v3.25.3

CONDENSED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	Sep. 30, 2025	Sep. 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (19,128)	$ (12,752)
Adjustments to reconcile loss to net cash used in operating activities:
Cost of share-based payments	4,556	3,717
Changes in operating assets and liabilities:
Increase in other current assets	(71)	(79)
Increase/(decrease) in accounts payable	3,941	(510)
Decrease in accrued liabilities	(775)	(133)
Decrease in employee compensation and benefits	(558)	(25)
Net cash used in operating activities	(12,035)	(9,782)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash provided by (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash provided by financing activities	28,944	7,825
INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS	16,909	(1,957)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	18,533	19,126
CASH AND CASH EQUIVALENTS AT END OF PERIOD	35,442	17,169
Supplemental noncash disclosure of investing and financing activities:
Unpaid issuance costs related to the At-the-Market program	75
At-the-Market
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common shares	15,437	8,083
Issuance costs	(466)	$ (258)
Public offering
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common shares	15,525
Issuance costs	$ (1,552)

The increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.

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Amount of cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; attributable to continuing operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.

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Amount, excluding effect from change in exchange rate, of increase (decrease) in cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; including, but not limited to, discontinued operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.

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The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

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Amount of increase (decrease) in current assets classified as other.

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Amount of cash inflow (outflow) from financing activity, including, but not limited to, discontinued operation. Financing activity includes, but is not limited to, obtaining resource from owner and providing return on, and return of, their investment; borrowing money and repaying amount borrowed, or settling obligation; and obtaining and paying for other resource obtained from creditor on long-term credit.

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Amount of cash inflow (outflow) from investing activity, including, but not limited to, discontinued operation. Investing activity includes, but is not limited to, making and collecting loan, acquiring and disposing of debt and equity instruments, property, plant, and equipment, and other productive assets.

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Amount of cash inflow (outflow) from operating activity, including, but not limited to, discontinued operation. Operating activity includes, but is not limited to, transaction, adjustment, and change in value not defined as investing or financing activity.

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The cash outflow for cost incurred directly with the issuance of an equity security.

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The cash inflow from the additional capital contribution to the entity.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Reference 44: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 4
-Subparagraph (f)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481538/470-20-65-4

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Nuvectis Pharma, Inc. 10-Q