STOCK TITAN

Anika Therapeutics (NASDAQ: ANIK) posts Q2 profit as revenue climbs 16%

(Moderate)
(Neutral)
Form Type
10-Q

Rhea-AI Filing Summary

Anika Therapeutics reported Q2 2026 revenue of $32.6 million, up 16% year over year, and net income from continuing operations of $3.3 million versus a loss a year ago. Gross margin rose to 65% from the low‑50% range, helped by higher OEM sales and better manufacturing utilization.

For the first half of 2026, revenue was $62.2 million and the net loss narrowed to $1.7 million. Cash and cash equivalents were $38.4 million with working capital of $77.0 million, and a new $50.0 million revolving credit facility, expandable to $100.0 million, remained undrawn. Customer concentration is high, with J&J MedTech contributing about half of revenue. The company continued FDA interactions on Cingal’s planned NDA and Hyalofast’s PMA review, while executing cost reductions and share repurchases totaling $30.0 million for 2.14 million shares since program inception.

Positive

  • Returned to quarterly profitability with $3.3 million Q2 net income and a 65% gross margin after a prior-year loss.
  • Non-GAAP adjusted EBITDA improved to about $7.1 million in Q2 and $11.4 million for the first half of 2026, reflecting stronger core operations.

Negative

  • None.

Filing Explained

The July 10 amendment extends borrowing capacity to 2031, while June 18 plan increases create conditional future share issuance capacity.

Form 10-Q is the unaudited quarterly report; this filing reports a July 10 amendment that extends Anika’s revolving credit facility maturity to July 10, 2031. The facility provides $50.0 million of committed capacity, with up to another $50.0 million subject to conditions, while the filing reports no borrowings as of June 30, 2026.

The facility is borrowing capacity rather than proceeds already received. It is secured by a first-priority lien on substantially all company assets, excluding certain intangible assets, and includes maximum leverage and interest-coverage covenants.

Separately, stockholders approved increases of 350,000 shares for the 2017 equity plan and 200,000 shares for the employee stock purchase plan on June 18, 2026.

Those increases add potential issuance capacity rather than reporting issuance of the added shares; if shares are later issued, the larger share count can reduce existing holders’ percentage ownership. At June 30, 2026, the filing showed 0.6 million shares remaining for future 2017 Plan grants and 0.2 million shares available for future employee-plan purchases.

Q2 2026 Revenue $32,610 Revenue in thousands for the three months ended June 30, 2026
Q2 2026 Net Income $3,309 Net income from continuing operations in thousands for Q2 2026
Q2 2026 Gross Margin 65% Gross margin for the three months ended June 30, 2026
Six-Month 2026 Revenue $62,222 Revenue in thousands for the six months ended June 30, 2026
Cash and Cash Equivalents $38,412 Cash and cash equivalents in thousands at June 30, 2026
Adjusted EBITDA Q2 2026 $7,064 Adjusted EBITDA in thousands for the three months ended June 30, 2026
Senior Revolving Credit Facility $50.0 million Amended revolving line of credit capacity maturing July 10, 2031
Shares Outstanding 13,382,966 shares Common stock outstanding as of July 24, 2026
Adjusted EBITDA financial
"We present information below with respect to adjusted EBITDA, which we define as our net income"
Adjusted EBITDA is a way companies measure how much money they make from their core operations, like running a business, by removing certain costs or income that aren’t part of regular business activities. It helps investors see how well a company is doing without distractions from unusual expenses or gains, making it easier to compare companies or track performance over time.
valuation allowance financial
"includes an adjustment for the valuation allowance required against the U.S. deferred tax assets"
A valuation allowance is a reserve set aside to reduce the value of certain assets on a company's financial records when there is uncertainty about whether they will generate the expected benefits. It acts like a caution sign, indicating that some assets might not be fully recoverable or worth their recorded amount. This matters to investors because it provides a more realistic picture of a company's financial health and potential risks.
Premarket Approval regulatory
"Anika submitted a Premarket Approval (PMA) application to the FDA on October 31, 2025"
Premarket approval is the formal regulatory clearance required before certain medical devices can be sold, based on detailed evidence that the product is safe and effective. For investors, it’s a major milestone because receiving approval typically clears the way for commercial sales and reduces regulatory uncertainty, while failure or delays can block revenue and raise the risk profile; think of it like a safety certificate needed before a new car model can be sold.
Rule 10b5-1 plan regulatory
"entered into a share repurchase agreement under a Rule 10b5-1 plan with Bank of America"
A Rule 10b5-1 plan is a prearranged, written schedule that lets corporate insiders buy or sell company stock at set times or amounts, even if they later learn material nonpublic information. Think of it like setting an automatic thermostat for trades: it creates a clear record that trades were planned in advance, reducing the risk of insider-trading accusations and helping investors trust that insider transactions are routine rather than based on secret information.
Secured Overnight Financing Rate financial
"Loans bear interest at a rate equal to the Secured Overnight Financing Rate as administered"
A secured overnight financing rate (SOFR) is a daily benchmark interest rate that reflects the cost of borrowing cash overnight using U.S. Treasury securities as collateral. Think of it as the market price to “rent” cash for a day with a very safe pledge, similar to paying a short-term rental fee for money backed by government bonds. Investors track SOFR because it underpins pricing for loans, bonds and derivatives, so movements change borrowing costs, interest income and the valuation of interest-rate–linked positions.
Inducement Plan financial
"The Anika Therapeutics, Inc. 2021 Inducement Plan was adopted by the Company’s board"
An inducement plan is a program a company creates to encourage employees or new hires to stay or join by offering special benefits or rewards. It’s like a company giving extra bonuses or perks to persuade someone to choose their job over others, helping the company attract and keep talented workers.

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

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FAQ

How did Anika Therapeutics (ANIK) perform financially in Q2 2026?

Anika Therapeutics generated $32.6 million in Q2 2026 revenue and $3.3 million in net income from continuing operations. Gross margin expanded to 65%, up from the low‑50% range a year earlier, driven mainly by higher OEM sales and improved manufacturing efficiency.

What drove Anika Therapeutics (ANIK) revenue growth in Q2 2026?

Q2 2026 revenue rose 16% to $32.6 million, led by higher Original Equipment Manufacturer channel sales, especially to J&J MedTech. The Commercial Channel also grew, supported by stronger international OA pain management products such as Cingal and Monovisc and higher Integrity regenerative product sales.

What is Anika Therapeutics' (ANIK) cash and liquidity position as of June 30, 2026?

Anika held $38.4 million in cash and cash equivalents and had working capital of $77.0 million at June 30, 2026. A newly amended senior revolving credit facility provides up to $50.0 million, expandable to $100.0 million, and was undrawn, supporting overall liquidity.

How concentrated is Anika Therapeutics' (ANIK) customer base?

Revenue is concentrated, with J&J MedTech accounting for 53% of Q2 2026 sales and 50% of first-half 2026 revenue. This customer dominates the OEM channel, so changes in that relationship could significantly affect Anika’s overall revenue profile and manufacturing volumes.

What progress is Anika Therapeutics (ANIK) making on Cingal and Hyalofast approvals?

For Cingal, Anika has completed a third Phase 3 trial, held multiple FDA Type‑C meetings, and is preparing an NDA, including a bioequivalence study. For Hyalofast, a PMA was submitted in October 2025, and the company is addressing an FDA deficiency letter during ongoing review.

How large is Anika Therapeutics' (ANIK) share repurchase activity to date?

Under its 2024 share repurchase program, Anika has repurchased 2,139,944 shares for a total cost of $30.0 million as of June 30, 2026. The company completed its latest $15.0 million Rule 10b5‑1 plan in April 2026 and is not currently repurchasing shares.

What were Anika Therapeutics' (ANIK) key non-GAAP results in Q2 2026?

Anika reported Q2 2026 adjusted EBITDA of about $7.1 million, versus a small loss a year earlier, and first-half 2026 adjusted EBITDA of roughly $11.4 million. Adjusted diluted EPS from continuing operations was $0.42 in Q2 and $0.86 for the first half of 2026.
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 10-Q

 

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the quarterly period ended June 30, 2026

 

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the transition period from         to

 

Commission File Number 001-14027

 

Anika Therapeutics, Inc.

(Exact name of registrant as specified in its charter)

 

Delaware

04-3145961

(State or other jurisdiction of incorporation or organization)

(I.R.S. Employer Identification No.)

 

 

32 Wiggins Avenue, Bedford, Massachusetts

01730

 
 

(Address of principal executive offices)

(Zip Code)

 

 

(781) 457-9000

(Registrant’s telephone number, including area code)

 

N/A

(Former name, former address and former fiscal year, if changed since last report)

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, par value $0.01 per share

ANIK

Nasdaq Global Select Market

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 

 

Large accelerated filer ☐

Accelerated filer

 

Non-accelerated filer ☐

Smaller reporting company

 

Emerging growth company

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No ☒

 

APPLICABLE ONLY TO CORPORATE ISSUERS:

 

As of July 24, 2026, there were 13,382,966 outstanding shares of Common Stock, par value $0.01 per share.

 

 

 

 

 

ANIKA THERAPEUTICS, INC.

TABLE OF CONTENTS

 

   

Page

Part I

Financial Information

3

Item 1.

Condensed Consolidated Financial Statements (unaudited):

3

 

Condensed Consolidated Balance Sheets as of June 30, 2026, and December 31, 2025

3

 

Condensed Consolidated Statement of Operations and Comprehensive Income (Loss) for the three and six months ended June 30, 2026 and 2025

4

 

Condensed Consolidated Statements of Stockholders Equity for the three and six months ended June 30, 2026 and 2025

5

 

Condensed Consolidated Statements of Cash Flows for the six months ended June 30, 2026 and 2025

6

 

Notes to Condensed Consolidated Financial Statements

7

Item 2.

Managements Discussion and Analysis of Financial Condition and Results of Operations

18

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

26

Item 4.

Controls and Procedures

26

Part II

Other Information

26

Item 1.

Legal Proceedings

26

Item 1A.

Risk Factors

26

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

27

Item 3.

Defaults Upon Senior Securities

27

Item 4.

Mine Safety Disclosures

27

Item 5.

Other Information

27

Item 6.

Exhibits

28

Signatures

29

 

References in this Quarterly Report on Form 10-Q to “we,” “us,” “our,” “our company,” and other similar references refer to Anika Therapeutics, Inc. and its subsidiaries unless the context otherwise indicates.

 

ANIKA, ANIKA THERAPEUTICS, CINGAL, HYAFF, INTEGRITY, MONOVISC, ORTHOVISC, TACTOSET and other trademarks of ours appearing in this report are our property. HYALOFAST is a trademark of Fidia Farmaceutici S.p.A. that is licensed to us. We do not intend our use or display of other companies’ trade names or trademarks to imply an endorsement or sponsorship of us by such companies, or any relationship with any of these companies.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART I:

FINANCIAL INFORMATION

   

ITEM 1.

FINANCIAL STATEMENTS

 

Anika Therapeutics, Inc. and Subsidiaries

Condensed Consolidated Balance Sheets

(in thousands, except per share data)

(unaudited)

 

   

June 30,

   

December 31,

 

ASSETS

 

2026

   

2025

 

Current assets:

               

Cash and cash equivalents

  $ 38,412     $ 57,481  

Accounts receivable, net

    29,062       23,690  

Inventories

    28,565       18,787  

Prepaid expenses and other current assets

    3,151       3,400  

Total current assets

    99,190       103,358  

Property and equipment, net

    40,102       40,324  

Right-of-use assets

    24,949       25,939  

Other long-term assets

    3,023       4,034  

Notes receivable

    5,718       5,636  

Deferred tax assets

    1,017       1,275  

Intangible assets, net

    1,650       1,650  

Goodwill

    7,825       8,054  

Total assets

  $ 183,474     $ 190,270  
                 

LIABILITIES AND STOCKHOLDERS EQUITY

               
                 

Current liabilities:

               

Accounts payable

  $ 6,236     $ 6,041  

Accrued expenses and other current liabilities

    15,911       15,867  

Total current liabilities

    22,147       21,908  

Other long-term liabilities

    730       701  

Lease liabilities

    23,315       24,196  

Commitments and contingencies (Note 10)

           

Stockholders’ equity:

               

Preferred stock, $0.01 par value; 1,250 shares authorized, no shares issued and outstanding at June 30, 2026 and December 31, 2025, respectively

    -       -  

Common stock, $0.01 par value; 90,000 shares authorized, 15,711 issued and 13,383 outstanding and 15,385 issued and 13,889 outstanding at June 30, 2026 and December 31, 2025, respectively

    134       139  

Additional paid-in-capital

    83,437       87,498  

Accumulated other comprehensive loss

    (5,329 )     (4,959 )

Retained earnings

    59,040       60,787  

Total stockholders’ equity

    137,282       143,465  

Total liabilities and stockholders’ equity

  $ 183,474     $ 190,270  

 

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

 

 

3

 

 

 

Anika Therapeutics, Inc. and Subsidiaries

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss)

(in thousands, except per share data)

(unaudited)

 

   

For the Three Months Ended
June 30,

   

For the Six Months Ended
June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Revenue

  $ 32,610     $ 28,219     $ 62,222     $ 54,387  

Cost of product revenue

    11,366       13,856       21,981       25,343  

Gross Profit

    21,244       14,363       40,241       29,044  
                                 

Operating expenses:

                               

Research & development

    7,341       6,313       14,054       12,372  

Selling, general & administrative

    10,949       12,230       28,721       25,136  

Total operating expenses

    18,290       18,543       42,775       37,508  

Income (loss) from operations

    2,954       (4,180 )     (2,534 )     (8,464 )

Interest and other income, net

    426       214       1,093       629  

Income (loss) before income taxes

    3,380       (3,966 )     (1,441 )     (7,835 )

Provision for income taxes

    71       681       306       770  

Income (loss) from continuing operations

    3,309       (4,647 )     (1,747 )     (8,605 )

Income (loss) from discontinued operations, net of tax

    -       677       -       (238 )

Net income (loss)

  $ 3,309     $ (3,970 )   $ (1,747 )   $ (8,843 )
                                 

Income (loss) per share:

                               

Basic

                               

Continuing operations

  $ 0.25     $ (0.33 )   $ (0.13 )   $ (0.60 )

Discontinued operations

    -       0.05       -       (0.02 )
    $ 0.25     $ (0.28 )   $ (0.13 )   $ (0.62 )
                                 

Diluted

                               

Continuing operations

  $ 0.24     $ (0.33 )   $ (0.13 )   $ (0.60 )

Discontinued operations

    -       0.05       -       (0.02 )
    $ 0.24     $ (0.28 )   $ (0.13 )   $ (0.62 )
                                 

Weighted average common shares outstanding:

                               

Basic

    13,330       14,364       13,430       14,331  

Diluted

    13,717       14,517       13,430       14,331  
                                 

Net income (loss)

  $ 3,309     $ (3,970 )   $ (1,747 )   $ (8,843 )

Foreign currency translation adjustment

    (19 )     1,348       (370 )     2,028  

Comprehensive income (loss)

  $ 3,290     $ (2,622 )   $ (2,117 )   $ (6,815 )

 

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

 

 

4

 

 

 

Anika Therapeutics, Inc. and Subsidiaries

Condensed Consolidated Statements of Stockholders' Equity

(in thousands, except per share data)

(unaudited)

 

   

Six Months Ended June 30, 2026

 
   

Common Stock

           

Accumulated

         
   

Number of

   

$.01 Par

   

Additional
Paid

   

Retained

   

Other
Comprehensive

   

Total
Stockholders'

 
   

Shares

   

Value

   

in Capital

   

Earnings

   

Loss

   

Equity

 

Balance, January 1, 2026

    13,889     $ 139     $ 87,498     $ 60,787     $ (4,959

)

  $ 143,465  

Vesting of restricted stock units

    359       3       (3 )     -       -       -  

Stock-based compensation expense

    -       -       6,191       -       -       6,191  

Retirement of common stock for minimum tax withholdings

    (116

)

    (1

)

    (1,657

)

    -       -       (1,658

)

Repurchase of common stock

    (775 )     (8 )     (8,682 )     -       -       (8,690 )

Net loss

    -       -       -       (5,056

)

    -       (5,056

)

Other comprehensive loss

    -       -       -       -       (351 )     (351 )

Balance, March 31, 2026

    13,357     $ 133     $ 83,347     $ 55,731     $ (5,310 )   $ 133,901  

Exercise of Stock Options

    1       -       12       -       -       12  

Vesting of restricted stock units

    61       1       (1 )     -       -       -  

Issuance of ESPP shares

    24       -       198       -       -       198  

Stock-based compensation expense

    -       -       790       -       -       790  

Retirement of common stock for minimum tax withholdings

    (4 )     -       (57 )     -       -       (57 )

Repurchase of common stock

    (56 )     -       (852 )     -       -       (852 )

Net income

    -       -       -       3,309       -       3,309  

Other comprehensive loss

    -       -       -       -       (19 )     (19 )

Balance, June 30, 2026

    13,383     $ 134     $ 83,437     $ 59,040     $ (5,329 )   $ 137,282  

 

   

Six Months Ended June 30, 2025

 
   

Common Stock

           

Accumulated

         
   

Number of

   

$.01 Par

   

Additional
Paid

   

Retained

   

Other
Comprehensive

   

Total
Stockholders'

 
   

Shares

   

Value

   

in Capital

   

Earnings

   

Loss

   

Equity

 

Balance, January 1, 2025

    14,416     $ 144     $ 88,961     $ 71,667     $ (6,783

)

  $ 153,989  

Vesting of restricted stock units

    250       2       1,693       -       -       1,695  

Stock-based compensation expense

    -       -       2,344       -       -       2,344  

Retirement of common stock for minimum tax withholdings

    (90

)

    (1 )     (1,466 )     -       -       (1,467 )

Repurchase of common stock

    (241 )     (2 )     (3,969 )     -       -       (3,971 )

Net loss

    -       -       -       (4,873

)

    -       (4,873

)

Other comprehensive income

    -       -       -       -       680       680  

Balance, March 31, 2025

    14,335     $ 143     $ 87,563     $ 66,794     $ (6,103

)

  $ 148,397  

Vesting of restricted stock units

    62       1       (1 )     -       -       -  

Issuance of ESPP shares

    27       -       261       -       -       261  

Stock-based compensation expense

    -       -       1,719       -       -       1,719  

Retirement of common stock for minimum tax withholdings

    (6 )     -       (83 )     -       -       (83 )

Net loss

    -       -       -       (3,970 )     -       (3,970 )

Other comprehensive income

    -       -       -       -       1,348       1,348  

Balance, June 30, 2025

    14,418     $ 144     $ 89,459     $ 62,824     $ (4,755 )   $ 147,672  

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

 

 

5

 

 

 

Anika Therapeutics, Inc. and Subsidiaries

Condensed Consolidated Statements of Cash Flows

(in thousands)

(unaudited)

 

   

Six Months Ended June 30,

 
   

2026

   

2025

 

Cash flows from operating activities:

               

Net loss

  $ (1,747

)

  $ (8,843

)

Adjustments to reconcile net loss to net cash used in operating activities:

               

Depreciation

    2,912       2,663  

Amortization of acquisition related intangible assets

    -       345  

Non-cash operating lease cost

    929       1,067  

Stock-based compensation expense

    8,474       5,411  

Deferred income taxes

    237       15  

Provision for credit losses

    (97 )     133  

Provision for inventory

    2,575       3,842  

Interest income on notes receivable

    (354 )     (345 )

Gain on sale of assets

    (84 )     (505 )

Changes in operating assets and liabilities:

               

Accounts receivable

    (5,408 )     659  

Inventories

    (11,420 )     2,252  

Prepaid expenses, other current and long-term assets

    (831 )     797  

Accounts payable

    170       (1,066 )

Operating lease liabilities

    (937

)

    (1,045 )

Accrued expenses, other current and long-term liabilities

    (1,074

)

    (5,251 )

Income taxes

    1,125       (448 )

Net cash used in operating activities

    (5,530 )     (319 )
                 

Cash flows from investing activities:

               

Proceeds from sale of Parcus

    -       4,496  

Proceeds from sale of intangible assets

    -       600  

Notes receivable

    361       328  

Purchases of property and equipment

    (2,880 )     (4,291 )

Net cash (used in) provided by investing activities

    (2,519 )     1,133  
                 

Cash flows from financing activities:

               

Proceeds from employee stock purchase program

    198       261  

Cash paid for tax withheld on vested restricted stock awards

    (1,715 )     (1,549 )

Proceeds from exercises of equity awards

    12       -  

Repurchases of common stock

    (9,543

)

    (3,971 )

Net cash used in financing activities

    (11,048 )     (5,259 )
                 

Exchange rate impact on cash

    28       453  
                 

Decrease in cash and cash equivalents

    (19,069 )     (3,992 )

Cash and cash equivalents at beginning of period

    57,481       57,159  

Cash and cash equivalents at end of period

  $ 38,412     $ 53,167  

Supplemental disclosure of cash flow information:

               

Non-cash investing activities:

               

Purchases of property and equipment included in accounts payable and accrued expenses

  $ 496     $ 820  

 

(a)

 

The cash flows related to discontinued operations and held-for-use assets and liabilities have not been segregated and remain included in the major classes of assets and liabilities. Accordingly, the Consolidated Statements of Cash Flows include the results of continuing and discontinued operations. See Note 3 for selected financial information related to significant operating and investing cash flow items from discontinued operations.

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

 

 

6

 

 

Anika Therapeutics, Inc. and Subsidiaries

Notes to Condensed Consolidated Financial Statements

(amounts in thousands, except share and per share amounts or as otherwise noted)

(unaudited)

 

1.

Nature of Business

 

Anika Therapeutics, Inc. (the “Company”) is a global leader in the design, development, manufacturing and commercialization of hyaluronic acid (HA) innovations. In partnership with clinicians, the Company’s sole focus is dedicated to delivering and advancing osteoarthritis (OA) pain management and orthopedic regenerative solutions.

 

In early 2020, the Company expanded its overall technology platform through its acquisitions of Parcus Medical, LLC (“Parcus Medical”), a sports medicine implant and instrumentation company, and Arthrosurface Incorporated (“Arthrosurface”), a company specializing in less invasive, bone preserving partial and total joint replacement solutions. These acquisitions broadened the Company's product portfolio, developed over its 30 years of expertise in hyaluronic acid technology, into joint preservation and restoration, increased its commercial capabilities, diversified its revenue base, and expanded its product pipeline and research and development expertise.

 

In October 2024, the Company announced a strategic shift to focus on its OA Pain Management and Regenerative Solutions businesses. This strategic decision resulted in the sale of Arthrosurface on October 31, 2024, and the sale of Parcus Medical on March 7, 2025.

 

The Company is subject to risks common to companies in the life sciences industry including, but not limited to, development by the Company or its competitors of new technological innovations, dependence on key personnel, protection of proprietary technology, commercialization of existing and new products, and compliance with U.S. Food and Drug Administration (“FDA”) and foreign regulations and approval requirements, as well as the ability to grow the Company’s business through appropriate commercial strategies.

 

2.

Basis of Presentation

 

The accompanying unaudited condensed consolidated financial statements and related notes have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). The financial statements include the accounts of Anika Therapeutics, Inc. and its subsidiaries. Inter-company transactions and balances have been eliminated. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with U.S. GAAP have been omitted pursuant to SEC rules and regulations relating to interim financial statements. The December 31, 2025, balances reported herein were derived from the audited consolidated financial statements. In the opinion of management, these unaudited condensed consolidated financial statements contain all adjustments (consisting only of normal recurring adjustments) necessary to fairly state the condensed consolidated financial statements.

 

The accompanying unaudited condensed consolidated financial statements and related notes should be read in conjunction with the Company’s annual financial statements filed with its Annual Report on Form 10-K for the year ended December 31, 2025. The results of operations for the three and six-month periods ended June 30, 2026, are not indicative of the results to be expected for the year ending December 31, 2026.

 

7

 

 

Recent Accounting Pronouncements

 

In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40)Disaggregation of Income Statement Expenses (ASU 2024-03), and in January 2025, the FASB issued ASU No. 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date (ASU 2025-01). ASU 2024-03 requires additional disclosure of the nature of expenses included in the income statement as well as disclosures about specific types of expenses included in the expense captions presented in the income statement. ASU 2024-03, as clarified by ASU 2025-01, is effective for public companies for annual periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is evaluating the impact of ASU 2024-03 on its disclosures in future years as a result of the adoption of ASU 2024-03.

 

In December 2025, the FASB issued ASU 2025‑11 — Interim Reporting (Topic 270): Narrow‑Scope Improvements to clarify and reorganize the U.S. GAAP guidance on interim financial reporting consistent with Accounting Standards Codification (“ASC”) Topic 270. This new pronouncement will require registrants to use a comprehensive list of interim disclosure requirements compiled in accordance with ASC 270 and recognize this list as the complete population of required interim GAAP disclosures. ASU 2025-11 is effective for public companies with interim periods beginning after December 15, 2027. The Company is currently in the process of evaluating the impact of this pronouncement on its related disclosures.

 

3.

Discontinued Operations

 

In October 2024, the Company announced a strategic shift to focus on its OA Pain Management and Regenerative Solutions businesses. This strategic decision resulted in the sale of Arthrosurface on October 31, 2024, and the sale of Parcus Medical on March 7, 2025.

 

Arthrosurface

 

On October 31, 2024 (the “Closing Date”), the Company completed the sale of all of the outstanding equity interests of Arthrosurface, a Delaware corporation and former wholly-owned subsidiary of the Company, which held the Company’s Arthrosurface business, to Phoenix Brio, Incorporated, a Delaware corporation (the “Buyer”), pursuant to the terms and conditions of a Share Purchase Agreement, dated as of the Closing Date (the “Purchase Agreement”), by and among the Company, Arthrosurface and Buyer (the “Arthrosurface Transaction”).

 

As consideration for the Arthrosurface Transaction, at the closing, the Buyer delivered to the Company a ten-year non-interest-bearing promissory note in the principal amount of $7.0 million. Under the terms of the Purchase Agreement, the Company is also eligible to receive: (i) for each calendar quarter, an amount equal to a percentage of the net sales (the “Revenue Payments”) for the sale of certain commercial and pipeline products during the period commencing on the Closing Date and ending on the earlier of the fifth (5th) anniversary of the Closing Date or the date on which the Buy-Out Payment (as defined below) is paid to the Company; and (ii) a percentage of the gross proceeds with respect to the sale of certain commercial and pipeline products in a bona-fide arm’s length transaction with a third party that is not an affiliate of Buyer or the Company occurring within the first twenty four (24) months following the Closing Date. The Buyer can also elect to make a payment in an amount equal to the greater of (A) $14.0 million or (B) ten (10) times the Revenue Payments ((A) and (B) together, the “Buy-Out Payment”) paid to the Company during the last full calendar year prior to the consummation of a change of control transaction or Buyer’s written notice to the Company that it is electing to make the Buy-Out Payment. Pursuant to the Purchase Agreement, the aggregate consideration is subject to customary post-closing adjustments. The Company determined the fair value of the consideration with the sale of the Arthrosurface asset group to be $5.9 million and recorded as Notes Receivable on its balance sheet at the time of divestiture. The carrying value of the Notes Receivable was $5.7 million and $5.6 million, as of June 30, 2026, and December 31, 2025, respectively.

 

Parcus Medical

 

On March 7, 2025, the Company completed the sale of all outstanding equity interests of Parcus Medical, to Medacta Americas Manufacturing, Inc. (“Medacta”), pursuant to the terms and conditions of a Membership Interest Purchase Agreement (the “Parcus Transaction”). As consideration for the Parcus Transaction, at closing, Medacta paid $4.5 million in cash. Pursuant to the terms of the agreement, the aggregate consideration is subject to customary post-closing adjustments.

 

The components of loss from discontinued operations for the three and six months ended June 30, 2026, and 2025, consist of the following (in thousands):

 

   

Three Months Ended June 30,

   

Six Months Ended June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Revenue

  $ -     $ -     $ -     $ 2,710  

Costs and expenses

    -       (14 )     -       3,611  

Income (loss) from discontinued operations before income taxes

    -       14       -       (901 )

Benefit from income taxes

    -       (663 )     -       (663 )

Net income (loss) from discontinued operations

  $ -     $ 677     $ -     $ (238 )

 

8

 

 

Selected financial information related to significant operating and investing cash flow items from discontinued operations (excluding working capital impacts) are as follows (in thousands):

 

    Six Months Ended June 30,  
   

2026

   

2025

 

Depreciation

  $ -     $ 149  

Non-cash operating lease cost

    -       55  

Stock-based compensation expense

    -       132  

Purchases of property and equipment

    -       19  
 

4.

Accounts Receivable

 

The Company estimates an allowance for credit losses with its accounts receivable resulting from the inability of its customers to make required payments, which is included in selling, general and administrative expenses in the accompanying consolidated statements of operations. In determining the adequacy of the allowance, management specifically analyzes individual accounts receivable, historical bad debts, customer concentrations, customer creditworthiness, current and reasonable and supportable forecasts of future economic conditions, accounts receivable aging trends, and changes in the Company’s customer payment terms.

 

The balance of accounts receivable as of the beginning of the reporting period was $23.7 million and $23.6 million as of January 1, 2026, and 2025, respectively. The components of the Company’s accounts receivable are as follows:

 

   

As of

   

As of

 
   

June 30,

   

December 31,

 
   

2026

   

2025

 

Accounts Receivable

  $ 29,662     $ 24,817  

Less: Allowance for credit losses

    600       1,127  

Net balance, end of period

  $ 29,062     $ 23,690  

 

A summary of activity in the allowance for credit losses is as follows:

 

   

As of June 30,

 
   

2026

   

2025

 

Balance, beginning of the period

  $ 1,127     $ 730  

Amounts provided

    230       258  

Amounts recovered

    (327

)

    (118

)

Amounts written off

    (421 )     (138 )

Translation adjustments

    (9 )     67  

Balance, end of period

  $ 600     $ 799  

 

9

 
 

5.

Fair Value Measurements

 

The Company has certain cash equivalents in money market funds that are classified within Level 1 of the fair value hierarchy and are valued based on quoted prices in active markets. For cash, accounts receivables, accounts payable, and accrued interest, the carrying amounts approximate fair value, because of the short maturity of these instruments, and therefore fair value information is not included in the table below. There were no transfers between fair value levels during the six-month period ended June 30, 2026, and the year ended December 31, 2025, respectively.

 

The classification of the Company’s cash equivalents within the fair value hierarchy was as follows:

 

   

June 30,

   

Active
Markets
for Identical
Assets

   

Significant
Other
Observable
Inputs

   

Significant
Unobservable
Inputs

   

Amortized

 
   

2026

   

(Level 1)

   

(Level 2)

   

(Level 3)

   

Cost

 

Cash equivalents:

                                       

Money Market Funds

  $ 30,886     $ 30,886       -       -     $ 30,886  

 

   

December 31,

   

Active
Markets
for Identical
Assets

   

Significant
Other
Observable
Inputs

   

Significant
Unobservable
Inputs

   

Amortized

 
   

2025

   

(Level 1)

   

(Level 2)

   

(Level 3)

   

Cost

 

Cash equivalents:

                                       

Money Market Funds

  $ 48,758     $ 48,758       -       -     $ 48,758  
 

6. 

Inventories

 

Inventories consist of the following:

 

   

June 30,

   

December 31,

 
   

2026

   

2025

 

Raw materials

  $ 14,142     $ 10,724  

Work-in-process

    11,518       8,105  

Finished goods

    5,481       3,508  

Total

  $ 31,141     $ 22,337  
                 
                 

Inventories

  $ 28,565     $ 18,787  

Other long-term assets

    2,576       3,550  

Total

  $ 31,141     $ 22,337  

 

Inventories are stated net of inventory reserves of approximately $4.6 million and $4.8 million, as of June 30, 2026, and December 31, 2025, respectively.

 

10

 
 

7.

Property and Equipment

 

Property and equipment is stated at cost and consists of the following:

 

   

June 30,

   

December 31,

 
   

2026

   

2025

 

Equipment and software

  $ 53,410     $ 49,503  

Furniture and fixtures

    1,764       1,696  

Leasehold improvements

    37,022       36,824  

Construction in progress

    2,130       3,729  

Subtotal

    94,326       91,752  

Less accumulated depreciation

    (54,224 )     (51,428 )

Total

  $ 40,102     $ 40,324  

 

Depreciation expense was $1.5 million and $1.3 million for the three-month periods ended June 30, 2026, and 2025, respectively. Depreciation expense was $2.9 million and $2.5 million for the six-month periods ended June 30, 2026, and 2025, respectively. 

 

8.

Goodwill and Intangible Assets

 

The Company assesses goodwill for impairment annually, or, under certain circumstances, more frequently, such as when events or changes in circumstances indicate there may be impairment.

 

Changes in the carrying value of goodwill for the six-month period ended June 30, 2026, were as follows:

 

   

Six Months Ended
June 30,

 
   

2026

 

Balance, beginning of period

  $ 8,054  

Effect of foreign currency adjustments

    (229 )

Balance, ending of period

  $ 7,825  

 

The Company has intangible assets of $1.7 million at each of June 30, 2026, and December 31, 2025, which is comprised of indefinite-lived in-process research and development assets.

 

9.

Accrued Expenses and Other Current Liabilities

 

Accrued expenses and other current liabilities consist of the following:

 

   

June 30,

   

December 31,

 
   

2026

   

2025

 

Compensation and related expenses

  $ 7,536     $ 8,658  

Stock-based compensation

    3,940       2,448  

Operating lease liability – current

    1,935       2,052  

Professional fees

    1,606       1,800  

Clinical trial costs

    446       441  

Deferred revenue

    122       -  

Other

    326       468  

Total

  $ 15,911     $ 15,867  

 

11

 
 

10.

Commitments and Contingencies

 

In certain of its contracts, the Company warrants to its customers that the products it manufactures conform to the product specifications as in effect at the time of delivery of the specific product. The Company may also warrant that the products it manufactures do not infringe, violate, or breach any U.S. or international patent or intellectual property right, trade secret, or other proprietary information of any third party. On occasion, the Company contractually indemnifies its customers against any and all losses arising out of, or in any way connected with, any claim or claims of breach of its warranties or any actual or alleged defect in any product caused by the negligent acts or omissions of the Company. The Company maintains a products liability insurance policy that limits its exposure to these risks. Based on the Company’s historical activity, in combination with its liability insurance coverage, the Company believes the estimated fair value of these indemnification agreements is immaterial. The Company had no accrued warranties as of June 30, 2026, or December 31, 2025, and has no history of claims paid.

 

The Company is also involved from time to time in various legal proceedings arising in the normal course of business. Although the outcomes of these legal proceedings are inherently difficult to predict, the Company does not expect the resolution of these occasional legal proceedings to have a material adverse effect on its financial position, results of operations, or cash flow.

 

11.

Revenue and Geographic Information

 

Revenue by product classification is as follows:

 

   

Three Months Ended June 30,

   

Six Months Ended June 30,

 
   

2026

   

2025

   

2026

   

2025

 
                                 

Original Equipment Manufacturer (“OEM”) Channel

  $ 18,705     $ 16,340     $ 35,740     $ 31,249  

Commercial Channel

    13,905       11,879       26,482       23,138  
    $ 32,610     $ 28,219     $ 62,222     $ 54,387  

 

Revenue from the Company’s sole significant customer, Johnson & Johnson MedTech (“J&J MedTech”), part of the Johnson & Johnson Medical Companies, as a percentage of the Company’s total revenue was 53% and 50% for the three-months ended June 30, 2026, and 2025, respectively, and 50% for the six-months ended June 30, 2026, and 2025.

 

Total revenue by geographic location based on the location of the customer in total and as a percentage of total revenue were as follows:

 

   

Three Months Ended June 30,

 
   

2026

   

2025

 
           

Percentage of

           

Percentage of

 
   

Revenue

   

Revenue

   

Revenue

   

Revenue

 

Geographic Location:

                               

United States

  $ 19,804       61

%

  $ 17,924       63

%

Europe

    6,836       21

%

    4,752       17

%

Other

    5,970       18

%

    5,543       20

%

Total

  $ 32,610       100

%

  $ 28,219       100

%

 

   

Six Months Ended June 30,

 
   

2026

   

2025

 
           

Percentage of

           

Percentage of

 
   

Revenue

   

Revenue

   

Revenue

   

Revenue

 

Geographic Location:

                               

United States

  $ 38,336       61 %   $ 34,287       63 %

Europe

    13,502       22 %     10,550       19 %

Other

    10,384       17 %     9,550       18 %

Total

  $ 62,222       100 %   $ 54,387       100 %

 

12

 

12.

Equity Incentive Plans

 

Equity Incentive Plans

 

The Anika Therapeutics, Inc. 2017 Omnibus Incentive Plan (the “2017 Plan”) was approved by the Company’s stockholders on June 13, 2017, and subsequently amended most recently on June 18, 2026. On June 18, 2026, the Company’s stockholders approved a seventh amendment and restatement of the 2017 Plan increasing the number of shares by 350,000 shares from 5,760,000 shares to 6,110,000 shares. The 2017 Plan provides for the grant of incentive stock options, nonqualified stock options, stock appreciation rights (“SARs”), restricted stock awards, performance restricted stock units (“PSUs”), restricted stock units (“RSUs”), total shareholder return options (“TSRs”) and performance options that may be settled in cash, stock, or other property. In accordance with the 2017 Plan approved by the Company’s stockholders, including the amendments thereto, each share award other than stock options or SARs will reduce the number of total shares available for grant by two shares. Subject to adjustment for specified types of changes in the Company’s capitalization, no more than 6.1 million shares of common stock may be issued under the 2017 Plan. There were 0.6 million shares available for future grant at June 30, 2026, under the 2017 Plan.

 

The Anika Therapeutics, Inc. 2021 Inducement Plan (the “Inducement Plan”) was adopted by the Company’s board of directors on November 4, 2021, and subsequently amended on December 22, 2023 and May 2, 2024. On May 2, 2024, the Company’s board of directors approved an amendment to the Inducement Plan increasing the number of shares by 100,000 shares. The Inducement Plan reserves 350,000 shares of common stock for issuance pursuant to equity-based awards granted under the Inducement Plan. Such awards may be granted only to an individual who was not previously the Company’s employee or director with the Company. The Inducement Plan provides for the grant of awards under terms substantially similar to the 2017 Plan (as amended). Subject to adjustment for specified types of changes in the Company’s capitalization, no more than 350,000 shares of common stock may be issued under the Inducement Plan. There were 0.1 million shares available for future grant at June 30, 2026 under the Inducement Plan.

 

The Anika Therapeutics, Inc. 2021 Employee Stock Purchase Plan (the “ESPP”) was adopted by the Company’s board of directors on March 17, 2021, and approved by the Company’s stockholders on June 16, 2021, and subsequently amended on June 18, 2026. On June 18, 2026, the Company’s stockholders approved an amendment to the ESPP to increase the number of shares of common stock reserved for issuance by 200,000 shares, from 200,000 shares to 400,000 shares. Subject to adjustment for specified types of changes in the Company’s capitalization, no more than 400,000 shares of common stock may be issued under the ESPP. There were 0.2 million shares available for future purchase at June 30, 2026, under the ESPP.

 

The Company may satisfy share-settled awards upon exercise, or upon fulfillment of the vesting requirements for other equity-based awards, with either newly issued shares or shares reacquired by the Company. Stock-based awards are granted with an exercise price equal to or greater than the market price of the Company’s stock on the date of grant. Awards contain service conditions or service and performance conditions, and they generally become exercisable ratably over three years with a maximum contractual term of ten years.

 

The Company presents the expenses related to stock-based compensation awards in the same expense line items as cash compensation paid to each of its employees as follows (in thousands):

 

   

Three Months Ended June 30,

   

Six Months Ended June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Cost of revenue

  $ 128     $ 56     $ 296     $ 162  

Research & development

    440       183       998       625  

Selling, general & administrative

    1,265       2,309       7,180       4,756  

Total stock-based compensation expense

  $ 1,833     $ 2,548     $ 8,474     $ 5,543  

 

Stock Options and Stock Appreciation Rights

 

Stock options and stock appreciation rights (“SARs”) are granted to purchase common shares at prices that are equal to the fair market value of the shares on the date the options/SARs are granted or, in the case of premium options, are granted with an exercise price at 110% of the market price of the Company’s common stock on the date of grant. Stock options entitle the holder to purchase common shares, while SARs provide the right to receive the appreciation in the value of the Company’s common stock over the grant price, that can be settled in shares or cash at the Company’s election. Options and SARs generally vest in equal annual installments over a period of three years and expire 10 years after the date of grant. The grant-date fair value of stock options and SARs is recognized as compensation expense on a straight-line basis over the requisite service period, which is generally the vesting period.

 

13

 

The following summarizes the activity under the Company’s stock option and SARs plans:

 

                   

Weighted

         
                   

Average

         
           

Weighted

   

Remaining

   

Aggregate

 
       Number of    

Average

   

Contractual

   

Intrinsic

 
   

 

Shares    

Exercise

   

Term

   

Value

 
   

 

(Options/SARs)    

Price

   

(in years)

   

(in thousands)

 

Outstanding as of December 31, 2025

    1,765,025     $ 31.42       6.3     $ 1  

Granted

    476,221     $ 11.45                  

Exercised

    (833

)

  $ 14.46             $ -  

Forfeited and canceled

    (66,316

)

  $ 22.92                  

Outstanding as of June 30, 2026

    2,174,097     $ 27.30       6.0     $ 1,707  

Vested, June 30, 2026

    1,569,638     $ 32.00       4.7     $ 3  

Vested or expected to vest, June 30, 2026

    2,174,097     $ 27.30       6.0     $ 1,707  

 

There was 833 stock options exercised during the six-month period ended June 30, 2026. The aggregate intrinsic value of stock options exercised for the six-month period ended June 30, 2026, and 2025 was immaterial.

 

The Company granted 476,221 SARs during the six months ended June 30, 2026, which can be settled in cash or stock at the Company’s election. The Company uses the Black-Scholes pricing model to determine the fair value of options granted. The calculation of the fair value of stock options is affected by the stock price on the grant date, the expected volatility of the Company’s common stock over the expected term of the award, the expected life of the award, the risk-free interest rate and the dividend yield.

 

Listed below are the assumptions used in the Black-Scholes pricing model for options and SARs granted during the six months ended June 30, 2026. 

 

The assumptions were as follows:

 

   

Six Months Ended

 
    June 30,  
   

2026

   

2025

 

Risk free interest rate

    3.7 %     -       3.9 %     3.8 %     -       4.0 %

Expected volatility

    44.9 %     -       46.1 %     41.6 %     -       42.9 %

Expected life (years)

            4.5                       4.5          
Expected dividend yield             0.0 %                     0.0 %        

Fair value per option

          $ 4.53                     $ 5.60          

 

As of June 30, 2026, there was $2.9 million of unrecognized compensation related to unvested stock options and SARs. This expense is expected to be recognized over a weighted average period of 2.0 years.

 

Restricted Stock Units

 

RSUs generally vest in equal annual installments over a three-year period. The grant-date fair value of RSUs is recognized as expense on a straight-line basis over the requisite service period, which is generally the vesting period. The Company determines the fair value of RSUs based on the closing price of its common stock on the date of grant.

 

RSU activity for the six-month period ended June 30, 2026, was as follows:

 

           

Weighted Average

 
   

Number of

   

Grant Date

 
   

Shares

   

Fair Value

 

Outstanding as of December 31, 2025

    953,713     $ 20.41  

Granted

    585,101     $ 13.10  

Vested

    (371,465

)

  $ 19.97  

Forfeited and cancelled

    (93,417

)

  $ 16.95  

Outstanding as of June 30, 2026

    1,073,932     $ 16.45  

 

 

14

 

 

The weighted-average grant-date fair value per share of RSUs granted was $13.10 and $14.15 for the six-month periods ended June 30, 2026, and 2025, respectively. The total fair value of RSUs vested was $7.4 million and $6.7 million for the six-month periods ended June 30, 2026, and 2025, respectively. As of June 30, 2026, there was $11.4 million of unrecognized compensation cost related to time-based RSUs, which was expected to be recognized over a weighted-average period of 2.2 years.

 

The Company’s annual grants of RSU awards in March 2025 and 2026 can be settled at vesting in cash or shares at the Company’s election. The Company has recorded these RSUs as a liability due to the expectation that the Company will settle the vesting of these RSU awards in cash due to a potential shortage of shares in the 2017 Plan at the time of vesting. As a result, these RSUs will be subject to change in value at the time of each reporting period. The first tranche of the March 2025 RSU awards, 310,710 shares, vested in March 2026 and were settled in shares. As of June 30, 2026, the Company had 809,362 RSU shares outstanding for which a liability of $2.5 million was recorded in Accrued Expenses and Other Liabilities and there is unrecorded compensation cost of $10.2 million which is to be recognized over a weighted-average period of 2.3 years.

 

Performance Stock Units (PSUs)

 

PSU activity for the six-month period ended June 30, 2026, was as follows:

 

           

Weighted Average

 
   

Number of

   

Grant Date

 
   

Shares

   

Fair Value

 

Outstanding as of December 31, 2025

    279,754     $ 15.36  

Granted

    -     $ -  

Vested

    (48,963 )   $ 15.91  

Forfeited and cancelled

    (34,799 )   $ 15.25  

Outstanding as of June 30, 2026

    195,992     $ 15.24  

 

There were no PSUs granted in the six-month period ended June 30, 2026.

 

The Company’s grants of PSU awards can be settled at vesting in cash or shares at the Company’s election. The Company has recorded these PSUs as a liability due to the expectation that the Company will settle the vesting of these PSU awards in cash due to a potential shortage of shares in the 2017 Plan at the time of vesting. As a result, these PSUs will be subject to change in value at the time of each reporting period. The PSU awards that vested in March totaled 48,963 shares and were settled in shares. As of June 30, 2026, the Company had 195,992 shares outstanding for which a liability of $1.4 million was recorded in Accrued Expenses and Other Liabilities and there is unrecorded compensation cost of $1.1 million associated with these PSUs which is to be recognized over a weighted-average period of 1.8 years.

 

On March 14, 2025, the Company granted 290,792 PSUs to certain senior management employees. The Company granted two different PSU awards to each PSU award recipient. One form of PSU award is a 3-year cliff vest subject to achievement of certain market-based metrics in which 50-200% of target shares granted may vest based on achievement of the specified market price targets during the performance period from March 14, 2025, through March 1, 2028.  No shares will vest if these market price targets are not achieved. The Company estimated the fair value of these market-based PSUs using a Monte Carlo simulation model at the grant date and will continue to use the Monte- Carlo simulation model to update the fair value at the end of each reporting period. The second form of PSU awards is vesting in equal annual installments of target on each anniversary date of grant over three years, subject to annual achievement of the specified strategic performance objectives each year based upon certain regulatory milestones and financial targets. Subject to achievement of each milestone, these awards will vest annually on each anniversary date of the grant date over three years. The Company recognizes stock-based compensation based on the probability outcomes of achieving these milestones.

 

13.  

Restructuring 

  

During the three-month period ended March 31, 2026, the Company initiated actions to reduce general and administrative expenses to reflect a more focused cost structure following the recent strategic divestitures. This included a workforce reduction resulting in the recognition of severance and employee‑related costs, which primarily consist of cash severance payments, employer‑paid benefits during the severance period, and payroll‑related taxes. These costs were recognized in accordance with ASC 420, Exit or Disposal Cost Obligations. The Company incurred approximately $2.3 million in connection with the workforce reduction plan and the restructuring actions were substantially completed during the six-month period ended June 30, 2026.

  

The following table is a summary of the changes in the severance liability, included with accrued expenses on the consolidated balance sheets related to the workforce reduction: 

  

   

Six-Months Ended
June 30

 
   

2026

 

Balance, beginning of period

  $ -  

Severance and other personnel costs

    2,119  

Cash payments during the period

    (530 )

Balance, ending of period

  $ 1,589  

  

In addition, the Company announced a leadership transition in January 2026 in which our former Chief Executive Officer became Executive Chair of the Company’s Board of Directors. The Company and Dr. Cheryl Blanchard, our former Chief Executive Officer, entered into a Transitional Services and Separation Agreement (the “Transition Agreement”). Pursuant to the Transition Agreement, Dr. Blanchard stepped down from her role as the Company’s President and Chief Executive Officer, effective January 31, 2026. Dr. Blanchard will continue to serve on the Board of Directors through January 31, 2028. Pursuant to the Transition Agreement, Dr. Blanchard will be entitled to receive her base salary rate and related employee benefits for 18 months immediately at the time of transition, which will be paid over 24 months through January 31, 2028. Dr. Blanchard will also continue to serve on the Board of Directors through the Company’s 2028 annual stockholders meeting. Her equity awards granted under the Company’s 2017 Omnibus Incentive Plan and any other equity plan shall continue to vest throughout her service relationship, in accordance with the terms of the applicable award agreements and equity plans. 

  

With this change in Dr. Blanchard’s role, the Company determined that the unrecognized stock-based compensation associated with her equity awards at the time of transition should be expensed immediately during the three-month period ended March 31, 2026, based on the premise that Dr. Blanchard’s would be no longer providing substantive services after January 31, 2026, commensurate with the value of the equity awards. As a result, the Company recorded $3.3 million in stock-based compensation during the three-month period ended March 31, 2026. 

 

 

14.

Income Taxes

 

The income tax expense was $0.1 million and $0.3 million for the three- and six-month periods ended June 30, 2026, resulting in effective tax rates of 2.1% and (21.2)%, respectively. The income tax expense was $0.7 million and $0.8 million for the three- and six-month periods ended June 30, 2025, resulting in an effective tax rate of (17.2)% and (9.8)%, respectively. The Company’s effective tax rate for the three-month and six-month periods ended June 30, 2026, was primarily driven by the full valuation on the Company's deferred tax assets in the US and the projected taxable income for the Company resulting in current tax expense in 2026.

 

15

 

 

The Company recognizes deferred tax assets to the extent that it believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, carryback potential if permitted under the tax law, and results of recent operations. The Company has incurred operating losses in recent years. As a result, the Company anticipates that deferred tax assets originating during the year ended December 31, 2026, will exceed the availability of reversing taxable temporary differences. Due to significant negative evidence, including the Company’s prior year operating losses, the Company concluded its anticipated net deferred tax assets in the U.S. are not more likely than not to be realizable. Accordingly, the income tax provision for the six-month period ended June 30, 2026, includes an adjustment for the valuation allowance required against the U.S. deferred tax assets. As of June 30, 2026, the Company continues to believe its foreign deferred tax assets are realizable based upon future reversals of existing taxable temporary differences and projected future taxable income.

 

The Company files income tax returns in the United States on a federal basis, in certain U.S. states, and in certain foreign jurisdictions. The associated tax filings remain subject to examination by applicable tax authorities for a certain length of time following the tax year to which those filings relate, which varies by jurisdiction.

 

15.

Earnings Per Share (EPS)

 

Basic EPS is calculated by dividing net income (loss) by the weighted average number of shares outstanding during the period. Unvested restricted shares, although legally issued and outstanding, are not considered outstanding for purposes of calculating basic EPS. Diluted EPS is calculated by dividing net income by the weighted average number of shares outstanding plus the dilutive effect, if any, of outstanding share-based awards using the treasury stock method. Due to the Company’s loss position, the share-based payment awards are anti-dilutive.

 

The following table provides share information used in the calculation of the Company's basic and diluted EPS (in thousands):

 

   

Three Months Ended June 30,

   

Six Months Ended June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Shares used in the calculation of basic EPS

    13,330       14,364       13,430       14,331  

Effect of dilutive securities:

                               

Share based awards

    387       153       -       -  

Diluted shares used in the calculation of EPS

    13,717       14,517       13,430       14,331  

 

The Company had a net loss during the six-month period ended June 30, 2026, and 2025, respectively, and therefore all potential common shares would have been anti-dilutive and accordingly were excluded from the computation of diluted EPS. The Company incurred net income during the three-month period ended June 30, 2026, and a net loss for the corresponding period ended June 30, 2025. Stock options and/or SARs of 2.2 million shares and 1.8 million shares were outstanding at June 30, 2026, and 2025, respectively. Restricted and performance stock units totaling 1.3 million were outstanding at both June 30, 2026, and 2025, respectively. There was 0.4 million and 0.2 million of securities for the three-month periods ended June 30, 2026, and 2025, respectively, that were considered to be dilutive in the computation of diluted EPS.

 

16.

Share Repurchase

 

In May 2024, the Company agreed to implement a share repurchase program for an aggregate purchase price of $40.0 million to occur as follows: (i) first $15.0 million was effected through a Rule 10b5-1 Plan initiated prior to June 1, 2024, and to be effective through June 30, 2025, and (ii) the remaining amount to be purchased in the open market through June 2026.  In the event of positive “free cash flow” as defined in the Cooperation Agreement dated May 28, 2024, with Caligan Partners LP, Caligan Partners Master Fund LP and David Johnson, for the period from July 1, 2024 through June 30, 2025, the amount under the share repurchase program shall be increased by 50% of such positive amount. In no event would the company be required to make any purchases in the event that the Company’s cash would be less than $45.0 million after taking into account the share repurchase and reasonably anticipated capital expenditures and restructuring costs.

 

On May 28, 2024, the Company entered into a share repurchase agreement for $15.0 million under a Rule 10b5-1 Plan with Bank of America. On November 6, 2025, the Company entered into a share repurchase agreement under a Rule 10b5-1 Plan with Clear Street LLC for another $15.0 million related to the 2024 Share Repurchase Program. As of June 30, 2026, the Company had repurchased 2,139,944 shares at a cost of $30.0 million and is no longer actively repurchasing stock.  

 

16

 
 

17.

Segment Information

 

Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision-maker (“CODM”) in deciding how to allocate resources and assess performance. The Company operates in a one business segment. The Company’s CODM is its President and Chief Executive Officer, who reviews financial information presented on a consolidated basis. The CODM’s financial review is focused on the consolidated financial results of the Company which is used as the basis for financial performance assessment and allocation of resources.

 

The following table presents financial information with respect to the Company’s single operating segment for the three and six months ended June 30, 2026, and 2025 (in thousands):

 

   

For the Three Months Ended
June 30,

   

For the Six Months Ended
June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Revenue

  $ 32,610     $ 28,219     $ 62,222     $ 54,387  

Cost of product revenue

    11,366       13,856       21,981       25,343  

Gross profit

    21,244       14,363       40,241       29,044  
                                 

Operating expenses:

                               

Research & development

    7,341       6,313       14,054       12,372  

Selling, general & administrative

    10,949       12,230       28,721       25,136  

Total operating expenses

    18,290       18,543       42,775       37,508  

Income (loss) from operations

    2,954       (4,180 )     (2,534 )     (8,464 )

Interest and other income, net

    426       214       1,093       629  

Income (loss) before income taxes

    3,380       (3,966 )     (1,441 )     (7,835 )

Provision for income taxes

    71       681       306       770  

Income (loss) from continuing operations

    3,309       (4,647 )     (1,747 )     (8,605 )

Income (loss) from discontinued operations, net of tax

    -       677       -       (238 )

Net income (loss)

  $ 3,309     $ (3,970 )   $ (1,747 )   $ (8,843 )
 

18.

Subsequent Event

 

On July 10, 2026, the Company entered into a Fifth Amendment to Credit Agreement (the “Fifth Amendment”), amending its existing revolving line of credit agreement dated October 24, 2017, with Bank of America, N.A., with a term date of November 21, 2026. The revolving line of credit of agreement, as amended to date (including by such Fifth Amendment), is referred to as the “Amended Agreement”.

 

Under the Amended Agreement, Bank of America, N.A., serves as administrative agent, issuer of letters of credit and lender for a $50.0 million senior revolving line of credit with maturity date of July 10, 2031. Subject to certain conditions, the Company may request up to an additional $50 million in commitments for a maximum aggregate commitment of $100.0 million, subject to the approval of lenders referred to in the Amended Agreement. Loans under the Amended Agreement generally bear interest at a rate equal to the Secured Overnight Financing Rate as administered by the Federal Reserve Bank of New York (“SOFR”), plus an additional percentage ranging from 0.25% to 1.25%, based on the Company’s consolidated leverage ratio at the time of borrowings. The Company has agreed to pay a commitment fee in the amount equal to 0.20% to 0.30% per annum, based on the Company’s consolidated leverage ratio, of the actual daily unused amount of the credit facility under the Amended Agreement, which fee is due and payable quarterly in arrears. Loan origination costs will be amortized over the five-year term of the Amended Agreement.

 

The Amended Agreement contains customary representations, warranties, affirmative and negative covenants, including financial covenants, events of default and indemnification provisions in favor of the lenders. The financial covenants require that the Company does not exceed certain maximum leverage and interest coverage ratios. The lenders have been granted a first priority lien and security interest in substantially all of the Company’s assets, except certain intangible assets.

 

 

17

 
 

ITEM 2.

MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 

You should read the following discussion in conjunction with our financial statements and related notes appearing elsewhere in this report and our audited consolidated financial statements and related notes contained in our Annual Report on Form 10-K for the year ended December 31, 2025, or our 2025 Form 10-K. In addition to historical information, this report contains "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934, as amended, or the Exchange Act, concerning our business, consolidated financial condition, and results of operations. The Securities and Exchange Commission, or the SEC, encourages companies to disclose forward-looking statements so that investors can better understand a companys future prospects and make informed investment decisions. Forward-looking statements are subject to risks and uncertainties, many of which are outside our control, which could cause actual results to differ materially from these statements. Therefore, you should not rely on any of these forward-looking statements. Forward-looking statements can be identified by words such as "will," "likely," "may," "believe," "expect," "anticipate," "intend," "seek," "designed," "develop," "would," "future," "can," "could," and other expressions that are predictions of or indicate future events and trends and that do not relate to historical matters. All statements other than statements of historical facts included in this report regarding our strategies, prospects, financial condition, operations, costs, plans, and objectives are forward-looking statements. Examples of forward-looking statements include, among others, express or implied statements regarding expected future operating results, expectations regarding the timing and receipt of regulatory results, anticipated levels of capital expenditures, and expectations of the effect on our financial condition of claims, litigation, and governmental and regulatory proceedings.

 

Please also refer to “Item 1A. Risk Factors” of our 2025 Form 10-K for important factors that we believe could cause actual results to differ materially from those in our forward-looking statements. Any forward-looking statement made by us in this report is based only on information currently available to us and speaks only as of the date on which it is made. We undertake no obligation to publicly update any forward-looking statement, whether written or oral, that may be made from time to time, whether as a result of new information, future developments or otherwise.

 

Management Overview

 

We are a global leader in the design, development, manufacturing and commercialization of hyaluronic acid, or HA, innovations. In partnership with our clinicians, our sole focus is dedicated to delivering and advancing osteoarthritis, or OA, pain management and orthopedic regenerative solutions. At our core is a passion to deliver a differentiated portfolio that improves patient outcomes around the world.

 

We have over 30 years of global expertise developing, manufacturing and commercializing products based on our technology platform, HA. HA is a naturally occurring polymer found throughout the body that is vital for proper joint health and tissue function. Our proprietary technologies for modifying the HA molecule allow product properties to be tailored specifically to multiple uses, including enabling longer residence time to support OA pain management and creating a solid form of HA called Hyaff, which is a platform utilized in our Regenerative Solutions portfolio.

 

As we look forward to the future, our business is positioned to capture value within our target markets of OA Pain Management and Regenerative Solutions. We believe our future success will be driven by our:

 

 

Over 30 years of experience in HA and HA-based regenerative solutions and early intervention orthopedics, combined with seasoned leadership with a strong financial foundation for future investment in meaningful solutions for our customers and their patients;

 

18

 

 

 

Utilizing proprietary HA-based technology and manufacturing expertise to provide new and differentiated solutions in next generation OA pain management (e.g., Cingal) and regenerative (e.g., Integrity Implant System and Hyalofast) markets;

 

 

Growth of the Integrity Implant System, our HA-based scaffold for rotator cuff and other tendon repairs, with first commercial cases in 2023;

 

 

Targeting to introduce key HA-based products into the U.S. market upon U.S. Food and Drug Administration, or FDA, approval/clearance, such as Cingal and Hyalofast, and developing additional products that leverage our proprietary Hyaff regenerative platform;

 

 

Robust network of stakeholders in our target markets to identify evolving unmet patient treatment needs;

 

 

Global commercial expertise, which we will leverage to drive growth across our product portfolio, including continued international expansion;

 

 

Opportunity to pursue strategic inorganic growth opportunities, including potential partnerships and smaller acquisitions, technology licensing, and leveraging our strong financial foundation and operational capabilities; and

 

 

Energized and experienced team focused on strong values, talent, and culture.

 

Products

 

OA Pain Management

 

Our OA Pain Management product family consists of Monovisc and Orthovisc, our injectable, HA-based OA pain management offerings that are indicated to provide pain relief from osteoarthritis conditions; and Cingal, our novel, single-injection OA Pain Management product consisting of our proprietary cross-linked HA material combined with a fast-acting steroid.

 

Cingal is our next generation fast-acting, long-lasting, non-opioid, clinically proven OA pain product that is designed to provide both short- and long-term pain relief through at least six months. It is currently sold outside the United States in over 35 countries. In 2022, we completed a third Phase 3 clinical trial for Cingal, which achieved its primary endpoint. We have been actively engaging with FDA, on next steps for U.S. regulatory approval. We have made significant progress in addressing the FDA's requirements for Cingal's approval. In April 2023, we held a Type-C meeting with the FDA, which led to an advice letter received from the FDA in April 2024. The letter included positive feedback and new challenges that we are actively addressing. We also received confirmation that the clinical data for Cingal is a review issue and not a filing issue. Additionally, in September 2024, we acquired the Aristospan New Drug Application, or NDA, which allowed us to address a recent FDA requirement and will enable us to source the reference drug for a bioequivalence study. In April 2025, we subsequently sold the Aristospan NDA to a third-party manufacturer who will supply the reference drug for the bioequivalence study. We had another Type-C meeting with the FDA in February 2025 to discuss finalizing NDA submission requirements, including bioequivalence study requirements. We are continuing to advance NDA preparation activities and are working towards a submission to the FDA. Chemistry, Manufacturing and Controls (“CMC”) activities required for approval of HA as a drug remain a key milestone in the regulatory pathway and are expected to be a primary focus as we advance toward filing. While we remain confident in the clinical profile and commercial opportunity for Cingal, the timing of any potential NDA submission or regulatory approval remains subject to the completion of these development and regulatory requirements. We are committed to bringing this revolutionary pain management therapy to the approximate $1 billion U.S. addressable market.

 

Regenerative Solutions

 

Our Regenerative Solutions product family consists of: (a) our portfolio of orthopedic regenerative solutions products utilizing HA, including Integrity, our hyaluronic acid-based scaffold for rotator cuff repair and other tendon procedures, Tactoset, an HA-enhanced, flowable, injectable and settable bone void filler used to facilitate bone regeneration and augment hardware in poor quality bone, and Hyalofast, a hyaluronic acid scaffold for cartilage repair, sold outside of the United States in over 30 countries.

 

Hyalofast is not currently approved for commercial use in the United States and is not available for commercial sale. Anika submitted a Premarket Approval (“PMA”) application to the FDA on October 31, 2025, following completion of its pivotal Investigational Device Exemption (“IDE”) clinical trial. The Company remains actively engaged with the FDA as it works through the ongoing PMA review process and responses to the deficiency letter that the Company received in January 2026.

 

Results of Operations

 

Three and Six Months Ended June 30, 2026, Compared to Three and Six Months Ended June 30, 2025

 

   

Three Months Ended June 30,

   

Six Months Ended June 30,

 
   

2026

   

2025

   

$ Change

   

% Change

   

2026

   

2025

   

$ Change

   

% Change

 
   

(in thousands, except percentages)

           

(in thousands, except percentages)

         

Revenue

  $ 32,610     $ 28,219     $ 4,391       16 %   $ 62,222     $ 54,387     $ 7,835       14 %

Cost of revenue

    11,366       13,856       (2,490 )     (18 %)     21,981       25,343       (3,362 )     (13 %)

Gross profit

    21,244       14,363       6,881       48 %     40,241       29,044       11,197       39 %

Gross margin

    65 %     51 %                     65 %     53 %                

Operating expenses:

                                                               

Research & development

    7,341       6,313       1,028       16 %     14,054       12,372       1,682       14 %

Selling, general & administrative

    10,949       12,230       (1,281 )     (10 %)     28,721       25,136       3,585       14 %

Total operating expenses

    18,290       18,543       (253 )     (1 %)     42,775       37,508       5,267       14 %

Income (loss) from operations

    2,954       (4,180 )     7,134       (171 %)     (2,534 )     (8,464 )     5,930       (70 %)

Interest and other income, net

    426       214       212       99 %     1,093       629       464       74 %

Income (loss) before income taxes

    3,380       (3,966 )     7,346       (185 %)     (1,441 )     (7,835 )     6,394       (82 %)

Provision for income taxes

    71       681       (610 )     (90 %)     306       770       (464 )     (60 %)

Income (loss) from continuing operations

    3,309       (4,647 )     7,956       (171 %)     (1,747 )     (8,605 )     6,858       (80 %)

Income (loss) from discontinued operations, net of tax

    -       677       (677 )     (100 %)     -       (238 )     238       (100 %)

Net income (loss)

  $ 3,309     $ (3,970 )   $ 7,279       (183 %)   $ (1,747 )   $ (8,843 )   $ 7,096       (80 %)

 

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Revenue

 

The following table presents revenue by product family for the three and six-month periods ended June 30, 2026, and 2025:

 

   

Three Months Ended June 30,

 
   

2026

   

2025

   

$ Change

   

% Change

 
   

(in thousands, except percentages)

 

Original Equipment Manufacturer (“OEM”) Channel

  $ 18,705     $ 16,340     $ 2,365       14 %

Commercial Channel

    13,905       11,879       2,026       17 %
    $ 32,610     $ 28,219     $ 4,391       16 %

 

   

Six Months Ended June 30,

 
   

2026

   

2025

   

$ Change

   

% Change

 
   

(in thousands, except percentages)

 

Original Equipment Manufacturer (“OEM”) Channel

  $ 35,740     $ 31,249     $ 4,491       14 %

Commercial Channel

    26,482       23,138       3,344       14 %
    $ 62,222     $ 54,387     $ 7,835       14 %

 

Revenue for the three- and six- month periods ended June 30, 2026, was $32.6 million and $62.2 million, respectively. Revenue increased $4.4 million and $7.8 million, or 16% and 14%, for the three- and six- month periods ended June 30, 2026, compared to the same periods in 2025, respectively. The increase in revenue was driven by higher sales activity with our Original Equipment Manufacturer, or OEM Channel partners, primarily J&J MedTech, as well as higher Commercial Channel revenue due to international OA Pain Management revenues and Integrity revenues.

 

Revenue from our OEM Channel product family increased by 14% for each of the three- and six-month periods ended June 30, 2026, respectively, compared to the same periods in 2025. For the three-month period ended June 30, 2026, the $2.4 million increase was primarily due to a $3.2 million increase in J&J MedTech revenue due to $6.1 million increase in sales volume, offset by a $2.9 million decrease due to lower pricing. This was offset by a $0.9 million decline in non-orthopedic revenue, largely attributable to shipment timing of veterinary products. For the six-month period ended June 30, 2026, OEM revenue increased as result of a $4.2 million increase in J&J MedTech revenue, due to $8.9 million increase in sales volume, offset by a $4.7 million decrease due to lower pricing. Non-orthopedic product revenue also increased by $0.3 million, due to timing on surgical product sales. 

 

Revenue from our Commercial Channel product family increased 17% and 14% for the three- and six-month periods ended, June 30, 2026, respectively. For the three-month period ended June 30, 2026, regenerative product revenue increased by $0.4 million, primarily due to higher sales of Integrity and Hyalofast. International OA pain management product revenue increased by $1.6 million, due to higher sales of Cingal and Monovisc. For the six-month period ended June 30, 2026, regenerative revenue increased by $1.0 million, primarily due to higher sales in Integrity and Hyalofast sales. International OA pain management product revenue increased $2.3 million, driven by higher sales of Monovisc and Cingal.

 

Gross Profit and Margin

 

Gross profit for the three- and six-months periods ended June 30, 2026, increased $6.9 million and $11.2 million to $21.2 million and $40.2 million, respectively. Gross profit for the three- and six-month periods ended June 30, 2025, was $14.4 million and $29.0 million, respectively. The increase in gross profit for the three- and six-month periods ended June 30, 2026, was primarily related to higher sales volume.

 

Gross margin for each of the three- and six-month periods ended June 30, 2026, was 65%.  Gross margin for the three- and six-month period ended June 30, 2025, was 51% and 53%, respectively.  The increase in gross margin was due to higher sales volume, increased manufacturing production and improved sales mix due to higher J&J MedTech revenues.

 

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Research and Development

 

Research and development expenses for the three- and six-month periods ended June 30, 2026, were as follows:

 

   

Three Months Ended June 30,

 
   

2026

   

2025

   

$ Change

   

% Change

 
   

(in thousands, except percentages)

 

External costs by program

                               

Hyalofast clinical study

  $ 275     $ 967     $ (692 )     (72 %)

Integrity development costs

    376       241       135       56 %

Cingal clinical study

    921       746       175       23 %

Regulatory external costs

    295       293       2       1 %

Other early programs and unallocated expenses

    1,122       524       598       114 %

Total external costs

    2,989       2,771       218       8 %

Internal costs:

                               

Employee compensation and benefits

    3,785       3,119       666       21 %

Facility and other

    567       423       144       34 %

Total internal costs

    4,352       3,542       810       23 %

Total research and development expense

  $ 7,341     $ 6,313     $ 1,028       16 %

 

   

Six Months Ended June 30,

 
   

2026

   

2025

   

$ Change

   

% Change

 
   

(in thousands, except percentages)

 

External costs by program

                               

Hyalofast clinical study

  $ 614     $ 1,464     $ (850 )     (58 %)

Integrity development costs

    635       407       228       56 %

Cingal clinical study

    1,585       1,039       546       53 %

Regulatory external costs

    599       556       43       8 %

Other early programs and unallocated expenses

    2,020       1,649       371       22 %

Total external costs

    5,453       5,115       338       7 %

Internal costs:

                               

Employee compensation and benefits

    7,473       6,324       1,149       18 %

Facility and other

    1,128       933       195       21 %

Total internal costs

    8,601       7,257       1,344       19 %

Total research and development expense

  $ 14,054     $ 12,372     $ 1,682       14 %

 

Research and development external costs for the three- and six-month periods ended June 30, 2026, were $3.0 million and $5.5 million, respectively. Research and development external costs for the three- and six-month periods ended June 30, 2025, were $2.8 million and $5.1 million, respectively. The increase in research and development external costs was primarily due to increased spending on Cingal clinical study and Integrity development costs offset somewhat by Hyalofast clinical trial costs.

 

Research and development internal costs for the three- and six-month periods ended June 30, 2026, were $4.4 million and $8.6 million, respectively. Research and development internal costs for the three- and six-month periods ended June 30, 2025, were $3.5 million and $7.3 million, respectively. The increase in internal research and development costs was primarily due to higher headcount to support Cingal clinical activities.

 

21

 

 

Selling, General and Administrative

 

Selling, general and administrative expenses for the three- and six-month periods ended June 30, 2026, were $10.9 million and $28.7 million, respectively. Selling, general and administrative expenses for the three- and six-month periods ended June 30, 2025, were $12.2 million and $25.1 million, respectively. The decrease for the three-month period ended June 30, 2026, was due primarily to reduced headcount with severance actions announced in the first quarter of 2026 and lower legal fees. The increase for the six-month period ended June 30, 2026, was primarily due to $2.4 million in severance costs recorded in 2026 and $2.4 million increase in stock-based compensation, primarily related to a charge during the three-month period ended March 31, 2026, for the transition of the Company’s former Chief Executive Officer. This was offset by lower legal and professional fees.

 

Income (Loss) from Continuing Operations

 

For the three- and six- month periods ended June 30, 2026, the income (loss) from continuing operations was $3.3 million and ($1.7) million, respectively. For the three- and six-month periods ended June 30, 2025, the loss from continuing operations was $4.6 million and $8.6 million, respectively. The increase in the income from continuing operations was primarily due to higher revenue and increased manufacturing production and efficiency.

 

Income Taxes

 

The income tax expense was $0.1 million and $0.3 million for the three- and six-month periods ended June 30, 2026, resulting in effective tax rates of 2.1% and (21.2) %, respectively. The income tax expense was $0.7 million and $0.8 million for the three- and six-month periods ended June 30, 2025, resulting in an effective tax rate of (17.2) % and (9.8) %, respectively. The decrease in income tax expense was due to lower taxable income expected in the U.S. in 2026 due to the ability to deduct more research and development costs. The Company’s effective tax rate for the three-month and six-month periods ended June 30, 2026, was primarily driven by the full valuation on the Company's deferred tax assets in the US and the projected taxable income for the Company resulting in current tax expense in 2026.

 

Non-GAAP Financial Measures

 

We present certain information with respect to adjusted Earnings Before Interest, Tax, Depreciation and Amortization, or EBITDA, adjusted net income, (loss) from continuing operations, and adjusted diluted earnings per share or adjusted EPS, which are financial measures not based on any standardized methodology prescribed by accounting principles generally accepted in the United States, or GAAP, and are not necessarily comparable to similarly titled measures presented by other companies.

 

We have presented adjusted EBITDA, adjusted net income, (loss) from continuing operations, and adjusted EPS, because they are key measures used by our management and board of directors to understand and evaluate our operating performance and to develop operational goals for managing our business. We believe these financial measures help identify underlying trends in our business that could otherwise be masked by the effect of the expenses that we exclude. In particular, we believe that the exclusion of these items in calculating these measures can provide a useful tool for period-to-period comparisons of our core operating performance. Accordingly, we believe that these measures provide useful information to investors and others in understanding and evaluating our operating results, enhancing the overall understanding of our past performance and future prospects and allowing for greater transparency with respect to key financial metrics used by our management in their financial and operational decision-making.

 

Adjusted EBITDA

 

We present information below with respect to adjusted EBITDA, which we define as our net income (loss) from continuing operations excluding interest and other (income) expense, net, income tax benefit (provision), depreciation and amortization, share-based compensation, and severance costs.

 

Adjusted EBITDA is not prepared in accordance with GAAP, and should not be considered in isolation of, or as an alternative to, measures prepared in accordance with GAAP. There are a number of limitations related to the use of adjusted EBITDA rather than net income (loss) from continuing operations, which is the nearest GAAP equivalent. Some of these limitations are:

 

 

adjusted EBITDA excludes depreciation and amortization, and, although these are non-cash expenses, the assets being depreciated or amortized may have to be replaced in the future, the cash requirements for which are not reflected in adjusted EBITDA;

 

 

we exclude share-based compensation expense from adjusted EBITDA although (a) it has been, and will continue to be for the foreseeable future, a significant recurring expense for our business and an important part of our compensation strategy and (b) if we did not pay out a portion of our compensation in the form of share-based compensation, the cash salary expense included in operating expenses would be higher, which would affect our cash position;

 

 

the expenses and other items that we exclude in our calculation of adjusted EBITDA may differ from the expenses and other items, if any, that other companies may exclude from adjusted EBITDA when they report their operating results;

 

22

 

 

The following is a reconciliation of adjusted EBITDA, a non-GAAP metric, to net loss, the most directly comparable GAAP financial measure, for the three and six-month periods ended June 30, 2026, and 2025, respectively:

 

   

For the Three Months Ended

June 30,

   

For the Six Months Ended

June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Net loss from continuing operations

  $ 3,309     $ (4,647 )   $ (1,747 )   $ (8,605 )

Interest and other income, net

    (426 )     (331 )     (1,093 )     (746 )

Provision for income taxes

    71       681       306       770  

Depreciation and amortization

    1,505       1,444       2,912       2,860  

Share-based compensation

    1,833       2,548       8,474       5,543  

Non-recurring professional fees

    -       -       169       -  

Severance costs

    772       -       2,359       -  

Adjusted EBITDA

  $ 7,064     $ (305 )   $ 11,380     $ (178 )

 

Adjusted EBITDA in the three-month period ended June 30, 2026, increased by $7.4 million as compared with the same period in 2025. The increase in Adjusted EBITDA for the period was primarily due to higher revenue and gross profit as well as lower selling, general and administrative expenses with the cost actions taken in early 2026.

 

Adjusted EBITDA in the six-month period ended June 30, 2026, increased $11.6 million as compared with the same period in 2025. The increase in Adjusted EBITDA for the period was primarily due to higher revenue and gross profit.

 

Adjusted Net Income (Loss)From Continuing Operations and Adjusted EPS

 

We present information below with respect to adjusted net income (loss) from continuing operations and adjusted EPS. We define adjusted net income (loss) as our net income (loss) from continuing operations excluding amortization and depreciation of acquired assets, share-based compensation, and other non-recurring items, such as professional fees and severance costs. We define adjusted EPS as GAAP diluted earnings per share excluding the above adjustments to net income (loss) from continuing operations used in calculating adjusted net income (loss), each on a per share and tax effected basis.

 

 

 

 

23

 

 

The following is a reconciliation of adjusted net income (loss) from continuing operations, a non-GAAP metric, to net income (loss) from continuing operations, the most directly comparable GAAP financial measure, for the three and six-month periods ended June 30, 2026, and 2025, respectively:

 

   

For the Three Months Ended
June 30,

   

For the Six Months Ended
June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Net income (loss) from continuing operations

  $ 3,309     $ (4,647 )   $ (1,747 )   $ (8,605 )

Share based compensation, tax effected

    1,794       2,986       10,274       6,088  

Severance costs, tax effected

    756       -       2,860       -  

Non-recurring professional fees, tax effected

    -       -       205       -  

Adjusted net income (loss) from continuing operations

  $ 5,859     $ (1,661 )   $ 11,592     $ (2,517 )

 

The following is a reconciliation of adjusted diluted EPS, a non-GAAP metric, to diluted EPS, the most directly comparable GAAP financial measure, for the three and six-month periods ended June 30, 2026, and 2025, respectively:

 

   

For the Three Months Ended
June 30,

   

For the Six Months Ended
June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Diluted income (loss) from continuing operations per share (EPS)

  $ 0.24     $ (0.33 )   $ (0.13 )   $ (0.60 )

Share based compensation, tax effected

    0.13       0.20       0.76       0.43  

Non-recurring professional fees, tax effected

    -       -       0.02       -  

Severance costs, tax effected

    0.05       -       0.21       -  

Adjusted diluted income (loss) income from continuing operations per share (EPS)

  $ 0.42     $ (0.13 )   $ 0.86     $ (0.17 )

 

Adjusted net income (loss) from continuing operations and adjusted diluted earnings per share in the three-month period ended June 30, 2026, increased $7.5 million and $0.55, respectively, as compared with the same period in 2025. The increase for the period was primarily due to higher revenue and gross profit and lower selling, general and administrative expenses.

 

Adjusted net income (loss) from continuing operations and adjusted diluted earnings per share in the six-month period ended June 30, 2026, increased $14.1 million and $1.03, respectively, as compared with the same period in 2025. The increase for the period was primarily due to higher revenues and gross profit.

 

Liquidity and Capital Resources

 

We require cash to fund our operating activities and to make capital expenditures and other investments in the business. We expect that our requirements for cash to fund these uses will increase as our operations expand. We continue to generate cash from operating activities and believe that our operating cash flows, cash currently on our balance sheet and availability under our credit facility will be sufficient to allow us to continue to invest in our existing business, to manage our capital structure on a short and long-term basis, and to meet our anticipated operating cash needs. Cash and cash equivalents aggregated $38.4 million and $57.5 million, and working capital totaled $77.0 million and $80.2 million, at June 30, 2026, and December 31, 2025, respectively.

 

On July 10, 2026, we entered into a Fifth Amendment to Credit Agreement with Bank of America N.A. as administrative agent, which amended our existing revolving line of credit agreement dated October 24, 2017, which provides up to $50.0 million in the form of a senior revolving line of credit. Subject to certain conditions, we may request up to an additional $50.0 million for a maximum aggregate commitment of $100.0 million. As of June 30, 2026, and December 31, 2025, there were no outstanding borrowings, and we are in compliance with the terms of the credit facility.

 

24

 

 

Summary of Cash Flows (in thousands):

 

   

Six Months Ended June 30,

 
   

2026

   

2025

 

Cash (used in) provided by

               

Operating activities

  $ (5,530 )   $ (319 )

Investing activities

    (2,519 )     1,133  

Financing activities

    (11,048 )     (5,259 )

Effect of exchange rate changes on cash

    28       453  

Net decrease in cash and cash equivalents

  $ (19,069 )   $ (3,992 )

 

The following changes contributed to the net change in cash and cash equivalents in the six-month period ended June 30, 2026, as compared to the same period in 2025.

 

Operating Activities

 

Cash used in operating activities was $5.5 million and $0.3 million for the six-month periods ended June 30, 2026, and 2025, respectively. The increase in cash used in operating activities was primarily due higher inventory purchases with increased manufacturing production and the building up safety stock and higher accounts receivable due to higher revenues. This was offset somewhat by higher stock-based compensation expense primarily related to the acceleration of stock-based compensation associated with the departure of our former Chief Executive Officer and an income tax refund received in the U.S.

 

Investing Activities

 

Cash used in investing activities was $2.5 million for the six-month period ended June 30, 2026, as compared to cash provided in investing activities of $1.1 million for the same period in 2025. The change was primarily due to $4.5 million received from the sale of Parcus Medical in March 2025. Capital expenditures were $2.9 million in the six-month period ended June 30, 2026, compared to $4.3 million for the same period in 2025. The decrease in capital expenditures was due to timing of purchases related to our continued manufacturing capacity expansion at our facility in Bedford, Massachusetts.

 

Financing Activities

 

Cash used in financing activities was $11.0 million and $5.3 million for the six-month periods ended June 30, 2026, and 2025, respectively. The increase in cash used in financing activities was primarily attributable to higher share repurchases and employee tax withholding in exchange for shares surrendered by employees in the six-month period ended June 30, 2026.

 

Critical Accounting Policies and Estimates

 

The preparation of our condensed consolidated financial statements in conformity with GAAP requires management to use judgment in making estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities. We believe that our accounting policies for revenue recognition, accounts receivable and allowance for credit losses, goodwill, acquired in-process research and development, inventory and contingencies are based on, among other things, judgments and assumptions made by management that include inherent risks and uncertainties. There have been no significant changes to the above critical accounting policies or in the underlying accounting assumptions and estimates used in such policies from those disclosed in our annual consolidated financial statements and accompanying notes included in our 2025 Form 10-K. We monitor our estimates on an ongoing basis for changes in facts and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded in the period in which they become known. We base our estimates on historical experience and other assumptions that we believe to be reasonable under the circumstances. Actual results may differ from our estimates if past experience or other assumptions do not turn out to be substantially accurate.

 

Recent Accounting Pronouncements

 

A discussion of Recent Accounting Pronouncements is included in our 2025 Form 10-K and is updated in the Notes to the condensed consolidated financial statements included in this report.

 

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ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 

Our market risks and the ways we manage them are summarized in the section captioned “Part II, Item 7A. Quantitative and Qualitative Disclosures About Market Risk” in our 2025 Form 10-K. There have been no material changes in the first six months of 2026 to our market risks or to our management of such risks.

 

ITEM 4.

CONTROLS AND PROCEDURES

 

(a) Evaluation of disclosure controls and procedures.

 

Under the supervision and with the participation of our management, including our chief executive officer (who is also our principal financial officer), we have evaluated the effectiveness of the design and operation of our disclosure controls and procedures as defined by Rules 13a-15(e) and 15d-15(e) of the Exchange Act, as of the end of the period covered by this report. Based upon that evaluation, the chief executive officer (who is also our principal financial officer) concluded as of June 30, 2026, that our disclosure controls and procedures are effective to ensure that information required to be disclosed by us in reports we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in SEC rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by our company in the reports we file or submit under the Exchange Act is accumulated and communicated to our management, including principal executive officer, and principal financial officer as appropriate to allow timely decisions regarding required disclosure. On an on-going basis, we review and document our disclosure controls and procedures, and our internal control over financial reporting, and may from time to time make changes aimed at enhancing their effectiveness and to ensure that our systems evolve with our business. In designing and evaluating our disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives, and management necessarily applies its judgment in evaluating the benefits of possible controls and procedures relative to their costs.  

 

(b) Changes in internal control over financial reporting.

 

There were no material changes in our internal control over financial reporting during the quarter ended June 30, 2026, that have materially affected, or were reasonably likely to materially affect, our internal control over financial reporting.

 

PART II:

OTHER INFORMATION

 

ITEM 1.

LEGAL PROCEEDINGS

 

We are involved from time-to-time in various legal proceedings arising in the normal course of business. Although the outcomes of these legal proceedings are inherently difficult to predict, we do not expect the resolution of these occasional legal proceedings to have a material adverse effect on our financial position, results of operations, or cash flow. There have been no material changes to the information provided in the section captioned “Part I, Item 3. Legal Proceedings” in our 2025 Form 10-K.

 

ITEM 1A.

RISK FACTORS

 

There have been no material changes to the risk factors described in the section captioned “Part I, Item 1A. Risk Factors” in our Annual Report on 2025 Form 10-K. In addition to the other information set forth in this report, you should carefully consider the factors discussed in the section captioned “Part I, Item 1A. Risk Factors” in our Annual Report on 2025 Form 10-K, which could materially affect our business, financial condition, or future results. The risks described in our 2025 Form 10-K are not the only risks we face. Additional risks and uncertainties not currently known to us or that we currently deem to be immaterial also may have a material adverse effect on our business, financial condition, and/or operating results.  

 

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ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

 

Issuer Purchases of Equity Securities

 

The following is a summary of stock repurchases for the three-month period ended June 30, 2026 (in thousands, except share and per share data): 

  

Period

 

(a)

Total number of shares
purchased (1)

   

(b)

Average
Price per Share

   

(c)

Total number of
shares purchased as
part of publicly
announced plans or
programs

   

(d)

Maximum number (or
approximate dollar
value) of shares that may
yet be purchased under
the plans or programs

 

April 1 to 30, 2026

    56,761     $ 15.02       56,761     $ 10,000,015  

May 1 to 31, 2026

    -       -       -     $ 10,000,015  

June 1 to 30, 2026

    -       -       -     $ 10,000,015  

Total

    56,761               56,761          

  

(1) In May 2024, we agreed to implement a share repurchase program for an aggregate purchase price of $40.0 million to occur as follows: (i) the first $15.0 million was to be effected through a Rule 10b5-1 plan initiated prior to June 1, 2024, and to be effective through June 30, 2025, and (ii) the remaining amount to be purchased in the open market, or the 2024 Share Repurchase Program. In the event of positive “free cash flow” as defined in the Cooperation Agreement dated May 28, 2024, with Caligan Partners LP, Caligan Partners Master Fund LP and David Johnson, for the period from July 1, 2024, through June 30, 2025, the amount under the share repurchase program shall be increased by 50% of such positive amount. In no event would we be required to make any purchases in the event that our cash would be less than $45.0 million after taking into account the share repurchase and reasonably anticipated capital expenditures and restructuring costs. On May 28, 2024, we entered into a share repurchase agreement under a Rule 10b5-1 plan with Bank of America and completed the first $15.0 million tranche of the 2024 Share Repurchase Program in March 2025. On November 6, 2025, we entered into a share repurchase agreement under a Rule 10b5-1 plan with Clear Street LLC for another $15.0 million related to the 2024 Share Repurchase Program; that plan has no fixed expiration date and no plan under the 2024 Share Repurchase Program has been terminated prior to expiration or otherwise. As of June 30, 2026, the Company had repurchased 2,139,944 shares at a cost of $30.0 million. In April 2026, the Company completed its $15.0 million share repurchase agreement with Clear Street LLC and is no longer actively repurchasing stock.

 

Recent Sales of Unregistered Securities

 

None.

 

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES

 

None.

 

ITEM 4.

MINE SAFETY DISCLOSURES.

 

Not applicable.

 

ITEM 5.

OTHER INFORMATION.

 

Rule 10b5-1 Trading Plans

 

During the fiscal quarter ended June 30, 2026, none of the our directors or executive officers adopted or terminated any contract, instruction or written plan for the purchase or sale of our securities that was intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) or any “non-Rule 10b5-1 trading arrangement.”

 

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ITEM 6.

EXHIBITS

 

Exhibit No.

Description

   

3.1

Certificate of Incorporation of Anika Therapeutics, Inc. (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed by the Registrant on June 6, 2018)

   

3.2

Bylaws of Anika Therapeutics, Inc., effective as of June 6, 2018 (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed by the Registrant on June 6, 2018)

   

10.1

Anika Therapeutics, Inc. 2017 Omnibus Incentive Plan (as amended effective June 18, 2026) (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed by the Registrant on June 24, 2026.

   

10.2

Anika Therapeutics, Inc. 2021 Employee Stock Purchase Plan (as amended effective June 18, 2026) (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed by Registrant on June 23, 2026.

   

10.3

Fifth Amendment to Credit Agreement dated as of July 10, 2026, by and among Anika Therapeutics, Inc., the Subsidiary Guarantors party thereto, the Lenders party thereto, Bank of America, N.A., as administrative agent, L/C Issuer and Swingline Lender, and the other parties thereto (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed by the Registrant on July 14, 2026.

   

*31.1

Certification of Stephen Griffin, pursuant to Rules 13a-15(e) and 15d-15(e), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

   

**32.1

Certification of Stephen Griffin, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

   

*101.INS

Inline XBRL Instance Document
   

*101.SCH

Inline XBRL Taxonomy Extension Schema Document
   
*101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document
   
*101.DEF Inline XBRL Taxonomy Extension Definition Linkbase Document
   
*101.LAB Inline XBRL Taxonomy Extension Labels Linkbase Document
   
*101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document
   

104

Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

 

*

Filed herewith.

 

**

Furnished herewith.

 

† Management contract or compensatory plan or agreement.

 

 

 

 

 

28

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 

   

ANIKA THERAPEUTICS, INC.

 
   

(Registrant)

 
       

Date: July 29, 2026

By:

/s/ STEPHEN GRIFFIN

 
   

Stephen Griffin

 
   

President and Chief Executive Officer

   

(Authorized Officer and Principal Financial Officer)

 

 

 

 

 

 

 

 
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