HOTHHIGH SIGNALFINANCIAL10-K

HOTH shows severe financial deterioration with R&D expenses surging 83% to $5.9M, net losses widening 52% to -$12.5M, and auditors expressing substantial doubt about the company's ability to continue as a going concern.

The combination of dramatically worsening financial performance and the addition of going concern qualification creates significant risk for investors. The company's cash position declined to $6.2M while burn rate accelerated substantially, raising immediate questions about funding runway and survival without additional capital raises that would likely dilute existing shareholders.

Comparing 2026-03-27 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

HOTH's financials show across-the-board deterioration with R&D expenses nearly doubling to $5.9M driving net losses 52% higher to -$12.5M and operating cash flow worsening 41% to -$9.8M. The balance sheet weakened with cash declining 11% to $6.2M, current liabilities surging 75% to $1.5M, and stockholders' equity falling 11% to $6.2M. This combination of accelerating cash burn, declining cash reserves, and rising liabilities signals potential liquidity stress for this early-stage biotech company.

FINANCIAL STATEMENT CHANGES
R&D Expense
P&L
+83%
$3.2M$5.9M

R&D investment increased 83% — signals commitment to future product development, though near-term margin impact.

Current Liabilities
Balance Sheet
+74.8%
$831K$1.5M

Current liabilities surged 74.8% — significant near-term obligations; verify ability to meet short-term debt.

Total Liabilities
Balance Sheet
+74.2%
$834K$1.5M

Liabilities grew 74.2% — significant increase in debt or obligations, assess impact on financial flexibility.

Net Income
P&L
-52.3%
-$8.2M-$12.5M

Net income declined 52.3% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-50.5%
-$8.2M-$12.4M

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

Operating Cash Flow
Cash Flow
-40.5%
-$7.0M-$9.8M

Operating cash flow fell 40.5% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
-11.2%
$7.0M$6.2M

Cash decreased 11.2% — monitor burn rate and upcoming capital needs.

Stockholders Equity
Balance Sheet
-10.6%
$6.9M$6.2M

Equity decreased 10.6% — buybacks or losses reducing book value, monitor solvency ratios.

Current Assets
Balance Sheet
-10.2%
$7.6M$6.9M

Current assets declined 10.2% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2026-03-27
PRIOR — 2025-03-28
ADDED
As of March 26, 2026, there were 16,257,652 shares of the Registrant s common stock, par value $0.0001 per share, outstanding.
Our independent registered public accounting firm has expressed substantial doubt about our ability to continue as a going concern , which may hinder our ability to obtain future financing.
The marketing approval process is lengthy, time-consuming and inherently unpredictable, and if we are ultimately unable to obtain marketing approval for the product candidates we intend to develop, our business may be substantially harmed.
Additional delays to the completion of clinical studies may result from modifications being made to the protocol during the clinical trial.
Primary Development: HT-001 On February 1, 2020, we entered into a patent license agreement with The George Washington University ( GW ) pursuant to which GW granted us a license to certain patent rights with respect to HT-001 which we intend to seek approval for use for treating dermatological side effects from epidermal growth factor receptor ( EGFR ) inhibitors, and potentially other drugs used for the treatment of cancer.
In November 2022, we submitted an Investigational New Drug ( IND ) application to the U.S.
Food and Drug Administration ( FDA ) with respect to HT-001 as a concomitant therapy with EGFR inhibitors, for a Phase 2a clinical trial in humans and we received FDA approval to proceed with our clinical study on December 28, 2022.
In September 2025, we submitted a clinical trial application to the European Medicines Agency ( EMA ) to expand the Phase 2a clinical trial to Europe, and in January 2026, we received EMA approval to proceed with our clinical study in Spain, Poland and Hungary.
In January 2025, we acquired three provisional patent applications for additional indications that could be treated using the HT-001 formulation and in January 2026 we executed proposals for proof-of-concept studies for the three new indications.
HT-KIT We have obtained from North Carolina State University ( NC State ) an exclusive, worldwide, royalty bearing license to certain intellectual property with respect to cancer and anaphylaxis; this is being developed as HT-KIT.
REMOVED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.
As of March 28, 2025, there were 13,170,715 shares of the Registrant s common stock, par value $0.0001 per share, outstanding.
Form 10-K Summary 67 Signatures 68 i Explanatory Note Restatement of Previously Issued Annual and Quarterly Consolidated Financial Statements As previously disclosed in a Current Report on Form 8-K filed by Hoth Therapeutics, Inc.
(the Company ) with the Securities and Exchange Commission ( SEC ) on March 25, 2025, certain of the Company s previously filed interim unaudited and annual audited consolidated financial statements should no longer be relied upon and a restatement is required for these previously issued consolidated financial statements.
As a result of such errors, we concluded that the issued audited consolidated financial statements and unaudited condensed consolidated financial statements discussed above were materially misstated, and we have restated, herein, our previously issued audited consolidated financial statement and unaudited condensed consolidated financial statements for each of the quarterly and year to date periods ended March 31, 2024 and 2023, June 30, 2024 and 2023, and September 30, 2024 and 2023.
The December 31, 2022 understatement of prepaid expenses and other current assets of $983,497 was corrected by increasing prepaid expenses and other current assets and decreasing accumulated deficit as of December 31, 2022 by $983,497, as reflected of the consolidated statements of changes in stockholders equity as of December 31, 2022.
The restatement corrections impact certain components within operating cash flows of our audited consolidated financial statements and unaudited condensed consolidated statements of cash flows.
Total operating cash flows, investing activities, financing activities, and cash and cash equivalents are unchanged as a result of the restatements and as a result are not restated herein.
The financial information that was previously filed or otherwise reported for the Prior Quarterly Financial Statements is superseded by the information in this Annual Report on Form 10-K, Note 8 - Restatement of Previously Issued Audited Consolidated Financial Statements and Unaudited Condensed Financial Statements.
We have not filed and do not intend to file amendments to our Annual Report of Form 10-K and Quarterly Reports on Form 10-Q for any of the annual and quarterly periods in fiscal years 2024 and 2023.
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