DCOYHIGH SIGNALOPERATIONAL10-K

DCOY completed a transformative merger with Decoy Therapeutics, executing a 1-for-12 reverse stock split and dramatically increasing its financial position while transitioning from merger-pending to operational status.

The company has successfully closed its previously disclosed merger with Decoy Therapeutics, eliminating all merger-related risks and uncertainties that dominated the prior filing. The significant cash infusion and equity raise provide substantial runway for operations, while the reverse stock split and successful Nasdaq listing continuation demonstrate management's focus on maintaining exchange compliance and institutional accessibility.

Comparing 2026-03-31 vs 2025-03-21View on EDGAR →
FINANCIAL ANALYSIS

The merger completion drove dramatic improvements across DCOY's balance sheet, with cash increasing 340% to $10.7M and total assets growing 266% to $11.1M, providing significant operational runway. However, the company's losses more than doubled to $12.5M while R&D expenses actually decreased 52%, suggesting the increased losses may be merger-related rather than operational expansion. The substantial increase in liabilities (242%) alongside the equity raise indicates the merger involved assuming additional obligations, but the net effect significantly strengthens the company's financial position.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+339.9%
$2.4M$10.7M

Cash position surged 339.9% — strong cash generation or capital raise providing significant financial cushion.

Stockholders Equity
Balance Sheet
+289.6%
$1.5M$5.9M

Equity base grew 289.6% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Assets
Balance Sheet
+267.7%
$3.0M$11.0M

Current assets grew 267.7% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
+265.8%
$3.0M$11.1M

Asset base grew 265.8% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+241.9%
$1.5M$5.2M

Liabilities grew 241.9% — significant increase in debt or obligations, assess impact on financial flexibility.

Current Liabilities
Balance Sheet
+241.9%
$1.5M$5.2M

Current liabilities surged 241.9% — significant near-term obligations; verify ability to meet short-term debt.

Net Income
P&L
-124.5%
-$5.6M-$12.5M

Net income declined 124.5% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-120%
-$5.7M-$12.6M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Inventory
Balance Sheet
-56.7%
$432K$187K

Inventory drawn down 56.7% — strong sell-through or deliberate destocking; watch for supply constraints.

R&D Expense
P&L
-52.2%
$770K$368K

R&D spending cut 52.2% — could signal cost discipline or concerning reduction in innovation investment.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-21
ADDED
As of March 17, 2026, there were 531,968 shares of common stock outstanding.
TABLE O F CONTENTS Page Special Note Regarding Forward Looking Statements 5 Summary of Selected Risks associated with our Business 7 PART I .
All historical share and per share amounts reflected throughout this report have been adjusted to reflect the 2025 Reverse Stock Split (as defined below).
On March 5, 2026, the Company filed a Certificate of Amendment to the Company s amended and restated certificate of incorporation, as amended, with the Secretary of State of the State of Delaware to effect a 1-for-12 reverse stock split of the Company's issued and outstanding shares of Common Stock, par value $0.0001 per share, which became effective as of March 6, 2026.
All historical share and per share amounts reflected throughout this report have been adjusted to reflect the 2026 Reverse Stock Split (as defined below).
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REMOVED
As of March 17, 2025, there were 1,745,730 s hares of common stock outstanding.
These statements include, among others, statements about: our ability to continue as a going concern and support our operations into the later part of the second quarter of 2025; our expectations regarding the timing, likelihood, expected benefits of, and potential value created by, the proposed merger (the Merger ) between us and Decoy Therapeutics Inc.
These risks include, among others, the following: Risks Related to the Merger The Merger may be completed even though certain events occur prior to Merger Closing that materially and adversely affect Salarius.
The Exchange Ratio set forth in the Merger Agreement is adjustable based on the Parent Cash Amount and the Company Cash Amount, each of which will be impacted by, among other things, unexpected expenses that could be experienced by Salarius or Decoy during the pre-Merger Closing period, which could result in Salarius stockholders owning significantly less of the combined company than currently estimated.
Stockholders of the combined company may not realize a benefit from the Merger commensurate with the ownership dilution they will experience in connection with the Merger and the Qualified Financing.
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