Eyenovia Inc 2024年度报告

Indicate by check mark if the registrant is not required to file reports pursuant to Section13 or Section15(d)of the Act. Yes☐No☒ Indicate by check mark whether the registrant: (1)has filed all reports required to be filed by Section13 or 15(d)of the Securities Exchange Act of 1934 duringthe preceding 12months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to such filing requirements forthe past 90days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of RegulationS-T (§ 232.405 of this chapter) during the preceding 12months (or for such shorter period that the registrant was required to submit such files).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerginggrowth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule12b-2of the Exchange Act. Accelerated filer☐Smaller reporting company☒Emerging growth company☐ Large accelerated filer☐Non-accelerated filer☒ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any news orrevised financial accounting standards provided pursuant to Section13(a)of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control overfinancial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C 7262(b)) by the registered public accounting firm that prepared or issued its auditreport.☐ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filingreflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by anyof the registrant’s executive officers during the relevant recovery period pursuant to § 240.10D-1(b).☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Act). Yes☐No☒ Auditor PCAOB ID Number:688 The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equitywas last sold as of June30, 2024 (based on the closing price of $47.52 on June 30, 2024, the last trading day of the registrant’s most recently completed secondfiscal quarter, as adjusted for the 1-for-80 reverse stock split of the registrant’s common stock effected on January 31, 2025), was approximately $32.5million.Common stock held by each officer and director and by each person known to the registrant who owned 10% or more of the outstanding common stock have beenexcluded in that such persons may be deemed to be affiliates. This determination of affiliate status is not necessarily a conclusive determination for other purposes. The number of outstanding shares of the registrant’s common stock was2,830,546as of April 11, 2025. DOCUMENTS INCORPORATED BY REFERENCE Information required by Part III hereof will be filed either as part of the registrant’s proxy statement for its 2025 Annual Meeting of Stockholders or anamendment to this Form 10-K, and such information is incorporated by reference herein. Eyenovia,Inc.Form10-KForYear Ended December 31, 2024 TABLE OF CONTENTS PARTIItem1. Business4Item1A. Risk Factors39Item1B. Unresolved Staff Comments70Item1C. Cybersecurity70Item2. Properties72Item3. Legal Proceedings72Item4. Mine Safety Disclosures72PARTIIItem5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of EquitySecurities73Item6. [Reserved]73Item7. Management’s Discussion and Analysis of Financial Condition and Results of Operations74Item7A. Quantitative and Qualitative Disclosures About Risk82Item8. Financial Statements and Supplementary Data82Item9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosures82Item9A. Controls and Procedures82Item9B. Other Information83Item9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections83PARTIIIItem10. Directors, Executive Officers and Corporate Governance84Item11. Executive Compensation84Item12. Security Ownership of Certain Beneficial Owners and Management and Related StockholderMatters85Item13. Certain Relationships and Related Transactions, and Director Independence85Item14. Principal Accountant Fees and Services85PARTIVItem15. Exhibits, Financial Statement Schedules86Item16. Form10-K Summary89Signatures90 PARTI CAUTIONARY NOTEREGARDING FORWARD-LOOKING STATEMENTS This Annual R