Atomera Inc 2026年季度报告

FORM 10-Q ☒Quarterly Report Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934For the quarterly period ended March 31, 2026 or ☐Transition Report Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934For the transition period from __________ to __________ Commission file number: 001-37850 ATOMERA INCORPORATED(Exact name of registrant as specified in its charter) 30-0509586 (I.R.S. Employer Identification No.) 750 University Avenue, Suite 280Los Gatos, California 95032(Address, including zip code, of registrant’s principal executive offices) (408) 442-5248(Registrant’s telephone number, including area code) Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange 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 submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant 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, smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reportingcompany,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐Non-accelerated Filer☒Emerging Growth Company☐ Accelerated Filer☐Smaller reporting company☒ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by checkmark whether the registrant is a shell company (as defined in rule 12b-2 of the Exchange Act: Yes☐No☒ The number of outstanding shares of the Registrant’s Common Stock, par value $.001 per share, as of April 29, 2026 is 38,716,500. Atomera Incorporated Index PagePART I. Financial InformationItem 1.Financial Statements3Condensed Balance Sheets – March 31, 2026 (Unaudited) and December 31, 20253Unaudited Condensed Statements of Operations – For the Three Months Ended March 31, 2026 and 20254Unaudited Condensed Statements of Comprehensive Loss – For the Three Months Ended March 31, 2026 and 20255Unaudited Condensed Statements of Stockholders’ Equity – For the Three Months Ended March 31, 2026 and 20256Unaudited Condensed Statements of Cash Flows – For the Three Months Ended March 31, 2026 and 20257Notes to the Unaudited Condensed Financial Statements8Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations18Item 3.Quantitative and Qualitative Disclosures about Market Risk22Item 4.Controls and Procedures22PART II. Other InformationItem1A.Risk Factors23Item 5.Other Information23Item 6.Exhibits23Signatures24 Atomera IncorporatedCondensed Balance Sheets(in thousands, except per share data) Atomera IncorporatedCondensed Statements of Operations(Unaudited)(in thousands, except per share data) Atomera IncorporatedCondensed Statements of Comprehensive Loss(Unaudited)(in thousands, except per share data) Three Months EndedMarch 31, Atomera IncorporatedStatements of Stockholders’ EquityFor the Three Months Ended March 31, 2026 and 2025(Unaudited)(in thousands) Atomera IncorporatedCondensed Statements of Cash Flows(Unaudited)(in thousands) ATOMERA INCORPORATEDNOTES TO THE UNAUDITED CONDENSED FINANCIAL STATEMENTSFor the Three Months Ended March 31, 2026 and 2025 1.NATURE OF OPERATIONS Atomera Incorporated (“Atomera” or the “Company”) was incorporated in the state of Delaware in March 2007 under thename MEARS Technologies, Inc. and is engaged in the development, commercialization and licensing of proprietary processes andtechnologies for the semiconductor industry. On January 12, 2016, the Company changed its name to Atomera Incorporated. Atomera is an early-stage company, having only limited revenue-generating activities, and is devoting substantially all itsefforts toward technology research and development and to commercially licensing its technology to designers and manufacturers ofintegrated circuits. 2.LIQUIDITY AND MANAGEMENT PLANS At March 31, 2026, the Company had cash, cash equivalents and short-term investments of approximately $41.1 million andworking capital of approximately $39.9 million. The Company has generated only limited revenues since inception and has incurredrecurring operating losses. Accordingly, it is subject to all the risks inherent in the initial organization, f