西佳科技 2026年季度报告

SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q (Mark One) ☒Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934For the Quarterly Period Ended June 30, 2026Or☐Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934For the transition period from ________ to ___________ Commission File No. 0-23047 SIGA Technologies, Inc. (Exact name of registrant as specified in its charter) 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 Securities Exchange Act of 1934during 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 filingrequirements for the past 90 days. Yes☒No☐. Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).Yes☒No☐. Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or anemerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company”in Rule12b-2 of the Exchange Act. Large accelerated filer☐Non-accelerated filer☐ 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 orrevised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act) Yes☐No☒. As of July 24, 2026, the registrant had outstanding71,849,716shares of common stock, par value $.0001, per share. SIGA TECHNOLOGIES, INC.FORM 10-Q Table of Contents PageNo.PART I-FINANCIAL INFORMATIONItem 1.Condensed Consolidated Financial Statements (Unaudited)2Item 2.Management's Discussion and Analysis of Financial Condition and Results of Operations16Item 3.Quantitative and Qualitative Disclosures about Market Risk22Item 4.Controls and Procedures23PART II-OTHER INFORMATIONItem 1.Legal Proceedings24Item 1A.Risk Factors24Item 2.Unregistered Sales of Equity Securities andUse of Proceeds25Item 3.Defaults upon Senior Securities25Item 4.Mine Safety Disclosures25Item 5.Other Information25Item 6.Exhibits26SIGNATURES27 SIGA TECHNOLOGIES, INC.CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) SIGA TECHNOLOGIES, INC.CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) SIGA TECHNOLOGIES, INC.NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(UNAUDITED) 1.Condensed Consolidated Financial Statements The financial statements of SIGA Technologies, Inc. (“we,” “our,” “us,” “SIGA” orthe “Company”) are presented in accordance withaccounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and the rules andregulations of the Securities and Exchange Commissionfor quarterly reports on Form 10-Q and should be read in conjunction with theCompany’s audited financial statements and notes thereto for the year ended December 31, 2025, included in the Company's2025 AnnualReport on Form 10-K filed on March 10, 2026(the "2025 Form 10-K"). All terms used but not defined elsewhere herein have the meaningascribed to them in the2025Form 10-K. In the opinion of management, all adjustments (consisting of normal and recurring adjustments)considered necessary for a fair statement of the results of the interim periods have been included. The2025 year-end condensed consolidatedbalance sheet data were derived from the audited financial statements but do not include all disclosures required by U.S. GAAP. The results ofoperations for thethree and six months ended June 30, 2026, are not necessarily indicative of the results expected for the full year. 2. Summary of Significant Accounting Policies Revenue RecognitionThe Company accounts for revenue in accordance with ASC Topic 606,Revenue from Contracts with Customers(“ASC 606”). In all transactions, the Company is the principal as it controls the specified good or service before it is transferred to the customer and thereforerecognizes revenue on a gross basis. A contract’s transaction price is allocated to distinct performance obligations and recognized as revenuewhen, or as, a performance obligation is satisfied.As of June 30, 2026, the Company's active contractual performance obligationsconsist ofthethreeperformance obligations related to research and development services. The material performance obligations are re