Aclaris Therapeutics Inc 2026年季度报告

Securities registered pursuant to Section12(b) of the Act: Title of Each Class:TradingSymbol(s)Name of Each Exchange on which RegisteredCommon Stock, $0.00001 par valueACRSThe Nasdaq Stock Market, LLC Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12months (or for such shorter period that the registrant was required to file suchreports), and (2)has been subject to such filing requirements for the past 90days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule405 of RegulationS-T (§232.405 of this chapter) during the preceding 12months (or for such shorter period thatthe 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 smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company” and “emerging growth company” in Rule12b-2 of the Securities Exchange Act of 1934: 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 check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Securities Exchange Act of 1934).Yes☐No☒ The number of outstanding shares of the registrant’s common stock, par value $0.00001 per share, as of the close of business onJuly 31, 2026 was 147,198,893. ACLARIS THERAPEUTICS, INC. INDEX TO FORM 10-Q PART I. FINANCIAL INFORMATION Item 1. Financial Statements2Unaudited Condensed Consolidated Balance Sheets as of June 30, 2026 and December 31,20252Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss forthe three and six months ended June 30, 2026 and 20253Unaudited Condensed Consolidated Statements of Stockholders’ Equity for the three andsix months ended June 30, 2026 and 20254Unaudited Condensed Consolidated Statements of Cash Flows for the six months endedJune 30, 2026 and 20255Notes to Unaudited Condensed Consolidated Financial Statements6Item 2. Management’s Discussion and Analysis of Financial Condition and Results ofOperations20Item 3. Quantitative and Qualitative Disclosures about Market Risk34Item 4. Controls and Procedures35PART II. OTHER INFORMATIONItem 1. Legal Proceedings35Item 1A. Risk Factors35Item 5. Other Information35Item 6. Exhibits36Signatures37 Part I. FINANCIAL INFORMATIONItem 1. Financial StatementsACLARIS THERAPEUTICS, INC.CONDENSED CONSOLIDATED BALANCE SHEETS(Unaudited) (In thousands, except share and per share data) June30,December31,20262025 ACLARIS THERAPEUTICS, INC.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVELOSS(Unaudited) (In thousands, except share and per share data) ACLARIS THERAPEUTICS, INC.CONDENSED CONSOLIDATED STATEMENTS OFSTOCKHOLDERS’ EQUITY(Unaudited) (In thousands, except share data) The accompanying notes are an integral part of these condensed consolidated financial statements. ACLARIS THERAPEUTICS, INC.CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS(Unaudited) (In thousands) Six Months EndedJune30,20262025Cash flows from operating activities:Net loss$ (41,329)$ (30,514)Adjustments to reconcile net loss to net cash used in operating activities:Depreciation and amortization209242Stock-based compensation expense5,8706,598Revaluation of contingent consideration3001,800Changes in operating assets and liabilities:Accounts receivable, prepaid expenses and other assets(477)7,155Accounts payable2,3554,107Accrued expenses and other liabilities(3,098)(10,643)Deferred income(1,826)(1,795)Net cash used in operating activities(37,996)(23,050)Cash flows from investing activities:Purchases of property and equipment(71)(64)Purchases of marketable securities(60,598)(29,926)Proceeds from sales and maturities of marketable securities40,00054,989Payments of deferred transaction consideration for in-licensed assets—(833)Net cash (used in) provided by investing activities(20,669)24,166Cash flows from financing activities:Proceeds from issuance of common stock under the at-the-market salesagreement, net of issuance costs57,880—Payments of employee withholding taxes related to restricted stock unit awardvesting(273)(284)Proceeds from exercise of employee stock options and the issuance of stock265—Net cash provided by (used in) financing activities57,872(284)Net (decrease) increase in cash and cash equivalents(793)832Cash and cash equivalents at beginning of period19,96024,570Cash and cash equivalents at end of period$19,167$25,402Supplemental disclosure of non-cash investing activities:Additions to property and equipment included in acco