v3.23.3

Condensed Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
Condensed Statements of Operations - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue:
Product revenue, net	$ 371,790		$ 371,790
Revenue from Contract with Customer, Product and Service [Extensible Enumeration]	us-gaap:ProductMember		us-gaap:ProductMember
Operating costs and expenses :
Cost of product revenue	$ 83,805		$ 83,805
Payments to collaboration partner	6,952,802		6,952,802
Research and development (net of collaboration funding of $0 and $2,178,078 in the three months ended September 30, 2023 and 2022, respectively, and of $1,318,482 and $6,826,080 in the nine months ended September 30, 2023 and 2022, respectively)	1,522,161	$ 2,681,680	5,383,998	$ 9,280,092
Selling, general and administrative (net of collaboration funding of $0 and $1,432,889 in the three months ended September 30, 2023 and 2022, respectively, and of $2,547,291 and $7,062,766 in the nine months ended September 30, 2023 and 2022, respectively)	4,690,960	2,557,370	10,112,902	10,071,044
Total operating costs expenses	13,249,728	5,239,050	22,533,507	19,351,136
Loss from operations	(12,877,938)	(5,239,050)	(22,161,717)	(19,351,136)
Other income (expense), net:
Costs of debt issuance		(122,400)	(577,225)	(1,490,594)
Loss on extinguishment of debt			(8,541,494)
Changes in fair value of debt instruments (loss) gain	(1,722,496)	324,550	(6,740,719)	4,091,610
Interest and other (expense) income, net	(133,157)	19,431	(1,059,304)	(122,641)
Foreign currency transaction gain (loss)	2,324	10,524	(22,234)	19,776
Total other (expense) income, net	(1,853,329)	232,105	(16,940,976)	2,498,151
Net loss	$ (14,731,267)	$ (5,006,945)	$ (39,102,693)	$ (16,852,985)
Net loss per share - basic	$ (0.60)	$ (0.31)	$ (1.68)	$ (1.11)
Weighted average common shares outstanding - basic	24,463,726	16,089,019	23,254,253	15,230,839
Net loss per share - diluted	$ (0.60)	$ (0.31)	$ (1.68)	$ (1.13)
Weighted average common shares outstanding - diluted	24,463,726	16,089,019	23,254,253	17,085,784

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Acer Therapeutics Inc. 10-Q