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PALISADE BIO, INC. (PALI)·Q4 2023 Earnings Summary
Executive Summary
- Palisade Bio ended FY 2023 with cash, cash equivalents and restricted cash of $12.5M, and expects runway into Q1 2025; full-year net loss was $12.3M and basic/diluted net loss per share was $1.80 .
- The company shifted strategy in 2H23, terminating LB1148 and advancing PALI-2108 (colon‑targeted PDE4 inhibitor) toward a Phase 1 program with IND/CTA submission and Phase 1a/b initiation targeted before year-end 2024 .
- Operationally, G&A decreased 26% YoY to $6.2M on cost reductions while R&D was $6.9M (+5% YoY) reflecting investment in PALI‑2108; milestone license revenue recognized in 2023 was $0.25M .
- Governance/listing was a watch point: Nasdaq notified PALI on March 22, 2024 of audit committee non-compliance (two independent members vs. required three), with a cure period through either the next AGM/Mar 4, 2025 or Sept 3, 2024 timeline depending on AGM date . Shareholders approved a reverse split range (1‑for‑2 to 1‑for‑15) on March 25, 2024 for flexibility .
What Went Well and What Went Wrong
What Went Well
- Strategic pivot executed: company terminated LB1148 and in‑licensed PALI‑2108 via Giiant, positioning for IBD indications; management guided to IND/CTA and Phase 1 start before end of 2024 .
- Cost discipline: G&A fell from $8.8M to $6.2M (−26%) in 2023 due to 2022 cost‑reduction plan; decreases seen across salaries/benefits (−$0.9M), stock‑based comp (−$0.5M), professional, IR, consulting, recruiting, and insurance .
- Strengthened advisory and biomarker strategy: formation of Clinical Advisory Board (KOLs Bruce Sands, MD and Florian Rieder, MD), curation of a precision medicine data pipeline with >1,600 UC patient clinical/biomarker records to enable a potential FDA‑approved test .
- CEO tone and focus: “2023 was a transformative year…on track to launch the Phase 1 study of PALI‑2108 by the end of 2024” — J.D. Finley, CEO .
What Went Wrong
- Clinical setback and program termination: Phase 2 PROFILE for LB1148 failed the primary endpoint; program discontinued, and Phase 3 INTEGRITY study was terminated .
- Ongoing losses and going‑concern disclosure: full‑year net loss of $12.3M; substantial doubt about going concern discussed in Q3 2023 10‑Q given continued operating losses and need for future capital .
- Nasdaq compliance risk: audit committee size deficiency flagged by Nasdaq; although no immediate delisting, it remains a governance overhang pending cure within stipulated period .
Financial Results
Full-Year Results
Notes:
- Management states cash runway into Q1 2025 .
- 2023 other income was $0.770M (dividends/other) offsetting OpEx .
Quarterly Trend (Q2 → Q3 2023)
Notes:
- Quarterly revenue remained de minimis; margin metrics are not meaningful given near‑zero revenue .
Segment Breakdown and KPIs
- Segment reporting: single operating segment (R&D) per CEO as CODM .
- Selected KPIs/operational items:
- Contingent consideration liability for Giiant milestones recorded at $0.212M as of 9/30/23 (Level 3 fair value) .
- Workforce reduction: additional ~$0.2M severance/benefits to be recognized in Q4 2023 .
Guidance Changes
Note: Company did not provide financial guidance; development timeline is the principal guidance .
Earnings Call Themes & Trends
Management Commentary
- “2023 was a transformative year for Palisade Bio…we are on track to launch the Phase 1 study of PALI‑2108 by the end of 2024.” — J.D. Finley, CEO .
- Cash runway: “As of December 31, 2023, the Company had cash, cash equivalents and restricted cash of $12.5 million…sufficient cash to fund…into the first quarter of 2025.” .
- Strategy: Development plan milestones for PALI‑2108 (IND/CTA‑enabling through Q3 2024; submission and Phase 1 start prior to end of 2024) .
- Precision medicine: Collaborations and data curation to identify likely responders to PDE4 therapy; groundwork for potential FDA‑approved test .
Q&A Highlights
- No earnings call transcript was available in the document set; Q&A highlights are not applicable.
Estimates Context
- Wall Street consensus (S&P Global) for quarterly EPS/revenue was unavailable at the time of request due to access limits; as a result, estimate comparisons are not provided.
Key Takeaways for Investors
- Execution focus: Near‑term catalysts are IND/CTA submission and initiation of Phase 1a/b for PALI‑2108 by year‑end 2024; follow progress on tox and nonclinical enabling activities .
- Operating runway: ~$12.5M cash at year‑end 2023 with runway into Q1 2025, but going‑concern language and need for future capital persist; financing windows remain central to the story .
- Expense profile: Structural G&A reductions were sustained in 2023; watch R&D cadence as PALI‑2108 advances into clinical stage .
- Governance/listing: Monitor audit‑committee remediation and reverse split authorization; listing compliance remains a potential stock overhang/catalyst .
- Thesis evolution: Precision medicine approach and UC/Crohn’s focus may improve differentiation and trial success probability; validate biomarker strategy as details emerge .
- Risk management: Prior clinical miss underscores binary risk typical of small‑cap biotech; diversify position sizing and watch regulatory timelines .
- Trading implications: Stock likely reacts to regulatory milestones (IND/CTA clearance, first‑in‑human dosing), funding transactions, and governance updates; no consensus estimates available to frame near‑term beats/misses.