GRIHIGH SIGNALFINANCIAL10-K

GRI Bio significantly increased outstanding shares from 525,358 to 1,445,029 (175% increase) while raising cash but substantially increasing R&D expenses and losses.

The massive 175% increase in share count indicates significant equity dilution, likely from a capital raise that boosted cash reserves but severely diluted existing shareholders. The company appears to have strengthened its balance sheet through equity financing to fund expanded clinical development, but at the cost of substantial shareholder dilution.

Comparing 2026-01-30 vs 2025-03-14View on EDGAR →
FINANCIAL ANALYSIS

GRI Bio completed what appears to be a significant equity raise, increasing cash by 64% to $8.2M while nearly tripling outstanding shares, creating massive dilution for existing shareholders. R&D expenses surged 81% to $6.8M and net losses increased 46% to $12.0M, indicating accelerated clinical development spending. The overall picture shows a biotech company that successfully raised capital to fund operations but at an extremely high cost to shareholders through dilution, while burning cash faster as it advances its lead drug candidate.

FINANCIAL STATEMENT CHANGES
R&D Expense
P&L
+81%
$3.8M$6.8M

R&D investment increased 81% — signals commitment to future product development, though near-term margin impact.

Cash & Equivalents
Balance Sheet
+63.7%
$5.0M$8.2M

Cash position surged 63.7% — strong cash generation or capital raise providing significant financial cushion.

Current Liabilities
Balance Sheet
+61.6%
$1.6M$2.6M

Current liabilities surged 61.6% — significant near-term obligations; verify ability to meet short-term debt.

Total Liabilities
Balance Sheet
+55.7%
$1.7M$2.7M

Liabilities grew 55.7% — significant increase in debt or obligations, assess impact on financial flexibility.

Current Assets
Balance Sheet
+53%
$5.6M$8.6M

Current assets grew 53% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
+51%
$5.7M$8.7M

Asset base grew 51% — expansion through organic growth, acquisitions, or capital deployment.

Stockholders Equity
Balance Sheet
+49%
$4.0M$6.0M

Equity base grew 49% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Net Income
P&L
-45.7%
-$8.2M-$12.0M

Net income declined 45.7% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-45.4%
-$8.2M-$12.0M

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

Operating Cash Flow
Cash Flow
-18.3%
-$8.6M-$10.2M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

LANGUAGE CHANGES
NEW — 2026-01-30
PRIOR — 2025-03-14
ADDED
As of January 29, 2026, 1,445,029 shares of the Registrant s common stock were outstanding.
MARKET FOR REGISTRANT S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUE R PURCHASES OF EQUITY SECURITIES 74 I TEM 6.
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE 84 ITEM 9A.
As used in this Annual Report, unless the context requires otherwise, the Company, GRI Bio, we, us and our refer to GRI Bio, Inc., including its wholly-owned subsidiary, GRI Bio Operations, Inc.
In particular, we will require substantial additional capital or resources to complete a Phase 2b clinical trial of GRI-0621.
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REMOVED
As of March 11, 2025, 525,358 shares of the Registrant s common stock were outstanding.
MARKET FOR REGISTRAN T S COMMON EQUITY , RELATED STOCKHOLDER MATTERS AND ISSUE PURCHASES OF EQUITY SECURITIES 70 I TEM 6.
C HANGES IN AND DISA GREEMEN TS WITH ACCOUNTANTS ON ACCOUNT I NG AND FINANCIAL DISCLO SURE 78 ITEM 9A.
As used in this Annual Report, unless the context requires otherwise, the Company, GRI Bio, we, us and our refer to GRI Bio, Inc.
Our auditors have expressed substantial doubt about our ability to continue as a going concern, and we may not be able to continue as a going concern if we do not obtain additional financing.
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