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Pulmatrix Announces Second Quarter 2026 Financial Results and Progress on Merger

(Moderate)
(Positive)

Pulmatrix (Nasdaq: PULM) reported second quarter 2026 results and progress on its proposed merger with privately held Eos SENOLYTIX. The company filed a Form S-4 for the merger, which is anticipated to close in the third quarter of 2026, subject to customary conditions. A March 2026 private placement of Series B convertible preferred stock with an Eos affiliate raised $1.0 million.

Pulmatrix is seeking to out-license or monetize its iSPERSE™-based clinical assets PUR1900, PUR3100 and PUR1800. All clinical development is currently on hold. For Q2 2026, R&D expense was under $0.1 million, G&A fell to $1.0 million, and net loss attributable to common stockholders was $1.1 million. Cash and cash equivalents were $2.2 million as of June 30, 2026, plus $0.7 million restricted cash that would become unrestricted upon merger closing. Unaudited financials were prepared on a going-concern basis, with cash expected to fund operations at least through the anticipated merger close.

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Positive

  • Form S-4 filed and Q3 2026 merger close anticipated
  • Private placement raised $1.0 million in Series B preferred
  • G&A expenses down ~$0.5 million year over year in Q2
  • Q2 2026 net loss reduced to $1.0 million from $1.5 million
  • Cash and cash equivalents of $2.2 million at June 30, 2026
  • Indian patent granted covering PUR1900 and Phase 3 cleared in India

Negative

  • All clinical development currently on hold pending asset licensing/monetization
  • Cash and equivalents declined from $4.1 million to $2.2 million since year-end
  • Accumulated deficit increased to $304.5 million as of June 30, 2026
  • Financial statements include going-concern uncertainty within one year
  • Q2 2026 R&D near zero, signaling minimal internal pipeline advancement

News Explained

Potential conversion-related dilution is the key holder change: up to 490,910 shares are registered for resale, while the merger remains unclosed.

The proposed merger with Eos SENOLYTIX remains unclosed and is anticipated to close in the third quarter of 2026, subject to customary closing conditions.

The related Series B financing left 1,000 Series B preferred shares outstanding; the August 7, 2026 amended shelf registration describes up to 490,910 common shares issuable as conversion or dividend shares for resale, which could increase total shares and reduce existing holders' percentage ownership, while Pulmatrix would receive no resale proceeds.

The private placement was a sale to a selected investor outside a public offering, and the shelf registration is a resale mechanism; it does not by itself establish that the full up-to amount has been issued.

At March 31, 2026, cash and equivalents were $3,324,000 and first-quarter operating cash outflow was $1,067,000; that historical cash balance equals 280.4 days of the quarter's operating cash use.

Sources and calculations
  • Cash and equivalents vs quarterly operating cash outflow, in days of cash use $3,324,000 / ($1,067,000 / 90) = [object Object]

Market Context

The active S-3/A resale registration covers 490,910 shares and provides no proceeds to Pulmatrix. It...
Analysis

The active S-3/A resale registration covers 490,910 shares and provides no proceeds to Pulmatrix. It adds dilution and financing context to the 2Q26 update; investors can watch merger closing conditions and cash sufficiency.

Key Figures

Expected merger close: Q3 2026 Private placement proceeds: $1.0 million PUR1900 development stage: Phase 3 +5 more
8 metrics
Expected merger close Q3 2026 Proposed Eos SENOLYTIX merger
Private placement proceeds $1.0 million Series B Convertible Preferred Stock issued March 26, 2026
PUR1900 development stage Phase 3 India clinical trial pathway
Ex-US royalty rate 2% Potential future net sales of PUR1900 by Cipla
General and administrative expenses $1.0 million vs. $1.5 million Three months ended June 30, 2026 vs. 2025
Cash and equivalents $2.2 million As of June 30, 2026, compared with $4.1 million at December 31, 2025
Net loss $1.036 million Three months ended June 30, 2026
Granted patents Approximately 142 iSPERSE portfolio as of June 30, 2026

Historical Context

5 past events · Latest: May 15 (Positive)
Pattern 5 events
Date Event Sentiment 24h Move Catalyst
May 15 Q1 earnings Positive -1.6% Lower quarterly loss and merger update were followed by a negative price reaction.
Apr 21 Preferred financing Positive +2.6% Series B preferred-stock transaction closed with merger affiliate financing.
Mar 26 Merger agreement Positive -28.8% Eos merger and concurrent financing announcement preceded a substantial negative reaction.
Mar 02 Merger termination Negative -36.8% Prior merger termination and alternative-strategy update preceded a substantial decline.
Feb 26 Q4 earnings Negative -9.3% Revenue loss, annual net loss, and merger update preceded a negative reaction.

24h Move is the share-price change in the day after each event; other market factors may also have contributed.

Pattern Detected

Historical record showed negative reactions to merger and earnings announcements, while the preferred-stock transaction produced a positive reaction.

Key Terms

form s-4, convertible preferred stock, investigational new drug, going concern
4 terms
form s-4 regulatory
"Form S-4 filed related to the announced merger agreement"
A Form S-4 is a legal document that companies file with the government to announce and explain a major business move, such as a merger or acquisition. It provides detailed information to help investors understand how the deal might affect the company's value and future prospects, similar to a detailed blueprint that clarifies the impact of a significant change.
convertible preferred stock financial
"issuance and sale in a private placement of its newly designated Series B Convertible Preferred Stock"
Convertible preferred stock is a special class of company shares that pays priority, usually fixed, payments to holders and can be exchanged later for a set number of common shares. It matters to investors because it combines steady income and added protection with the chance to share in a company’s upside; think of it as a hybrid between a bond that pays regularly and an option to convert into growth-oriented stock, where the conversion rules influence both potential gains and how much common shareholders’ ownership may be reduced.
investigational new drug regulatory
"acceptance of an Investigational New Drug ("IND") application"
An investigational new drug is a medication that is still being tested in clinical trials to determine if it is safe and effective for treating a specific condition. For investors, it represents a potential breakthrough that could lead to a new treatment and significant financial gains if successful, but also carries risks since it has not yet been approved for widespread use.
going concern financial
"prepared assuming that the Company will continue as a going concern"
Going concern is the accounting assumption that a company will keep operating and meeting its obligations for the foreseeable future. The phrase matters most when a company or its auditors disclose substantial doubt about it, a formal warning that the business may not have enough resources to continue without raising money, restructuring, or selling assets. That language in a filing or press release signals elevated financial risk.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Form S-4 filed related to the announced merger agreement with Eos SENOLYTIX

FRAMINGHAM, Mass., Aug. 13, 2026 /PRNewswire/ -- Pulmatrix, Inc. ("Pulmatrix" or the "Company") (Nasdaq: PULM), a biopharmaceutical company that has focused on the development of novel inhaled therapeutic products intended to prevent and treat migraine and respiratory diseases with important unmet medical needs using its patented iSPERSE™ technology, today announced its second quarter financial results for 2026 and provided a corporate update related to the merger agreement with Eos SENOLYTIX announced at the end of the first quarter of 2026.

Peter Ludlum, Interim Chief Executive Officer of Pulmatrix, commented, "Our focus in the second quarter and beyond has been to advance steps towards completing the proposed merger with Eos SENOLYTIX, a privately held biotechnology company developing novel gerotherapeutic peptides targeting mitochondrial dysfunction in aging-related diseases using the MitoXcel™ platform. To that end, we have filed a Form S-4 in relation to the Merger."

Proposed Merger with Eos SENOLYTIX

As previously reported, on March 26, 2026, the Company entered into an agreement (the "Merger Agreement") and plan of merger (the "Merger") with Eos SENOLYTIX, Inc. ("Eos"). The proposed Merger is currently anticipated to close in the third quarter of 2026, subject to customary closing conditions. If the proposed Merger is completed, the business of Eos will continue as the business of the combined company.

In connection with the entry into the Merger Agreement, on March 26, 2026, the Company announced that it entered into a securities purchase agreement with an affiliate of Eos for the issuance and sale in a private placement of its newly designated Series B Convertible Preferred Stock, raising aggregate gross proceeds of $1.0 million.

Additional information about the Merger Agreement was previously disclosed in a registration statement on Form S-4 (File No. 333-297342) initially filed with the Securities and Exchange Commission (the "SEC") on July 9, 2026, as amended on August 3, 2026.

Pulmatrix Seeks to Out-license or Monetize its Clinical Assets

iSPERSE™ Technology

  • iSPERSE™, also licensed to MannKind Corporation and Cipla Technologies for certain fields of use, utilizes particles that are engineered with a small, dense and dispersible profile to exceed the performance of traditional dry powder particles as the iSPERSE™ particles have the dispersibility advantages of porous engineered particles. Pulmatrix believes this results in superior drug delivery compared to traditional oral and injectable forms of treatment for certain diseases.
  • As of June 30, 2026, Pulmatrix's patent portfolio related to iSPERSE™ included approximately 142 granted patents, 17 of which are U.S.-granted patents, plus approximately 49 pending patent applications in the U.S. and other jurisdictions.
  • In July 2026, Pulmatrix was awarded a patent in India with claims encompassing PUR1900 resulting from a patent hearing in India.

PUR1900

  • PUR1900, has been approved to proceed to a Phase 3 in India conducted by our partner Cipla. This is the Company's inhaled iSPERSE™ formulation of the antifungal drug itraconazole being investigated for various indications. The Company and its partner, Cipla, wound down a Phase 2b trial that the Company was operating in 2024. Cipla has continued clinical development outside the United States, and in 2025 completed their Phase 2 study in India, published positive results and has been approved by India's Central Drug Standard Control Organization to proceed with a Phase 3 clinical trial, which Cipla currently expects to commence in 2026.
  • Pulmatrix will receive 2% royalties on any potential future net sales by Cipla outside the United States should Cipla successfully market PUR1900 outside the United States. Within the United States, the Company and Cipla share the rights 50/50 and will seek to monetize PUR1900 for indications where an orally inhaled antifungal may provide a therapeutic benefit or fulfill an unmet medical need.

PUR3100

  • PUR3100, a Phase 2-ready asset, is an orally inhaled dihydroergotamine ("DHE") engineered with Pulmatrix's iSPERSE™ dry powder inhalation technology for the treatment of acute migraine has a Food and Drug Administration acceptance of an Investigational New Drug ("IND") application for PUR3100 and receipt of a "study may proceed" letter to proceed with a Phase 2 study. The IND includes a Phase 2 clinical protocol where safety and preliminary efficacy of PUR3100 will be investigated in patients with acute migraine.
  • The Phase 2 IND builds on the Phase 1 trial results of PUR3100, which were published in 2024 in the peer-reviewed publication, Headache: The Journal of Head and Face Pain. The study showed that PUR3100 achieved peak exposures in the targeted therapeutic range and time to maximum concentration occurred at five minutes after dosing at all dosing levels. The PUR3100 dose groups also showed a lower incidence of nausea and no vomiting compared to observations of nausea and vomiting in the intravenously ("IV") administered DHE dose group.

PUR1800

  • PUR1800 is a Narrow Spectrum Kinase Inhibitor ("NSKI"), engineered with our iSPERSE™ technology, for the treatment of acute exacerbations in chronic obstructive pulmonary disease ("AECOPD"). In 2023, Pulmatrix presented complete results from a Phase 1b study of PUR1800 for AECOPD, indicating PUR1800 was well-tolerated with no observed safety signals. The topline data, along with the results from chronic toxicology studies, support the continued development of PUR1800 for the treatment of AECOPD and other inflammatory respiratory diseases.
  • In 2024, Pulmatrix published an abstract titled "Ex vivo evaluation of the potential for Narrow Spectrum Kinase inhibitors as a treatment for Idiopathic Pulmonary Fibrosis".

Second Quarter 2026 Financial Results

Research and development expenses were less than $0.1 million for both the three months ended June 30, 2026, and 2025. All clinical development is currently on hold while the Company works to license or monetize our clinical assets.

General and administrative expenses decreased approximately $0.5 million to $1.0 million for the three months ended June 30, 2026, compared to $1.5 million for the three months ended June 30, 2025. The decrease was primarily due to lower costs incurred related to software subscriptions, legal and patent costs, and business development and merger-related activities.

The Company's total cash and cash equivalents balance as of June 30, 2026, was $2.2 million, in addition to $0.7 million in restricted cash that would become unrestricted following consummation of the Merger, as compared to $4.1 million as of December 31, 2025. The Company's unaudited financial statements were prepared assuming that the Company will continue as a going concern within one year after the date such financial statements are issued. The Company anticipates that its cash position, based on current operational efficiencies and prioritization of spending, is sufficient to fund its operations at least through the anticipated closing of the proposed Merger with Eos.

PULMATRIX, INC.

Consolidated Balance Sheets

(in thousands, except share and per share data)





June 30,

2026



December 31,

2025




(unaudited)





Assets







Current assets:









Cash and cash equivalents


$

2,168



$

4,088


Restricted cash



700






Prepaid expenses and other current assets



371




41


Total current assets



3,239




4,129


Long-term restricted cash



7




10


Total assets


$

3,246



$

4,139


Liabilities and stockholders' equity









Current liabilities:









Accounts payable


$

529



$

272


Accrued expenses and other current liabilities



160




57


Total current liabilities



689




329


Total liabilities



689




329


Stockholders' equity:









Preferred stock, $0.0001 par value — 500,000 shares authorized;

6,746 shares designated Series A Convertible Preferred Stock: no
shares issued and outstanding at June 30, 2026 and December 31,
2025;

1,100 shares designated Series B Convertible Preferred Stock:
1,000 shares issued and outstanding at June 30, 2026, and no
shares issued and outstanding at December 31, 2025



966




-


Common stock, $0.0001 par value — 200,000,000 shares
authorized; 3,652,285 shares issued and outstanding at June 30,
2026, and December 31, 2025



-




-


Additional paid-in capital



306,117




306,128


Accumulated deficit



(304,526)




(302,318)


Total stockholders' equity



2,557




3,810


Total liabilities and stockholders' equity


$

3,246



$

4,139











 

PULMATRIX, INC.

Consolidated Statements of Operations

(in thousands, except share and per share data)

(unaudited)





Three Months Ended

June 30,



Six Months Ended

June 30,




2026



2025



2026



2025


Operating expenses:

















Research and development


$

2



$

14



$

5



$

33


General and administrative



1,044




1,534




2,333




3,362


Total operating expenses



1,046




1,548




2,338




3,395


Loss from operations



(1,046)




(1,548)




(2,338)




(3,395)


Other income (expense):

















Interest income



10




41




22




94


Fair value adjustment of warrants



-




1




-




67


Other income (expense), net



-




(43)




108




(123)


Total other income (expense), net



10




(1)




130




38


Net loss


$

(1,036)



$

(1,549)



$

(2,208)



$

(3,357)


Dividends accrued on Series B Convertible Preferred Stock



(16)




-




(16)




-


Net loss attributable to common stockholders



(1,052)




(1,549)




(2,224)




(3,357)


Net loss per share attributable to common stockholders – basic
and diluted


$

(0.29)



$

(0.42)



$

(0.61)



$

(0.92)


Weighted average common shares outstanding – basic and diluted



3,652,285




3,652,285




3,652,285




3,652,285


About Pulmatrix, Inc.
Pulmatrix is a biopharmaceutical company that has focused on the development of novel inhaled therapeutic products intended to prevent and treat migraine and respiratory diseases with important unmet medical needs using its patented iSPERSE™ technology. The Company's proprietary product pipeline includes treatments for central nervous system ("CNS") disorders such as acute migraine and serious lung diseases such as Chronic Obstructive Pulmonary Disease ("COPD") and allergic bronchopulmonary aspergillosis ("ABPA"). Pulmatrix's product candidates are based on its proprietary engineered dry powder delivery platform, iSPERSE™, which seeks to improve therapeutic delivery to the lungs by optimizing pharmacokinetics and reducing systemic side effects to improve patient outcomes. For more on the Company's inhaled product candidates please visit: https://www.pulmatrix.com/pipeline.html.

About Eos SENOLYTIX, Inc.
Eos SENOLYTIX is a biotechnology company focused on developing first-in-class gerotherapeutic peptide medicines that target the underlying biological mechanisms of aging. Eos's lead clinical candidates, PTC-2105 and PTC-2107, both proprietary MitoXcel™ geropeptides, have demonstrated the ability to rejuvenate naturally aged mice via two separate mechanisms, both via a single, aging-specific target, the mitochondrial membrane potential (MMP), also called the "Δψm". These two mechanisms include (1) the return of the efficiency of mitochondrial. Merger-associated financings are expected to support advancement of the combined company's pipeline through key clinical milestones. Eos is led by Kevin Slawin, M.D., Founder and Chief Executive Officer, a physician-scientist and serial biotechnology entrepreneur with decades of experience in translational medicine, drug development, and company formation. Dr. Slawin was the founder of Bellicum Pharmaceuticals, Inc., an early pioneer in CAR T cell therapies, and has founded and is currently leading multiple life sciences ventures focused on aging biology and mitochondrial therapeutics. He is supported by a team of experienced biotechnology executives, scientists, and advisors with prior leadership roles at major pharmaceutical companies, academic medical centers, and emerging biotechnology firms. For more information, visit https://www.eossenolytix.com.

Forward-Looking Statements
Certain statements in this press release that are forward-looking and not statements of historical fact are forward-looking statements within the meaning of the federal securities laws. Such forward-looking statements include, but are not limited to, statements of historical fact and may be identified by words such as "anticipates," "assumes," "believes," "can," "could," "estimates," "expects," "forecasts," "guides," "intends," "is confident that," "may," "plans," "seeks," "projects," "targets," and "would," and their opposites and similar expressions are intended to identify forward-looking statements. Such forward-looking statements are based on the beliefs of management as well as assumptions made by and information currently available to management and include, but are not limited to, the use of proceeds from the private placement and conversion of the Series B Preferred Stock. Actual results could differ materially from those contemplated by the forward-looking statements as a result of certain factors, including, but not limited to, the consummation of any other potential reverse merger transaction in the future, among others; the Company's ability to divest its clinical assets on terms favorable to the Company, or at all, the Company's ability to maintain compliance with the listing standards of the Nasdaq Capital Market; the Company's ability to continue as a going concern, the Company's ability to conduct its business and raise capital in the future when needed; delays in planned clinical trials; the ability to establish that potential products are efficacious or safe in preclinical or clinical trials; the ability to establish or maintain collaborations on the development of therapeutic candidates; the ability to obtain appropriate or necessary governmental approvals to market potential products; the ability to obtain future funding for developmental products and working capital and to obtain such funding on commercially reasonable terms; the Company's ability to manufacture product candidates on a commercial scale or in collaborations with third parties; changes in the size and nature of competitors; the ability to retain key executives and scientists; the ability to secure and enforce legal rights related to the Company's products, including patent protection. A discussion of these and other factors, including risks and uncertainties with respect to the Company, including the proposed Merger with Cullgen, is set forth in the Company's filings with the Securities and Exchange Commission, including its most recent Annual Report on Form 10-K, as may be supplemented or amended by the Company's Quarterly Reports on Form 10-Q and Current Reports on Form 8-K. The Company disclaims any intention or obligation to revise any forward-looking statements, whether as a result of new information, future events or otherwise, except as required by law.

Investor Contact:
Chuck Padala
Managing Director
LifeSci Advisors
646-627-8390
chuck@lifesciadvisors.com 

Cision View original content to download multimedia:https://www.prnewswire.com/news-releases/pulmatrix-announces-second-quarter-2026-financial-results-and-progress-on-merger-302850250.html

SOURCE Pulmatrix Inc.

FAQ

What did Pulmatrix (PULM) report for its Q2 2026 net loss?

Pulmatrix reported a Q2 2026 net loss attributable to common stockholders of about $1.1 million. According to Pulmatrix, this compares with a net loss of approximately $1.5 million for Q2 2025, reflecting lower general and administrative expenses during the quarter.

How much cash does Pulmatrix (PULM) have after Q2 2026 and what is its runway?

Pulmatrix ended June 30, 2026 with $2.2 million in cash and cash equivalents plus $0.7 million in restricted cash. According to Pulmatrix, its current cash position is expected to fund operations at least through the anticipated closing of the proposed merger with Eos SENOLYTIX.

What are the key terms and timing of the Pulmatrix (PULM) merger with Eos SENOLYTIX?

Pulmatrix entered a merger agreement with Eos SENOLYTIX on March 26, 2026, and filed a Form S-4. According to Pulmatrix, the proposed merger is anticipated to close in the third quarter of 2026, subject to customary closing conditions, after which Eos’s business will continue as the combined company.

How is Pulmatrix (PULM) funding operations ahead of the Eos SENOLYTIX merger?

Pulmatrix raised $1.0 million through a March 2026 private placement of Series B convertible preferred stock to an Eos affiliate. According to Pulmatrix, reduced operating expenses and existing cash are expected to support operations at least through the anticipated merger closing.

What is the status of Pulmatrix’s PUR1900 program and its deal with Cipla?

PUR1900 has completed a Phase 2 study in India and received approval there to proceed to Phase 3, which Cipla expects to start in 2026. According to Pulmatrix, it will receive 2% royalties on potential future net sales by Cipla outside the United States.

Why is Pulmatrix (PULM) putting clinical development on hold in 2026?

Pulmatrix stated that all clinical development is currently on hold while it seeks to license or otherwise monetize its clinical assets. According to Pulmatrix, this strategy aligns spending with its focus on completing the proposed merger and maximizing value from its iSPERSE™ pipeline.

What going concern disclosures did Pulmatrix (PULM) make in its Q2 2026 results?

Pulmatrix’s unaudited Q2 2026 financial statements were prepared assuming the company will continue as a going concern within one year. According to Pulmatrix, this assessment reflects its current cash resources and the expectation of funding operations through the anticipated merger closing.