ERNAHIGH SIGNALFINANCIAL10-K

ERNA underwent a major corporate transformation including a name change from Eterna to Ernexa, dramatic share count reduction from 52.2M to 29.1M shares, and a significant cash burn with cash position declining 77% to $1.7M.

The 44% reduction in outstanding shares suggests a reverse stock split or major restructuring, while the company appears to be fighting Nasdaq delisting concerns. The removal of language about material weaknesses in internal controls and concentrated shareholder ownership indicates some governance improvements, but the addition of delisting risk language raises immediate capital market concerns.

Comparing 2026-03-13 vs 2025-03-12View on EDGAR →
FINANCIAL ANALYSIS

ERNA showed mixed operational improvements with revenue surging 756% to $582K and achieving positive gross profit of $486K versus a prior loss, while dramatically reducing net losses by 68% to $14.1M and cutting operating cash burn by 56% to $7.0M. However, the company's cash position collapsed 77% to just $1.7M while interest expense exploded nearly 20x to $614K, indicating severe liquidity constraints. The combination of improving operations but deteriorating liquidity creates a critical funding timeline for the company's survival.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+1946.7%
$30K$614K

Interest expense surged 1946.7% — significant debt increase or rising rates materially impacting earnings.

Revenue
P&L
+755.9%
$68K$582K

Strong top-line growth of 755.9% — accelerating demand or successful expansion into new markets.

Accounts Receivable
Balance Sheet
+489.7%
$116K$684K

Receivables surged 489.7% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Gross Profit
P&L
+389.3%
-$168K$486K

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

R&D Expense
P&L
-92.3%
$26K$2K

R&D spending cut 92.3% — could signal cost discipline or concerning reduction in innovation investment.

Capital Expenditure
Cash Flow
-90%
$369K$37K

Capex reduced 90% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Cash & Equivalents
Balance Sheet
-77.2%
$7.6M$1.7M

Cash declined 77.2% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Net Income
P&L
+68.4%
-$44.5M-$14.1M

Net income grew 68.4% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
+55.7%
-$15.8M-$7.0M

Operating cash flow surged 55.7% — exceptional cash generation, highest quality earnings signal.

Stockholders Equity
Balance Sheet
+41.2%
$1.7M$2.4M

Equity base grew 41.2% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2026-03-13
PRIOR — 2025-03-12
ADDED
As of March 12, 2026, the registrant had 29,154,431 shares of common stock outstanding.
Management s Discussion and Analysis of Financial Condition and Results of Operations 32 ITEM 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 43 ITEM 9A.
Unless stated otherwise or the context otherwise requires, all references in this 2025 Annual Report to Ernexa refers to Ernexa Therapeutics Inc., and references to the Company, we, us or our refer to Ernexa and its consolidated subsidiaries, including Ernexa TX2, Inc., Novellus, Inc.
Risks Related to Ownership of our Common Stock Our failure to meet the continued listing requirements of Nasdaq could result in a delisting of our common stock.
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REMOVED
As of March 10, 2025, the registrant had 52,244,929 shares of common stock outstanding.
Management s Discussion and Analysis of Financial Condition and Results of Operations 33 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 42 9A.
Unless stated otherwise or the context otherwise requires, all references in this Annual Report on Form 10-K to Eterna refer to Eterna Therapeutics Inc., references to Eterna LLC refer to Eterna Therapeutics LLC, and references to the Company, we, us or our refer to Eterna and its consolidated subsidiaries, including Eterna LLC, Novellus, Inc.
We have previously identified a material weakness in our internal control over financial reporting, which may adversely affect investor confidence in us, result in litigation and materially and adversely affect our business and operating results.
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