UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
Report of Foreign Private Issuer
Pursuant to Rule 13a-16 or 15d-16
of the Securities Exchange Act of 1934
For the Month of November 2023
Commission File Number 001-35948
Kamada Ltd.
(Translation of registrant’s name into English)
2 Holzman Street
Science Park, P.O. Box 4081
Rehovot 7670402
Israel
(Address of principal executive offices)
Indicate by check mark whether the registrant
files or will file annual reports under cover Form 20-F or Form 40-F.
Form 20-F ☒ Form 40-F ☐
This Form 6-K is being incorporated by reference
into the Registrant’s Form S-8 Registration Statements, File Nos. 333-192720, 333-207933, 333-215983, 333-222891, 333-233267 and
333-265866.
The following exhibit is attached:
SIGNATURE
Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Date: November 13, 2023 |
KAMADA LTD. |
|
|
|
By: |
/s/ Nir Livneh |
|
|
Nir Livneh
Vice President General Counsel and
Corporate Secretary |
EXHIBIT INDEX
Exhibit 99.1
Kamada Reports Significant Increase in Sales
and Profitability in the Third Quarter and Nine Month 2023; Reiterates 2023 Revenue and Profitability Guidance
| ● | Third Quarter 2023 Revenues were $37.9 Million Representing an 18% Increase Year-over-Year; Nine Month
2023 Revenues of $106.1 Million, Up 26% Year-over-Year |
| ● | Third Quarter 2023 Adjusted EBITDA of $7.9 Million Representing a 31% Increase Year-over-Year; Nine
Month 2023 Adjusted EBITDA of $17.7 Million, Up 67% Year-over-Year |
| ● | Strong Third Quarter Results and Positive Outlook for Fourth Quarter Support Reiteration of Fiscal
Year 2023 Revenue and Adjusted EBITDA Guidance |
| ● | Multiple Recent Achievements with CYTOGAM®, including Availability of Product Manufactured by the
Company for U.S. Commercial Sale and Presentation of New Clinical Data |
| ● | Received Shareholder Approval and Subsequently Closed $60 Million Private Placement with FIMI Opportunity
Funds |
| ● | Conference Call and Live Webcast Today at 8:30 AM ET |
Rehovot, Israel, and Hoboken, NJ – November
13, 2023 -- Kamada Ltd. (NASDAQ: KMDA; TASE: KMDA.TA), a commercial stage global biopharmaceutical company with a portfolio of marketed
products indicated for rare and serious conditions and a leader in the specialty plasma-derived field, today announced financial results
for the three and nine months ended September 30, 2023.
“We are highly encouraged with our strong
financial and operational momentum during the first nine months of the year,” said Amir London, Kamada’s Chief Executive Officer.
“With total revenues of $106.1 million, which represent year-over-year growth of 26%, and adjusted EBITDA of $17.7 million, an increase
of 67% as compared to the first nine months of 2022, we achieved the top- and bottom-line growth anticipated in our business in the first
nine months of the year. We continue to effectively leverage our multiple growth drivers, including a significant increase in sales of
our anti-rabies immunoglobulin product, KEDRAB® as well as the portfolio of the four FDA-approved immunoglobulins (CYTOGAM®, HEPAGAMB®,
VARIZIG® and WINRHO® SDF), and our Israeli distribution business.”
“We expect the momentum from the first nine
months of the year to extend through the fourth quarter of 2023, with annual profitability to be further meaningfully enhanced as compared
to last year. As such, we are reiterating our full-year 2023 revenue guidance of $138 million to $146 million and adjusted EBITDA of $22
million to $26 million; the mid-point of the range would represent profitability growth of approximately 35% over 2022,” continued
Mr. London.
“During the recent period we reported multiple
achievements with CYTOGAM. Specifically, following recent FDA approval of the technology transfer process, CYTOGAM manufactured at our
Israeli facility is now available for commercial sale in U.S., and new clinical data highlighting five-year real-world survival benefits
of high risk CMV mismatch lung transplant patients receiving CYTOGAM were presented at IDWeek 2023. In addition, we continue to advance
our pivotal phase 3 InnovAATe trial for Inhaled AAT and we recently received positive feedback from the independent Data and Safety Monitoring
Board (DSMB) which recommended study continuation without modification for the sixth time since study initiation, based on encouraging
safety data observed in the study to date,” added Mr. London.
“Our future prospects were also recently
further buoyed by the recent closing of our $60 million private placement with FIMI Opportunity Funds. This strategic investment provides
us with financial flexibility to pursue compelling business development opportunities, a process that we are currently engaged in,”
concluded Mr. London.
Financial Highlights for the Three Months Ended
September 30, 2023
| ● | Total revenues were $37.9 million in the third
quarter of 2023, an 18% increase from the $32.2 million recorded in the third quarter of 2022. The increase in revenues was primarily
attributable to increased sales of KEDRAB to Kedrion due to increased market share and demand for the product in the U.S. market. |
| ● | Gross profit and gross margins were $14.8 million
and 39%, respectively, in the third quarter of 2023, compared to $12.9 million and 40%, respectively, reported in the third quarter of
2022. Cost of goods sold in the Company’s Proprietary segment, for the third quarter of 2023 and 2022, included $1.3 million of
depreciation expenses associated with intangible assets generated through the IgG products acquisition. |
| ● | Operating expenses, including R&D, Sales
& Marketing (S&M), G&A and other expenses, totaled $10.4 million in the third quarter of 2023, as compared to $10.3 million
in the third quarter of 2022. S&M costs, for the third quarter of 2023 and 2022, included $0.4 million of depreciation expenses of
intangible assets generated through the IgG products acquisition. |
| ● | Net income was $3.2 million, or $0.07 per share,
in the third quarter of 2023, as compared to a net income of $0.5 million, or $0.01 per share, in the third quarter of 2022. |
| ● | Adjusted EBITDA, as detailed in the tables below,
was $7.9 million in the third quarter of 2023, a 31% increase as compared to $6.0 million in the third quarter of 2022. |
| ● | Cash provided by operating activities was $0.9
million in the third quarter of 2023, as compared to cash provided by operating activities of $5.5 million in the third quarter of 2022.
The change correlates to the changes in the Company’s working capital and supports overall growth. |
Financial Highlights for the Nine Months Ended
September 30, 2023
| ● | Total revenues for the first nine months of 2023
were $106.1 million, a 26% increase from the $83.9 million generated in the first nine months of 2022. The increase in revenues was primarily
attributable to increased sales of KEDRAB to Kedrion due to increased market share and demand for the product in the U.S. market. |
| ● | Gross profit and gross margins for the first
nine months of 2023 were $41.1 million and 39%, respectively, compared to $31.4 million and 37%, respectively, in the first nine months
of 2022. Cost of goods sold in the Company’s Proprietary segment, for the first nine months of 2023 and 2022, included $3.9 million
of depreciation expenses associated with intangible assets generated through the IgG products acquisition. |
| ● | Operating expenses, including R&D, S&M,
G&A and other expenses, totaled $33.8 million in the first nine months of 2023, as compared to $30.9 million in the prior year period.
S&M costs, for the first nine months of 2023 and 2022, included $1.2 million of depreciation expenses of intangible assets generated
through the IgG products acquisition. The increase in operating expenses was attributable to an increase in S&M costs associated with
the acquired portfolio commercial operation, as well as increased R&D costs, primarily due to advancing the pivotal Phase 3 InnovAATe
trial for Inhaled AAT. |
| ● | Net income for the first nine months of 2023
was $3.2 million, or $0.07 per share, as compared to net loss of $5.3 million, or $(0.12) per share, in the prior year period. |
| ● | Adjusted EBITDA, as detailed in the tables below,
was $17.7 million in the first nine months of 2023, a 67% increase as compared to $10.6 million in the first nine months of 2022. |
| ● | Cash used in operating activities during the
first nine months of 2023 was approximately $0.1 million, as compared to cash provided by operating activities of $21.8 million during
the first nine months of 2022. The change correlates to the changes in the Company’s working capital and supports overall growth.
|
Balance Sheet Highlights
As of September 30, 2023, the Company had cash,
cash equivalents, and short-term investments of $52.6 million, as compared to $34.3 million as of December 31, 2022. This includes the
net proceeds of $58.2 million received from the $60 million financing closed during the third quarter. In addition, during the third quarter
the Company made a $17.4 million pay-down in full the outstanding balance of a bank loan. The Company is currently debt free.
Recent
Corporate Highlights
| ● | Received shareholder approval for and subsequently
closed $60 million private placement with FIMI Opportunity Funds. |
| ● | Announced multiple achievements with CYTOGAM,
including the availability of product manufactured by Kamada for U.S. commercial sale, presented new clinical data highlighting
five-year real-world survival benefits of high risk CMV mismatch lung transplant patients receiving CYTOGAM, and the establishment
of a Scientific Advisory Board focused on U.S. clinical programs for CYTOGAM. |
| ● | The Company continues to conduct its business
operations in Israel with no effect on business continuity, and its global supply of products is not expected to be interrupted as a result
of the recent events in Israel. |
Fiscal Year 2023 Guidance
Kamada continues to expect to generate fiscal
year 2023 total revenues in the range of $138 million to $146 million. The Company also continues to anticipate generating adjusted EBITDA
during 2023 in the range of $22 million to $26 million, the mid-point of the range would represent profitability growth of approximately
35% over 2022.
Conference Call
Kamada management will host an investment community
conference call on Monday, November 13, at 8:30am Eastern Time to discuss these results and answer questions. Shareholders and other interested
parties may participate in the conference call by dialing 1-877-407-0792 (from within the U.S.), 1 809-406-247 (from Israel), or 1 201-689-8263
(International) and entering the conference identification number: 13741701. The call will also be webcast live on the Internet at:
https://viavid.webcasts.com/starthere.jsp?ei=1637192&tp_key=fd85a910fe.
Non-IFRS financial measures
We present EBITDA and adjusted EBITDA because
we use this non-IFRS financial measure to assess our operational performance, for financial and operational decision-making, and as a
means to evaluate period-to-period comparisons on a consistent basis. Management believes this non-IFRS financial measure are useful to
investors because: (1) they allow for greater transparency with respect to key metrics used by management in its financial and operational
decision-making and provide investors with a meaningful perspective on the current underlying performance of the Company’s core
ongoing operations; and (2) they exclude the impact of certain items that are not directly attributable to our core operating performance
and that may obscure trends in the core operating performance of the business. Non-IFRS financial measures have limitations as an analytical
tool and should not be considered in isolation from, or as a substitute for, our IFRS results. We expect to continue reporting non-IFRS
financial measures, adjusting for the items described below, and we expect to continue to incur expenses similar to certain of the non-cash,
non-IFRS adjustments described below. Accordingly, unless otherwise stated, the exclusion of these and other similar items in the presentation
of non-IFRS financial measures should not be construed as an inference that these items are unusual, infrequent or non-recurring. EBITDA
and adjusted EBITDA are not recognized terms under IFRS and do not purport to be an alternative to IFRS terms as an indicator of operating
performance or any other IFRS measure. Moreover, because not all companies use identical measures and calculations, the presentation of
EBITDA and adjusted EBITDA may not be comparable to other similarly titled measures of other companies. EBITDA and adjusted EBITDA are
defined as net income (loss), plus income tax expense, plus or minus financial income or expenses, net, plus or minus income or expense
in respect of securities measured at fair value, net, plus or minus income or expenses in respect of currency exchange differences and
derivatives instruments, net, plus depreciation and amortization expense, plus non-cash share-based compensation expenses and certain
other costs.
About Kamada
Kamada Ltd. (the “Company”) is a commercial
stage global biopharmaceutical company with a portfolio of marketed products indicated for rare and serious conditions and a leader in
the specialty plasma-derived field, focused on diseases of limited treatment alternatives. The Company is also advancing an innovative
development pipeline targeting areas of significant unmet medical need. The Company’s strategy is focused on driving profitable
growth from its significant commercial catalysts as well as its manufacturing and development expertise in the plasma-derived and biopharmaceutical
fields. The Company’s commercial products portfolio includes six FDA approved plasma-derived biopharmaceutical products: CYTOGAM®,
KEDRAB®, WINRHO SDF®, VARIZIG®, HEPAGAM B® and GLASSIA®, as well as KAMRAB®, KAMRHO (D)® and two types of
equine-based anti-snake venom (ASV) products. The Company distributes its commercial products portfolio directly, and through strategic
partners or third-party distributors in more than 30 countries, including the U.S., Canada, Israel, Russia, Argentina, Brazil, India,
Australia and other countries in Latin America, Europe, Middle East, and Asia. The Company leverages its expertise and presence in the
Israeli market to distribute, for use in Israel, more than 25 pharmaceutical products that are supplied by international manufacturers.
During recent years the Company added eleven biosimilar products to its Israeli distribution portfolio, which, subject to the European
Medicines Agency (EMA) and the Israeli Ministry of Health approvals, are expected to be launched in Israel through 2028. The Company owns
an FDA licensed plasma collection center in Beaumont, Texas, which currently specializes in the collection of hyper-immune plasma used
in the manufacture of KAMRHO (D). In addition to the Company’s commercial operation, it invests in research and development of new
product candidates. The Company’s leading investigational product is an inhaled AAT for the treatment of AAT deficiency, for which
it is continuing to progress the InnovAATe clinical trial, a randomized, double-blind, placebo-controlled, pivotal Phase 3 trial. FIMI
Opportunity Funds, the leading private equity firm in Israel, is the Company’s lead shareholder, beneficially owning approximately
38% of the outstanding ordinary shares.
Cautionary Note Regarding Forward-Looking Statements
This release includes forward-looking statements
within the meaning of Section 21E of the U.S. Securities Exchange Act of 1934, as amended, and the safe harbor provisions of the U.S.
Private Securities Litigation Reform Act of 1995. Forward-looking statements are statements that are not historical facts, including statements
regarding: 1) continued ability to leverage growth drivers, 2) continuing the momentum of the first three quarters of 2023 in the last
quarter and ability to enhance profitability, 3) reiteration of fiscal year 2023 guidance, 4) exploration of future business development
prospects in the wake of the recent private placement proceeds, and 5) positive feedback relating to inhaled ATT clinical trial. Forward-looking
statements are based on Kamada’s current knowledge and its present beliefs and expectations regarding possible future events and
are subject to risks, uncertainties and assumptions. Actual results and the timing of events could differ materially from those anticipated
in these forward-looking statements as a result of several factors including, but not limited to the evolving nature of the conflicts
in the Middle East and the impact of such conflicts in Israel, the Middle East and the rest of the world, the impact of conflicts on market
conditions and the general economic, industry and political conditions in Israel, the U.S. and globally, continuation of inbound and outbound
international delivery routes, continued demand for Kamada’s products, financial conditions of the Company’s customer, suppliers
and services providers, Kamada’s ability to integrate the new product portfolio into its current product portfolio, Kamada’s
ability to grow the revenues of its new product portfolio, and leverage and expand its international distribution network, ability to
reap the benefits of the acquisition of the plasma collection center, including the ability to open additional U.S. plasma centers, and
acquisition of the FDA-approved plasma-derived hyperimmune commercial products, the ability to continue enrollment of the pivotal Phase
3 InnovAATe clinical trial in new locations, unexpected results of clinical studies, Kamada’s ability to manage operating expenses,
additional competition in the markets that Kamada competes, regulatory delays, prevailing market conditions and the impact of general
economic, industry or political conditions in the U.S., Israel or otherwise, and other risks detailed in Kamada’s filings with the
U.S. Securities and Exchange Commission (the “SEC”) including those discussed in its most recent Annual Report on Form 20-F
and in any subsequent reports on Form 6-K, each of which is on file or furnished with the SEC and available at the SEC’s website
at www.sec.gov. The forward-looking statements made herein speak only as of the date of this announcement and Kamada undertakes no obligation
to update publicly such forward-looking statements to reflect subsequent events or circumstances, except as otherwise required by law.
CONTACTS:
Chaime Orlev
Chief Financial Officer
IR@kamada.com
Brian Ritchie
LifeSci Advisors, LLC
212-915-2578
Britchie@LifeSciAdvisors.com
KAMADA LTD.
Condensed
Consolidated Interim Statements of Financial Position
| |
As of September 30, | | |
As of December 31, | |
| |
2023 | | |
2022 | | |
2022 | |
| |
Unaudited | | |
Audited | |
| |
| | |
| | |
| |
Assets | |
| | |
| | |
| |
Current Assets | |
| | |
| | |
| |
Cash and cash equivalents | |
$ | 52,603 | | |
$ | 31,252 | | |
$ | 34,258 | |
Trade receivables, net | |
| 25,107 | | |
| 23,997 | | |
| 27,252 | |
Other accounts receivables | |
| 1,648 | | |
| 6,884 | | |
| 8,710 | |
Inventories | |
| 73,795 | | |
| 73,029 | | |
| 68,785 | |
Total Current Assets | |
| 153,153 | | |
| 135,162 | | |
| 139,005 | |
| |
| | | |
| | | |
| | |
Non-Current Assets | |
| | | |
| | | |
| | |
Property, plant and equipment, net | |
| 27,362 | | |
| 25,898 | | |
| 26,157 | |
Right-of-use assets | |
| 5,494 | | |
| 2,793 | | |
| 2,568 | |
Intangible assets, Goodwill and other long-term assets | |
| 142,501 | | |
| 148,620 | | |
| 147,072 | |
Contract assets | |
| 8,546 | | |
| 7,164 | | |
| 7,577 | |
Total Non-Current Assets | |
| 183,903 | | |
| 184,475 | | |
| 183,374 | |
Total Assets | |
$ | 337,056 | | |
$ | 319,637 | | |
$ | 322,379 | |
Liabilities | |
| | | |
| | | |
| | |
Current Liabilities | |
| | | |
| | | |
| | |
Current maturities of bank loans | |
$ | - | | |
$ | 4,444 | | |
$ | 4,444 | |
Current maturities of lease liabilities | |
| 1,138 | | |
| 1,004 | | |
| 1,016 | |
Current maturities of other long term liabilities | |
| 15,989 | | |
| 25,095 | | |
| 29,708 | |
Trade payables | |
| 12,812 | | |
| 30,619 | | |
| 32,917 | |
Other accounts payables | |
| 7,318 | | |
| 7,948 | | |
| 7,585 | |
Deferred revenues | |
| 15 | | |
| 40 | | |
| 35 | |
Total Current Liabilities | |
| 37,272 | | |
| 69,150 | | |
| 75,705 | |
| |
| | | |
| | | |
| | |
Non-Current Liabilities | |
| | | |
| | | |
| | |
Bank loans | |
| - | | |
| 14,074 | | |
| 12,963 | |
Lease liabilities | |
| 4,717 | | |
| 2,414 | | |
| 2,177 | |
Contingent consideration | |
| 19,642 | | |
| 20,705 | | |
| 17,534 | |
Other long-term liabilities | |
| 36,477 | | |
| 39,915 | | |
| 37,308 | |
Deferred revenues | |
| - | | |
| 15 | | |
| - | |
Employee benefit liabilities, net | |
| 558 | | |
| 813 | | |
| 672 | |
Total Non-Current Liabilities | |
| 61,394 | | |
| 77,936 | | |
| 70,654 | |
| |
| | | |
| | | |
| | |
Shareholder’s Equity | |
| | | |
| | | |
| | |
Ordinary shares | |
| 15,020 | | |
| 11,732 | | |
| 11,734 | |
Additional paid in capital net | |
| 265,700 | | |
| 210,355 | | |
| 210,495 | |
Capital reserve due to translation to presentation currency | |
| (3,490 | ) | |
| (3,490 | ) | |
| (3,490 | ) |
Capital reserve from hedges | |
| (98 | ) | |
| (257 | ) | |
| (88 | ) |
Capital reserve from share-based payments | |
| 6,198 | | |
| 5,427 | | |
| 5,505 | |
Capital reserve from employee benefits | |
| 318 | | |
| 212 | | |
| 348 | |
Accumulated deficit | |
| (45,258 | ) | |
| (51,428 | ) | |
| (48,484 | ) |
Total Shareholder’s Equity | |
| 238,390 | | |
| 172,551 | | |
| 176,020 | |
Total Liabilities and Shareholder’s Equity | |
$ | 337,056 | | |
$ | 319,637 | | |
$ | 322,379 | |
KAMADA LTD.
Condensed
Consolidated Interim Statements of Profit or Loss and Other Comprehensive Income
| |
Nine months period ended | | |
Three months period ended | | |
Year ended | |
| |
September 30, | | |
September 30, | | |
December 31, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2022 | |
| |
Unaudited | | |
Unaudited | | |
Audited | |
| |
| | |
| | |
| | |
| | |
| |
Revenues from proprietary products | |
$ | 86,437 | | |
$ | 67,198 | | |
$ | 31,436 | | |
$ | 25,580 | | |
$ | 102,598 | |
Revenues from distribution | |
| 19,650 | | |
| 16,702 | | |
| 6,498 | | |
| 6,637 | | |
| 26,741 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total revenues | |
| 106,087 | | |
| 83,900 | | |
| 37,934 | | |
| 32,217 | | |
| 129,339 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Cost of revenues from proprietary products | |
| 47,863 | | |
| 37,856 | | |
| 17,447 | | |
| 13,151 | | |
| 58,229 | |
Cost of revenues from distribution | |
| 17,146 | | |
| 14,632 | | |
| 5,684 | | |
| 6,196 | | |
| 24,407 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total cost of revenues | |
| 65,009 | | |
| 52,488 | | |
| 23,131 | | |
| 19,347 | | |
| 82,636 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Gross profit | |
| 41,078 | | |
| 31,412 | | |
| 14,803 | | |
| 12,870 | | |
| 46,703 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Research and development expenses | |
| 10,694 | | |
| 10,181 | | |
| 3,180 | | |
| 3,118 | | |
| 13,172 | |
Selling and marketing expenses | |
| 11,573 | | |
| 10,435 | | |
| 3,711 | | |
| 3,843 | | |
| 15,284 | |
General and administrative expenses | |
| 10,603 | | |
| 9,481 | | |
| 3,701 | | |
| 3,165 | | |
| 12,803 | |
Other expenses | |
| 920 | | |
| 801 | | |
| (157 | ) | |
| 182 | | |
| 912 | |
Operating income (loss) | |
| 7,288 | | |
| 514 | | |
| 4,368 | | |
| 2,562 | | |
| 4,532 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Financial income | |
| 92 | | |
| 32 | | |
| 67 | | |
| 29 | | |
| 91 | |
Income (expenses) in respect of currency exchange differences and derivatives instruments, net | |
| 726 | | |
| 756 | | |
| 553 | | |
| 163 | | |
| 298 | |
Financial Income (expense) in respect of contingent consideration and other long- term liabilities. | |
| (3,358 | ) | |
| (5,924 | ) | |
| (1,288 | ) | |
| (2,049 | ) | |
| (6,266 | ) |
Financial expenses | |
| (1,343 | ) | |
| (583 | ) | |
| (404 | ) | |
| (211 | ) | |
| (914 | ) |
Income (expense) before tax on income | |
| 3,405 | | |
| (5,205 | ) | |
| 3,296 | | |
| 494 | | |
| (2,259 | ) |
Taxes on income | |
| 179 | | |
| 60 | | |
| 73 | | |
| 10 | | |
| 62 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net income (loss) | |
$ | 3,226 | | |
$ | (5,265 | ) | |
$ | 3,223 | | |
$ | 484 | | |
$ | (2,321 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Other comprehensive income (loss): | |
| | | |
| | | |
| | | |
| | | |
| | |
Amounts that will be or that have been reclassified to profit or loss when specific conditions are met: | |
| | | |
| | | |
| | | |
| | | |
| | |
Gain (loss) on cash flow hedges | |
| (334 | ) | |
| (830 | ) | |
| (90 | ) | |
| (46 | ) | |
| (776 | ) |
Net amounts transferred to the statement of profit or loss for cash flow hedges | |
| 324 | | |
| 519 | | |
| 59 | | |
| 231 | | |
| 634 | |
Items that will not be reclassified to profit or loss in subsequent periods: | |
| | | |
| | | |
| | | |
| | | |
| | |
Remeasurement gain (loss) from defined benefit plan | |
| (30 | ) | |
| 361 | | |
| (106 | ) | |
| (59 | ) | |
| 497 | |
Total comprehensive income (loss) | |
$ | 3,186 | | |
$ | (5,215 | ) | |
$ | 3,086 | | |
$ | 610 | | |
$ | (1,966 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Earnings per share attributable to equity holders of the Company: | |
| | | |
| | | |
| | | |
| | | |
| | |
Basic net earnings per share | |
$ | 0.07 | | |
$ | (0.12 | ) | |
$ | 0.07 | | |
$ | 0.01 | | |
$ | (0.05 | ) |
Diluted net earnings per share | |
$ | 0.06 | | |
$ | (0.12 | ) | |
$ | 0.06 | | |
$ | 0.01 | | |
$ | (0.05 | ) |
KAMADA LTD.
Condensed
consolidated interim statements of cash flows
| |
Nine months period Ended | | |
Three months period Ended | | |
Year Ended | |
| |
September, 30 | | |
September, 30 | | |
December 31, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2022 | |
| |
Unaudited | | |
Audited | |
| |
U.S Dollars In thousands | |
Cash Flows from Operating Activities | |
| | |
| | |
| | |
| | |
| |
Net income (loss) | |
$ | 3,226 | | |
$ | (5,265 | ) | |
$ | 3,223 | | |
$ | 484 | | |
$ | (2,321 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Adjustments to reconcile net income to net cash provided by (used in) operating activities: | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Adjustments to the profit or loss items: | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Depreciation and impairment | |
| 9,506 | | |
| 9,143 | | |
| 3,179 | | |
| 3,055 | | |
| 12,155 | |
Financial expenses (income), net | |
| 3,883 | | |
| 5,719 | | |
| 1,072 | | |
| 2,068 | | |
| 6,791 | |
Cost of share-based payment | |
| 941 | | |
| 935 | | |
| 312 | | |
| 366 | | |
| 1,153 | |
Taxes on income | |
| 179 | | |
| 60 | | |
| 73 | | |
| 10 | | |
| 62 | |
Loss (gain) from sale of property and equipment | |
| (5 | ) | |
| - | | |
| - | | |
| - | | |
| - | |
Change in employee benefit liabilities, net | |
| (144 | ) | |
| (106 | ) | |
| (104 | ) | |
| (10 | ) | |
| (111 | ) |
| |
| 14,360 | | |
| 15,751 | | |
| 4,532 | | |
| 5,489 | | |
| 20,050 | |
Changes in asset and liability items: | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Decrease (increase) in trade receivables, net | |
| 2,078 | | |
| 10,744 | | |
| (618 | ) | |
| (6,358 | ) | |
| 7,603 | |
Decrease (increase) in other accounts receivables | |
| 2,716 | | |
| 2,917 | | |
| 1,177 | | |
| 844 | | |
| (578 | ) |
Decrease (increase) in inventories | |
| (5,011 | ) | |
| (5,606 | ) | |
| 6,441 | | |
| (8,509 | ) | |
| (1,361 | ) |
Decrease (increase) in deferred expenses | |
| 2,763 | | |
| (2,596 | ) | |
| (279 | ) | |
| (2,112 | ) | |
| (1,340 | ) |
Increase (decrease) in trade payables | |
| (18,617 | ) | |
| 5,895 | | |
| (13,181 | ) | |
| 13,738 | | |
| 7,055 | |
Increase (decrease) in other accounts payables | |
| (359 | ) | |
| 566 | | |
| 49 | | |
| 2,083 | | |
| 290 | |
Decrease in deferred revenues | |
| (20 | ) | |
| - | | |
| (23 | ) | |
| - | | |
| (20 | ) |
| |
| (16,450 | ) | |
| 11,920 | | |
| (6,434 | ) | |
| (314 | ) | |
| 11,649 | |
Cash received (paid) during the period for: | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Interest paid | |
| (1,149 | ) | |
| (550 | ) | |
| (405 | ) | |
| (170 | ) | |
| (853 | ) |
Interest received | |
| 92 | | |
| 15 | | |
| 67 | | |
| 12 | | |
| 97 | |
Taxes paid | |
| (174 | ) | |
| (27 | ) | |
| (62 | ) | |
| (9 | ) | |
| (36 | ) |
| |
| (1,231 | ) | |
| (562 | ) | |
| (400 | ) | |
| (167 | ) | |
| (792 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net cash provided by (used in) operating activities | |
$ | (95 | ) | |
$ | 21,844 | | |
$ | 921 | | |
$ | 5,492 | | |
$ | 28,586 | |
KAMADA LTD.
Condensed
consolidated interim statements of cash flows
| |
Nine months period Ended | | |
Three months period Ended | | |
Year Ended | |
| |
September, 30 | | |
September, 30 | | |
December 31, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2022 | |
| |
Unaudited | | |
Audited | |
| |
U.S Dollars In thousands | |
Cash Flows from Investing Activities | |
| | |
| | |
| | |
| | |
| |
Purchase of property and equipment and intangible assets | |
$ | (3,876 | ) | |
$ | (2,807 | ) | |
$ | (1,729 | ) | |
$ | (1,616 | ) | |
$ | (3,784 | ) |
Proceeds from sale of property and equipment | |
| 6 | | |
| - | | |
| - | | |
| - | | |
| - | |
Net cash provided by (used in) investing activities | |
| (3,870 | ) | |
| (2,807 | ) | |
| (1,729 | ) | |
| (1,616 | ) | |
| (3,784 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Cash Flows from Financing Activities | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Proceeds from exercise of share base payments | |
| 3 | | |
| 7 | | |
| - | | |
| 1 | | |
| 9 | |
Repayment of lease liabilities | |
| (768 | ) | |
| (842 | ) | |
| (251 | ) | |
| (269 | ) | |
| (1,098 | ) |
Repayment of long-term loans | |
| (17,407 | ) | |
| (1,517 | ) | |
| (15,185 | ) | |
| (1,116 | ) | |
| (2,628 | ) |
Repayment of other long-term liabilities | |
| (17,500 | ) | |
| (4,120 | ) | |
| (11,500 | ) | |
| (877 | ) | |
| (5,626 | ) |
Proceeds from issuance of ordinary shares, net | |
| 58,231 | | |
| - | | |
| 58,231 | | |
| - | | |
| - | |
Net cash provided by (used in) financing activities | |
| 22,559 | | |
| (6,472 | ) | |
| 31,295 | | |
| (2,261 | ) | |
| (9,343 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Exchange differences on balances of cash and cash equivalent | |
| (249 | ) | |
| 100 | | |
| 328 | | |
| (296 | ) | |
| 212 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Increase (decrease) in cash and cash equivalents | |
| 18,345 | | |
| 12,665 | | |
| 30,815 | | |
| 1,319 | | |
| 15,671 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Cash and cash equivalents at the beginning of the period | |
| 34,258 | | |
| 18,587 | | |
| 21,788 | | |
| 29,933 | | |
| 18,587 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Cash and cash equivalents at the end of the period | |
$ | 52,603 | | |
$ | 31,252 | | |
$ | 52,603 | | |
$ | 31,252 | | |
$ | 34,258 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Significant non-cash transactions | |
| | | |
| | | |
| | | |
| | | |
| | |
Right-of-use asset recognized with corresponding lease liability | |
$ | 3,880 | | |
$ | 526 | | |
$ | 295 | | |
$ | 230 | | |
$ | 551 | |
Purchase of property and equipment and Intangible assets | |
$ | 681 | | |
$ | 134 | | |
$ | 681 | | |
$ | 134 | | |
$ | 618 | |
KAMADA LTD.
NON-IFRS
MEASURES
| |
Nine months period ended | | |
Three months period ended | | |
Year ended | |
| |
September 30, | | |
September 30, | | |
December 31, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2022 | |
| |
In thousands | |
Net income | |
$ | 3,226 | | |
$ | (5,265 | ) | |
$ | 3,223 | | |
$ | 484 | | |
$ | (2,321 | ) |
Taxes on income | |
| 179 | | |
| 60 | | |
| 73 | | |
| 10 | | |
| 62 | |
Financial expense (income), net | |
| 3,883 | | |
| 5,719 | | |
| 1,072 | | |
| 2,068 | | |
| 6,791 | |
Depreciation and amortization expense | |
| 9,506 | | |
| 9,143 | | |
| 3,179 | | |
| 3,055 | | |
| 12,155 | |
Non-cash share-based compensation expenses | |
| 941 | | |
| 935 | | |
| 312 | | |
| 366 | | |
| 1,153 | |
Adjusted EBITDA | |
$ | 17,735 | | |
$ | 10,592 | | |
$ | 7,859 | | |
$ | 5,983 | | |
$ | 17,840 | |
Exhibit 99.2
INVESTORS MEETING NASDAQ & TASE: KMDA November 2023
FORWARD LOOKING STATEMENT This presentation is not intended to provide investment or medical advice . It should be noted that some products under development described herein have not been found safe or effective by any regulatory agency and are not approved for any use outside of clinical trials . This presentation contains forward - looking statements, which express the current beliefs and expectations of Kamada’s management . Such statements include the 2023 financial guidance, success of the inhaled AAT clinical study, its benefits and potential market size, success of the U . S . plasma collection expansion and revenue potential, and success in launching new products in the Israeli distribution business segment . These statement involve a number of known and unknown risks and uncertainties that could cause Kamada's future results, performance or achievements to differ significantly from the prospected results, performances or achievements expressed or implied by such forward - looking statements . Important factors that could cause or contribute to such differences include, but are not limited to, risks relating to Kamada's ability to successfully develop and commercialize its products and product candidates, the progress and results of any clinical trials, the introduction of competing products, the continued market acceptance of Kamada’s commercial products portfolio, the impact of any changes in regulation and legislation that could affect the pharmaceutical industry, the difficulty of predicting, obtaining or maintaining U . S . Food and Drug Administration, European Medicines Agency and other regulatory authority approvals, the regulatory environment, restrains related to third parties’ IP rights and changes in the health policies and structures of various countries, success of M&A strategies, environmental risks, changes in the worldwide pharmaceutical industry and other factors that are discussed under the heading “Risk Factors” of Kamada’s 202 2 Annual Report on Form 20 - F (filed on March 15 , 202 3 ) as well as in Kamada’s recent Forms 6 - K filed with the U . S . Securities and Exchange Commission . This presentation includes certain non - IFRS financial information, which is not intended to be considered in isolation or as a substitute for, or superior to, the financial information prepared and presented in accordance with IFRS . The non - IFRS financial measures may be calculated differently from, and therefore may not be comparable to, similarly titled measures used by other companies . In accordance with the requirement of the SEC regulations a reconciliation of these non - IFRS financial measures to the comparable IFRS measures is included in an appendix to this presentation . Management uses these non - IFRS financial measures for financial and operational decision - making and as a means to evaluate period - to - period comparisons . Management believes that these non - IFRS financial measures provide meaningful supplemental information regarding Kamada’s performance and liquidity . Forward - looking statements speak only as of the date they are made, and Kamada undertakes no obligation to update any forward - looking statement to reflect the impact of circumstances or events that arise after the date the forward - looking statement was made, except as required by applicable securities laws . You should not place undue reliance on any forward - looking statement and should consider the uncertainties and risks noted above, as well as the risks and uncertainties more fully discussed under the heading “Risk Factors” of Kamada’s 202 2 Annual Report on Form 20 - F (filed on March 15 , 202 3 ) as well as in Kamada’s recent Forms 6 - K filed with the U . S . Securities and Exchange Commission . 2 Kamada / November 2023
6 FDA approved products ; global commercial network selling in over 30 countries 2023 revenues guidance of $138M - $146M; Adjusted EBITDA of $22M - $26M; rapidly growing; positive cash - flow; strong balance sheet Multiple growth drivers with limited downside ri sk and significant upside potential KAMADA HIGHLIGHTS 6 3 Kamada is a commercial stage global biopharmaceutical company with a portfolio of marketed products indicated for rare and serious conditions The company is a leader in the specialty plasma - derived field focused on diseases of limited treatment alternatives The company is advancing an innovative development pipeline targeting areas of significant unmet medical need Kamada / November 2023
FINANCIAL GROWTH TRAJECTORY Adjusted EBITDA is defined as net income, plus (i) tax expense, (ii) financial income (expense), net, (iii) depreciation and amortization ; and (v) non - cash share - based compensation expenses 4 104 129 138 - 146 2021 2022 2023 Revenues US$M 6 18 22 - 26 2021 2022 2023 Adjusted EBITDA US$M 2023 represents annual guidance 2023 represents annual guidance Kamada / November 2023 Strong First 9 - Month Results and Expected Continued Momentum Anticipated to Drive Full - Year 2023 Adjusted EBITDA Growth (mid point represents approx. 35% increase YoY)
o Product launched in the U.S in 2018 in collaboration with Kedrion o Total U.S market size > $150M o Only anti - Rabies IgG product with FDA approved label confirming safety and effectiveness in children KEDRAB Anti - Rabies Immune Globulin 12 16 18 12 16 16 31 24 25 36 10 % 20 % 23 % 27 % 32 % 0% 5% 10% 15% 20% 25% 30% 35% 0 5 10 15 20 25 30 35 40 2018 2019 2020 2021 2022 KEDRAB US Revenues (US$M) Kamada Kedrion Market Share Kamada / November 2023 5
$60M STRATEGIC INVESTMENT BY FIMI 6 Kamada / November 2023 o Proceeds from the private placement are expected to be used to accelerate the growth of the Company’s existing business and execution of strategic business development opportunities o Approximately 12.6 million ordinary shares at a price of $4.75 per share. Represents the average closing price of the Company’s shares on NASDAQ during the 20 trading days prior to the date of the agreement o Following the investment, FIMI beneficially own approximately 38% of Kamada’s outstanding ordinary shares and is a controlling shareholder of the Company, within the meaning of the Israeli Companies Law, 1999. o Secured a strategic share purchase agreement with FIMI Opportunity Funds , the leading private equity firm in Israel and an existing significant Kamada shareholder to purchase $60 million of the Company ordinary ’s shares in a private placement
FDA - APPROVED S PECIALITY PLASMA PRODUCTS; KEY FOCUS ON TRANSPLANTATION & RARE CONDITIONS KEDRAB/KAMRAB® [Rabies Immune Globulin (Human)] Post exposure prophylaxis of rabies infection CYTOGAM® [Cytomegalovirus Immune Globulin Intravenous (Human)] Prophylaxis of cytomegalovirus disease associated with transplantation VARIZIG® [Varicella Zoster Immune Globulin (Human)] Post - exposure prophylaxis of varicella in high - risk patient groups HEPGAM B® [Hepatitis B Immune Globulin (Human)] Prevention of HBV recurrence following liver transplantation WINRHO® [Rho(D) Immune Globulin (Human)] Treatment of immune thermobocytopunic purpura (ITP) & suppression of Rh isoimmunization (HDN) GLASSIA® [Alpha1 - Proteinase Inhibitor (Human)] Augmentation therapy for Alpha - 1 Antitrypsin Deficiency (AATD) Kamada / November 2023 7
CYTOGAM is the only plasma - derived IgG approved in the US and Canada for its indication o Indicated for prophylaxis of CMV disease in kidney, lung, liver, pancreas, heart and heart / lung transplants, an area of significant unmet medical need. International guidelines for the management of CMV in solid organ transplantation provide recommendations for prophylaxis in high - risk groups o Significant growth opportunities in the US, Canada and the international markets as volume of transplants continues to increase . o CYTOGAM manufactured at the Company’s facility in Israel is now available for commercial sales in the U . S . Availability in Canada is expected by the end of this year CYTOGAM CMV Immune Globulin Kamada / November 2023 8 o New clinical data highlighting five - year real - world survival benefits of high risk cmv mismatch lung transplant patients receiving CYTOGAM were presented at IDweek 2023 o Established a Scientific Advisory Board, consisting of eight U . S . based world - renowned thought leaders in the solid organ transplantation field, focuses on U . S . clinical program for CYTOGAM including new opportunities and future R&D possibilities
STRATEGIC ENTRY INTO THE U.S. PLASMA COLLECTION MARKET 9 Kamada / November 2023
STRATEGIC ENTRY INTO THE U.S. PLASMA COLLECTION MARKET Kamada Plasma was established in Q1 20 21 through the acquisition of an FDA - licensed plasma collection center in Texas, focusing on collecting hyper - immune plasma for specialty IgG’s o Strategic transaction which advances Kamad a ’s objective to evolve into a fully integrated specialty plasma company, enhancing self - supply for our hyperimmune products o Planning to open additional centers in the US, collecting hyper - immune plasma as well as normal source plasma (NSP) o Average annual revenues of a mature collection center ranges between $8M - $10M 10 Kamada / November 2023
o Non - Invasive, at - home treatment. Expected better ease of use and quality of life for AATD patients than current IV SOC o The leading new innovative AATD treatment in advanced clinical stage (Ph - 3) o Most effective mode of treatment for delivering therapeutic amounts of AAT directly into the airways o Studied in more than 200 individuals to date, with an established safety profile o Positive recent scientific advice from EMA : reconfirms overall study design and acknowledges the statistically and clinically meaningful FEV1 results demonstrated in previously study o Only 1/8th of the IV AAT dosing, more cost - effective ; Favorable market access landscape o To date enrolled over 30% of the overall required enrollment to the study o Substantial opportunity in over a $1 billion market Global, double - blind, randomized, placebo - controlled pivotal Phase 3 clinical trial to test the safety and efficacy of inhaled AAT in patients with AATD. Study design meet FDA and EMA’s requirements 11 Kamada / November 2023 INHALED AAT PHASE 3 PIVOTAL STUDY
RECENTLY APPOINTED INDEPENDENT DIRECTORS 12 Kamada / November 2023 Prof . Benjamin Dekel currently serves as the Founder and Chief Scientist of RenoVate Biopharmaceuticals Ltd . , as director at Sagol Center for Regenerative Medicine, Tel Aviv University ; as Vice - Dean, School of Medicine, Tel Aviv University ; Chief, Pediatric Nephrology and Pediatric Stem Cell Research Institute, Sheba Medical Center ; as a member of the Higher Committee on Cell and Gene Therapy, Israel Ministry of Health ; and as a member of the Scientific Advisory Board, Stemrad , Ltd . From June 2009 until June 2020 , Prof . Dekel served as Chief Scientist and a member of the board of directors of KidneyCure Inc . In 2011 , Prof . Dekel Served as a Visiting Scholar at Stanford University . From January 2003 to January 2005 , Prof . Dekel Served as a Fellow at the Weizmann Institute . Prof . Dekel holds an MD degree in Medicine from the Technion — Israel Institute of Technology and a PhD in Immunology & Transplantation Biology from the Weizmann Institute . Assaf Itshayek has over 15 years of hi - tech industry experience in senior management and finance executive positions in different industries (including online, fintech and energy) . Mr . Itshayek currently serves as a member of the board of directors of GoTo Global Ltd . , Qira Ltd . and Trinity Audio Ltd . From June 2021 until October 2022 , Mr . Itshayek served as the chief executive officer of NeraTech Media Ltd . Prior thereto, from November 2012 until June 2021 , Mr . Itshayek was at Somoto Ltd . (TASE : SMTO), initially as the chief financial officer and from December 2017 , as the chief executive officer . Prior thereto, Mr . Itshayek served as the chief financial officer of BlueSnap Inc . (from February 2021 until January 2021 ) and Digital Power Corporation Ltd . (June 2009 - May 2011 ) and served as the corporate controller of Metalink Ltd . from June 2006 until August 2008 . From December 1999 until July 2006 , Mr . Itshayek served as a TMT senior audit manager at Deloitte Brightman Almagor Zohar & Co . , a Firm in the Deloitte Global Network . Mr . Itshayek holds a B . A . degree in Business Administration and Accountancy from the College of Management and an M . B . A . degree from Tel Aviv University .
9M & Q3 SUMMARY FINANCIAL DATA 13 Kamada / November 2023 Details Q3/ 20 22 Q3/2023 9M/ 20 22 9M/2023 US $ M 25.6 31.4 67.2 86.4 PROPRIETARY 6.6 6.5 16.7 19.7 DISTRIBUTION 26% and 18% YoY increase for 9M & Q3, respectively 32.2 37.9 83.9 106.1 TOTAL REVENUES 12.9 14.8 31.4 41.1 GROSS PROFIT 40% 39% 37% 39% GROSS MARGIN (10.3) (10.4) (30.9) (33.8) OPEX 0.5 3.2 (5.3) 3.2 NET PROFIT 67% and 31% YoY increase for 9M & Q3, respectively 6.0 7.9 10.6 17.7 Adjusted EBITDA 31.3 52.6 CASH Including acquisition related intangible assets ($138M @ September 23) 319.6 337.1 TOTAL ASSETS 5 - year term loan paid down in full during Q3 - 23 18.5 0.0 BANK LOAN Acquisition related contingent consideration 85.7 72.1 CONTINGENT LIABILITIES 172.6 238.4 EQUITY
KAMADA INVESTMENT HIGHLIGHTS 14 Kamada / November 2023 A global leader; focused on areas of limited treatment alternatives Financially stable; profitable; cash - generating; continued double digit growth 6 FDA approved products with significant worldwide growth potential Leading innovative product for AAT Deficiency in late stage development; Targeting a market of over $1B Significant upside potential with limited downside
November 202 3 THANK YOU WWW.KAMADA.COM
Non - IFRS measures – Adjusted EBITDA Q3/ 20 22 Q3/2023 9M/ 20 22 9M/2023 US $ M 0.5 3.2 (5.3) 3.2 Net loss 0.0 0.1 0.1 0.2 Taxes on income 2.0 1.3 5.9 3.4 Revaluation of Acquisition related contingent consideration 0.0 (0.2) (0.2) 0.5 Other financial expense, net 1.8 1.8 5.3 5.3 Amortization of acquisition related intangible assets 1.3 1.4 3.9 4.2 Other depreciation and amortization expenses 0.4 0.3 0.9 0.9 Non - cash share - based compensation expenses 6.0 7.9 10.6 17.7 Adjusted EBITDA Kamada / November 2023 16
Exhibit 99.3
KAMADA LTD.
CONDENSED CONSOLIDATED INTERIM
FINANCIAL STATEMENTS
AS AT SEPTEMBER 30, 2023
TABLE OF CONTENTS
- - - - - - - - - - -
KAMADA LTD.
Condensed Consolidated Interim Statements of Financial Position
| |
As of September 30, | | |
As of December 31, | |
| |
2023 | | |
2022 | | |
2022 | |
| |
Unaudited | | |
Audited | |
| |
| | |
| | |
| |
Assets | |
| | |
| | |
| |
Current Assets | |
| | |
| | |
| |
Cash and cash equivalents | |
$ | 52,603 | | |
$ | 31,252 | | |
$ | 34,258 | |
Trade receivables, net | |
| 25,107 | | |
| 23,997 | | |
| 27,252 | |
Other accounts receivables | |
| 1,648 | | |
| 6,884 | | |
| 8,710 | |
Inventories | |
| 73,795 | | |
| 73,029 | | |
| 68,785 | |
Total Current Assets | |
| 153,153 | | |
| 135,162 | | |
| 139,005 | |
| |
| | | |
| | | |
| | |
Non-Current Assets | |
| | | |
| | | |
| | |
Property, plant and equipment, net | |
| 27,362 | | |
| 25,898 | | |
| 26,157 | |
Right-of-use assets | |
| 5,494 | | |
| 2,793 | | |
| 2,568 | |
Intangible assets, Goodwill and other long-term assets | |
| 142,501 | | |
| 148,620 | | |
| 147,072 | |
Contract assets | |
| 8,546 | | |
| 7,164 | | |
| 7,577 | |
Total Non-Current Assets | |
| 183,903 | | |
| 184,475 | | |
| 183,374 | |
Total Assets | |
$ | 337,056 | | |
$ | 319,637 | | |
$ | 322,379 | |
Liabilities | |
| | | |
| | | |
| | |
Current Liabilities | |
| | | |
| | | |
| | |
Current maturities of bank loans | |
$ | - | | |
$ | 4,444 | | |
$ | 4,444 | |
Current maturities of lease liabilities | |
| 1,138 | | |
| 1,004 | | |
| 1,016 | |
Current maturities of other long term liabilities | |
| 15,989 | | |
| 25,095 | | |
| 29,708 | |
Trade payables | |
| 12,812 | | |
| 30,619 | | |
| 32,917 | |
Other accounts payables | |
| 7,318 | | |
| 7,948 | | |
| 7,585 | |
Deferred revenues | |
| 15 | | |
| 40 | | |
| 35 | |
Total Current Liabilities | |
| 37,272 | | |
| 69,150 | | |
| 75,705 | |
| |
| | | |
| | | |
| | |
Non-Current Liabilities | |
| | | |
| | | |
| | |
Bank loans | |
| - | | |
| 14,074 | | |
| 12,963 | |
Lease liabilities | |
| 4,717 | | |
| 2,414 | | |
| 2,177 | |
Contingent consideration | |
| 19,642 | | |
| 20,705 | | |
| 17,534 | |
Other long-term liabilities | |
| 36,477 | | |
| 39,915 | | |
| 37,308 | |
Deferred revenues | |
| - | | |
| 15 | | |
| - | |
Employee benefit liabilities, net | |
| 558 | | |
| 813 | | |
| 672 | |
Total Non-Current Liabilities | |
| 61,394 | | |
| 77,936 | | |
| 70,654 | |
| |
| | | |
| | | |
| | |
Shareholder’s Equity | |
| | | |
| | | |
| | |
Ordinary shares | |
| 15,020 | | |
| 11,732 | | |
| 11,734 | |
Additional paid in capital net | |
| 265,700 | | |
| 210,355 | | |
| 210,495 | |
Capital reserve due to translation to presentation currency | |
| (3,490 | ) | |
| (3,490 | ) | |
| (3,490 | ) |
Capital reserve from hedges | |
| (98 | ) | |
| (257 | ) | |
| (88 | ) |
Capital reserve from share-based payments | |
| 6,198 | | |
| 5,427 | | |
| 5,505 | |
Capital reserve from employee benefits | |
| 318 | | |
| 212 | | |
| 348 | |
Accumulated deficit | |
| (45,258 | ) | |
| (51,428 | ) | |
| (48,484 | ) |
Total Shareholder’s Equity | |
| 238,390 | | |
| 172,551 | | |
| 176,020 | |
Total Liabilities and Shareholder’s Equity | |
$ | 337,056 | | |
$ | 319,637 | | |
$ | 322,379 | |
The accompanying notes are an integral part of
these condensed consolidated interim financial statements.
KAMADA LTD.
Condensed Consolidated Interim Statements of Profit or Loss and Other Comprehensive Income
| |
Nine months period ended | | |
Three months period ended | | |
Year ended | |
| |
September 30, | | |
September 30, | | |
December 31, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2022 | |
| |
Unaudited | | |
Unaudited | | |
Audited | |
| |
| | |
| | |
| | |
| | |
| |
Revenues from proprietary products | |
$ | 86,437 | | |
$ | 67,198 | | |
$ | 31,436 | | |
$ | 25,580 | | |
$ | 102,598 | |
Revenues from distribution | |
| 19,650 | | |
| 16,702 | | |
| 6,498 | | |
| 6,637 | | |
| 26,741 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total revenues | |
| 106,087 | | |
| 83,900 | | |
| 37,934 | | |
| 32,217 | | |
| 129,339 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Cost of revenues from proprietary products | |
| 47,863 | | |
| 37,856 | | |
| 17,447 | | |
| 13,151 | | |
| 58,229 | |
Cost of revenues from distribution | |
| 17,146 | | |
| 14,632 | | |
| 5,684 | | |
| 6,196 | | |
| 24,407 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total cost of revenues | |
| 65,009 | | |
| 52,488 | | |
| 23,131 | | |
| 19,347 | | |
| 82,636 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Gross profit | |
| 41,078 | | |
| 31,412 | | |
| 14,803 | | |
| 12,870 | | |
| 46,703 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Research and development expenses | |
| 10,694 | | |
| 10,181 | | |
| 3,180 | | |
| 3,118 | | |
| 13,172 | |
Selling and marketing expenses | |
| 11,573 | | |
| 10,435 | | |
| 3,711 | | |
| 3,843 | | |
| 15,284 | |
General and administrative expenses | |
| 10,603 | | |
| 9,481 | | |
| 3,701 | | |
| 3,165 | | |
| 12,803 | |
Other expenses | |
| 920 | | |
| 801 | | |
| (157 | ) | |
| 182 | | |
| 912 | |
Operating income (loss) | |
| 7,288 | | |
| 514 | | |
| 4,368 | | |
| 2,562 | | |
| 4,532 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Financial income | |
| 92 | | |
| 32 | | |
| 67 | | |
| 29 | | |
| 91 | |
Income (expenses) in respect of currency exchange differences and derivatives instruments, net | |
| 726 | | |
| 756 | | |
| 553 | | |
| 163 | | |
| 298 | |
Financial Income (expense) in respect of contingent consideration and other long- term liabilities. | |
| (3,358 | ) | |
| (5,924 | ) | |
| (1,288 | ) | |
| (2,049 | ) | |
| (6,266 | ) |
Financial expenses | |
| (1,343 | ) | |
| (583 | ) | |
| (404 | ) | |
| (211 | ) | |
| (914 | ) |
Income (expense) before tax on income | |
| 3,405 | | |
| (5,205 | ) | |
| 3,296 | | |
| 494 | | |
| (2,259 | ) |
Taxes on income | |
| 179 | | |
| 60 | | |
| 73 | | |
| 10 | | |
| 62 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net income (loss) | |
$ | 3,226 | | |
$ | (5,265 | ) | |
$ | 3,223 | | |
$ | 484 | | |
$ | (2,321 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Other comprehensive income (loss) : | |
| | | |
| | | |
| | | |
| | | |
| | |
Amounts that will be or that have been reclassified to profit or loss when specific conditions are met: | |
| | | |
| | | |
| | | |
| | | |
| | |
Gain (loss) on cash flow hedges | |
| (334 | ) | |
| (830 | ) | |
| (90 | ) | |
| (46 | ) | |
| (776 | ) |
Net amounts transferred to the statement of profit or loss for cash flow hedges | |
| 324 | | |
| 519 | | |
| 59 | | |
| 231 | | |
| 634 | |
Items that will not be reclassified to profit or loss in subsequent periods: | |
| | | |
| | | |
| | | |
| | | |
| | |
Remeasurement gain (loss) from defined benefit plan | |
| (30 | ) | |
| 361 | | |
| (106 | ) | |
| (59 | ) | |
| 497 | |
Total comprehensive income (loss) | |
$ | 3,186 | | |
$ | (5,215 | ) | |
$ | 3,086 | | |
$ | 610 | | |
$ | (1,966 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Earnings per share attributable to equity holders of the Company: | |
| | | |
| | | |
| | | |
| | | |
| | |
Basic net earnings per share | |
$ | 0.07 | | |
$ | (0.12 | ) | |
$ | 0.07 | | |
$ | 0.01 | | |
$ | (0.05 | ) |
Diluted net earnings per share | |
$ | 0.06 | | |
$ | (0.12 | ) | |
$ | 0.06 | | |
$ | 0.01 | | |
$ | (0.05 | ) |
The accompanying notes are an integral part of
these condensed consolidated interim financial statements.
KAMADA LTD.
Condensed Consolidated Interim Statements of Changes in Equity
| |
Share | | |
Additional paid in | | |
Capital reserve due to translation to presentation | | |
Capital reserve from | | |
Capital
reserve from sharebased | | |
Capital reserve from employee | | |
Accumulated | | |
Total | |
| |
capital | | |
capital | | |
currency | | |
hedges | | |
payments | | |
benefits | | |
deficit | | |
equity | |
| |
Unaudited | |
| |
In thousands | |
Balance as of January 1, 2023 (audited) | |
$ | 11,734 | | |
$ | 210,495 | | |
$ | (3,490 | ) | |
$ | (88 | ) | |
$ | 5,505 | | |
$ | 348 | | |
$ | (48,484 | ) | |
$ | 176,020 | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 3,226 | | |
| 3,226 | |
Other comprehensive income (loss) | |
| - | | |
| - | | |
| - | | |
| (10 | ) | |
| - | | |
| (30 | ) | |
| - | | |
| (40 | ) |
Total comprehensive income (loss) | |
| - | | |
| - | | |
| - | | |
| (10 | ) | |
| - | | |
| (30 | ) | |
| 3,226 | | |
| 3,186 | |
Issuance of ordinary shares, net of issuance cost | |
| 3,283 | | |
| 54,948 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 58,231 | |
Exercise and forfeiture of share-based payment into shares | |
| 3 | | |
| 257 | | |
| - | | |
| - | | |
| (257 | ) | |
| - | | |
| - | | |
| 3 | |
Cost of share-based payment | |
| - | | |
| - | | |
| - | | |
| - | | |
| 950 | | |
| - | | |
| - | | |
| 950 | |
Balance as of September 30, 2023 | |
$ | 15,020 | | |
$ | 265,700 | | |
$ | (3,490 | ) | |
$ | (98 | ) | |
$ | 6,198 | | |
$ | 318 | | |
$ | (45,258 | ) | |
$ | 238,390 | |
| |
Share | | |
Additional paid in | | |
Capital reserve due to translation to presentation | | |
Capital reserve from | | |
Capital reserve from sharebased | | |
Capital reserve from employee | | |
Accumulated | | |
Total | |
| |
capital | | |
capital | | |
currency | | |
hedges | | |
payments | | |
benefits | | |
deficit | | |
equity | |
| |
Unaudited | |
| |
In thousands | |
Balance as of January 1, 2022 (audited) | |
$ | 11,725 | | |
$ | 210,204 | | |
$ | (3,490 | ) | |
$ | 54 | | |
$ | 4,643 | | |
$ | (149 | ) | |
$ | (46,163 | ) | |
$ | 176,824 | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (5,265 | ) | |
| (5,265 | ) |
Other comprehensive income (loss) | |
| - | | |
| - | | |
| - | | |
| (311 | ) | |
| - | | |
| 361 | | |
| - | | |
| 50 | |
Total comprehensive income (loss) | |
| - | | |
| - | | |
| - | | |
| (311 | ) | |
| - | | |
| 361 | | |
| (5,265 | ) | |
| (5,215 | ) |
Exercise and forfeiture of share-based payment into shares | |
| 7 | | |
| 151 | | |
| - | | |
| - | | |
| (151 | ) | |
| - | | |
| - | | |
| 7 | |
Cost of share-based payment | |
| - | | |
| - | | |
| - | | |
| - | | |
| 935 | | |
| - | | |
| - | | |
| 935 | |
Balance as of September 30, 2022 | |
$ | 11,732 | | |
$ | 210,355 | | |
$ | (3,490 | ) | |
$ | (257 | ) | |
$ | 5,427 | | |
$ | 212 | | |
$ | (51,428 | ) | |
$ | 172,551 | |
The accompanying notes are an integral part of
these condensed consolidated interim financial statements.
KAMADA LTD.
Condensed Consolidated Interim Statements of Changes in Equity
| |
Share | | |
Additional paid in | | |
Capital reserve due to translation to presentation | | |
Capital reserve from | | |
Capital reserve from sharebased | | |
Capital reserve from employee | | |
Accumulated | | |
Total | |
| |
capital | | |
capital | | |
currency | | |
hedges | | |
payments | | |
benefits | | |
deficit | | |
equity | |
| |
Unaudited | |
| |
In thousands | |
Balance as of July 1, 2023 | |
$ | 11,737 | | |
$ | 210,727 | | |
$ | (3,490 | ) | |
$ | (67 | ) | |
$ | 5,902 | | |
$ | 424 | | |
$ | (48,481 | ) | |
$ | 176,752 | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 3,223 | | |
| 3,223 | |
Other comprehensive income (loss) | |
| - | | |
| - | | |
| - | | |
| 32 | | |
| - | | |
| (115 | ) | |
| - | | |
| (83 | ) |
Total comprehensive income (loss) | |
| - | | |
| - | | |
| - | | |
| 32 | | |
| - | | |
| (115 | ) | |
| 1,812 | | |
| 1,729 | |
Issuance of ordinary shares, net of issuance cost | |
| 3,283 | | |
| 54,948 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 58,231 | |
Exercise and forfeiture of share-based payment into shares | |
| - | | |
| 25 | | |
| - | | |
| - | | |
| (25 | ) | |
| - | | |
| - | | |
| - | |
Cost of share-based payment | |
| - | | |
| - | | |
| - | | |
| - | | |
| 321 | | |
| - | | |
| - | | |
| 321 | |
Balance as of September 30, 2023 | |
$ | 15,020 | | |
$ | 265,700 | | |
$ | (3,490 | ) | |
$ | (98 | ) | |
$ | 6,198 | | |
$ | 318 | | |
$ | (45,258 | ) | |
$ | 238,390 | |
| |
Share capital | | |
Additional paid in capital | | |
Capital reserve due to translation to presentation currency | | |
Capital reserve from hedges | | |
Capital reserve from sharebased payments | | |
Capital reserve from employee benefits | | |
Accumulated deficit | | |
Total equity | |
| |
Unaudited | |
| |
In thousands | |
Balance as of July 1, 2022 | |
$ | 11,731 | | |
$ | 210,319 | | |
$ | (3,490 | ) | |
$ | (442 | ) | |
$ | 5,097 | | |
$ | 271 | | |
$ | (51,912 | ) | |
$ | 171,574 | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 484 | | |
| 484 | |
Other comprehensive income (loss) | |
| - | | |
| - | | |
| - | | |
| 185 | | |
| - | | |
| (59 | ) | |
| - | | |
| 126 | |
Total comprehensive income (loss) | |
| - | | |
| - | | |
| - | | |
| 185 | | |
| - | | |
| (59 | ) | |
| 484 | | |
| 610 | |
Exercise and forfeiture of share-based payment into shares | |
| 1 | | |
| 36 | | |
| - | | |
| - | | |
| (36 | ) | |
| - | | |
| - | | |
| 1 | |
Cost of share-based payment | |
| - | | |
| - | | |
| - | | |
| - | | |
| 366 | | |
| - | | |
| - | | |
| 366 | |
Balance as of September 30, 2022 | |
$ | 11,732 | | |
$ | 210,355 | | |
$ | (3,490 | ) | |
$ | (257 | ) | |
$ | 5,427 | | |
$ | 212 | | |
$ | (51,428 | ) | |
$ | 172,551 | |
The accompanying notes are an integral part of
these condensed consolidated interim financial statements.
KAMADA LTD.
Condensed Consolidated Interim Statements of Changes in Equity
| |
Share capital | | |
Additional paid in capital | | |
Capital reserve due to translation to presentation currency | | |
Capital reserve from hedges | | |
Capital reserve from sharebased payments | | |
Capital reserve from employee benefits | | |
Accumulated deficit | | |
Total equity | |
| |
Audited | |
| |
In thousands | |
Balance as of January 1, 2022 (audited) | |
$ | 11,725 | | |
$ | 210,204 | | |
$ | (3,490 | ) | |
$ | 54 | | |
$ | 4,643 | | |
$ | (149 | ) | |
$ | (46,163 | ) | |
$ | 176,824 | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (2,321 | ) | |
| (2,321 | ) |
Other comprehensive income (loss) | |
| - | | |
| - | | |
| - | | |
| (142 | ) | |
| - | | |
| 497 | | |
| - | | |
| 355 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Total comprehensive income (loss) | |
| - | | |
| - | | |
| - | | |
| (142 | ) | |
| - | | |
| 497 | | |
| (2,321 | ) | |
| (1,966 | ) |
Exercise and forfeiture of share-based payment into shares | |
| 9 | | |
| 291 | | |
| - | | |
| - | | |
| (291 | ) | |
| | | |
| - | | |
| 9 | |
Cost of share-based payment | |
| - | | |
| - | | |
| - | | |
| - | | |
| 1,153 | | |
| | | |
| - | | |
| 1,153 | |
Balance as of December 31, 2022 | |
$ | 11,734 | | |
$ | 210,495 | | |
$ | (3,490 | ) | |
$ | (88 | ) | |
$ | 5,505 | | |
$ | 348 | | |
$ | (48,484 | ) | |
$ | 176,020 | |
The accompanying notes are an integral part of
these condensed consolidated interim financial statements.
KAMADA LTD.
Condensed consolidated interim statements of cash flows
| |
Nine months period Ended | | |
Three months period Ended | | |
Year Ended | |
| |
September, 30 | | |
September, 30 | | |
December 31, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2022 | |
| |
Unaudited | | |
Audited | |
| |
U.S Dollars In thousands | |
Cash Flows from Operating Activities | |
| | |
| | |
| | |
| | |
| |
Net income (loss) | |
$ | 3,226 | | |
$ | (5,265 | ) | |
$ | 3,223 | | |
$ | 484 | | |
$ | (2,321 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Adjustments to reconcile net income to net cash provided by (used in) operating activities: | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Adjustments to the profit or loss items: | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Depreciation and impairment | |
| 9,506 | | |
| 9,143 | | |
| 3,179 | | |
| 3,055 | | |
| 12,155 | |
Financial expenses (income), net | |
| 3,883 | | |
| 5,719 | | |
| 1,072 | | |
| 2,068 | | |
| 6,791 | |
Cost of share-based payment | |
| 941 | | |
| 935 | | |
| 312 | | |
| 366 | | |
| 1,153 | |
Taxes on income | |
| 179 | | |
| 60 | | |
| 73 | | |
| 10 | | |
| 62 | |
Loss (gain) from sale of property and equipment | |
| (5 | ) | |
| - | | |
| - | | |
| - | | |
| - | |
Change in employee benefit liabilities, net | |
| (144 | ) | |
| (106 | ) | |
| (104 | ) | |
| (10 | ) | |
| (111 | ) |
| |
| 14,360 | | |
| 15,751 | | |
| 4,532 | | |
| 5,489 | | |
| 20,050 | |
Changes in asset and liability items: | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Decrease (increase) in trade receivables, net | |
| 2,078 | | |
| 10,744 | | |
| (618 | ) | |
| (6,358 | ) | |
| 7,603 | |
Decrease (increase) in other accounts receivables | |
| 2,716 | | |
| 2,917 | | |
| 1,177 | | |
| 844 | | |
| (578 | ) |
Decrease (increase) in inventories | |
| (5,011 | ) | |
| (5,606 | ) | |
| 6,441 | | |
| (8,509 | ) | |
| (1,361 | ) |
Decrease (increase) in deferred expenses | |
| 2,763 | | |
| (2,596 | ) | |
| (279 | ) | |
| (2,112 | ) | |
| (1,340 | ) |
Increase (decrease) in trade payables | |
| (18,617 | ) | |
| 5,895 | | |
| (13,181 | ) | |
| 13,738 | | |
| 7,055 | |
Increase (decrease) in other accounts payables | |
| (359 | ) | |
| 566 | | |
| 49 | | |
| 2,083 | | |
| 290 | |
Decrease in deferred revenues | |
| (20 | ) | |
| - | | |
| (23 | ) | |
| - | | |
| (20 | ) |
| |
| (16,450 | ) | |
| 11,920 | | |
| (6,434 | ) | |
| (314 | ) | |
| 11,649 | |
Cash received (paid) during the period for: | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Interest paid | |
| (1,149 | ) | |
| (550 | ) | |
| (405 | ) | |
| (170 | ) | |
| (853 | ) |
Interest received | |
| 92 | | |
| 15 | | |
| 67 | | |
| 12 | | |
| 97 | |
Taxes paid | |
| (174 | ) | |
| (27 | ) | |
| (62 | ) | |
| (9 | ) | |
| (36 | ) |
| |
| (1,231 | ) | |
| (562 | ) | |
| (400 | ) | |
| (167 | ) | |
| (792 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net cash provided by (used in) operating activities | |
$ | (95 | ) | |
$ | 21,844 | | |
$ | 921 | | |
$ | 5,492 | | |
$ | 28,586 | |
KAMADA LTD.
Condensed consolidated interim statements of cash flows
| |
Nine months period Ended | | |
Three months period Ended | | |
Year Ended | |
| |
September, 30 | | |
September, 30 | | |
December 31, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2022 | |
| |
Unaudited | | |
Audited | |
| |
U.S Dollars In thousands | |
Cash Flows from Investing Activities | |
| | |
| | |
| | |
| | |
| |
| |
| | |
| | |
| | |
| | |
| |
Purchase of property and equipment and intangible assets | |
$ | (3,876 | ) | |
$ | (2,807 | ) | |
$ | (1,729 | ) | |
$ | (1,616 | ) | |
$ | (3,784 | ) |
Proceeds from sale of property and equipment | |
| 6 | | |
| - | | |
| - | | |
| - | | |
| - | |
Net cash provided by (used in) investing activities | |
| (3,870 | ) | |
| (2,807 | ) | |
| (1,729 | ) | |
| (1,616 | ) | |
| (3,784 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Cash Flows from Financing Activities | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Proceeds from exercise of share base payments | |
| 3 | | |
| 7 | | |
| - | | |
| 1 | | |
| 9 | |
Repayment of lease liabilities | |
| (768 | ) | |
| (842 | ) | |
| (251 | ) | |
| (269 | ) | |
| (1,098 | ) |
Repayment of long-term loans | |
| (17,407 | ) | |
| (1,517 | ) | |
| (15,185 | ) | |
| (1,116 | ) | |
| (2,628 | ) |
Repayment of other long-term liabilities | |
| (17,500 | ) | |
| (4,120 | ) | |
| (11,500 | ) | |
| (877 | ) | |
| (5,626 | ) |
Proceeds from issuance of ordinary shares, net | |
| 58,231 | | |
| - | | |
| 58,231 | | |
| - | | |
| - | |
Net cash provided by (used in) financing activities | |
| 22,559 | | |
| (6,472 | ) | |
| 31,295 | | |
| (2,261 | ) | |
| (9,343 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Exchange differences on balances of cash and cash equivalent | |
| (249 | ) | |
| 100 | | |
| 328 | | |
| (296 | ) | |
| 212 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Increase (decrease) in cash and cash equivalents | |
| 18,345 | | |
| 12,665 | | |
| 30,815 | | |
| 1,319 | | |
| 15,671 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Cash and cash equivalents at the beginning of the period | |
| 34,258 | | |
| 18,587 | | |
| 21,788 | | |
| 29,933 | | |
| 18,587 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Cash and cash equivalents at the end of the period | |
$ | 52,603 | | |
$ | 31,252 | | |
$ | 52,603 | | |
$ | 31,252 | | |
$ | 34,258 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Significant non-cash transactions | |
| | | |
| | | |
| | | |
| | | |
| | |
Right-of-use asset recognized with corresponding lease liability | |
$ | 3,880 | | |
$ | 526 | | |
$ | 295 | | |
$ | 230 | | |
$ | 551 | |
Purchase of property and equipment and Intangible assets | |
$ | 681 | | |
$ | 134 | | |
$ | 681 | | |
$ | 134 | | |
$ | 618 | |
The accompanying notes are an integral part of
these condensed consolidated interim financial statements.
KAMADA LTD.
Notes to the Condensed Consolidated Interim Financial Statements
Note 1:- General
General description of the Company
and its activity
Kamada Ltd. (the “Company”)
is a commercial stage global biopharmaceutical company with a portfolio of marketed products indicated for rare and serious conditions
and a leader in the specialty plasma-derived field, focused on diseases of limited treatment alternatives. The Company is also advancing
an innovative development pipeline targeting areas of significant unmet medical need. The Company’s strategy is focused on driving
profitable growth from its significant commercial catalysts as well as its manufacturing and development expertise in the plasma-derived
and biopharmaceutical fields. The Company’s commercial products portfolio includes six FDA approved plasma-derived biopharmaceutical
products CYTOGAM®, KEDRAB®, WINRHO SDF®, VARIZIG®, HEPAGAM B® and GLASSIA®, as well as KAMRAB®, KAMRHO (D)
® and two types of equine-based anti-snake venom (ASV) products. The Company distributes its commercial products portfolio directly,
and through strategic partners or third-party distributors in more than 30 countries, including the U.S., Canada, Israel, Russia, Argentina,
Brazil, India, Australia and other countries in Latin America, Europe, Middle East and Asia. The Company leverages its expertise and
presence in the Israeli market to distribute, for use in Israel, more than 25 pharmaceutical products that are supplied by international
manufacturers. During recent years added eleven biosimilar products to its Israeli distribution portfolio, which, subject to European
Medicines Agency (EMA) and the Israeli Ministry of Health approvals, are expected to be launched in Israel through 2028. The Company
owns an FDA licensed plasma collection center in Beaumont, Texas which currently specializes in the collection of hyper-immune plasma
used in the manufacture of KAMRHO (D). In addition to the Company’s commercial operation, it invests in research and development
of new product candidates. The Company’s leading investigational product is an inhaled AAT for the treatment of AAT deficiency,
for which it is continuing to progress the InnovAATe clinical trial, a randomized, double-blind, placebo-controlled, pivotal Phase 3
trial.
In November 2021, the Company acquired
CYTOGAM, WINRHO SDF, VARIZIG and HEPGAM B from Saol Therapeutics Ltd. (“Saol”). The acquisition of this portfolio furthered
the Company’s core objective to become a fully integrated specialty plasma company with strong commercial capabilities in the U.S.
market, as well as to expand to new markets, mainly in the Middle East/North Africa region, and to broaden the Company’s portfolio
offering in existing markets. The Company’s wholly owned U.S. subsidiary, Kamada Inc., is responsible for the commercialization
of the four products in the U.S. market, including direct sales to wholesalers and local distributers. Refer to Note 5 in our annual
Financial report for further details on this acquisition.
KAMADA LTD.
Notes to the Condensed Consolidated Interim Financial Statements
Note 2:- Significant Accounting Policies
| a. | Basis of preparation of the interim consolidated financial statements: |
The interim consolidated financial
statements have been prepared in accordance with generally accepted accounting principles for the preparation of financial statements
for interim periods, as prescribed in IAS 34, “Interim Financial Reporting”.
| b. | Implementation of new accounting standards: |
Amendment to IAS 1, Presentation
of Financial Statements: Classification of Liabilities as Current or Non-Current and subsequent amendment: Non-Current Liabilities
with Covenants
The Amendment, together with the subsequent
amendment to IAS 1 (see hereunder) replaces certain requirements for classifying liabilities as current or non-current. According to
the Amendment, a liability will be classified as non-current when the entity has the right to defer settlement for at least 12 months
after the reporting period, and it “has substance” and is in existence at the end of the reporting period. According to the
subsequent amendment, as published in October 2022, covenants with which the entity must comply after the reporting date do not affect
classification of the liability as current or non-current. Additionally, the subsequent amendment adds disclosure requirements for liabilities
subject to covenants within 12 months after the reporting date, such as disclosure regarding the nature of the covenants, the date they
need to be complied with and facts and circumstances that indicate the entity may have difficulty complying with the covenants. Furthermore,
the Amendment clarifies that the conversion option of a liability will affect its classification as current or non-current, other than
when the conversion option is recognized as equity.
The Amendment and subsequent amendment
are effective for reporting periods beginning on or after January 1, 2024 with earlier application being permitted. The Amendment and
subsequent amendment are applicable retrospectively, including an amendment to comparative data.
The Company believes that the adoption
of the Amendment will not have an effect on its financial statements.
KAMADA LTD.
Notes to the Condensed Consolidated Interim Financial Statements
Note 3:- Significant events in the reporting period
| a. | Grant
of options to the purchase ordinary shares of the Company to employees, executive officers: |
| 1. | On February 27, 2023, the Company’s Board of Directors approved the grant of options to purchase up to 147,000 options to purchase ordinary shares of the Company under the 2011 Plan and the US Appendix. |
The Company granted, out of the above
mentioned, to employees and executive officers the following:
Under the Israeli Share Option Plan:
| - | On February 27, 2023, 60,331 options to purchase the ordinary shares of the Company, at an exercise price of NIS 16.53 (USD 4.50) per share. The fair value of the options calculated on the date of grant using the binomial option valuation model was estimated at $108 thousands. |
| - | On March 01, 2023 3,333 options to purchase ordinary shares of the
Company, at an exercise price of NIS 16.63 (USD 4.57) per share. The fair value of the options calculated on the date of grant using the
binomial option valuation model was estimated on the date of grant at $5.7 thousands. |
| - | On March 02, 2023 40,000 options to purchase ordinary shares of the Company, at an exercise price of NIS 16.76 (USD 4.60) per share. The fair value of the options calculated on the date of grant using the binomial option valuation model was estimated on the date of grant at $71 thousands. |
| - | On April 23, 2023 40,000 options to purchase ordinary shares of the Company, at an exercise price of NIS 17.67 (USD 4.83) per share. The fair value of the options calculated on the date of grant using the binomial option valuation model was estimated on the date of grant at $65 thousands. |
Under the US Appendix:
| - | On February 27, 2023 3,333 options to purchase the ordinary shares of the Company, at an exercise price of USD 4.57 per share. The fair value of the options was estimated on the date of grant was estimated at $5.80 thousands. |
| 2. | On May 28, 2023, the Company’s Board of Directors approved the grant of 90,000 options to purchase
ordinary shares of the Company, under the Israeli Share Option Plan, at an exercise price of NIS 19.46 (USD 5.25) per share. The fair
value of the options calculated on the date of grant using the binomial option valuation model was estimated on the date of grant at $217
thousands. |
| 3. | On August 15, 2023 the Company’s Board of Directors approved the grant of 20,000
options to purchase ordinary shares of the Company, at an exercise price of NIS 20.07 (USD 5.33) per share. The fair value of the options
calculated on the date of grant using the binomial option valuation model was estimated on the date of grant at $36.8 thousands. |
KAMADA LTD.
Notes to the Condensed Consolidated Interim Financial Statements
Note 3:- Significant events in the reporting period (cont.)
| 4. | On August 21, 2023, the Company’s Board of Directors approved the grant of options to purchase up
to 54,650 options to purchase ordinary shares of the Company under the 2011 Plan and the US Appendix. |
The Company granted, out of the above
mentioned, to employees and executive officers the following:
Under the Israeli Share Option Plan:
| - | On August 21, 2023, 24,050 options to purchase the ordinary shares of the
Company, at an exercise price of NIS 21.54 (USD 5.68) per share. The fair value of the options calculated on the date of grant using the
binomial option valuation model was estimated at $48 thousands. |
| - | On September 26, 2023, 9,050 options to purchase ordinary shares of the Company, at an exercise price of NIS 20.60 (USD 5.39) per share. The fair value of the options calculated on the date of grant using the binomial option valuation model was estimated on the date of grant at $17 thousands. |
| - | On October 4, 2023, 2,500 options to purchase ordinary shares of the Company,
at an exercise price of NIS 21.51 (USD 5.39) per share. The fair value of the options calculated on the date of grant using the binomial
option valuation model was estimated on the date of grant at $5 thousands. |
Under the US Appendix:
| - | On August 21, 2023, 7,500 options to purchase ordinary shares of the Company, at an exercise price of USD 5.86 per share. The fair value of the options was estimated on the date of grant was estimated at $18 thousands. |
| - | On August 30, 2023, 9,050 options to purchase ordinary shares of the Company, at an exercise price of USD 5.91 per share. The fair value of the options was estimated on the date of grant was estimated at $22 thousands. |
| - | On September 25, 2023, 2,500 options to purchase the ordinary shares of the Company, at an exercise price of USD 5.47 per share. The fair value of the options was estimated on the date of grant was estimated at $5.5 thousands. |
| 5. | On September 7, 2023, Following the closing of the Private Placement to
FIMI, the Company granted to the External Board of Directors members 32,000 options to purchase ordinary shares of the Company, at an
exercise price of NIS 21.63 (USD 5.62) per share. The fair value of the options calculated on the date of grant using the binomial option
valuation model was estimated at $45 thousands. |
|
b. |
Private Placement with FIMI Opportunity Funds |
On September 7, 2023, the Company closed
a $60 million private placement (the “Private Placement”) with FIMI Opportunity Funds (“FIMI”), the leading private
equity firm in Israel and a large existing shareholder of the Company. Under the terms of the Private Placement, the Company issued an
aggregate of 12,631,579 ordinary shares to FIMI at a price of $4.75 per share (which represented the average closing price of the Company’s
shares on NASDAQ during the 20 trading days prior to the date of execution of the Private Placement). Following the closing of the Private
Placement, FIMI beneficially owns approximately 38% of the Company’s outstanding ordinary shares and became a controlling shareholder
of the Company, within the meaning of the Israeli Companies Law, 1999.
On September 19, 2023, the Company
paid down in full the outstanding balance of a $20,000 thousand 5-year term loan borrowed during November 2021 from Bank Hapoalim, an
Israeli bank.
KAMADA LTD.
Notes to the Condensed Consolidated Interim Financial Statements
Note 4:- Operating Segments
The company has two operating segments,
as follows:
Proprietary
Products |
- |
Development, manufacturing, sales
and distribution of proprietary plasma-derived protein therapeutics. |
|
|
|
Distribution |
- |
Distribute imported drug products in Israel, which
are manufactured by third parties. |
| b. | Reporting on operating segments: |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Nine months period ended September 30, 2023 | |
| | |
| | |
| |
Revenues | |
$ | 86,437 | | |
$ | 19,650 | | |
$ | 106,087 | |
Gross profit | |
$ | 38,574 | | |
$ | 2,504 | | |
$ | 41,078 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (33,790 | ) |
Finance expenses, net | |
| | | |
| | | |
| (3,883 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | 3,405 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Nine months period ended September 30, 2022 | |
| | |
| | |
| |
Revenues | |
$ | 67,198 | | |
$ | 16,702 | | |
$ | 83,900 | |
Gross profit | |
$ | 29,342 | | |
$ | 2,070 | | |
$ | 31,412 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (30,898 | ) |
Finance expenses, net | |
| | | |
| | | |
| (5,719 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | (5,205 | ) |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Three months period ended September 30, 2023 | |
| | |
| | |
| |
Revenues | |
$ | 31,436 | | |
$ | 6,498 | | |
$ | 37,934 | |
Gross profit | |
$ | 13,989 | | |
$ | 814 | | |
$ | 14,803 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (10,435 | ) |
Finance expenses, net | |
| | | |
| | | |
| (1,072 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | 3,296 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Three months period ended September 30, 2022 | |
| | |
| | |
| |
Revenues | |
$ | 25,580 | | |
$ | 6,637 | | |
$ | 32,217 | |
Gross profit | |
$ | 12,429 | | |
$ | 441 | | |
$ | 12,870 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (10,308 | ) |
Finance expenses, net | |
| | | |
| | | |
| (2,068 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | 494 | |
KAMADA LTD.
Notes to the Condensed Consolidated Interim Financial Statements
Note 4:- Operating Segments (cont.)
|
b. |
Reporting on operating
segments: |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Audited | |
Year Ended December 31, 2022 | |
| | |
| | |
| |
Revenues | |
$ | 102,598 | | |
$ | 26,741 | | |
$ | 129,339 | |
Gross profit | |
$ | 44,369 | | |
$ | 2,334 | | |
$ | 46,703 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (42,171 | ) |
Finance expenses, net | |
| | | |
| | | |
| (6,791 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | (2,259 | ) |
| c. | Reporting on operating segments by geographic region: |
| |
Nine months period ended September 30, 2023 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America | |
$ | 62,150 | | |
$ | - | | |
$ | 62,150 | |
Israel | |
| 3,119 | | |
| 19,650 | | |
| 22,769 | |
Europe | |
| 6,724 | | |
| - | | |
| 6,724 | |
Latin America | |
| 10,365 | | |
| - | | |
| 10,365 | |
Asia | |
| 3,958 | | |
| - | | |
| 3,958 | |
Others | |
| 121 | | |
| - | | |
| 121 | |
| |
$ | 86,437 | | |
$ | 19,650 | | |
$ | 106,087 | |
KAMADA LTD.
Notes to the Condensed Consolidated Interim Financial Statements
Note 4:- Operating Segments (cont.)
|
c. |
Reporting
on operating segments by geographic region: |
| |
Nine months period ended September 30, 2022 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America. | |
$ | 52,866 | | |
$ | - | | |
$ | 52,866 | |
Israel | |
| 3,631 | | |
| 16,702 | | |
| 20,333 | |
Europe | |
| 2,192 | | |
| - | | |
| 2,192 | |
Latin America | |
| 5,301 | | |
| - | | |
| 5,301 | |
Asia | |
| 2,665 | | |
| - | | |
| 2,665 | |
Others | |
| 543 | | |
| - | | |
| 543 | |
| |
$ | 67,198 | | |
$ | 16,702 | | |
$ | 83,900 | |
| |
Three months period ended September 30, 2023 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America. | |
$ | 25,294 | | |
$ | - | | |
$ | 25,294 | |
Israel | |
| 1,017 | | |
| 6,498 | | |
| 7,515 | |
Europe | |
| 3,280 | | |
| - | | |
| 3,280 | |
Latin America | |
| 328 | | |
| - | | |
| 328 | |
Asia | |
| 1,479 | | |
| - | | |
| 1,479 | |
Others | |
| 38 | | |
| - | | |
| 38 | |
| |
$ | 31,436 | | |
$ | 6,498 | | |
$ | 37,934 | |
| |
Three months period ended September 30, 2022 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America. | |
$ | 20,597 | | |
$ | - | | |
$ | 20,597 | |
Israel | |
| 1,377 | | |
| 6,637 | | |
| 8,014 | |
Europe | |
| 750 | | |
| - | | |
| 750 | |
Latin America | |
| 1,775 | | |
| - | | |
| 1,775 | |
Asia | |
| 767 | | |
| - | | |
| 767 | |
Others | |
| 314 | | |
| - | | |
| 314 | |
| |
$ | 25,580 | | |
$ | 6,637 | | |
$ | 32,217 | |
KAMADA LTD.
Notes to the Condensed Consolidated Interim Financial Statements
Note 4:- Operating Segments (cont.)
| |
Year ended December 31, 2022 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Audited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America | |
$ | 75,851 | | |
$ | - | | |
$ | 75,851 | |
Israel | |
| 5,290 | | |
| 26,741 | | |
| 32,031 | |
Europe | |
| 5,277 | | |
| - | | |
| 5,277 | |
Latin America | |
| 11,294 | | |
| - | | |
| 11,294 | |
Asia | |
| 4,581 | | |
| - | | |
| 4,581 | |
Others | |
| 305 | | |
| - | | |
| 305 | |
| |
$ | 102,598 | | |
$ | 26,741 | | |
$ | 129,339 | |
Note 5:- Financial Instruments
|
a. |
Classification of financial
instruments by fair value hierarchy |
Financial assets (liabilities) measured at fair value
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
U.S Dollars in thousands | |
September 30, 2023 | |
| | |
| | |
| |
Derivatives instruments | |
$ | - | | |
$ | (98 | ) | |
$ | - | |
Contingent consideration | |
| - | | |
| - | | |
| (22,326 | ) |
| |
| | | |
| | | |
| | |
September 30, 2022 | |
| | | |
| | | |
| | |
Derivatives instruments | |
| | | |
| (180 | ) | |
| | |
Contingent consideration | |
$ | - | | |
$ | | | |
$ | (23,705 | ) |
| |
| | | |
| | | |
| | |
December 31, 2022 | |
| | | |
| | | |
| | |
Derivatives instruments | |
$ | - | | |
$ | (92 | ) | |
$ | - | |
Contingent consideration | |
$ | - | | |
$ | - | | |
$ | (23,534 | ) |
During the nine months ended on September 30,
2023 there were no transfers due to the fair value measurement of any financial instrument from Level 1 to Level 2, and furthermore,
there were no transfers to or from Level 3 due to the fair value measurement of any financial instrument.
false
--12-31
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Condensed Consolidated Interim Statements of Financial Position - USD ($)
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Sep. 30, 2023 |
Dec. 31, 2022 |
Sep. 30, 2022 |
Current Assets |
|
|
|
Cash and cash equivalents |
$ 52,603
|
$ 34,258
|
$ 31,252
|
Trade receivables, net |
25,107
|
27,252
|
23,997
|
Other accounts receivables |
1,648
|
8,710
|
6,884
|
Inventories |
73,795
|
68,785
|
73,029
|
Total Current Assets |
153,153
|
139,005
|
135,162
|
Non-Current Assets |
|
|
|
Property, plant and equipment, net |
27,362
|
26,157
|
25,898
|
Right-of-use assets |
5,494
|
2,568
|
2,793
|
Intangible assets, Goodwill and other long-term assets |
142,501
|
147,072
|
148,620
|
Contract assets |
8,546
|
7,577
|
7,164
|
Total Non-Current Assets |
183,903
|
183,374
|
184,475
|
Total Assets |
337,056
|
322,379
|
319,637
|
Current Liabilities |
|
|
|
Current maturities of bank loans |
|
4,444
|
4,444
|
Current maturities of lease liabilities |
1,138
|
1,016
|
1,004
|
Current maturities of other long term liabilities |
15,989
|
29,708
|
25,095
|
Trade payables |
12,812
|
32,917
|
30,619
|
Other accounts payables |
7,318
|
7,585
|
7,948
|
Deferred revenues |
15
|
35
|
40
|
Total Current Liabilities |
37,272
|
75,705
|
69,150
|
Non-Current Liabilities |
|
|
|
Bank loans |
|
12,963
|
14,074
|
Lease liabilities |
4,717
|
2,177
|
2,414
|
Contingent consideration |
19,642
|
17,534
|
20,705
|
Other long-term liabilities |
36,477
|
37,308
|
39,915
|
Deferred revenues |
|
|
15
|
Employee benefit liabilities, net |
558
|
672
|
813
|
Total Non-Current Liabilities |
61,394
|
70,654
|
77,936
|
Shareholder’s Equity |
|
|
|
Ordinary shares |
15,020
|
11,734
|
11,732
|
Additional paid in capital net |
265,700
|
210,495
|
210,355
|
Capital reserve due to translation to presentation currency |
(3,490)
|
(3,490)
|
(3,490)
|
Capital reserve from hedges |
(98)
|
(88)
|
(257)
|
Capital reserve from share-based payments |
6,198
|
5,505
|
5,427
|
Capital reserve from employee benefits |
318
|
348
|
212
|
Accumulated deficit |
(45,258)
|
(48,484)
|
(51,428)
|
Total Shareholder’s Equity |
238,390
|
176,020
|
172,551
|
Total Liabilities and Shareholder’s Equity |
$ 337,056
|
$ 322,379
|
$ 319,637
|
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v3.23.3
Condensed Consolidated Interim Statements of Profit or Loss and Other Comprehensive Income - USD ($)
|
3 Months Ended |
9 Months Ended |
12 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Dec. 31, 2022 |
Income Statement [Abstract] |
|
|
|
|
|
Revenues from proprietary products |
$ 31,436
|
$ 25,580
|
$ 86,437
|
$ 67,198
|
$ 102,598
|
Revenues from distribution |
6,498
|
6,637
|
19,650
|
16,702
|
26,741
|
Total revenues |
37,934
|
32,217
|
106,087
|
83,900
|
129,339
|
Cost of revenues from proprietary products |
17,447
|
13,151
|
47,863
|
37,856
|
58,229
|
Cost of revenues from distribution |
5,684
|
6,196
|
17,146
|
14,632
|
24,407
|
Total cost of revenues |
23,131
|
19,347
|
65,009
|
52,488
|
82,636
|
Gross profit |
14,803
|
12,870
|
41,078
|
31,412
|
46,703
|
Research and development expenses |
3,180
|
3,118
|
10,694
|
10,181
|
13,172
|
Selling and marketing expenses |
3,711
|
3,843
|
11,573
|
10,435
|
15,284
|
General and administrative expenses |
3,701
|
3,165
|
10,603
|
9,481
|
12,803
|
Other expenses |
(157)
|
182
|
920
|
801
|
912
|
Operating income (loss) |
4,368
|
2,562
|
7,288
|
514
|
4,532
|
Financial income |
67
|
29
|
92
|
32
|
91
|
Income (expenses) in respect of currency exchange differences and derivatives instruments, net |
553
|
163
|
726
|
756
|
298
|
Financial Income (expense) in respect of contingent consideration and other long- term liabilities. |
(1,288)
|
(2,049)
|
(3,358)
|
(5,924)
|
(6,266)
|
Financial expenses |
(404)
|
(211)
|
(1,343)
|
(583)
|
(914)
|
Income (expense) before tax on income |
3,296
|
494
|
3,405
|
(5,205)
|
(2,259)
|
Taxes on income |
73
|
10
|
179
|
60
|
62
|
Net income (loss) |
3,223
|
484
|
3,226
|
(5,265)
|
(2,321)
|
Other comprehensive income (loss) : |
|
|
|
|
|
Gain (loss) on cash flow hedges |
(90)
|
(46)
|
(334)
|
(830)
|
(776)
|
Net amounts transferred to the statement of profit or loss for cash flow hedges |
59
|
231
|
324
|
519
|
634
|
Items that will not be reclassified to profit or loss in subsequent periods: |
|
|
|
|
|
Remeasurement gain (loss) from defined benefit plan |
(106)
|
(59)
|
(30)
|
361
|
497
|
Total comprehensive income (loss) |
$ 3,086
|
$ 610
|
$ 3,186
|
$ (5,215)
|
$ (1,966)
|
Earnings per share attributable to equity holders of the Company: |
|
|
|
|
|
Basic net earnings per share (in Dollars per share) |
$ 0.07
|
$ 0.01
|
$ 0.07
|
$ (0.12)
|
$ (0.05)
|
Diluted net earnings per share (in Dollars per share) |
$ 0.06
|
$ 0.01
|
$ 0.06
|
$ (0.12)
|
$ (0.05)
|
X |
- DefinitionThe amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).
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v3.23.3
Condensed Consolidated Interim Statements of Changes in Equity - USD ($)
|
Share capital |
Additional paid in capital |
Capital reserve due to translation to presentation currency |
Capital reserve from hedges |
Capital reserve from sharebased payments |
Capital reserve from employee benefits |
Accumulated deficit |
Total |
Balance at Dec. 31, 2021 |
$ 11,725
|
$ 210,204
|
$ (3,490)
|
$ 54
|
$ 4,643
|
$ (149)
|
$ (46,163)
|
$ 176,824
|
Net income |
|
|
|
|
|
|
(5,265)
|
(5,265)
|
Other comprehensive income (loss) |
|
|
|
(311)
|
|
361
|
|
50
|
Total comprehensive income (loss) |
|
|
|
(311)
|
|
361
|
(5,265)
|
(5,215)
|
Exercise and forfeiture of share-based payment into shares |
7
|
151
|
|
|
(151)
|
|
|
7
|
Cost of share-based payment |
|
|
|
|
935
|
|
|
935
|
Balance at Sep. 30, 2022 |
11,732
|
210,355
|
(3,490)
|
(257)
|
5,427
|
212
|
(51,428)
|
172,551
|
Balance at Dec. 31, 2021 |
11,725
|
210,204
|
(3,490)
|
54
|
4,643
|
(149)
|
(46,163)
|
176,824
|
Net income |
|
|
|
|
|
|
(2,321)
|
(2,321)
|
Other comprehensive income (loss) |
|
|
|
(142)
|
|
497
|
|
355
|
Total comprehensive income (loss) |
|
|
|
(142)
|
|
497
|
(2,321)
|
(1,966)
|
Exercise and forfeiture of share-based payment into shares |
9
|
291
|
|
|
(291)
|
|
|
9
|
Cost of share-based payment |
|
|
|
|
1,153
|
|
|
1,153
|
Balance at Dec. 31, 2022 |
11,734
|
210,495
|
(3,490)
|
(88)
|
5,505
|
348
|
(48,484)
|
176,020
|
Balance at Jun. 30, 2022 |
11,731
|
210,319
|
(3,490)
|
(442)
|
5,097
|
271
|
(51,912)
|
171,574
|
Net income |
|
|
|
|
|
|
484
|
484
|
Other comprehensive income (loss) |
|
|
|
185
|
|
(59)
|
|
126
|
Total comprehensive income (loss) |
|
|
|
185
|
|
(59)
|
484
|
610
|
Exercise and forfeiture of share-based payment into shares |
1
|
36
|
|
|
(36)
|
|
|
1
|
Cost of share-based payment |
|
|
|
|
366
|
|
|
366
|
Balance at Sep. 30, 2022 |
11,732
|
210,355
|
(3,490)
|
(257)
|
5,427
|
212
|
(51,428)
|
172,551
|
Balance at Dec. 31, 2022 |
11,734
|
210,495
|
(3,490)
|
(88)
|
5,505
|
348
|
(48,484)
|
176,020
|
Net income |
|
|
|
|
|
|
3,226
|
3,226
|
Other comprehensive income (loss) |
|
|
|
(10)
|
|
(30)
|
|
(40)
|
Total comprehensive income (loss) |
|
|
|
(10)
|
|
(30)
|
3,226
|
3,186
|
Issuance of ordinary shares, net of issuance cost |
3,283
|
54,948
|
|
|
|
|
|
58,231
|
Exercise and forfeiture of share-based payment into shares |
3
|
257
|
|
|
(257)
|
|
|
3
|
Cost of share-based payment |
|
|
|
|
950
|
|
|
950
|
Balance at Sep. 30, 2023 |
15,020
|
265,700
|
(3,490)
|
(98)
|
6,198
|
318
|
(45,258)
|
238,390
|
Balance at Jun. 30, 2023 |
11,737
|
210,727
|
(3,490)
|
(67)
|
5,902
|
424
|
(48,481)
|
176,752
|
Net income |
|
|
|
|
|
|
3,223
|
3,223
|
Other comprehensive income (loss) |
|
|
|
32
|
|
(115)
|
|
(83)
|
Total comprehensive income (loss) |
|
|
|
32
|
|
(115)
|
1,812
|
1,729
|
Issuance of ordinary shares, net of issuance cost |
3,283
|
54,948
|
|
|
|
|
|
58,231
|
Exercise and forfeiture of share-based payment into shares |
|
25
|
|
|
(25)
|
|
|
|
Cost of share-based payment |
|
|
|
|
321
|
|
|
321
|
Balance at Sep. 30, 2023 |
$ 15,020
|
$ 265,700
|
$ (3,490)
|
$ (98)
|
$ 6,198
|
$ 318
|
$ (45,258)
|
$ 238,390
|
X |
- DefinitionThe amount of residual interest in the assets of the entity after deducting all its liabilities.
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v3.23.3
Condensed Consolidated Interim Statements of Cash Flows - USD ($)
|
3 Months Ended |
9 Months Ended |
12 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Dec. 31, 2022 |
Cash Flows from Operating Activities |
|
|
|
|
|
Net income (loss) |
$ 3,223
|
$ 484
|
$ 3,226
|
$ (5,265)
|
$ (2,321)
|
Adjustments to the profit or loss items: |
|
|
|
|
|
Depreciation and impairment |
3,179
|
3,055
|
9,506
|
9,143
|
12,155
|
Financial expenses (income), net |
1,072
|
2,068
|
3,883
|
5,719
|
6,791
|
Cost of share-based payment |
312
|
366
|
941
|
935
|
1,153
|
Taxes on income |
73
|
10
|
179
|
60
|
62
|
Loss (gain) from sale of property and equipment |
|
|
(5)
|
|
|
Change in employee benefit liabilities, net |
(104)
|
(10)
|
(144)
|
(106)
|
(111)
|
Adjustments to the profit or loss items |
4,532
|
5,489
|
14,360
|
15,751
|
20,050
|
Changes in asset and liability items: |
|
|
|
|
|
Decrease (increase) in trade receivables, net |
(618)
|
(6,358)
|
2,078
|
10,744
|
7,603
|
Decrease (increase) in other accounts receivables |
1,177
|
844
|
2,716
|
2,917
|
(578)
|
Decrease (increase) in inventories |
6,441
|
(8,509)
|
(5,011)
|
(5,606)
|
(1,361)
|
Decrease (increase) in deferred expenses |
(279)
|
(2,112)
|
2,763
|
(2,596)
|
(1,340)
|
Increase (decrease) in trade payables |
(13,181)
|
13,738
|
(18,617)
|
5,895
|
7,055
|
Increase (decrease) in other accounts payables |
49
|
2,083
|
(359)
|
566
|
290
|
Decrease in deferred revenues |
(23)
|
|
(20)
|
|
(20)
|
Total Changes in asset and liability |
(6,434)
|
(314)
|
(16,450)
|
11,920
|
11,649
|
Cash received (paid) during the period for: |
|
|
|
|
|
Interest paid |
(405)
|
(170)
|
(1,149)
|
(550)
|
(853)
|
Interest received |
67
|
12
|
92
|
15
|
97
|
Taxes paid |
(62)
|
(9)
|
(174)
|
(27)
|
(36)
|
Cash received (paid) during the year |
(400)
|
(167)
|
(1,231)
|
(562)
|
(792)
|
Net cash provided by (used in) operating activities |
921
|
5,492
|
(95)
|
21,844
|
28,586
|
Cash Flows from Investing Activities |
|
|
|
|
|
Purchase of property and equipment and intangible assets |
(1,729)
|
(1,616)
|
(3,876)
|
(2,807)
|
(3,784)
|
Proceeds from sale of property and equipment |
|
|
6
|
|
|
Net cash provided by (used in) investing activities |
(1,729)
|
(1,616)
|
(3,870)
|
(2,807)
|
(3,784)
|
Cash Flows from Financing Activities |
|
|
|
|
|
Proceeds from exercise of share base payments |
|
1
|
3
|
7
|
9
|
Repayment of lease liabilities |
(251)
|
(269)
|
(768)
|
(842)
|
(1,098)
|
Repayment of long-term loans |
(15,185)
|
(1,116)
|
(17,407)
|
(1,517)
|
(2,628)
|
Repayment of other long-term liabilities |
(11,500)
|
(877)
|
(17,500)
|
(4,120)
|
(5,626)
|
Proceeds from issuance of ordinary shares, net |
58,231
|
|
58,231
|
|
|
Net cash provided by (used in) financing activities |
31,295
|
(2,261)
|
22,559
|
(6,472)
|
(9,343)
|
Exchange differences on balances of cash and cash equivalent |
328
|
(296)
|
(249)
|
100
|
212
|
Increase (decrease) in cash and cash equivalents |
30,815
|
1,319
|
18,345
|
12,665
|
15,671
|
Cash and cash equivalents at the beginning of the period |
21,788
|
29,933
|
34,258
|
18,587
|
18,587
|
Cash and cash equivalents at the end of the period |
52,603
|
31,252
|
52,603
|
31,252
|
34,258
|
Significant non-cash transactions |
|
|
|
|
|
Right-of-use asset recognized with corresponding lease liability |
295
|
230
|
3,880
|
526
|
551
|
Purchase of property and equipment and Intangible assets |
$ 681
|
$ 134
|
$ 681
|
$ 134
|
$ 618
|
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v3.23.3
General
|
9 Months Ended |
Sep. 30, 2023 |
General [Abstract] |
|
General |
Note 1:- General
General description of the Company
and its activity
Kamada Ltd. (the “Company”)
is a commercial stage global biopharmaceutical company with a portfolio of marketed products indicated for rare and serious conditions
and a leader in the specialty plasma-derived field, focused on diseases of limited treatment alternatives. The Company is also advancing
an innovative development pipeline targeting areas of significant unmet medical need. The Company’s strategy is focused on driving
profitable growth from its significant commercial catalysts as well as its manufacturing and development expertise in the plasma-derived
and biopharmaceutical fields. The Company’s commercial products portfolio includes six FDA approved plasma-derived biopharmaceutical
products CYTOGAM®, KEDRAB®, WINRHO SDF®, VARIZIG®, HEPAGAM B® and GLASSIA®, as well as KAMRAB®, KAMRHO (D)
® and two types of equine-based anti-snake venom (ASV) products. The Company distributes its commercial products portfolio directly,
and through strategic partners or third-party distributors in more than 30 countries, including the U.S., Canada, Israel, Russia, Argentina,
Brazil, India, Australia and other countries in Latin America, Europe, Middle East and Asia. The Company leverages its expertise and
presence in the Israeli market to distribute, for use in Israel, more than 25 pharmaceutical products that are supplied by international
manufacturers. During recent years added eleven biosimilar products to its Israeli distribution portfolio, which, subject to European
Medicines Agency (EMA) and the Israeli Ministry of Health approvals, are expected to be launched in Israel through 2028. The Company
owns an FDA licensed plasma collection center in Beaumont, Texas which currently specializes in the collection of hyper-immune plasma
used in the manufacture of KAMRHO (D). In addition to the Company’s commercial operation, it invests in research and development
of new product candidates. The Company’s leading investigational product is an inhaled AAT for the treatment of AAT deficiency,
for which it is continuing to progress the InnovAATe clinical trial, a randomized, double-blind, placebo-controlled, pivotal Phase 3
trial.
In November 2021, the Company acquired
CYTOGAM, WINRHO SDF, VARIZIG and HEPGAM B from Saol Therapeutics Ltd. (“Saol”). The acquisition of this portfolio furthered
the Company’s core objective to become a fully integrated specialty plasma company with strong commercial capabilities in the U.S.
market, as well as to expand to new markets, mainly in the Middle East/North Africa region, and to broaden the Company’s portfolio
offering in existing markets. The Company’s wholly owned U.S. subsidiary, Kamada Inc., is responsible for the commercialization
of the four products in the U.S. market, including direct sales to wholesalers and local distributers. Refer to Note 5 in our annual
Financial report for further details on this acquisition.
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v3.23.3
Significant Accounting Policies
|
9 Months Ended |
Sep. 30, 2023 |
Significant Accounting Policies [Abstract] |
|
Significant Accounting Policies |
Note 2:- Significant Accounting Policies
| a. | Basis of preparation of the interim consolidated financial statements: |
The interim consolidated financial
statements have been prepared in accordance with generally accepted accounting principles for the preparation of financial statements
for interim periods, as prescribed in IAS 34, “Interim Financial Reporting”.
| b. | Implementation of new accounting standards: |
Amendment to IAS 1, Presentation
of Financial Statements: Classification of Liabilities as Current or Non-Current and subsequent amendment: Non-Current Liabilities
with Covenants
The Amendment, together with the subsequent
amendment to IAS 1 (see hereunder) replaces certain requirements for classifying liabilities as current or non-current. According to
the Amendment, a liability will be classified as non-current when the entity has the right to defer settlement for at least 12 months
after the reporting period, and it “has substance” and is in existence at the end of the reporting period. According to the
subsequent amendment, as published in October 2022, covenants with which the entity must comply after the reporting date do not affect
classification of the liability as current or non-current. Additionally, the subsequent amendment adds disclosure requirements for liabilities
subject to covenants within 12 months after the reporting date, such as disclosure regarding the nature of the covenants, the date they
need to be complied with and facts and circumstances that indicate the entity may have difficulty complying with the covenants. Furthermore,
the Amendment clarifies that the conversion option of a liability will affect its classification as current or non-current, other than
when the conversion option is recognized as equity.
The Amendment and subsequent amendment
are effective for reporting periods beginning on or after January 1, 2024 with earlier application being permitted. The Amendment and
subsequent amendment are applicable retrospectively, including an amendment to comparative data.
The Company believes that the adoption
of the Amendment will not have an effect on its financial statements.
|
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v3.23.3
Significant Events in the Reporting Period
|
9 Months Ended |
Sep. 30, 2023 |
Significant Events in the Reporting Period [Abstract] |
|
Significant Events in the Reporting Period |
Note 3:- Significant events in the reporting period
| a. | Grant
of options to the purchase ordinary shares of the Company to employees, executive officers: |
| 1. | On February 27, 2023, the Company’s Board of Directors approved the grant of options to purchase up to 147,000 options to purchase ordinary shares of the Company under the 2011 Plan and the US Appendix. |
The Company granted, out of the above
mentioned, to employees and executive officers the following:
Under the Israeli Share Option Plan:
| - | On February 27, 2023, 60,331 options to purchase the ordinary shares of the Company, at an exercise price of NIS 16.53 (USD 4.50) per share. The fair value of the options calculated on the date of grant using the binomial option valuation model was estimated at $108 thousands. |
| - | On March 01, 2023 3,333 options to purchase ordinary shares of the
Company, at an exercise price of NIS 16.63 (USD 4.57) per share. The fair value of the options calculated on the date of grant using the
binomial option valuation model was estimated on the date of grant at $5.7 thousands. |
| - | On March 02, 2023 40,000 options to purchase ordinary shares of the Company, at an exercise price of NIS 16.76 (USD 4.60) per share. The fair value of the options calculated on the date of grant using the binomial option valuation model was estimated on the date of grant at $71 thousands. |
| - | On April 23, 2023 40,000 options to purchase ordinary shares of the Company, at an exercise price of NIS 17.67 (USD 4.83) per share. The fair value of the options calculated on the date of grant using the binomial option valuation model was estimated on the date of grant at $65 thousands. |
Under the US Appendix:
| - | On February 27, 2023 3,333 options to purchase the ordinary shares of the Company, at an exercise price of USD 4.57 per share. The fair value of the options was estimated on the date of grant was estimated at $5.80 thousands. |
| 2. | On May 28, 2023, the Company’s Board of Directors approved the grant of 90,000 options to purchase
ordinary shares of the Company, under the Israeli Share Option Plan, at an exercise price of NIS 19.46 (USD 5.25) per share. The fair
value of the options calculated on the date of grant using the binomial option valuation model was estimated on the date of grant at $217
thousands. |
| 3. | On August 15, 2023 the Company’s Board of Directors approved the grant of 20,000
options to purchase ordinary shares of the Company, at an exercise price of NIS 20.07 (USD 5.33) per share. The fair value of the options
calculated on the date of grant using the binomial option valuation model was estimated on the date of grant at $36.8 thousands. |
| 4. | On August 21, 2023, the Company’s Board of Directors approved the grant of options to purchase up
to 54,650 options to purchase ordinary shares of the Company under the 2011 Plan and the US Appendix. |
The Company granted, out of the above
mentioned, to employees and executive officers the following:
Under the Israeli Share Option Plan:
| - | On August 21, 2023, 24,050 options to purchase the ordinary shares of the
Company, at an exercise price of NIS 21.54 (USD 5.68) per share. The fair value of the options calculated on the date of grant using the
binomial option valuation model was estimated at $48 thousands. |
| - | On September 26, 2023, 9,050 options to purchase ordinary shares of the Company, at an exercise price of NIS 20.60 (USD 5.39) per share. The fair value of the options calculated on the date of grant using the binomial option valuation model was estimated on the date of grant at $17 thousands. |
| - | On October 4, 2023, 2,500 options to purchase ordinary shares of the Company,
at an exercise price of NIS 21.51 (USD 5.39) per share. The fair value of the options calculated on the date of grant using the binomial
option valuation model was estimated on the date of grant at $5 thousands. |
Under the US Appendix:
| - | On August 21, 2023, 7,500 options to purchase ordinary shares of the Company, at an exercise price of USD 5.86 per share. The fair value of the options was estimated on the date of grant was estimated at $18 thousands. |
| - | On August 30, 2023, 9,050 options to purchase ordinary shares of the Company, at an exercise price of USD 5.91 per share. The fair value of the options was estimated on the date of grant was estimated at $22 thousands. |
| - | On September 25, 2023, 2,500 options to purchase the ordinary shares of the Company, at an exercise price of USD 5.47 per share. The fair value of the options was estimated on the date of grant was estimated at $5.5 thousands. |
| 5. | On September 7, 2023, Following the closing of the Private Placement to
FIMI, the Company granted to the External Board of Directors members 32,000 options to purchase ordinary shares of the Company, at an
exercise price of NIS 21.63 (USD 5.62) per share. The fair value of the options calculated on the date of grant using the binomial option
valuation model was estimated at $45 thousands. |
|
b. |
Private Placement with FIMI Opportunity Funds |
On September 7, 2023, the Company closed
a $60 million private placement (the “Private Placement”) with FIMI Opportunity Funds (“FIMI”), the leading private
equity firm in Israel and a large existing shareholder of the Company. Under the terms of the Private Placement, the Company issued an
aggregate of 12,631,579 ordinary shares to FIMI at a price of $4.75 per share (which represented the average closing price of the Company’s
shares on NASDAQ during the 20 trading days prior to the date of execution of the Private Placement). Following the closing of the Private
Placement, FIMI beneficially owns approximately 38% of the Company’s outstanding ordinary shares and became a controlling shareholder
of the Company, within the meaning of the Israeli Companies Law, 1999.
On September 19, 2023, the Company
paid down in full the outstanding balance of a $20,000 thousand 5-year term loan borrowed during November 2021 from Bank Hapoalim, an
Israeli bank.
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v3.23.3
Operating Segments
|
9 Months Ended |
Sep. 30, 2023 |
Operating Segments [Abstract] |
|
Operating Segments |
Note 4:- Operating Segments
The company has two operating segments,
as follows:
Proprietary
Products |
- |
Development, manufacturing, sales
and distribution of proprietary plasma-derived protein therapeutics. |
|
|
|
Distribution |
- |
Distribute imported drug products in Israel, which
are manufactured by third parties. |
| b. | Reporting on operating segments: |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Nine months period ended September 30, 2023 | |
| | |
| | |
| |
Revenues | |
$ | 86,437 | | |
$ | 19,650 | | |
$ | 106,087 | |
Gross profit | |
$ | 38,574 | | |
$ | 2,504 | | |
$ | 41,078 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (33,790 | ) |
Finance expenses, net | |
| | | |
| | | |
| (3,883 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | 3,405 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Nine months period ended September 30, 2022 | |
| | |
| | |
| |
Revenues | |
$ | 67,198 | | |
$ | 16,702 | | |
$ | 83,900 | |
Gross profit | |
$ | 29,342 | | |
$ | 2,070 | | |
$ | 31,412 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (30,898 | ) |
Finance expenses, net | |
| | | |
| | | |
| (5,719 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | (5,205 | ) |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Three months period ended September 30, 2023 | |
| | |
| | |
| |
Revenues | |
$ | 31,436 | | |
$ | 6,498 | | |
$ | 37,934 | |
Gross profit | |
$ | 13,989 | | |
$ | 814 | | |
$ | 14,803 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (10,435 | ) |
Finance expenses, net | |
| | | |
| | | |
| (1,072 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | 3,296 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Three months period ended September 30, 2022 | |
| | |
| | |
| |
Revenues | |
$ | 25,580 | | |
$ | 6,637 | | |
$ | 32,217 | |
Gross profit | |
$ | 12,429 | | |
$ | 441 | | |
$ | 12,870 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (10,308 | ) |
Finance expenses, net | |
| | | |
| | | |
| (2,068 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | 494 | |
|
b. |
Reporting on operating
segments: |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Audited | |
Year Ended December 31, 2022 | |
| | |
| | |
| |
Revenues | |
$ | 102,598 | | |
$ | 26,741 | | |
$ | 129,339 | |
Gross profit | |
$ | 44,369 | | |
$ | 2,334 | | |
$ | 46,703 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (42,171 | ) |
Finance expenses, net | |
| | | |
| | | |
| (6,791 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | (2,259 | ) |
| c. | Reporting on operating segments by geographic region: |
| |
Nine months period ended September 30, 2023 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America | |
$ | 62,150 | | |
$ | - | | |
$ | 62,150 | |
Israel | |
| 3,119 | | |
| 19,650 | | |
| 22,769 | |
Europe | |
| 6,724 | | |
| - | | |
| 6,724 | |
Latin America | |
| 10,365 | | |
| - | | |
| 10,365 | |
Asia | |
| 3,958 | | |
| - | | |
| 3,958 | |
Others | |
| 121 | | |
| - | | |
| 121 | |
| |
$ | 86,437 | | |
$ | 19,650 | | |
$ | 106,087 | |
|
c. |
Reporting
on operating segments by geographic region: |
| |
Nine months period ended September 30, 2022 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America. | |
$ | 52,866 | | |
$ | - | | |
$ | 52,866 | |
Israel | |
| 3,631 | | |
| 16,702 | | |
| 20,333 | |
Europe | |
| 2,192 | | |
| - | | |
| 2,192 | |
Latin America | |
| 5,301 | | |
| - | | |
| 5,301 | |
Asia | |
| 2,665 | | |
| - | | |
| 2,665 | |
Others | |
| 543 | | |
| - | | |
| 543 | |
| |
$ | 67,198 | | |
$ | 16,702 | | |
$ | 83,900 | |
| |
Three months period ended September 30, 2023 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America. | |
$ | 25,294 | | |
$ | - | | |
$ | 25,294 | |
Israel | |
| 1,017 | | |
| 6,498 | | |
| 7,515 | |
Europe | |
| 3,280 | | |
| - | | |
| 3,280 | |
Latin America | |
| 328 | | |
| - | | |
| 328 | |
Asia | |
| 1,479 | | |
| - | | |
| 1,479 | |
Others | |
| 38 | | |
| - | | |
| 38 | |
| |
$ | 31,436 | | |
$ | 6,498 | | |
$ | 37,934 | |
| |
Three months period ended September 30, 2022 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America. | |
$ | 20,597 | | |
$ | - | | |
$ | 20,597 | |
Israel | |
| 1,377 | | |
| 6,637 | | |
| 8,014 | |
Europe | |
| 750 | | |
| - | | |
| 750 | |
Latin America | |
| 1,775 | | |
| - | | |
| 1,775 | |
Asia | |
| 767 | | |
| - | | |
| 767 | |
Others | |
| 314 | | |
| - | | |
| 314 | |
| |
$ | 25,580 | | |
$ | 6,637 | | |
$ | 32,217 | |
| |
Year ended December 31, 2022 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Audited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America | |
$ | 75,851 | | |
$ | - | | |
$ | 75,851 | |
Israel | |
| 5,290 | | |
| 26,741 | | |
| 32,031 | |
Europe | |
| 5,277 | | |
| - | | |
| 5,277 | |
Latin America | |
| 11,294 | | |
| - | | |
| 11,294 | |
Asia | |
| 4,581 | | |
| - | | |
| 4,581 | |
Others | |
| 305 | | |
| - | | |
| 305 | |
| |
$ | 102,598 | | |
$ | 26,741 | | |
$ | 129,339 | |
|
X |
- DefinitionThe entire disclosure for operating segments.
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v3.23.3
Financial Instruments
|
9 Months Ended |
Sep. 30, 2023 |
Financial Instruments [Abstract] |
|
Financial Instruments |
Note 5:- Financial Instruments
|
a. |
Classification of financial
instruments by fair value hierarchy |
Financial assets (liabilities) measured at fair value
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
U.S Dollars in thousands | |
September 30, 2023 | |
| | |
| | |
| |
Derivatives instruments | |
$ | - | | |
$ | (98 | ) | |
$ | - | |
Contingent consideration | |
| - | | |
| - | | |
| (22,326 | ) |
| |
| | | |
| | | |
| | |
September 30, 2022 | |
| | | |
| | | |
| | |
Derivatives instruments | |
| | | |
| (180 | ) | |
| | |
Contingent consideration | |
$ | - | | |
$ | | | |
$ | (23,705 | ) |
| |
| | | |
| | | |
| | |
December 31, 2022 | |
| | | |
| | | |
| | |
Derivatives instruments | |
$ | - | | |
$ | (92 | ) | |
$ | - | |
Contingent consideration | |
$ | - | | |
$ | - | | |
$ | (23,534 | ) |
During the nine months ended on September 30,
2023 there were no transfers due to the fair value measurement of any financial instrument from Level 1 to Level 2, and furthermore,
there were no transfers to or from Level 3 due to the fair value measurement of any financial instrument.
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v3.23.3
Accounting Policies, by Policy (Policies)
|
9 Months Ended |
Sep. 30, 2023 |
Accounting Policies [Abstract] |
|
Basis of preparation of the interim consolidated financial statements |
| a. | Basis of preparation of the interim consolidated financial statements: | The interim consolidated financial
statements have been prepared in accordance with generally accepted accounting principles for the preparation of financial statements
for interim periods, as prescribed in IAS 34, “Interim Financial Reporting”.
|
Implementation of new accounting standards |
| b. | Implementation of new accounting standards: | Amendment to IAS 1, Presentation
of Financial Statements: Classification of Liabilities as Current or Non-Current and subsequent amendment: Non-Current Liabilities
with Covenants The Amendment, together with the subsequent
amendment to IAS 1 (see hereunder) replaces certain requirements for classifying liabilities as current or non-current. According to
the Amendment, a liability will be classified as non-current when the entity has the right to defer settlement for at least 12 months
after the reporting period, and it “has substance” and is in existence at the end of the reporting period. According to the
subsequent amendment, as published in October 2022, covenants with which the entity must comply after the reporting date do not affect
classification of the liability as current or non-current. Additionally, the subsequent amendment adds disclosure requirements for liabilities
subject to covenants within 12 months after the reporting date, such as disclosure regarding the nature of the covenants, the date they
need to be complied with and facts and circumstances that indicate the entity may have difficulty complying with the covenants. Furthermore,
the Amendment clarifies that the conversion option of a liability will affect its classification as current or non-current, other than
when the conversion option is recognized as equity. The Amendment and subsequent amendment
are effective for reporting periods beginning on or after January 1, 2024 with earlier application being permitted. The Amendment and
subsequent amendment are applicable retrospectively, including an amendment to comparative data. The Company believes that the adoption
of the Amendment will not have an effect on its financial statements.
|
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v3.23.3
Operating Segments (Tables)
|
9 Months Ended |
Sep. 30, 2023 |
Operating Segments [Abstract] |
|
Schedule of Reporting on Operating Segments |
Reporting on operating segments:
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Nine months period ended September 30, 2023 | |
| | |
| | |
| |
Revenues | |
$ | 86,437 | | |
$ | 19,650 | | |
$ | 106,087 | |
Gross profit | |
$ | 38,574 | | |
$ | 2,504 | | |
$ | 41,078 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (33,790 | ) |
Finance expenses, net | |
| | | |
| | | |
| (3,883 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | 3,405 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Nine months period ended September 30, 2022 | |
| | |
| | |
| |
Revenues | |
$ | 67,198 | | |
$ | 16,702 | | |
$ | 83,900 | |
Gross profit | |
$ | 29,342 | | |
$ | 2,070 | | |
$ | 31,412 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (30,898 | ) |
Finance expenses, net | |
| | | |
| | | |
| (5,719 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | (5,205 | ) |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Three months period ended September 30, 2023 | |
| | |
| | |
| |
Revenues | |
$ | 31,436 | | |
$ | 6,498 | | |
$ | 37,934 | |
Gross profit | |
$ | 13,989 | | |
$ | 814 | | |
$ | 14,803 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (10,435 | ) |
Finance expenses, net | |
| | | |
| | | |
| (1,072 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | 3,296 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Three months period ended September 30, 2022 | |
| | |
| | |
| |
Revenues | |
$ | 25,580 | | |
$ | 6,637 | | |
$ | 32,217 | |
Gross profit | |
$ | 12,429 | | |
$ | 441 | | |
$ | 12,870 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (10,308 | ) |
Finance expenses, net | |
| | | |
| | | |
| (2,068 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | 494 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Audited | |
Year Ended December 31, 2022 | |
| | |
| | |
| |
Revenues | |
$ | 102,598 | | |
$ | 26,741 | | |
$ | 129,339 | |
Gross profit | |
$ | 44,369 | | |
$ | 2,334 | | |
$ | 46,703 | |
Unallocated corporate expenses | |
| | | |
| | | |
| (42,171 | ) |
Finance expenses, net | |
| | | |
| | | |
| (6,791 | ) |
Income before taxes on income | |
| | | |
| | | |
$ | (2,259 | ) |
|
Schedule of Reporting on Operating Segments Geographic Region |
Reporting on operating segments by geographic region:
| |
Nine months period ended September 30, 2023 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America | |
$ | 62,150 | | |
$ | - | | |
$ | 62,150 | |
Israel | |
| 3,119 | | |
| 19,650 | | |
| 22,769 | |
Europe | |
| 6,724 | | |
| - | | |
| 6,724 | |
Latin America | |
| 10,365 | | |
| - | | |
| 10,365 | |
Asia | |
| 3,958 | | |
| - | | |
| 3,958 | |
Others | |
| 121 | | |
| - | | |
| 121 | |
| |
$ | 86,437 | | |
$ | 19,650 | | |
$ | 106,087 | |
| |
Nine months period ended September 30, 2022 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America. | |
$ | 52,866 | | |
$ | - | | |
$ | 52,866 | |
Israel | |
| 3,631 | | |
| 16,702 | | |
| 20,333 | |
Europe | |
| 2,192 | | |
| - | | |
| 2,192 | |
Latin America | |
| 5,301 | | |
| - | | |
| 5,301 | |
Asia | |
| 2,665 | | |
| - | | |
| 2,665 | |
Others | |
| 543 | | |
| - | | |
| 543 | |
| |
$ | 67,198 | | |
$ | 16,702 | | |
$ | 83,900 | |
| |
Three months period ended September 30, 2023 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America. | |
$ | 25,294 | | |
$ | - | | |
$ | 25,294 | |
Israel | |
| 1,017 | | |
| 6,498 | | |
| 7,515 | |
Europe | |
| 3,280 | | |
| - | | |
| 3,280 | |
Latin America | |
| 328 | | |
| - | | |
| 328 | |
Asia | |
| 1,479 | | |
| - | | |
| 1,479 | |
Others | |
| 38 | | |
| - | | |
| 38 | |
| |
$ | 31,436 | | |
$ | 6,498 | | |
$ | 37,934 | |
| |
Three months period ended September 30, 2022 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Unaudited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America. | |
$ | 20,597 | | |
$ | - | | |
$ | 20,597 | |
Israel | |
| 1,377 | | |
| 6,637 | | |
| 8,014 | |
Europe | |
| 750 | | |
| - | | |
| 750 | |
Latin America | |
| 1,775 | | |
| - | | |
| 1,775 | |
Asia | |
| 767 | | |
| - | | |
| 767 | |
Others | |
| 314 | | |
| - | | |
| 314 | |
| |
$ | 25,580 | | |
$ | 6,637 | | |
$ | 32,217 | |
| |
Year ended December 31, 2022 | |
| |
Proprietary Products | | |
Distribution | | |
Total | |
| |
U.S Dollars in thousands | |
| |
Audited | |
Geographical markets | |
| | |
| | |
| |
U.S.A and North America | |
$ | 75,851 | | |
$ | - | | |
$ | 75,851 | |
Israel | |
| 5,290 | | |
| 26,741 | | |
| 32,031 | |
Europe | |
| 5,277 | | |
| - | | |
| 5,277 | |
Latin America | |
| 11,294 | | |
| - | | |
| 11,294 | |
Asia | |
| 4,581 | | |
| - | | |
| 4,581 | |
Others | |
| 305 | | |
| - | | |
| 305 | |
| |
$ | 102,598 | | |
$ | 26,741 | | |
$ | 129,339 | |
|
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v3.23.3
Financial Instruments (Tables)
|
9 Months Ended |
Sep. 30, 2023 |
Financial Instruments [Abstract] |
|
Schedule of Financial Assets (Liabilities) Measured at Fair Value |
Financial assets (liabilities) measured at fair value
| |
Level 1 | | |
Level 2 | | |
Level 3 | |
| |
U.S Dollars in thousands | |
September 30, 2023 | |
| | |
| | |
| |
Derivatives instruments | |
$ | - | | |
$ | (98 | ) | |
$ | - | |
Contingent consideration | |
| - | | |
| - | | |
| (22,326 | ) |
| |
| | | |
| | | |
| | |
September 30, 2022 | |
| | | |
| | | |
| | |
Derivatives instruments | |
| | | |
| (180 | ) | |
| | |
Contingent consideration | |
$ | - | | |
$ | | | |
$ | (23,705 | ) |
| |
| | | |
| | | |
| | |
December 31, 2022 | |
| | | |
| | | |
| | |
Derivatives instruments | |
$ | - | | |
$ | (92 | ) | |
$ | - | |
Contingent consideration | |
$ | - | | |
$ | - | | |
$ | (23,534 | ) |
|
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v3.23.3
Significant Events in the Reporting Period (Details)
|
Oct. 04, 2023
USD ($)
$ / shares
shares
|
Oct. 04, 2023
USD ($)
₪ / shares
shares
|
Sep. 26, 2023
USD ($)
$ / shares
shares
|
Sep. 26, 2023
USD ($)
₪ / shares
shares
|
Sep. 25, 2023
USD ($)
$ / shares
shares
|
Sep. 19, 2023
USD ($)
|
Sep. 07, 2023
USD ($)
$ / shares
shares
|
Sep. 07, 2023
USD ($)
$ / shares
₪ / shares
shares
|
Aug. 30, 2023
USD ($)
$ / shares
shares
|
Aug. 21, 2023
USD ($)
$ / shares
shares
|
Aug. 21, 2023
USD ($)
₪ / shares
shares
|
Aug. 15, 2023
USD ($)
$ / shares
shares
|
Aug. 15, 2023
USD ($)
₪ / shares
shares
|
May 28, 2023
USD ($)
$ / shares
shares
|
May 28, 2023
USD ($)
₪ / shares
shares
|
Apr. 23, 2023
USD ($)
$ / shares
shares
|
Apr. 23, 2023
USD ($)
₪ / shares
shares
|
Mar. 01, 2023
USD ($)
$ / shares
shares
|
Mar. 01, 2023
USD ($)
₪ / shares
shares
|
Feb. 27, 2023
USD ($)
$ / shares
shares
|
Feb. 27, 2023
USD ($)
₪ / shares
shares
|
Mar. 02, 2022
USD ($)
$ / shares
₪ / shares
shares
|
Significant Events in the Reporting Period (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Option granted | shares |
|
|
|
|
|
|
|
|
|
7,500
|
7,500
|
|
|
|
|
|
|
|
|
3,333
|
3,333
|
|
Exercise price | $ / shares |
|
|
|
|
|
|
|
|
|
$ 5.86
|
|
|
|
|
|
|
|
|
|
$ 4.57
|
|
|
Fair value of options (in Dollars) |
|
|
|
|
|
|
|
|
|
$ 18,000
|
$ 18,000
|
|
|
|
|
|
|
|
|
$ 5,800
|
$ 5,800
|
|
Private placement with fimi opportunity funds (in Dollars) |
|
|
|
|
|
|
$ 60,000,000
|
$ 60,000,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issued ordinary shares | shares |
|
|
|
|
|
|
12,631,579
|
12,631,579
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Price per share (in Dollars per share) | $ / shares |
|
|
|
|
|
|
$ 4.75
|
$ 4.75
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Outstanding shares percentage |
|
|
|
|
|
|
38.00%
|
38.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan borrowed period |
|
|
|
|
|
5 years
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Outstanding balance value (in Dollars) |
|
|
|
|
|
$ 20,000,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Board of Directors [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Significant Events in the Reporting Period (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Option granted | shares |
|
|
|
|
|
|
|
|
|
54,650
|
54,650
|
20,000
|
20,000
|
90,000
|
90,000
|
|
|
|
|
147,000
|
147,000
|
|
Exercise price | (per share) |
|
|
|
|
|
|
|
|
|
|
|
$ 5.33
|
₪ 20.07
|
$ 5.25
|
₪ 19.46
|
|
|
|
|
|
|
|
Fair value of options (in Dollars) |
|
|
|
|
|
|
|
|
|
|
|
$ 36,800
|
₪ 36,800
|
$ 217,000
|
₪ 217,000
|
|
|
|
|
|
|
|
Option [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Significant Events in the Reporting Period (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Option granted | shares |
2,500
|
2,500
|
9,050
|
9,050
|
2,500
|
|
32,000
|
32,000
|
9,050
|
24,050
|
24,050
|
|
|
|
|
40,000
|
40,000
|
3,333
|
3,333
|
60,331
|
60,331
|
40,000
|
Exercise price | (per share) |
$ 5.39
|
₪ 21.51
|
$ 5.39
|
₪ 20.6
|
$ 5.47
|
|
$ 5.62
|
$ 21.63
|
$ 5.91
|
$ 5.68
|
$ 21.54
|
|
|
|
|
$ 4.83
|
₪ 17.67
|
$ 4.57
|
₪ 16.63
|
$ 4.5
|
$ 16.53
|
₪ 16.76
|
Fair value of options (in Dollars) |
$ 5,000
|
₪ 5,000
|
$ 17,000
|
₪ 17,000
|
$ 5,500
|
|
$ 45,000
|
$ 45,000
|
$ 22,000
|
$ 48,000
|
$ 48,000
|
|
|
|
|
$ 65,000
|
₪ 65,000
|
$ 5,700
|
₪ 5,700
|
$ 108,000
|
$ 108,000
|
₪ 71,000
|
Exercise prices for share option (in Dollars per share) | $ / shares |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
₪ 4.6
|
X |
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v3.23.3
Operating Segments (Details) - Schedule of Reporting on Operating Segments - USD ($)
|
3 Months Ended |
9 Months Ended |
12 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Dec. 31, 2022 |
Operating Segments (Details) - Schedule of Reporting on Operating Segments [Line Items] |
|
|
|
|
|
Revenues |
$ 37,934
|
$ 32,217
|
$ 106,087
|
$ 83,900
|
$ 129,339
|
Gross profit |
14,803
|
12,870
|
41,078
|
31,412
|
46,703
|
Unallocated corporate expenses |
(10,435)
|
(10,308)
|
(33,790)
|
(30,898)
|
(42,171)
|
Finance expenses, net |
(1,072)
|
(2,068)
|
(3,883)
|
(5,719)
|
(6,791)
|
Income before taxes on income |
3,296
|
494
|
3,405
|
(5,205)
|
(2,259)
|
Proprietary Products [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments [Line Items] |
|
|
|
|
|
Revenues |
31,436
|
25,580
|
86,437
|
67,198
|
102,598
|
Gross profit |
13,989
|
12,429
|
38,574
|
29,342
|
44,369
|
Distribution [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments [Line Items] |
|
|
|
|
|
Revenues |
6,498
|
6,637
|
19,650
|
16,702
|
26,741
|
Gross profit |
$ 814
|
$ 441
|
$ 2,504
|
$ 2,070
|
$ 2,334
|
X |
- DefinitionThe amount of remuneration paid or payable to the entity's directors.
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v3.23.3
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region - USD ($)
|
3 Months Ended |
9 Months Ended |
12 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Dec. 31, 2022 |
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Total |
$ 37,934
|
$ 32,217
|
$ 106,087
|
$ 83,900
|
$ 129,339
|
U.S.A and North America [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Total |
25,294
|
20,597
|
62,150
|
52,866
|
75,851
|
Israel [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Total |
7,515
|
8,014
|
22,769
|
20,333
|
32,031
|
Europe [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Total |
3,280
|
750
|
6,724
|
2,192
|
5,277
|
Latin America [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Total |
328
|
1,775
|
10,365
|
5,301
|
11,294
|
Asia [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Total |
1,479
|
767
|
3,958
|
2,665
|
4,581
|
Others [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Total |
38
|
314
|
121
|
543
|
305
|
Proprietary Products [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Proprietary Products |
31,436
|
25,580
|
86,437
|
67,198
|
102,598
|
Proprietary Products [Member] | U.S.A and North America [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Proprietary Products |
25,294
|
20,597
|
62,150
|
52,866
|
75,851
|
Proprietary Products [Member] | Israel [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Proprietary Products |
1,017
|
1,377
|
3,119
|
3,631
|
5,290
|
Proprietary Products [Member] | Europe [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Proprietary Products |
3,280
|
750
|
6,724
|
2,192
|
5,277
|
Proprietary Products [Member] | Latin America [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Proprietary Products |
328
|
1,775
|
10,365
|
5,301
|
11,294
|
Proprietary Products [Member] | Asia [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Proprietary Products |
1,479
|
767
|
3,958
|
2,665
|
4,581
|
Proprietary Products [Member] | Others [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Proprietary Products |
38
|
314
|
121
|
543
|
305
|
Distribution [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Distribution |
6,498
|
6,637
|
19,650
|
16,702
|
26,741
|
Distribution [Member] | U.S.A and North America [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Distribution |
|
|
|
|
|
Distribution [Member] | Israel [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Distribution |
6,498
|
6,637
|
19,650
|
16,702
|
26,741
|
Distribution [Member] | Europe [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Distribution |
|
|
|
|
|
Distribution [Member] | Latin America [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Distribution |
|
|
|
|
|
Distribution [Member] | Asia [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Distribution |
|
|
|
|
|
Distribution [Member] | Others [Member] |
|
|
|
|
|
Operating Segments (Details) - Schedule of Reporting on Operating Segments Geographic Region [Line Items] |
|
|
|
|
|
Distribution |
|
|
|
|
|
X |
- DefinitionThe amount of costs relating to the distribution of goods and services.
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v3.23.3
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