholders in June 2019.
|
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- DefinitionThe entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.
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v3.24.2.u1
Income Taxes
|
6 Months Ended |
Jun. 30, 2024 |
Income Tax Disclosure [Abstract] |
|
Income Taxes |
Note
7. Income Taxes
Since
inception, the Company has incurred losses from operations and as a result has not recorded income tax expense. Benefits related to net
operating loss carryforwards and other deferred tax items have been fully reserved since it was more likely than not that the Company
would not achieve profitable operations and be able to utilize the benefit of the net operating loss carryforwards.
|
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- DefinitionThe entire disclosure for income tax.
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v3.24.2.u1
Basic and Diluted Loss Per Common Share
|
6 Months Ended |
Jun. 30, 2024 |
Earnings Per Share [Abstract] |
|
Basic and Diluted Loss Per Common Share |
Note
8. Basic and Diluted Loss Per Common Share
Basic
net loss per share excludes any dilution. It is based upon the weighted average number of common shares outstanding during the period.
Dilutive net loss per share reflects the potential dilution that would occur if securities or other contracts to issue common stock were
exercised or converted into common stock. The Company’s dilutive loss per share equals basic loss per share for the periods ended
June 30, 2024 and 2023, respectively, because all common stock equivalents (i.e., options and warrants) were antidilutive in those
periods. The number of options and warrants that were not included (because their effect is antidilutive) were 2,706,872 and 3,775,987
for the periods ended June 30, 2024 and 2023, respectively.
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v3.24.2.u1
Equity
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Equity |
Note
9. Equity
During
the six months ended June 30, 2024, the Company received proceeds of $8,670 in connection with the exercise of options covering 8,500
shares of common stock. During the six months ended June 30, 2023, the Company received proceeds of $484,503 in connection with the exercise
of warrants covering 358,891 shares of common stock. No options or warrants were exercised during the three-month periods ended June
30, 2024 and 2023.
On
September 16, 2022, the Company entered into subscription agreements from a group of private accredited investors to sell them 2.0 million
shares of common stock of the Company at a price of $2.30 per share (which represents the closing market price of the Company’s
common stock on September 14, 2022, which was the date that the transaction was agreed to). For each share received, the investor also
received one warrant (expiring on September 30, 2027) to purchase one share of common stock at an exercise price of $2.76/share. The
shares were issued to the investors in a private placement and, along with the shares issued in connection with the exercise of any warrants
in the future, are not registered and therefore subject to at least a six-month holding period by the investor from the date of issuance.
As of September 30, 2022, the Company received $3,450,000 under these subscription agreements and has issued 1,500,000 common shares
and issued 1,500,000 warrants. In addition, the Company has an outstanding commitment from a potential investor for the remaining $1,150,000
under these subscription agreements. The Company did not sell any other equity securities during the periods ended June 30, 2024 and
2023.
As
of June 30, 2024, there were 1,500,000 warrants and 1,206,872 options outstanding.
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v3.24.2.u1
Leases
|
6 Months Ended |
Jun. 30, 2024 |
Leases |
|
Leases |
Note
10. Leases
The
Company determines if an arrangement is a lease at its inception. This determination generally depends on whether the arrangement conveys
the right to control the use of an identified fixed asset explicitly or implicitly for a period of time in exchange for consideration.
Control of an underlying asset is conveyed if the Company obtains the rights to direct the use of, and to obtain substantially all of
the economic benefits from the use of, the underlying asset. Lease expense for variable leases and short-term leases is recognized when
the obligation is incurred.
The
Company has an operating lease for our facility with a weighted average remaining lease term of nine months as of June 30, 2024. Operating
leases are included in right-of-use lease assets, other current liabilities and long-term lease liabilities on the condensed consolidated
balance sheets. Right-of-use lease assets and liabilities are recognized at each lease’s commencement date based on the present
value of its lease payments over its respective lease term. The Company does not have an established incremental borrowing rate as it
does not have any debt. The Company uses the stated borrowing rate for a lease when readily determinable. When the interest rates implicit
in its lease agreements are not readily determinable, the Company used an interest rate based on the marketplace for public debt. The
weighted average discount rate associated with operating leases as of June 30, 2024 is 5.5%.
Operating
lease expense for the period ended June 30, 2024 was approximately $83,000. The Company has no material variable lease costs or sublease
income for the period ended June 30, 2024.
Maturities
of operating lease liabilities as of June 30, 2024 were as follows:
Schedule
of Maturities of Operating Lease
| |
June 30, 2024 | |
| |
| |
For the year ending December 31, 2024 | |
$ | 112,000 | |
For the year ending December 31, 2025 | |
| 56,000 | |
Total lease payments | |
| 168,000 | |
Less: imputed lease interest | |
| (4,175 | ) |
Present value of lease liabilities | |
$ | 163,825 | |
|
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v3.24.2.u1
Related Party
|
6 Months Ended |
Jun. 30, 2024 |
Related Party Transactions [Abstract] |
|
Related Party |
Note
11. Related Party
Effective
June 4, 2023, the Chairman and CEO of Gauzy, Ltd. (“Gauzy”), one of the Company’s licensees, joined the Board of
the Company. Gauzy’s license agreement has been in effect since September 17, 2017 and provides for minimum annual royalties
and earned royalties relating to sales of SPD-SmartGlass architectural window products. Because the Company collects a 10-15%
percentage royalty from the higher-priced end product sales by Gauzy’s customers purchasing their SPD-Smart light control
film, under its license agreement with Gauzy, the Company does not collect a royalty on sales by Gauzy of SPD-Smart light control
film to these licensee customers. In addition, the Company’s licensee Vision Systems, Inc. (“Vision Systems”) is a 100%
owned subsidiary of Gauzy. For the six months ended June 30, 2024 and 2023, total fee income related to Gauzy and Vision Systems
represented 13%
and 23%,
respectively, of the Company’s total fee income. For the three months ended June 30, 2024 and 2023, total fee income related
to Gauzy and Vision Systems represented 7%
and 19%,
respectively, of the Company’s total fee income. In addition, as of June 30, 2024 and December 31, 2023, the Company’s
accounts receivable from Gauzy and Vision Systems represented 4%
and 8%,
respectively, of the Company’s total royalty receivables, before reserves.
|
X |
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v3.24.2.u1
Leases (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Leases |
|
Schedule of Maturities of Operating Lease |
Maturities
of operating lease liabilities as of June 30, 2024 were as follows:
Schedule
of Maturities of Operating Lease
| |
June 30, 2024 | |
| |
| |
For the year ending December 31, 2024 | |
$ | 112,000 | |
For the year ending December 31, 2025 | |
| 56,000 | |
Total lease payments | |
| 168,000 | |
Less: imputed lease interest | |
| (4,175 | ) |
Present value of lease liabilities | |
$ | 163,825 | |
|
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v3.24.2.u1
Business (Details Narrative) - USD ($)
|
6 Months Ended |
|
|
|
|
|
Jun. 30, 2024 |
Mar. 31, 2024 |
Dec. 31, 2023 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Dec. 31, 2022 |
Working capital |
$ 2,800,000
|
|
|
|
|
|
Cash and cash equivalents |
1,906,502
|
|
$ 2,475,958
|
|
|
|
Shareholders' equity |
2,989,775
|
$ 3,083,797
|
3,517,731
|
$ 4,325,079
|
$ 4,818,729
|
$ 4,796,865
|
Accumulated deficit |
124,801,467
|
|
$ 124,264,841
|
|
|
|
Minimum [Member] |
|
|
|
|
|
|
Non-recurring cash expenses |
200,000
|
|
|
|
|
|
Maximum [Member] |
|
|
|
|
|
|
Non-recurring cash expenses |
$ 250,000
|
|
|
|
|
|
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v3.24.2.u1
Revenue Recognition (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Unbilled receivables current |
$ 32,853
|
|
$ 32,853
|
|
Revenue recognition |
$ 489,594
|
$ 185,040
|
802,972
|
$ 433,215
|
One License Agreements [Member] |
|
|
|
|
Revenue recognition |
|
|
$ 53,000
|
|
Minimum [Member] | Revenue Benchmark [Member] | License Agreement [Member] |
|
|
|
|
Royalty rate on selling price |
|
|
10.00%
|
|
Maximum [Member] | Revenue Benchmark [Member] | License Agreement [Member] |
|
|
|
|
Royalty rate on selling price |
|
|
15.00%
|
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|
|
|
6 Months Ended |
Sep. 30, 2022 |
Sep. 16, 2022 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
Options exercised during period |
|
|
0
|
|
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$ 3,450,000
|
|
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|
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$ 1,150,000
|
|
|
|
Warrants outstanding |
|
|
1,500,000
|
|
Options outstanding |
|
|
1,206,872
|
|
Subscription Agreement [Member] |
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
Number of shares issued |
|
2,000,000.0
|
|
|
Shares issued price per share |
|
$ 2.30
|
|
|
Warrant [Member] |
|
|
|
|
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|
|
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|
$ 8,670
|
$ 484,503
|
Warrants exercised during period |
|
|
|
0
|
Warrant expiring term |
|
Sep. 30, 2027
|
|
|
Warrants exercise price |
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$ 2.76
|
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1,500,000
|
|
|
|
Common Stock [Member] |
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
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1,500,000
|
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8,500
|
358,891
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|
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8,500
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