EOM Pharmaceuticals Holdings Inc 2025年度报告

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS FINANCIAL STATEMENTSAS OF AND FOR THE YEARS ENDEDDECEMBER 31, 2025 AND 2024 Consolidated Balance Sheets as of December 31, 2025 (unaudited) and 2024 (audited)1 Consolidated Statements of Operations for the Years ended December 31, 2025 (unaudited)and2024 (audited)2 Consolidated Statements of Change in Shareholders’ Deficit for the Years ended December 31,2025 (unaudited) and 2024 (audited)3 Consolidated Statements of Cash Flows for the Years ended December 31, 2025 (unaudited)and 2024 (audited)44 Notes to Consolidated Financial Statements5 Current Assets: Liabilities and Shareholders' Deficit Current Liabilities: Accounts payable and other accrued liabilitiesConvertible note, including a debt premium of $-0- as of December 31, 2025 and$4,878 as of December 31, 2024 - related party Total Current Liabilities Long Term Liabilities Shareholders' DeficitCommon stock, $0.0001 par value, 500,000,000 authorized, 126,502,860 Operating expenses The accompanying notes are an integral part of these consolidated financial statements Balance at December 31, 2024 (audited) Net lossWarrant issuance - convertible note - related party Balance at December 31, 2025 (unaudited) The accompanying notes are an integral part of these consolidated financial statements EOM Pharmaceutical Holdings, Inc. and Subsidiary Notes to the Consolidated Financial Statements 1.Basis of Presentation and Description of the Business EOM Pharmaceutical Holdings, Inc, formerly ImmunoCellular Therapeutics Ltd (“hereinafter “Holdings”,the “Company” or “we”) filed its original Certificate of Incorporation with the Secretary of State of Delawareon March 20, 1987, under the name Redwing Capital Corp. On June 16, 1989, we changed our name to PatcoIndustries, Ltd. and conducted an unrelated business under that name until 1994. On January 30, 2006, weamended our Certificate of Incorporation to change our name to Optical Molecular Imaging, Inc. OnNovember 2, 2006, we amended our Certificate of Incorporation to change our name to ImmunoCellularTherapeutics, Ltd. On November 7, 2022 we amended our Certificate of Incorporation to change our nameto EOM Pharmaceutical Holdings, Inc. On December 1, 2021, Holdings completed the acquisition of EOM Pharmaceuticals, Inc., (“EOM”) aDelaware corporation incorporated on March 27, 2020. The transaction was accounted for as a reverse merger(the “Merger”), with EOM Pharmaceuticals, Inc. deemed to be the accounting acquirer and Holdings deemedto be the legal acquirer. As such, the consolidated financial statements herein reflect the historical activity ofour wholly owned subsidiary EOM Pharmaceuticals, Inc. The Company, through its wholly owned subsidiary EOM, is a clinical-stage biotechnology company that isfocused on developing drugs with the potential to transform therapeutic paradigms and improve quality oflife in patients suffering from debilitating and sometimes deadly diseases. We were founded with a specificvision to pursue innovative approaches to solving the problems of some of today’s significant medical needs.Our development efforts are focused on therapeutics for diseases with high unmet need such as thehyperimmune response in cancer cachexia, the debilitating condition of muscle wasting, fatigue and weightloss for which no products have been approved in the U.S., rheumatoid arthritis, and inflammatory conditionsof the gastrointestinal tract such as Crohn’s Disease and Ulcerative Colitis as well as various retina disorderscharacterized by a breakdown of the blood-retinal barrier such as diabetic retinopathy, Aged related maculardegeneration and retinal vein occlusion among others. Our pipeline includes our lead compound EOM613,an investigational novel “dynamically dual-acting” immunomodulator. EOM613 is a peptide nucleic-acidsolution with both anti-inflammatory and pro-inflammatory broad spectrum cytokine effects. Human cellculture studies demonstrate that EOM613 can suppress or stimulate monocytes and macrophages dependingon the activation state and environment of those key immune cells resulting in either further activation orsuppression. The Company and EOM are headquartered in Montvale, New Jersey. Basis of Presentation and Significant Accounting Policies We have prepared the accompanying Consolidated Financial Statements in conformity with accountingprinciples generally accepted in the United States of America (“GAAP”). Our fiscal year ends on December31. Risks and Uncertainties The Company operates in a dynamic, highly competitive and regulated industry and is subject to risks anduncertainties common to early-stage companies in thebiotech industry including, but not limited to,development by competitors of new technological medical innovations, protection of proprietary technology,dependence on key personnel, contract manufacturers and contract research organizations, compliance withgovernment regulations and theneed to obtain addition