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BioLargo (OTCQX: BLGO) posts $1.1M Q1 revenue and $3.4M loss

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
10-Q

Rhea-AI Filing Summary

BioLargo, Inc. reported Q1 2026 revenue of $1.115M, down sharply from $3.269M a year earlier, as product revenue fell from $2.803M to $577K. Service revenue rose modestly to $538K.

The company posted a net loss of $3.405M versus $1.921M in Q1 2025, driven by lower gross profit, higher operating expenses and increased interest and finance costs. Operating loss widened to $3.204M.

At March 31, 2026, BioLargo had cash and equivalents of $4.122M, current liabilities of $4.932M, and working capital of $513K, but total stockholders’ equity turned to a deficit of $187K. Management states that current-year gross profits will not fund operations and that these factors “raise substantial doubt” about the company’s ability to continue as a going concern without increased revenues and/or additional financing.

Positive

  • None.

Negative

  • Revenue contraction and margin deterioration: Q1 2026 revenue fell to $1.115M from $3.269M, with gross profit dropping to $458K and operating loss widening to $3.204M.
  • Escalating losses and equity deficit: Net loss increased to $3.405M from $1.921M, and total stockholders’ equity moved from $1.526M to a deficit of $187K at March 31, 2026.
  • Going concern uncertainty: Management states 2026 gross profits will not fund current operations and that these conditions “raise substantial doubt” about the company’s ability to continue as a going concern without more revenue or financing.

Insights

Sharp revenue drop, larger losses, and a new equity deficit create clear going‑concern risk.

BioLargo saw Q1 2026 revenue fall to $1.115M from $3.269M, mainly from a collapse in product revenue, while service revenue grew. Operating loss increased to $3.204M, and net loss to $3.405M, reflecting a much weaker margin profile and higher interest and finance costs.

Cash stood at $4.122M with current liabilities of $4.932M, leaving working capital of only $513K and a consolidated equity deficit of $187K. Management explicitly notes that 2026 gross profits will not cover operations and that these conditions “raise substantial doubt” about continued existence as a going concern absent higher revenues or further financing.

The company raised funds through a $10M Clearthink equity facility, smaller unit offerings, and Clyra Medical’s $2.395M guaranteed notes at 15%. These moves provide near‑term liquidity but increase reliance on external capital and, for Clyra, relatively expensive debt. Subsequent financings after March 31, 2026 continue this pattern.

Q1 2026 revenue $1.115M Three months ended March 31, 2026 total revenue
Q1 2025 revenue $3.269M Prior-year quarter total revenue
Net loss Q1 2026 $3.405M Three months ended March 31, 2026 consolidated net loss
Cash and equivalents $4.122M Cash balance as of March 31, 2026
Working capital $513K Current assets minus current liabilities at March 31, 2026
Stockholders’ equity -$187K Total stockholders’ (deficit) equity at March 31, 2026
Operating cash flow -$2.917M Net cash used in operating activities Q1 2026
Clearthink facility size $10.0M Total committed common stock purchase capacity under 2026 agreement
going concern financial
"The foregoing factors raise substantial doubt about our ability to continue as a going concern"
A going concern is a business that is expected to continue its operations and meet its obligations for the foreseeable future, rather than shutting down or selling off assets. This assumption matters to investors because it indicates stability and ongoing profitability, making the business a more reliable investment. Think of it as believing a restaurant will stay open and serve customers, rather than closing down suddenly.
working capital financial
"we had current liabilities of $4,932,000, and working capital of $513,000"
Working capital is the money a business has available to cover its daily expenses, like paying bills and buying supplies. It’s like the cash in your wallet that helps you handle everyday costs; having enough ensures the business can operate smoothly without running into money shortages.
noncontrolling interest financial
"Non-controlling interest (Notes 8, 9, 10)"
The portion of a business owned by investors other than the controlling owner when one company has control of another; it represents outside shareholders’ share of the subsidiary’s assets and profits. For investors, it matters because those outside claims reduce the amount of profit and net assets attributable to the parent owner — similar to saying part of a pizza belongs to someone else — and thus affects earnings, book value and valuation.
contract liabilities financial
"The Company has outstanding contract liability obligations of $319,000 and $280,000"
Contract liabilities are amounts a company has been paid in advance for goods or services it still owes to customers — think of them like gift cards or prepaid subscriptions the company must fulfill later. For investors, they show promised future work or deliveries that will turn into revenue over time, reveal cash already collected, and help assess whether a firm has a backlog of obligations that could affect future earnings and cash flow.
stock option compensation expense financial
"we recorded an aggregate $699,000 and $615,000, in selling general and administrative expense related to the issuance of stock options"
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Table of Contents

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 March 31, 2026.

 

or

 

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 000-19709

 


 

BIOLARGO, INC.

(Exact name of registrant as specified in its charter)

 


 

Delaware

 

65-0159115

(State or other jurisdiction of

incorporation or organization)

 

(I.R.S. Employer

Identification No.)

 

14921 Chestnut St.

Westminster, CA 92683

(Address of principal executive offices)

 

(888) 400-2863

(Registrants telephone number, including area code)

 


 

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

BLGO

OTC Markets (OTCQX)

 


 

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 pursuant 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 emerging growth company. See definition 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 period 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  ☒

 

The number of shares of the Registrant’s Common Stock outstanding as of May 14, 2026 was 320,883,262 shares.  

 

 

 

 

BIOLARGO, INC.

FORM 10-Q

INDEX

 

PART I

 

Item 1

Financial Statements

1
     

Item 2

Management's Discussion and Analysis and Financial Condition and Results of Operations

24
     

Item 4

Controls and Procedures

31

 

PART II

 

Item 1 Legal Proceedings 32
     

Item 2

Unregistered Sales of Equity Securities and Use of Proceeds

32
     

Item 5

Other Information

32
     

Item 6

Exhibits

33
     
 

Signatures

34

 

 

 

 

 

PART I FINANCIAL INFORMATION

 

Item 1. Financial Statements

 

- 1 -

 

 

BIOLARGO, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(in thousands, except for share and per share data)

 

  

March 31, 2026

  

December 31,

 
  

(unaudited)

  

2025

 

Assets

 

Current assets:

        

Cash and cash equivalents

 $4,122  $3,883 

Accounts receivable, net of allowances

  730   615 

Inventories

  292   310 

Prepaid expenses and other current assets

  301   306 

Total current assets

  5,445   5,114 
         

Equipment and leasehold improvements, net

  1,641   1,643 

Other non-current assets

  108   106 

Operating lease right-of-use assets, net

  979   1,028 

Financing lease right-of-use asset, net

  310   338 

Clyra Medical note receivable

  82   82 

Total assets

 $8,565  $8,311 
         

Liabilities and stockholders’ (deficit) equity

 

Current liabilities:

        

Accounts payable and accrued expenses

 $1,076  $1,211 

Clyra Medical accounts payable and accrued expenses

  1,510   1,592 

Clyra Medical debt obligations, net of discount $104 and $139

  1,430   1,395 

Contract liabilities

  319   280 

Debt obligations

  83   83 

Operating lease liabilities

  219   210 

Finance lease liability

  107   103 

Deposits

  188   189 

Total current liabilities

  4,932   5,063 
         

Long-term liabilities:

        

Debt obligations, net of current

  174   182 

Clyra Medical debt obligations, net of current and discount $261 and $56

  2,609   419 

Operating lease liabilities, net of current

  808   864 

Finance lease liability, net of current

  229   257 

Total long-term liabilities

  3,820   1,722 

Total liabilities

  8,752   6,785 
         
         

STOCKHOLDERS’ (DEFICIT) EQUITY:

        

Preferred Series A, $0.00067 Par Value, 50,000,000 Shares Authorized, no Shares Issued and Outstanding, at March 31, 2026 and December 31, 2025

      

Common stock, $0.00067 Par Value, 550,000,000 Shares Authorized, 319,699,928 and 317,377,777 Shares Issued, at March 31, 2026 and December 31, 2025

  214   213 

Additional paid-in capital

  165,347   165,316 

Accumulated deficit

  (163,566)  (161,280)

Accumulated other comprehensive loss

  (209)  (207)

Total BioLargo Inc. and subsidiaries stockholders’ equity

  1,786   4,042 

Non-controlling interest (Notes 8, 9, 10)

  (1,973)  (2,516)

Total stockholders’ (deficit) equity

  (187)  1,526 
         

Total liabilities and stockholders’ (deficit) equity

 $8,565  $8,311 

 

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

 

- 2 -

 

 

BIOLARGO, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

(in thousands, except for share and per share data)

(unaudited)

 

  

Three Months Ended March 31,

 
  

2026

  

2025

 
         

Revenue

        

Product revenue

 $577  $2,803 

Service revenue

  538   466 

Total revenue

  1,115   3,269 
         

Cost of revenue

        

Cost of goods sold

  (218)  (1,511)

Cost of service

  (439)  (270)

Total cost of revenue

  (657)  (1,781)
         

Gross profit

  458   1,488 
         

Selling, general and administrative expenses

  2,755   2,522 

Research and development

  907   791 

Credit loss expense

     37 

Total operating expenses

  3,662   3,350 

Operating loss:

  (3,204)  (1,862)
         

Other income (expense):

        

Interest expense

  (188)  (93)

Interest income

  72   28 

Finance fee

  (85)   

Grant income

     6 

Total other expense

  (201)  (59)

Net loss

  (3,405)  (1,921)
         

Net loss attributable to noncontrolling interest

  (1,119)  (766)

Net loss attributable to common shareholders

 $(2,286) $(1,155)
         

Net loss per share attributable to common shareholders:

        

Loss per share attributable to shareholders – basic and diluted

 $(0.01) $(0.00)

Weighted average number of common shares outstanding:

  318,698,686   301,274,243 
         

Comprehensive loss:

        

Net loss

 $(3,405) $(1,921)

Foreign currency translation

  (2)  (20)

Comprehensive loss

  (3,407)  (1,941)

Comprehensive loss attributable to noncontrolling interest

  (1,119)  (766)

Comprehensive loss attributable to common stockholders

 $(2,288) $(1,175)

 

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

 

- 3 -

 

 

BIOLARGO, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS (DEFICIT) EQUITY

(in thousands, except for share data)

 

  

Common stock

  

Additional paid-in

  

Accumulated

  

Accumulated other comprehensive

  

Non-controlling

  

Total stockholders’

 
  

Shares

  

Amount

  

capital

  

deficit

  

loss

  

interest

  

(deficit) equity

 

Balance, December 31, 2025

  317,377,777  $213  $165,316  $(161,280) $(207) $(2,516) $1,526 

Sale of common stock for cash, net of offering costs of $15 (unaudited)

  1,539,744   1   255            256 

Issuance of common stock for services (unaudited)

  282,407      46            46 

Stock option compensation expense (unaudited)

        286            286 

Common stock issued as a fee (unaudited)

  500,000      85            85 

Clyra Medical stock option compensation expense (unaudited)

                 413   413 

Clyra Medical dividend Series A Preferred stock (unaudited)

                 (86)  (86)

Clyra Medical fair value warrant issued with debt (unaudited)

                 232   232 

BETI unit offering (unaudited)

                 462   462 

Noncontrolling interest allocation (unaudited)

        (641)        641    

Net loss (unaudited)

           (2,286)     (1,119)  (3,405)

Foreign currency translation (unaudited)

              (2)     (2)

Balance, March 31, 2026 (unaudited)

  319,699,928  $214  $165,347  $(163,566) $(209) $(1,973) $(187)

 

 

 

 

  

Common stock

  

Additional paid-in

  

Accumulated

  

Accumulated other comprehensive

  

Non-controlling

  

Total stockholders’

 
  

Shares

  

Amount

  

capital

  

deficit

  

loss

  

interest

  

equity

 

Balance, December 31, 2024

  301,274,243  $202  $158,332  $(149,500) $(183) $(2,795) $6,056 

Sale of common stock for cash, net of offering costs of $15 (unaudited)

        (15)           (15)

Issuance of common stock for services (unaudited)

  220,330      61            61 

Stock option compensation expense (unaudited)

        409            409 

Stock option exercise (unaudited)

  265,800                   

Clyra Medical stock option compensation expense (unaudited)

                 206   206 

Clyra Medical stock issued for services (unaudited)

                 36   36 

Clyra Medical stock unit offering (unaudited)

                 295   295 

Clyra Medical dividend Series A Preferred stock (unaudited)

                 (86)  (86)

Clyra Medical fair value warrant issued with debt (unaudited)

                 69   69 

Noncontrolling interest allocation (unaudited)

        (522)        522    

Net loss (unaudited)

           (1,155)     (766)  (1,921)

Foreign currency translation (unaudited)

              (20)     (20)

Balance, March 31, 2025 (unaudited)

  301,760,373  $202  $158,265  $(150,655) $(203) $(2,519) $5,090 

 

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

 

- 4 -

 

 

BIOLARGO, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(in thousands, except for share and per share data)

(unaudited)

 

  

Three Months Ended March 31,

 
  

2026

  

2025

 

Cash flows from operating activities

        

Net loss

 $(3,405) $(1,921)

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

        

Stock option compensation expense

  699   615 

Common stock issued for services

  46   97 

Credit loss expense

     37 

Amortization of debt discount

  62   28 

Amortization of right-of-use operating lease assets

  49   27 

Amortization of right-of-use finance lease asset

  28   16 

Operating lease liabilities

  (47)  (25)

Finance lease liability

  (24)  (21)

Gain on investment in South Korean joint venture

     (2)

Depreciation expense

  34   42 

Changes in assets and liabilities:

        

Accounts receivable

  (115)  (1,077)

Inventories

  18   (39)

Prepaid expenses and other assets

  3   14 

Accounts payable and accrued expenses

  (135)  290 

Deposits

  (1)   

Clyra Medical accounts payable and accrued expenses

  (168)  89 

Contract liabilities

  39    

Net cash used in operating activities

  (2,917)  (1,830)

Cash flows from investing activities

        

Equipment purchases

  (32)   

Net cash used in investing activities

  (32)   

Cash flows from financing activities

        

Proceeds from sale of common stock, net of offering costs

  256   (15)

Common stock issued for financing fee

  85    

Repayment of debt obligations

  (8)  (4)

Proceeds from BETI unit offering

  462    

Proceeds from Clyra Medical debt obligations

  2,395   590 

Proceeds from sales of Clyra Medical common stock

     295 

Net cash provided by financing activities

  3,190   866 

Net effect of foreign currency translation

  (2)  (20)

Net change in cash

  239   (984)

Cash and cash equivalents at beginning of period

  3,883   3,548 

Cash and cash equivalents at end of period

 $4,122  $2,564 

Supplemental disclosures of cash flow information

        

Cash paid during the period for:

        

Interest

 $126  $37 

Income taxes

 $  $ 

Short-term lease payments not included in lease liabilities

 $13  $12 

Non-cash investing and financing activities

        

Allocation of noncontrolling interest

 $(641) $(522)

Fair value of Clyra Medical warrants issued as debt discount

 $232  $69 

Clyra Medical dividend Series A Preferred stock

 $86  $86 

 

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

 

 
- 5 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)

 

 

Note 1. Business and Organization

 

Description of Business

 

BioLargo, Inc. (“BioLargo”, or the “Company”) invents, develops, and commercializes innovative platform technologies to solve challenging environmental problems like PFAS contamination (per- and polyfluoroalkyl substances), advanced water and wastewater treatment, industrial odor control, air quality control, infection control, and myriad environmental remediation challenges. Our business strategy is straightforward: we invent or acquire technologies that we believe have the potential to be disruptive in large commercial markets; we develop and validate these technologies to advance and promote their commercial success as we leverage our considerable scientific, engineering, and entrepreneurial talent; we then monetize these technical assets through a variety of business structures that may include licensure, joint venture, sale, spin off, or by deploying direct to market strategies.

 

Organization

 

We are a Delaware corporation formed in 1991, and have five wholly-owned subsidiaries: BioLargo Life Technologies, Inc., organized under the laws of the State of California in 2006; ONM Environmental, Inc., organized under the laws of the State of California in 2009; BioLargo Equipment Solutions & Technologies, Inc., organized under the laws of the State of California in 2022; BioLargo Canada, Inc., organized under the laws of Canada in 2014; and BioLargo Development Corp., organized under the laws of the State of California in 2016. Additionally, we own 48% (see Note 8) of Clyra Medical Technologies, Inc. (“Clyra” or “Clyra Medical”), organized under the laws of the State of California in 2012 and redomiciled to Delaware in 2023; 70% (see Note 9) of BioLargo Engineering Science and Technologies, LLC (“BLEST"), organized under the laws of the State of Tennessee in 2017; and 93% (see Note 10) of BioLargo Energy Technologies, Inc. ("BETI") organized under the laws of the State of California in 2019. We consolidate the financial statements of our partially owned subsidiaries.

 

Liquidity / Going Concern

 

For the three months ended March 31, 2026, we generated revenues of $1,115,000, had a net loss of $3,405,000, used $2,917,000 net cash in operating activities, and received $3,190,000 net cash from financing activities. As of  March 31, 2026, we had current assets of $5,445,000, including $4,122,000 cash and cash equivalents. As of March 31, 2026, we had current liabilities of $4,932,000, and working capital of $513,000. We do not believe gross profits in the year ending December 31, 2026, will be sufficient to fund our current level of operations for the reminder of the year, and therefore expect we will continue to be limited in terms of our capital resources, and therefore expect to continue to need further investment capital to fund our business plans and investments in our new technologies. The foregoing factors raise substantial doubt about our ability to continue as a going concern, unless we are able to increase revenues, generate cash from operations, and/or generate cash from financing activities. If we are unable to raise additional cash through gross profits or financing activities, management may choose to curtail portions of our operations. The condensed consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.

 

Note 2. Summary of Significant Accounting Policies

 

Principles of Consolidation

 

The condensed consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, and partially owned subsidiaries BETI, BLEST and Clyra Medical. All intercompany accounts and transactions have been eliminated.

 

The accounting and financial reporting policies of the Company conform, in all material respects, to accounting principles generally accepted in the United States of America (“GAAP”) and to general practices within the industry. The condensed consolidated financial statements in the Quarterly Report on Form 10-Q have not been audited by an independent registered public accounting firm, but in the opinion of management, reflect all necessary adjustments for a fair presentation of the Company’s condensed consolidated financial position and condensed consolidated results of operations. All adjustments were of a normal and recurring nature. The condensed consolidated financial statements have been prepared in accordance with GAAP and with the instructions to Form 10-Q adopted by the Securities and Exchange Commission (the “SEC”). Accordingly, the condensed consolidated financial statements do not include all information and footnotes required by GAAP for complete financial presentation and should be read in conjunction with our consolidated financial statements, and notes thereto, for the year ended  December 31, 2025, included in our Annual Report on Form 10-K filed with the SEC on March 4, 2026. The results of operations for the three months ended March 31, 2026, are not necessarily indicative of the results to be expected for the full year or any future period.

 

Foreign Currency

 

The Company has designated the functional currency of BioLargo Canada, Inc., our Canadian subsidiary, to be the Canadian dollar. Therefore, translation gains and losses resulting from differences in exchange rates are recorded in accumulated other comprehensive loss.

 

Cash and Cash Equivalents

 

The Company considers all highly liquid investments with maturities of three months or less when acquired to be cash equivalents. Substantially all cash equivalents are held in short-term money market accounts at one of the largest financial institutions in the United States. From time to time, our cash account balances are greater than the Federal Deposit Insurance Corporation insurance limit of $250,000 per owner per bank, and during such times, we are exposed to credit loss for amounts in excess of insured limits in the event of non-performance by the financial institution. We do not anticipate non-performance by our financial institution.

 

As of March 31, 2026, and December 31, 2025, our cash balances were made up of the following (in thousands):

 

  

March 31, 2026

  

December 31, 2025

 

BioLargo, Inc. and subsidiaries

 $2,300  $2,826 

Clyra Medical Technologies, Inc.

  1,822   1,057 

Total

 $4,122  $3,883 

 

- 6 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

Accounts Receivable 

 

Accounts receivable are customer obligations that are unconditional. Accounts receivable are presented net of an allowance for expected credit losses, which represents an estimate of amounts that may not be collectible. The Company performs ongoing credit evaluations of its customers and, if necessary, provides an allowance for expected credit losses. A credit loss expense to the expected credit losses is recorded based on factors including the length of time the receivables are past due, the current business environment, and the Company’s historical experience. Credit loss expense is recorded to general and administrative expenses in the accompanying condensed consolidated statements of operations and comprehensive loss. The Company writes off accounts receivable against the expected credit loss when it determines a balance is uncollectible and no longer actively pursues collection of the receivable. The Company does not have any off-balance-sheet credit exposure related to customers.  As of March 31, 2026, and December 31, 2025, the allowance for expected credit losses were $700,000.

 

Allowance for Credit Losses

 

The Company recognizes an expected allowance for credit losses with respect to its note and accounts receivable. In addition, also at each reporting date, this estimate is updated to reflect any changes in credit risk since the receivable was initially recorded. This estimate is calculated on a pooled basis where similar risk characteristics exist. Accounts receivable are evaluated individually when they do not share similar risk characteristics which could exist in circumstances where amounts are considered at risk or uncollectible This estimate is adjusted for management's assessment of current conditions, reasonable and supportable forecasts regarding future events, and any other factors deemed relevant by the Company. The Company believes historical loss information is a reasonable starting point in which to calculate the expected allowance for credit losses. The Company writes off receivables when there is information that indicates the customer is facing significant financial difficulty and there is no possibility of recovery. If any recoveries are made from any accounts previously written off, they will be recognized in operations or an offset to credit loss expense in the year of recovery, in accordance with the entity's accounting policy election.

 

On   June 6, 2025, ONM Environmental entered into an amendment to the   June 2021 Preferred Master Manufacturing Agreement with Ikigai Holdings, LLC and Pooph Inc. to allow Pooph Inc. to pay past due amounts of $1,378,141 in royalties and $2,385,468 on product invoices through a weekly payment plan bearing 10% interest and maturing   July 3, 2026 (the “PMMA Amendment”). This amount was recorded on our consolidated balance sheet at   June 30, 2025, as a note receivable. The PMMA Amendment also modified payment and invoicing terms on existing and future product purchase orders, and allowed ONM Environmental to withhold product if the payment terms were not met. On   August 5, 2025, Pooph Inc. delivered a royalty report due for the second quarter of 2025, but did not pay the $463,520 in royalties due. On   August 15, 2025, it failed to make the weekly payment required pursuant to the PMMA Amendment, and has not made a payment since. On   September 19, 2025, Pooph Inc. disclosed that it had been working independently on developing a new formula for Pooph-branded products to replace BioLargo's formula, and that it was terminating the Preferred Master Manufacturing Agreement, citing ONM's refusal to deliver products. On   September 24, 2025, BioLargo and ONM delivered notice to Pooph that its license grant was immediately revoked due to Pooph’s failure to pay royalties, and that it was terminating the License Agreement in its entirety with 150 days’ notice. The notice further advised that Pooph is not allowed to market or sell products that incorporate, use, or are based on, in whole or in part, BioLargo’s patents and proprietary information, including but not limited to know-how, disclosed to Pooph, and that absent reinstatement of the grant of license, Pooph must immediately stop marketing and selling any such products in its possession, custody or control (or sold through market portals or platforms such as Amazon). On   November 11, 2025, BioLargo Inc. and ONM Environmental filed a lawsuit against Pooph Inc. and Ikigai Marketing Works LLC (successor entity to Ikigai Holdings LLC) in the United States District Court for the Central District of California in part to recover the amounts due for product purchases and royalties. (See Note 13, "Legal Proceedings".) 

 

During the three months ended September 30, 2025, BioLargo management determined that the note receivable and accounts receivable owed by Pooph Inc. were fully impaired, resulting in a $3,886,000 credit loss expense recorded on our condensed consolidated statement of operations, which reduced operating income and current assets by that amount. There were no write-offs of accounts receivable or note receivable during the three months ended March 31, 2026 and 2025.

 

 

- 7 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

Credit Concentration

 

We have a limited number of customers that account for significant portions of our revenue. During the three months ended March 31, 2026 and 2025, the following customers accounted for more than 10% of consolidated revenues:

 

  

Three Months Ended March 31,

 
  

2026

  

2025

 

Customer A

  21%  %

Customer B

  17%  %

Customer C

  14%  %

Customer D

  11%  %

Customer E

  %  79%

 

At March 31, 2026 and  December 31, 2025, the following customers accounted for more than 10% of consolidated accounts receivable:

 

  

March 31, 2026

  

December 31, 2025

 

Customer A

  22%  %

Customer C

  14%  %

Customer D

  17%  %

 

Inventory

 

Inventories are stated at the lower of cost or net realizable value using the average cost method. There was no allowance for obsolete inventory as of  March 31, 2026, and December 31, 2025  Inventories consisted of the following (in thousands):

 

  

March 31, 2026

  

December 31, 2025

 

Raw material

 $106  $125 

Finished goods

  186   185 

Total

 $292  $310 

 

Other Non-Current Assets

 

Other non-current assets consisted of (i) security deposits related to our business offices, (ii) three patents acquired on  October 22, 2021, for $34,000, and (iii) interest receivable.

 

  

March 31, 2026

  

December 31, 2025

 

Patents

 $34  $34 

Security deposits

  72   72 

Interest receivable

  2    

Total

 $108  $106 

 

Impairment

 

Long-lived and definite lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.  If the sum of the expected future undiscounted cash flows from the use of the asset and its eventual disposition is less than the carrying amount of the asset, then an impairment loss is recognized.  The impairment loss is measured based on the fair value of the asset.  Any resulting impairment is recorded as a reduction in the carrying value of the related asset in excess of fair value and a charge to operations.

 

 

Loss Per Share

 

We report basic and diluted loss per share (“LPS”) for common and common share equivalents. Basic LPS is computed by dividing reported losses by the weighted average shares outstanding. Diluted LPS is computed by adding to the weighted average shares the dilutive effect if stock options and warrants were exercised into common stock. For the three months ended March 31, 2026 and 2025, the denominator in the diluted LPS computation is the same as the denominator for basic LPS due to the Company’s net loss which creates an anti-dilutive effect of the warrants and stock options.  As of  March 31, 2026 the vested stock options available to be exercised totaled 68,311,167 and the vested warrants available to be exercised totaled 32,217,910.

 

Use of Estimates

 

The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements, and revenues and expenses during the period reported. Actual results could differ from those estimates. Estimates are used when accounting for stock-based transactions, debt transactions, expected credit losses, asset depreciation and amortization, impairment expense, among others.

 

The methods, estimates and judgments we use in applying these most critical accounting policies have a significant impact on the results of our condensed consolidated financial statements.

 

- 8 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

Share-Based Compensation Expense

 

We recognize compensation expense for stock option awards on a straight-line basis over the applicable service period of the award, which is the vesting period. Fair value is determined on the grant date. Share-based compensation expense is based on the grant date fair value estimated using the Black-Scholes Option pricing model.

 

For stock and stock options issued to consultants and other non-employees for services, the Company measures and records an expense as of the earlier of the date at which either: a commitment for performance by the non-employee has been reached or the non-employee’s performance is complete. The equity instruments are measured at the current fair value, and for stock options, the instruments are measured at fair value using the Black Scholes Option pricing model.

 

The following methodology and assumptions were used to calculate share-based compensation for the three months ended March 31, 2026 and 2025:

 

  

2026

  

2025

 
  

Non Plan

  

2024 Plan

  

Non Plan

  

2024 Plan

 

Risk free interest rate

     4.30%  4.23%  4.23 - 4.58%

Expected volatility

     84%  91%  91%

Expected dividend yield

            

Forfeiture rate

            

Life in years

     10   10   10 

 

Expected price volatility is the measure by which our stock price is expected to fluctuate during the expected term of an option. The expected volatility is derived from the historical daily change in the market price of our common stock, as we believe that historical volatility is the best indicator of future volatility.

 

The risk-free interest rate used in the Black-Scholes calculation is based on the prevailing U.S. Treasury yield as determined by the U.S. Federal Reserve. We have never paid any cash dividends on our common stock and do not anticipate paying cash dividends on our common stock in the foreseeable future.

 

Warrants

 

Warrants issued with our convertible and non-convertible debt instruments are accounted for under the fair value and relative fair value method. The warrant is first analyzed per its terms as to whether it has derivative features or not. If the warrant is determined to be a derivative and not qualify for equity treatment, then it is measured at fair value using the Black Scholes Option pricing model and recorded as a liability on the condensed consolidated balance sheets. The warrant is re-measured at its then current fair value at each subsequent reporting date (it is “marked-to-market”). If the warrant is determined to not have derivative features, it is recorded into equity at its fair value using the Black Scholes Option pricing model, however, limited to a relative fair value based upon the percentage of its fair value to the total fair value including the fair value of the convertible note. Convertible debt instruments are recorded at fair value, limited to a relative fair value based upon the percentage of its fair value to the total fair value including the fair value of the warrant. The warrant relative fair values are also recorded as a discount to the convertible promissory notes.

 

Non-Cash Transactions

 

We determine the value assigned to each intangible we acquire, and/or services or products received for non-cash consideration of our common stock based on the market price of our common stock issued as consideration, at the date of the agreement of each transaction or when the service is rendered or product is received.

 

Revenue Recognition

 

We account for revenue in accordance with ASC 606, “Revenue from Contracts with Customers”. The guidance focuses on the core principle for revenue recognition, which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, the guidance provides that an entity should apply the following steps:

 

Step 1: Identify the contract(s) with a customer.

Step 2: Identify the performance obligations in the contract.

Step 3: Determine the transaction price.

Step 4: Allocate the transaction price to the performance obligations in the contract.

Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.

 

We have revenue from two subsidiaries, ONM and BLEST. ONM identifies its contract with the customer through a written purchase order, in which the details of the contract are defined including the transaction price and method of shipment. The only performance obligation is to create and ship the product and each product has separate pricing. ONM recognizes revenue at a point in time when the order for its goods are shipped if its agreement with the customer is FOB ONM’s warehouse facility, and when goods are delivered to its customer if its agreement with the customer is FOB destination. Revenue is recognized with a reduction for sales discounts, as appropriate and negotiated in the customer’s purchase order. ONM also installs misting systems for which it bills on a time and materials basis. It identifies its contract with the customer through a written purchase order in which the details of the time to be billed and materials purchased and an estimated completion date. The performance obligation is the completion of the installation. Revenue is recognized in arrears as the work is performed.

 

BLEST identifies services to be performed in a written contract, which specifies the performance obligations and the rate at which the services will be billed. Each service is separately negotiated and priced. Revenue is recognized as services are performed and completed. BLEST’s contracts typically call for invoicing for time and materials incurred for that contract. A few contracts have called for milestone or fixed cost payments where BLEST bills an agreed-to amount per month for the life of the contract. In these instances, completed work, billed hourly, is recognized as revenue. If the billing amount is greater or lesser than the completed work, a contract asset or contract liability is created. These accounts are adjusted upon additional billings as the work is completed. To date, there have been no discounts or other financing terms for the contracts.

 

- 9 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

The Company has outstanding contract liability obligations of $319,000 and $280,000 as of March 31, 2026, and December 31, 2025, respectively.  There was no revenue recorded in the three months ended March 31, 2026, from the change in contract liability obligations.  The outstanding balance will be recognized per the terms of the contracts.  Our Canadian subsidiary had a grant deposit outstanding at March 31, 2026, and December 31, 2025, totaling $79,000 and $80,000, respectfully. These were awarded as part of a grant for a particular project that has been delayed. ONM Environmental had a customer deposit outstanding at  March 31, 2026, and December 31, 2025, totaling $109,000 related to customer purchase orders not yet fulfilled.

 

 

Government Grants

 

We have been awarded multiple research grants from the private and public Canadian research programs. The income we receive directly from grants is recorded as other income. We have been awarded over 90 grants since our first in 2015. Some of the funds from these grants are given directly to third parties (such as the University of Alberta or a third-party research scientist) to support research on our technology. The grants have terms generally ranging between six and eighteen months and support a majority, but not all, of the related research budget costs. This cooperative research allows us to utilize (i) a depth of resources and talent to accomplish highly skilled work, (ii) financial aid to support research and development costs, (iii) independent and credible validation of our technical claims.

 

The grants typically provide for (i) recurring monthly amounts, (ii) reimbursement of costs for research talent for which we invoice to request payment, and (iii) ancillary cost reimbursement for research talent travel related costs. All awarded grants have specific requirements on how the money is spent, typically to employ researchers. None of the funds may be used for general administrative expenses or overhead in the United States. These grants have substantially increased our level of research and development activities in Canada. We continue to apply for Canadian government and agency grants to fund research and development activities. Not all of our grant applications have been awarded, and no assurance can be made that any pending grant application, or any future grant applications, will be awarded.

 

Income Taxes

 

The asset and liability approach is used to recognize deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of asset and liabilities. Deferred tax assets and liabilities are determined based on the differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The effect on deferred tax asset and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

 

We account for uncertainties in income tax law under a comprehensive model for the financial statement recognition, measurement, presentation, and disclosure of uncertain tax positions taken or expected to be taken in income tax returns as prescribed by GAAP. Under GAAP, the tax effects of a position are recognized only if it is “more-likely-than-not” to be sustained by the taxing authority as of the reporting date. If the tax position is not considered “more-likely-than-not” to be sustained, then no benefits of the position are recognized. Management believes there are no unrecognized tax benefits or uncertain tax positions as of March 31, 2026 and December 31, 2025.

 

The Company assessed its earnings history, trends and estimates of future earnings and determined that the deferred tax asset could not be realized as of March 31, 2026 and December 31, 2025. Accordingly, a 100% valuation allowance was recorded against the net deferred tax asset.

 

The Company recognizes interest and penalties on income taxes as a component of income tax expense, should such an expense be realized.

 

Fair Value of Financial Instruments

 

Management believes the carrying amounts of the Company’s financial instruments as of March 31, 2026 and December 31, 2025 approximate their respective fair values because of the short-term nature of these instruments. Such instruments consist of cash, accounts receivable, note receivable, accounts payable, and debt obligations. The carrying amount of debt instruments are believed to approximate fair value as the stated interest rates are reflective of the prevailing market rates.

  

Leases

 

At inception of a lease contract, we assess whether the contract is, or contains, a lease. Our assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period of the contract, and (3) whether we have the right to direct the use of the asset during such time period. At inception of a lease, we allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. Leases are classified as either finance leases or operating leases. A lease must be classified as a finance lease if any of the following criteria are met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset or the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any of these criteria. We have one lease classified as a finance lease. For all leases at the lease commencement date, a right-of-use asset and a lease liability are recognized. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease. The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any initial direct costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All right-of-use assets are reviewed for impairment. The lease liability is initially measured at the present value of the lease payments, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, management estimates the incremental borrowing rate, which currently is estimated to be 18%. Lease payments included in the measurement of the lease liability comprise the following: the fixed noncancelable lease payments, payments for optional renewal periods where it is reasonably certain the renewal period will be exercised, and payments for early termination options unless it is reasonably certain the lease will not be terminated early. Lease components are included in the measurement of the initial lease liability. Additional payments based on a change in our portion of the operating expenses, including real estate taxes and insurance, are recorded as a period expense when incurred. Lease modifications result in remeasurement of the lease liability. Lease expense for operating leases consists of the lease payments plus any initial direct costs, primarily brokerage commissions, and is recognized on a straight-line basis over the lease term. We have elected not to recognize right-of-use assets and lease liabilities for short-term leases that have a term of 12 months or less. The effect of short-term leases on our right-of-use asset and lease liability was not material.  As of  March 31, 2026 and December 31, 2025, the operating right-of-use assets totaled $979,000, and $1,028,000, respectively.  As of  March 31, 2026 and December 31, 2025, the operating lease liability totaled $1,027,000 and $1,074,000, respectively, on our condensed consolidated balance sheets related to our operating leases. The finance lease is related to Clyra.  As of  March 31, 2026 and December 31, 2025, the finance right-of-use asset for Clyra totaled $310,000 and $338,000 and the finance lease liability totaled $336,000 and $360,000, respectively, on our condensed consolidated balance sheets related to our finance lease.

 

 

- 10 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

Equipment and Leasehold Improvements

 

Equipment and leasehold improvements are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, which range from 3 - 10 years. Additions, renewals, and betterments that significantly extend the life of the asset are capitalized. Expenditures for repairs and maintenance are charged to expense as incurred. For assets sold or otherwise disposed of, the cost and related accumulated depreciation and amortization are removed from the accounts, and any related gain or loss is reflected in operations for the period. 

 

  

March 31, 2026

  

December 31, 2025

 

Equipment

 $1,756  $1,724 

Leasehold improvements

  526   526 

Total, at cost

  2,282   2,250 

Less: accumulated depreciation

  (641)  (607)

Total equipment and leasehold improvements, net

 $1,641  $1,643 

 

Noncontrolling Interest

 

A noncontrolling interest is defined as the portion of the equity in an entity not attributable, directly or indirectly, to the primary beneficiary. Noncontrolling interests are required to be presented as a separate component of equity on a condensed consolidated balance sheets. Accordingly, the presentation of net loss is modified to present the loss attributed to controlling and non-controlling interests. The noncontrolling interest on the Company’s condensed consolidated balance sheets represents equity not held by the Company. In accordance with ASC 810-10-20, “Noncontrolling Interests” BioLargo consolidates three non-wholly owned subsidiaries - Clyra, BLEST and BETI. Noncontrolling interest of Clyra represents 52% as of March 31, 2026, and December 31, 2025.  Noncontrolling interest of BLEST represents 30% as of March 31, 2026, and  December 31, 2025.  Noncontrolling interest of BETI represents 7% and 5% as of March 31, 2026, and  December 31, 2025.

  

   

Recent Accounting Pronouncements

 

In November 2024, the Financial Accounting Standards Board (“FASB”) issued ASU 2024-03, “Expense Disaggregation Disclosures.” ASU 2024-03 requires disclosure to disaggregate prescribed expenses within relevant income statement captions. The standard is effective for fiscal years beginning after   December 15, 2026, and for interim periods after   December 15, 2027. Early adoption is permitted. The Company is evaluating the impact of the changes to its existing disclosures.

 

In  July 2025, the FASB issued ASU No. 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets The ASU provides an optional practical expedient for estimating future credit losses based on current conditions as of the balance sheet date and assuming those conditions do not change over the remaining life of the accounts receivable. This standard is effective for the Company on   January 1, 2026. The adoption of this ASU did not have a material impact on the consolidated results of operations and financial condition.

 

In  September 2025, the FASB issued ASU No. 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. The ASU removes references to prescriptive software development stages and includes an updated framework for capitalizing internal software costs. This standard is effective for the Company on   January 1, 2028. The Company is currently evaluating this ASU’s impact on the condensed consolidated results of operations and financial condition.

 

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements. ASU 2025-11 clarifies interim disclosure requirements and provides a comprehensive list of interim disclosures that are required by GAAP. The ASU also includes a disclosure principle that requires entities to disclose events since the end of the last annual reporting period that have a material impact on the entity. The standard is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is evaluating the impact of the changes to its condensed consolidated financial statements and existing disclosures.

 

- 11 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 
 

Note 3. Sale of Stock for Cash

 

Lincoln Park Financing

 

On December 13, 2022, we entered into a stock purchase agreement (the “LPC Purchase Agreement”) with Lincoln Park Capital Fund, LLC ("Lincoln Park"), pursuant to which Lincoln Park agreed to purchase from us at our request up to an aggregate of $10,000,000 of our common stock (subject to certain limitations) from time to time over a period of three years. The agreement allows us, at our sole discretion, to direct Lincoln Park to purchase shares of our common stock, subject to limitations in both volume and dollar amount. The purchase price of the shares that may be sold to Lincoln Park under the agreement is the lower of (i) the lowest sale price on the date of purchase, or (ii) the average of the three lowest closing prices in the prior 12 business days. There are no restrictions on future financings, rights of first refusal, participation rights, penalties, or liquidated damages other than a prohibition on entering into a “Variable Rate Transaction,” as defined in the agreement. Concurrently with the LPC Purchase Agreement, we entered into a Registration Rights Agreement, pursuant to which we filed a registration statement on Form S-1 with the SEC on December 23, 2022. This registration statement was declared effective on January 19, 2023.  This agreement expired February 1, 2026.

 

During the three months ended March 31, 2026 we sold 984,188 shares of our common stock to Lincoln Park and received $171,000 in gross and net proceeds. We did not sell shares of our common stock to Lincoln Park during the three months ended  March 31, 2025.

 

Clearthink Financing

 

On March 20, 2026, we entered into a purchase agreement (the “Purchase Agreement”) with Clearthink Capital Partners, LLC (“Clearthink”), pursuant to which Clearthink committed to purchase up to $10.0 million of the Company’s common stock. Under the Purchase Agreement, we have the right, but not the obligation, to sell to Clearthink, and Clearthink is obligated to purchase up to $10.0 million of our common stock. Sales of common stock are subject to certain limitations set forth in the Purchase Agreement, and may occur from time to time, at our sole discretion, over the 36-month period commencing on the date that the conditions to Clearthink’s purchase obligation set forth in the Purchase Agreement are satisfied, including that a registration statement covering the resale by Clearthink of shares of Common Stock that may be issued to Clearthink under the Purchase Agreement, which we filed with the Securities and Exchange Commission (the “SEC”) on April 9, 2026, and which was declared effective by the SEC on April 15, 2026 (the date on which all of such conditions are satisfied, the “Commencement Date”). From and after the Commencement Date and until May 1, 2029 unless we are in default of the Purchase Agreement, on any trading day we select, we may, by written notice delivered to Clearthink, direct Clearthink to purchase up to the lesser of (i) $500,000 of our common stock, and (ii) 300% of the daily average shares traded value for the eight trading days prior to the date of the purchase notice, with a minimum of no less than $25,000. At least five business days must elapse between each purchase notice unless the parties mutually agree otherwise. The purchase price per share of Common Stock sold in each such purchase, if any, will be based on prevailing market prices of the common stock immediately preceding the time of sale as computed under the Purchase Agreement, equal to the average of the two lowest daily closing prices of our common stock during the eight trading days preceding the purchase notice. Actual sales of shares of common stock to Clearthink will depend on a variety of factors we will take into consideration from time to time, including, among others, market conditions, the trading price of our common stock and determinations as to the appropriate sources of funding for the Company and its operations. The net proceeds under the Purchase Agreement to the Company will depend on the frequency and prices at which we sell shares of Common Stock to Clearthink. We expect that any proceeds we receive from such sales to Clearthink will be used for working capital and general corporate purposes.

 

During the three months ended March 31, 2026, we issued Clearthink 500,000 shares of our common stock at $0.17 per share as payment of a "committment fee" in accordance with the terms of the Purchase Agreement, and we recorded $85,000 as a financing fee. See Note 14 "Subsequent Events".

 

Unit Offering

 

During the three months ended March 31, 2026, we sold 555,556 shares of our common stock and received $100,000 gross and net proceeds from one accredited investor.  In addition to the shares, we issued each investor a six-month and a five-year warrant to purchase additional shares. (See Note 6, “Warrants Issued in Unit Offering”.) We did not sell shares of our common stock in Unit Offerings during the three months ended  March 31, 2025.

 

In the three months ended March 31, 2026 and  March 31, 2025, we recorded a $15,000 financing fee.

 

Note 4. Debt Obligations

 

The following table summarizes our debt obligations outstanding as of March 31, 2026 and December 31, 2025 (in thousands). The table does not include debt obligations of our partially owned subsidiary Clyra Medical (see Note 8, “Debt Obligations of Clyra Medical”).

 

  

March 31, 2026

  

December 31, 2025

 

Current portion of debt:

        

SBA Paycheck Protection Program loan

 $43  $43 

Vehicle loan, current portion

  13   13 

Term loan, current portion

  17   17 

SBA EIDL Loan, matures July 2053, current portion

  10   10 

Total current portion of debt

 $83  $83 
         

Long-term debt:

        

Vehicle loan, matures March 2029

 $26  $29 

Term loan, matures April 2028

  18   22 

SBA EIDL Loan, matures July 2053

  130   131 

Total long-term debt, net of current

 $174  $182 
         

Total

 $257  $265 

 

For the three months ended March 31, 2026, and   March 31, 2025, we recorded $188,000 and $93,000 of interest expense related to the coupon interest from our debt obligations, inclusive of Clyra Medical debt obligations. (See Note 8.)

 

 

- 12 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

Vehicle loan

 

On February 7, 2023, we entered a loan agreement with Bank of America for the purchase of a commercial vehicle used in operations totaling $80,000, at 5.29% annual interest which matures March 7, 2029. The loan agreement requires monthly payments of $1,000.  As of March 31, 2026, and December 31, 2025, the balance of this loan totals $39,000 and $42,000.

 

Term Loan

 

On  April 5, 2025, we entered a term loan agreement with American Express for working capital in the principal amount of $50,000, at 7.98% annual interest, which matures April 10, 2028, and requires monthly payments of $2,000. As of March 31, 2026, and December 31, 2025, the balance of this loan totals $35,000 and $39,000.

 

SBA Program Loans

 

On June 3, 2020, ONM Environmental received a $217,000 CARES Act Paycheck Protection Program loan from the SBA. On  February 7, 2022, it received notice that the SBA had forgiven $174,000 of the loan.  ONM Environmental requested reconsideration of the partial-forgiveness determination. As of the date of this report, the SBA has not made a final determination on forgiveness, and no payments are required. As of March 31, 2026, and December 31, 2025, the outstanding balance on this loan totaled $43,000

 

In July 2020, ONM Environmental received an Economic Injury Disaster Loan (EIDL) from the SBA in the amount of $150,000. The note has a 3.75% annual interest rate, requires monthly payments of $700, and matures July 2053. As of March 31, 2026, and December 31, 2025, the balance of this loan totaled $140,000 and $141,000.

 

 

Note 5. Share-Based Compensation

 

Issuance of Common Stock in exchange for Services

 

Payment of Officer Salaries

 

On  March 31, 2026, we issued 69,444 shares of our common at $0.16 per share in lieu of $11,000 of accrued and unpaid obligations to an officer.

 

On March 31, 2025, we issued 11,250 shares of our common at $0.28 per share in lieu of $3,000 of accrued and unpaid obligations to an officer. 

 

Payment of Consultant and Vendor Fees

 

On  March 31, 2026, we issued 212,963 shares of our common at $0.16 per share in lieu of $35,000 of accrued and unpaid obligations to consultants and vendors. 

 

On March 31, 2025, we issued 209,080 shares of our common at $0.28 per share in lieu of $58,000 of accrued and unpaid obligations to consultants and vendors.

 

All of these offerings and sales were made in reliance on the exemption from registration contained in Section 4(2) of the Securities Exchange Act and/or Regulation D promulgated thereunder as not involving a public offering of securities.

   

- 13 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

Stock Option Expense

 

During the three months ended March 31, 2026, and 2025, we recorded an aggregate $699,000 and $615,000, in selling general and administrative expense related to the issuance of stock options. We issued options through our 2024 Equity Incentive Plan, and outside of these plans. Included in these totals is option expense related to issuances by our subsidiary, Clyra Medical, totaling $413,000 and $206,000 during the three months ended March 31, 2026, and 2025. (See Note 8.)

 

2024 Equity Incentive Plan

 

On June 13, 2024, our stockholders adopted the BioLargo 2024 Equity Incentive Plan (“2024 Plan”) as a means of providing our directors, key employees, and consultants additional incentive to provide services. Both stock options and stock grants may be made under this plan for a period of 10 years. It is set to expire on its terms on June 13, 2034. Our Board of Director’s Compensation Committee administers this plan. As plan administrator, the Compensation Committee has sole discretion to set the price of the options. The plan authorizes the following types of awards: (i) incentive and non-qualified stock options, (ii) restricted stock awards, (iii) stock bonus awards, (iv) stock appreciation rights, (v) restricted stock units, and (vi) performance awards. The number of shares available to be issued under the 2024 Plan increases automatically on January 1 of each year by the lesser of (a) 2 million shares, or (b) such number of shares determined by our Board. As of March 31, 202644,000,000 shares are authorized under the plan, and 24,892,531 remain available for grant.

 

Activity for our stock options under the 2024 Plan during the three months ended March 31, 2026, and 2025, is as follows:

 

  

Options outstanding

  

Weighted average price per share

  

Weighted average remaining life

  

Aggregate intrinsic Value(1)

 

Balance, December 31, 2024

  5,493,920  $0.23         

Granted

  2,024,538  $0.28         

Balance, March 31, 2025

  7,518,458  $0.24         

Unvested

  (2,357,787) $0.24         

Vested Balance, March 31, 2025

  5,160,671  $0.24        
                 

Balance, December 31, 2025

  16,793,014  $0.21         

Granted

  2,314,455  $0.16         

Balance, March 31, 2026

  19,107,469  $0.20   9.0  $ 

Unvested

  (4,957,864) $0.20         

Vested balance, March 31, 2026

  14,149,605  $0.21   8.9  $ 

 

(1) – Aggregate intrinsic value based on closing common stock price of $0.16 at March 31, 2026.

 

The options granted to purchase 2,314,455 shares during the three months ended March 31, 2026 with an aggregate fair value of $325,000 were issued to board of directors, employees and consultants: (i) we issued options to purchase 439,816 shares of our common stock to members of our board of directors for services performed, in lieu of cash; the fair value of these options totaled $61,000; (ii) we issued options to purchase 879,169 shares of our common stock to employees as part of employee retention plans; the fair value of employee retention plan options totaled $121,000 and vest over time or based on performance metrics; (iii) we issued options to purchase 695,470 shares of our common stock to consultants in lieu of cash for expiring options and for services performed; the fair value of these options totaled $97,000 and (iv) we issued options to purchase 300,000 shares of our common stock to our Chief Financial Officer with a fair value of $46,000 for expiring options. All stock option expense is recorded on our condensed consolidated statement of operations as selling, general and administrative expense.

 

As of March 31, 2026, there remains $846,000 of stock option expense to be expensed over the next four years.

 

The options granted to purchase 2,024,538 shares during the three months ended  March 31, 2025, with an aggregate fair value of $491,000 were issued to board of directors, employees and consultants: (i) we issued options to purchase 334,820 shares of our common stock to members of our board of directors for services performed, in lieu of cash; the fair value of these options totaled $82,000; (ii) we issued options to purchase 809,645 shares of our common stock to employees as part of employee retention plans; the fair value of employee retention plan options totaled $199,000 and vest over time or based on performance metrics; (iii) we issued options to purchase 580,073 shares of our common stock to consultants in lieu of cash for expiring options and for services performed; the fair value of these options totaled $143,000 and (iv) we issued options to purchase 300,000 shares of our common stock to our Chief Financial Officer with a fair value of $67,000 for expiring options. All stock option expense is recorded on our condensed consolidated statement of operations as selling, general and administrative expense.

 

- 14 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

Extension of Agreement with Chief Financial Officer

 

On  January 31, 2026, the Engagement Agreement with our Chief Financial Officer Charles K. Dargan, II automatically extended for a one-year period to expire  January 31, 2027 (the “2026-27 Term”). As the sole compensation for the 2026-27 Term, and in accordance with his contract, Mr. Dargan was issued an option (“Option”) to purchase 300,000 shares of the Company’s common stock. The Option vests over the period of the extended term in monthly installments of 25,000 shares, so long as the agreement is in full force and effect. The Option is exercisable at $0.18 per share, the closing price of BioLargo’s common stock on the last trading day of January 2026, expires ten years from the grant date, and was issued pursuant to the Company’s 2024 Equity Incentive Plan.

 

On  January 31, 2025, the Engagement Agreement with our Chief Financial Officer Charles K. Dargan, II automatically extended for a one-year period to expire January 31, 2026 (the “2025-26 Term”). As the sole compensation for the 2025-26 Term, Mr. Dargan was issued an option (“Option”) to purchase 300,000 shares of the Company’s common stock. The Option vests over the period of the extended term in monthly installments of 25,000 shares, so long as the agreement is in full force and effect. The Option is exercisable at $0.25 per share, the closing price of BioLargo’s common stock on the last trading day of January 2025, expires ten years from the grant date, and was issued pursuant to the Company’s 2024 Equity Incentive Plan.

 

2018 Equity Incentive Plan

 

On June 22, 2018, our stockholders adopted the BioLargo 2018 Equity Incentive Plan (“2018 Plan”) as a means of providing our directors, key employees, and consultants additional incentive to provide services. Both stock options and stock grants may be made under this plan for a period of 10 years. It is set to expire on its terms on June 22, 2028. Our Board of Director’s Compensation Committee administers this plan.  As of June 30, 2024, the 2018 Plan closed to further stock option grants.  The 2018 Plan closed with 9,343,614 shares unissued.

 

Activity for our stock options under the 2018 Plan during the three months ended March 31, 2026, and 2025, is as follows:

 

  

Options outstanding

  

Weighted average price per share

  

Weighted average remaining life

  

Aggregate intrinsic Value(1)

 

Balance, December 31, 2024

  42,171,386  $0.19         

Exercised

  (566,951) $0.16         

Balance, March 31, 2025

  41,604,435  $0.19         

Unvested

  (2,942,091) $0.22         

Vested Balance, March 31, 2025

  38,662,344  $0.19         
                 

Balance, December 31, 2025

  41,604,435  $0.19         

Exercised

    $         

Balance, March 31, 2026

  41,604,435  $0.19   5.6  $189,000 

Unvested

  (1,643,252) $0.22         

Vested balance, March 31, 2026

  39,961,183  $0.19   5.5  $189,000 

 

(1) – Aggregate intrinsic value based on closing common stock price of $0.16 at March 31, 2026

 

During the three months ended March 31, 2025, an option holder elected to exercise 566,951 options using the cashless exercise option in exchange for 265,800 shares of our common stock.

 

- 15 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

As of March 31, 2026, there remains $280,000 of stock option expense to be expensed over the next two years.

 

2007 Equity Incentive Plan

 

On September 7, 2007, and as amended April 29, 2011, the BioLargo, Inc. 2007 Equity Incentive Plan (“2007 Plan”) was adopted as a means of providing our directors, key employees and consultants additional incentive to provide services. Both stock options and stock grants may be made under this plan for a period of 10 years, which expired on September 7, 2017. The Board’s Compensation Committee administers this plan. As plan administrator, the Compensation Committee has sole discretion to set the price of the options. As of September 2017, the Plan was closed to further stock option grants.

 

Activity for our stock options under the 2007 Plan for the three months ended March 31, 2026 and 2025 is as follows:

 

  

Options Outstanding

  

Weighted average price per share

  

Weighted average remaining life

  

Aggregate intrinsic Value(1)

 

Balance, December 31, 2024

  1,157,500  $0.53         

Expired

              

Balance, March 31, 2025

  1,157,500  $0.53         
                 

Balance, December 31, 2025

  380,000  $0.63         

Expired

    $         

Balance, March 31, 2026

  380,000  $0.63   0.8  $ 

 

(1) – Aggregate intrinsic value based on closing common stock price of $0.16 at March 31, 2026.

 

Non-Plan Options

 

Activity of our non-plan stock options issued for the three months ended March 31, 2026 and 2025 is as follows:

 

  

Non-plan Options outstanding

  

Weighted average price per share

  

Weighted average remaining life

  

Aggregate intrinsic Value(1)

 

Balance, December 31, 2024

  15,687,642  $0.40         

Granted

  32,143  $0.28         

Balance, March 31, 2025

  15,719,785  $0.39         

Unvested

  (218,750) $0.44         

Vested Balance, March 31, 2025

  15,501,035  $0.39         
                 

Balance, December 31, 2025

  14,039,129  $0.39         

Expired

    $         

Balance, March 31, 2026

  14,039,129  $0.39   1.6  $12,000 

Unvested

  (218,750) $0.18         

Vested balance, March 31, 2026

  13,820,379  $0.39   1.5  $12,000 

 

(1) – Aggregate intrinsic value based on closing common stock price of $0.16 at March 31, 2026.

 

There were no options issued during the three months ended March 31, 2026

 

During the three months ended  March 31, 2025, we issued options to purchase an aggregate 32,143 shares of our common stock at $0.28 per share to vendors for fees for services.  The fair value of the options issued totaled an aggregate $8,000 and is recorded in our selling, general and administrative expense.   

 

As of March 31, 2026, there remains $39,000 of stock option expense to be expensed over the next two years.

 

- 16 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 
 

Note 6. Warrants

 

We have certain warrants outstanding to purchase our common stock, at various prices, for the three months ended March 31, 2026 and 2025 is as follows:

 

  

Warrants outstanding

  

Weighted average price per share

  

Weighted average remaining life

  

Aggregate intrinsic value(1)

 

Balance, December 31, 2024

  31,615,616  $0.29         

Expired

  (316,304) $0.12         

Vested Balance, March 31, 2025

  31,299,312  $0.29         
                 

Balance, December 31, 2025

  31,244,078  $0.29         

Issued

  1,198,832  $0.24         

Expired

  (225,000) $0.16         

Vested Balance, March 31, 2026

  32,217,910  $0.29   1.5  $ 

 

(1) – Aggregate intrinsic value based on closing common stock price of $0.16 at March 31, 2026.

 

Warrants issued in Unit Offerings

 

During the three months ended March 31, 2026, we issued six-month stock purchase warrants to purchase an aggregate 599,416 shares of our common stock at $0.22 per share, and five-year stock purchase warrants to purchase an aggregate 599,416 shares of our common stock at $0.27 per share, in conjunction with the sale of stock to investors in our Unit Offerings (see Note 3). The relative fair value of the warrant component of the units sold to investors totaled $58,000. The Black-Scholes model was used to calculate relative fair value, further discounted by the beneficial conversion feature and the value of the common stock component.

 

We did not issue any warrants in conjunction with unit offerings in the three months ended  March 31, 2025.

 

Warrant Fair Value

 

We use the Black-Scholes option pricing model to determine the relative fair value of warrants issued in conjunction with debt instruments, common stock, and for services. With respect to debt instruments, relative fair value is amortized over the life of the warrant. The principal assumptions we used in applying the Black-Scholes model were as follows:

 

  

2026

  

2025

 

Risk free interest rate

  3.64 - 3.77%  %

Expected volatility

  62 - 66%  %

Expected dividend yield

      

Forfeiture rate

      

Expected life in years

  .5 - 5    

 

The risk-free interest rate is based on U.S. Treasury yields in effect at the time of grant. Expected volatilities are based on historical volatility of our common stock. The expected life in years is based on the contract term of the warrant.

 

 

Note 7. Accounts Payable and Accrued Expenses

 

As of March 31, 2026, accounts payable and accrued expenses included the following (in thousands):

 

Category

 

BioLargo

  

ONM

  

BLEST

  

BioLargo Canada

  

BETI

  

BEST

  

Intercompany amounts

  

Totals

 

Accounts payable

 $428  $274  $15  $119  $5  $  $(3) $838 

Accrued payroll

  10   103   94   21      10      238 

Total

                             $1,076 

 

As of December 31, 2025, accounts payable and accrued expenses included the following (in thousands):

 

Category

 

BioLargo

  

ONM

  

BLEST

  

BioLargo Canada

  

BETI

  

BEST

  

Intercompany amounts

  

Totals

 

Accounts payable

 $588  $305  $  $100   43  $  $(24) $1,012 

Accrued payroll

  10   85   73   22      9      199 

Total

                             $1,211 

 

See Note 8, “Accounts Payable and Accrued Expenses”, for the accounts payable and accrued expenses of Clyra Medical.

 

- 17 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 
 

Note 8. Noncontrolling Interest Clyra Medical

 

As discussed in Note 2 above, we consolidate the operations of our partially owned subsidiary Clyra Medical.

 

Debt Obligations of Clyra Medical

 

Secured Promissory Notes

 

During the year ended  December 31, 2024, Clyra issued promissory notes in the aggregate amount of $1,064,000, the funds of which were used to purchase and secured by equipment for at-scale production of its wound irrigation solution products. Of this total, $200,000 was issued to BioLargo and this eliminates during consolidation of intercompany transactions. The notes bear interest at the rate of 15% per annum, mature in two years, and require interest-only payments until maturity.  During 2025, Clyra issued secured promissory notes in the aggregate amount of $436,000, the funds of which were used to purchase equipment for at-scale manufacture of its products. The notes bear interest at the rate of 15% per annum, mature on  October 31, 2026, require interest-only payments until maturity, and  may be pre-paid at any time. Each investor received a warrant to purchase the number of Clyra common shares equal to the face amount of the note divided by six, at an exercise price of $6.00 per share, expiring  October 31, 2029.  Warrant to purchase 72,667 shares of Clyra common stock were issued. The fair value of the warrants totaled $99,000 and is recorded as a debt discount, which is amortized as interest expense over the term of the secured promissory note.  As of  March 31, 2026, and December 31, 2025, the balance outstanding totaled $1,300,000.

 

Guaranteed Note Offering

 

During the three months ended March 31, 2026, Clyra issued the guaranteed promissory notes in the aggregate amount of $2,395,000. The notes bear interest at the rate of 15% per annum, matures February 28, 2029, and is guaranteed by the Company’s largest stockholder, BioLargo Inc. Each investor received a warrant to purchase an aggregate of number of Clyra common shares equal to the face amount of the note divided by 7.5, divided by two, at an exercise price of $7.50 per share, expiring February 28, 2031. Warrants to purchase 159,668 shares of Clyra common stock were issued. The fair value of these warrants issued totaled $232,000 and is recorded as a debt discount and will be amortized to interest expense over the term of the guaranteed note offering. 

 

During 2025, Clyra issued guaranteed promissory notes in the aggregate amount of $575,000. The notes bear interest at the rate of 15% per annum, matures  July 15, 2027, and is guaranteed by the Company’s largest stockholder, BioLargo Inc.  Each investor received a warrant to purchase an aggregate of number of Clyra common shares equal to the face amount of the note divided by six, at an exercise price of $6.50 per share, expiring  July 15, 2028. Warrants to purchase 88,462 shares of Clyra common stock were issued. The fair value of these warrants issued totaled $80,000 and is recorded as a debt discount and will be amortized to interest expense over the term of the guaranteed promissory notes.  

 

 As of March 31, 2026 and December 31, 2025, the balance outstanding totals $2,970,000 and $575,000, respectively.

 

The Black-Scholes model is used to calculate the initial fair value of the warrants issued as part of the Clyra Medical debt obligations, we used a stock price on the date of grant of $6.00 per share, volatility ranging between 35 - 43%. Because Clyra is a private company with no secondary market for its common stock, the resulting fair value was discounted by 30%.

 

Line of Credit

 

On June 30, 2020, Clyra Medical entered into a Revolving Line of Credit Agreement whereby Vernal Bay Capital Group, LLC ("Vernal") committed to provide a $1,000,000 inventory line of credit. Since inception, Clyra Medical received $260,000 in draws and made repayments totaling $126,000. The interest rate on this line of credit is 15%. On  December 13, 2022, Clyra and Vernal amended the Revolving Line of Credit Agreement extending the maturity date of the line of credit to  September 30, 2024 and modifying the payment terms such that amounts of principal due in each month are capped at a maximum of 15% of the principal amount then due under the note. The maturity date has not been further extended, and Clyra continues to provide monthly reporting and make interest payments to Vernal as required. As of March 31, 2026 and December 31, 2025 the balance outstanding on this line of credit totaled $134,000.  Subsequent to March 31, 2026, this line of credit was paid in full.

 

Equity Transactions

 

As of March 31, 2026, and December 31, 2025, Clyra had 11,375,860 shares issued and outstanding, of which 746,418 and 330,000 were Series A and Series B Preferred shares, respectively.  As of March 31, 2026, and December 31, 2025, of the total outstanding Clyra shares, BioLargo owned 5,305,156, common shares and 165,765 Series A Preferred shares. 

 

Sales of Series A Preferred Stock

 

In an offering that closed in October 2023, Clyra sold 746,418 shares of its Series A Preferred Stock, and in exchange received $1,800,000 in gross and net proceeds. Purchasers of the Series A Preferred Stock also received a 3-year warrant to purchase the same number of additional shares of common stock for $3.72 per share. The fair value of the warrants issued totaled $524,000. Shares of Series A Preferred Stock earn a dividend of 15% each year, compounding annually; the company is under no obligation to pay such dividends in cash, and such dividends automatically convert to common stock upon conversion of the Series A Preferred Stock to common stock. Each share of Series A Preferred stock can be converted by the holder at any time for one share of common stock and automatically convert upon the completion of a public offering of shares in which at least $5,000,000 of gross proceeds is received by the company. Accrued dividends  may be converted to common stock at a conversion rate of $3.10 per share.  As of March 31, 2026 and December 31, 2025, the Preferred Series A accrued and unpaid dividend totaled $1,023,000 and $937,000, respectively. Each investor also entered into an agreement with BioLargo whereby the investor  may exchange some or all of its Series A Preferred stock, plus accrued dividends, into shares of BioLargo common stock, at a price equal to a 20% discount of the volume weighted average price over the 30 prior trading days. Elections  may be made during the period beginning  January 1, 2025, and ending on  June 30, 2026. As of March 31, 2026, no investors have elected to convert.

 

- 18 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

Sales of Series B Preferred Stock

 

In an offering that closed in  October 2025, Clyra sold 330,000 shares of its Series B Preferred Stock, and in exchange received $2,145,000 in gross and net proceeds. Purchasers of the Series B Preferred Stock also received warrants to purchase an aggregate 165,000 shares of common stock for $7.50 per share, expiring three years from the grant date. The fair value of the warrants issued totaled $94,000.

  

Sales of Common Stock

 

There were no sales of common stock during the three months ended March 31, 2026. 

 

During the three months ended  March 31, 2025, Clyra sold 49,167 shares of its common stock, and issued 24,584 warrants to purchase shares of its common stock at $7.50 per share, expiring  February 28, 2027, from five accredited investors. In exchange, it received $295,000 in gross proceeds.  The relative fair value of these warrants totaled $38,000.

 

Common Stock issued for services

 

There were no shares issued for services during the three months ended March 31, 2026. 

 

On  March 31, 2025, Clyra issued 6,000 shares in lieu of cash totaling $36,000, to a vendor for services performed and issued a warrant to purchase 3,000 shares of its common stock at $6.00 per share, expiring 5 years from the grant date. The relative fair value of these warrants totaled $5,000.

 

Clyra Stock Options

 

  

Clyra Options Outstanding

  Weighted average price per share  

Weighted average remaining life

 

Balance, December 31, 2024

  1,976,863  $1.00     

Granted

  25,332  $4.50     

Balance, March 31, 2025

  2,002,195  $1.04     

Unvested

  (250,000) $0.01     

Vested Balance, March 31, 2025

  1,752,195  $1.19     
             

Balance, December 31, 2025

  3,013,692  $2.17     

Granted

  164,242  $4.44     

Balance, March 31, 2026

  3,177,934  $2.29   7.2 

Unvested

  (760,678) $4.06     

Vested Balance, March 31, 2026

  2,417,256  $1.74   8.1 

 

Clyra issues options to its employees and consultants in lieu of compensation owed on a regular basis.  The fair value of the options issued totaled $297,000 in the three months ended March 31, 2026, and $49,000 in the three months ended March 31, 2025. The Black-Scholes model is used to calculate the initial fair value, during the three months ended March 31, 2026 and 2025, we used a stock price on the date of grant of $4.50 per share. Because Clyra is a private company with no secondary market for its common stock, the resulting fair value was discounted by 30%.

 

As of March 31, 2026, there remains $1,384,000 of stock option expense to be expensed over the next three years.

 

  

March 31, 2026

  

March 31, 2025

 

Risk free interest rate

  4.20 - 4.36%  4.45%

Expected volatility

  35 - 39%  43%

Expected dividend yield

      

Forfeiture rate

      

Expected life in years

  10   10 

 

Clyra Warrants

 

  

Clyra Warrants Outstanding

  

Weighted average price per share

  

Weighted average remaining life

 

Balance, December 31, 2024

  1,183,182  $4.84     

Granted

  125,917  $6.40     

Vested Balance, March 31, 2025

  1,309,099  $4.99     
             

Balance, December 31, 2025

  1,702,496  $5.39     

Granted

  159,668  $7.50     

Expired

  (40,323) $3.72     

Vested Balance, March 31, 2026

  1,821,841  $5.61   1.7 

 

 

- 19 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

 

Accounts Payable and Accrued Expenses

 

At March 31, 2026, and December 31, 2025, Clyra had the following accounts payable and accrued expenses (in thousands):

 

Category

 

2026

  

2025

 

Accounts payable

 $454  $634 

Accrued dividend

  1,023   937 

Accrued payroll

  33   21 

Total

 $1,510  $1,592 

 

Sale and leaseback of equipment 

 

On  December 4, 2024, Clyra entered into an agreement whereby it sold and leased back certain equipment to be used in the manufacturing of its wound irrigation solution. Clyra received $350,000 cash and a secured promissory note in the principal amount of $82,000 which bears interest at 15%, requires interest be paid monthly, and the principal balance due on  December 4, 2028. The obligations of the Note are secured by the equipment pursuant to a security agreement. At the end of the lease term, Clyra has the option to purchase the equipment for $82,000. Concurrently, Clyra leased the equipment for a 49-month term.  The remaining lease payments total $412,000.   

 

Year ending

    

December 31, 2026

 $112 

December 31, 2027

  150 

December 31, 2028

  150 

Total minimum lease payments

 $412 

Less imputed interest

  (76)

Total finance lease liabilities

 $336 

 

 

Note 9. BioLargo Engineering, Science and Technologies, LLC

 

In  September 2017, we commenced a full-service environmental engineering firm and formed a Tennessee entity named BioLargo Engineering, Science & Technologies, LLC (“BLEST”). In conjunction with the start of this subsidiary, we entered into an office lease in the Knoxville, Tennessee area, and entered into employment agreements with six scientists and engineers. BLEST was capitalized with two classes of membership units: Class A, 100% owned by BioLargo, and Class B, held by management of BLEST, and which initially had no “profit interest,” as that term is defined in Tennessee law. Class B members were also granted options to purchase up to an aggregate 1,750,000 shares of BioLargo common stock. The profit interest and option shares are subject to a five-year vesting schedule tied to the performance of the subsidiary. As of March 31, 2026 and December 31, 2025, Class B members have earned 30% profit interest. 

 

 

Note 10. BioLargo Energy Technologies, Inc.

 

BioLargo Energy Technologies, Inc. (“BETI”) was formed for the purpose of commercializing a proprietary liquid sodium battery technology. BioLargo purchased 9,000,000 shares of its common stock upon its formation and was initially its sole stockholder.

 

During the three months ended March 31, 2026, BETI sold 124,867 shares of its common stock at $3.70 per share to seven accredited investors and received $462,000 in gross and net proceeds.  No shares of common stock of BETI were sold during the three months ended  March 31, 2025. 

 

As of March 31, 2026, BETI had 9,730,691 issued and outstanding shares, of which BioLargo holds 9,095,000 (93%).

 

 

Note 11. Business Segment Information

 

BioLargo has six operating business segments, plus its corporate entity which is responsible for general corporate operations, including administrative functions, finance, human resources, marketing, legal, etc. The operational business segments are:

 

 

1.

ONM Environmental -- which sells odor and volatile organic control products and services, located in Westminster, California;

 

2.

Clyra Medical Technologies (“Clyra Medical”) -- which develops and sells medical products based on our technologies, located in Tampa, Florida;

 

3.

BioLargo Engineering (BLEST) -- which provides professional engineering services on a time and materials basis for outside clients and supports our internal operations as needed, located in Oak Ridge, Tennessee;

 

4.

BioLargo Canada, Inc. (“BioLargo Canada”) – the main hub of our scientists researching and developing our technologies, operating out of the University of Alberta, Edmonton, Canada;

 

5.

BioLargo Energy Technologies, Inc. (“BETI”) – which is developing our proprietary battery technology; and

 

6.

BioLargo Equipment Solutions & Technologies, Inc. (“BEST”) – which manages the sales and distribution of our water treatment products and related services.

 

Other than ONM Environmental, none of our operating business units have operated at a profit, and therefore have required additional cash to meet its monthly expenses, funded through sales of debt or equity, research grants, and tax credits. BETI and Clyra Medical have also been funded by third party investors who invest directly in exchange for equity ownership in that entity.

 

- 20 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

The segment information for the three months ended March 31, 2026, and 2025, is as follows (in thousands):

 

  

Three Months Ended March 31,

 
  

2026

  

2025

 

Revenue

        

ONM Environmental

 $423  $2,803 

BLEST

  797   690 

Clyra Medical

  154    

BioLargo Canada

  58   8 

Intersegment revenue

  (317)  (232)

Total

 $1,115  $3,269 
         

Stock option expense

        

BioLargo corporate

 $286  $409 

Clyra Medical

  413   206 

Total

 $699  $615 
         

Depreciation expense

        

BioLargo corporate

 $(9) $(11)

ONM Environmental

  (10)  (10)

BLEST

  (11)  (17)

Clyra Medical

  (2)  (4)

BETI

  (2)   

Total

 $(34) $(42)
         

Research and development expense

        

BioLargo corporate

 $(261) $(248)

BLEST

  (208)  (244)

BETI

  (142)  (60)

BioLargo Canada

  (92)  (136)

Clyra Medical

  (521)  (335)

Intersegment R&D

  317   232 

Total

 $(907) $(791)
         

Operating income (loss)

        

BioLargo corporate

 $(459) $(817)

ONM Environmental

  (95)  956 

BLEST

  (380)  (378)

BETI

  (355)  (94)

BEST

  (90)  (58)

BioLargo Canada

  (113)  (156)

Clyra Medical

  (1,712)  (1,315)

Total

 $(3,204) $(1,862)
         

Interest income (expense)

        

BioLargo corporate

 $63  $3 

ONM Environmental

     15 

Clyra Medical

  (179)  (83)

Total

 $(116) $(65)
         

Net income (loss)

        

BioLargo corporate

 $(481) $(815)

ONM Environmental

  (95)  971 

BLEST

  (380)  (377)

BETI

  (355)  (94)

BEST

  (90)  (58)

BioLargo Canada

  (113)  (150)

Clyra Medical

  (1,891)  (1,398)

Total

 $(3,405) $(1,921)

 

- 21 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
 

 

As of March 31, 2026

 

BioLargo

  

ONM

  

CLYRA

  

BLEST

  

BETI

  

BioLargo Canada

  

Elimination

  

Total

 

Tangible assets

 $674  $2,016  $3,520  $1,022  $235  $12  $(203) $7,276 

Operating lease right-of use

  206      169   604            979 

Finance lease right-of-use

        310               310 

Total

 $880  $2,016  $3,999  $1,626  $235  $12  $(203) $8,565 

 

As of December 31, 2025

 

BioLargo

  

ONM

  

CLYRA

  

BLEST

  

BETI

  

BioLargo Canada

  

Elimination

  

Total

 

Tangible assets

 $694  $2,331  $2,650  $1,169  $4  $321  $(224) $6,945 

Operating lease right-of use

  238      175   615            1,028 

Finance lease right-of-use

        338               338 

Total

 $932  $2,331  $3,163  $1,784  $4  $321  $(224) $8,311 

 

 

Note 12. Leases

 

Office Leases

 

We have long-term operating leases for office, industrial and laboratory space in Westminster, California, Oak Ridge, Tennessee, and Alberta, Canada. Payments made under operating leases are charged to the condensed consolidated statement of operations and comprehensive loss on a straight-line basis over the term of the operating lease agreement. Short-term leases less than one-year are not included in our analysis. For the three months ended March 31, 2026, rental expense totaled $108,000 and $100,000 for the three months ended March 31, 2026, and 2025.  The lease of our Westminster facility expires  August 2027.  The lease for Clyra Medical expires August 2030.  The lease of our Canadian facility is less than one year. None of our leases have additional terms related to the payments or mechanics of the lease. The leases have no additional payment terms such as common area maintenance payments, tax sharing payments or other allocable expenses. Likewise, the leases do not contain other terms and conditions of use, such as variable lease payments, residual value guaranties or other restrictive financial terms. Since there is no explicit interest rate in our leases, management used its incremental borrowing rate, which is estimated to be 18% to determine lease liability.  As of March 31, 2026, the weighted average remaining lease term for our operating leases was six years and the total remaining operating lease payments is $1,591,000

 

Future minimum lease payments under noncancelable leases, reconciled to the Company’s discounted operating lease liabilities are as follows:

 

  

BioLargo

             

Year ending

 

Corp / ONM

  

CLYRA

  

BLEST

  

Total

 

December 31, 2026

 $125  $43  $120  $288 

December 31, 2027

  113   59   163   335 

December 31, 2028

     60   166   226 

December 31, 2029

     61   170   231 

December 31, 2030

     26   173   199 

Thereafter

        312   312 

Total minimum lease payments

 $238  $249  $1,104  $1,591 

Less imputed interest

  (29)  (71)  (464)  (564)

Total operating lease liabilities

 $209  $178  $640  $1,027 

  

- 22 -

BIOLARGO, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
   

 

 

Note 13.  Legal Proceedings

 

ONM Environmental, Inc. is the defendant in a lawsuit filed by Pooph Inc. in the Orange County, California Superior Court on September 11, 2025. The lawsuit alleges three causes of action, for Breach of Contract, Breach of Implied Covenant of Good Faith and Fair Dealing, and Declaratory judgment, and seeks an unspecified amount of damages, allegedly arising from ONM’s manufacture of pet odor-control products sold by Pooph Inc. 

 

BioLargo, Inc., BioLargo Life Technologies, Inc., and ONM Environmental, Inc., filed a lawsuit against Pooph, Inc. and Ikigai Marketing Works, LLC in the United States District Court, Central District of California, on November 11, 2025, for patent infringement, false advertising, breach of contract, false promise, unfair and fraudulent business practices and constructive fraud, seeking to recover, amongst other damages, the defendants’ failure to pay for product purchases and license royalties in the aggregate amount of $3,821,401. See Note 2, Allowance for Credit Losses, above.

 

While the outcomes of the lawsuits are uncertain, management believes that the resolutions of these proceedings will not have a material adverse effect on the Company's financial position, results of operations, or cash flows. However, adverse outcomes could materially impact future financial results.

 

 
Note 14. Subsequent Events

 

The Company has evaluated subsequent events through the date of the filing of this Quarterly Report and report the following.

 

Stock Issuances

 

Subsequent to March 31, 2026, we have sold 1,050,000 shares of our common stock to Clearthink (see Note 3) and received $147,033 in gross proceeds. 

 

Clyra Medical Financing Activities

 

Subsequent to March 31, 2026, Clyra issued guaranteed promissory notes in the aggregate amount of $775,125 to seven accredited investors. The notes bear interest at the rate of 15% per annum, mature  February 28, 2029, and are guaranteed by the Company’s largest stockholder, BioLargo Inc. Each investor received a warrant to purchase an aggregate of number of Clyra common shares equal to the face amount of the note divided by 7.5, divided by two, at an exercise price of $7.50 per share, expiring February 28, 2031. Warrants to purchase 51,675 shares of Clyra common stock were issued to the investors.  

 

BioLargo Energy (BETI) Financing Activities

 

Subsequent to March 31, 2026, BETI sold 6,757 shares of its common stock at $3.70 per share to one accredited investor and received $25,000 in gross and net proceeds. 

 

 

 

- 23 -

 
 

Item 2.              Managements Discussion and Analysis of Financial Condition and Results of Operations

 

This quarterly report on Form 10-Q contains forward-looking statements. These forward-looking statements involve risks and uncertainties, including statements regarding BioLargo’s capital needs, business plans and expectations. Such forward-looking statements involve risks and uncertainties regarding BioLargo’s ability to carry out its planned development and production of products. Forward-looking statements are made, without limitation, in relation to BioLargo’s operating plans, BioLargo’s liquidity and financial condition, availability of funds, operating and exploration costs and the market in which BioLargo competes. Any statements contained herein that are not statements of historical facts may be deemed to be forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as “may”, “will”, “should”, “expect”, “plan”, “intend”, “anticipate”, “believe”, “estimate”, “predict”, “potential” or “continue”, the negative of such terms or other comparable terminology. Actual events or results may differ materially. In evaluating these statements, you should consider various factors, including the risks outlined in our Form most recent annual report on Form 10-K, and, from time to time, in other reports BioLargo files with the SEC. These factors may cause BioLargo’s actual results to differ materially from any forward-looking statement. BioLargo disclaims any obligation to publicly update these statements, or disclose any difference between its actual results and those reflected in these statements. The information constitutes forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Given these uncertainties, readers are cautioned not to place undue reliance on such forward-looking statements.

 

Unless otherwise expressly stated herein, all statements, including forward-looking statements, set forth in this Form 10-Q are as of March 31, 2026, unless expressly stated otherwise, and we undertake no duty to update this information.

 

When we refer in this report to “BioLargo,” the “Company,” “our Company,” “we,” “us” and “our,” we mean BioLargo, Inc., and our subsidiaries, including BioLargo Life Technologies, Inc., which holds our intellectual property; ONM Environmental, Inc., which manufactures, markets, sells and distributes our odor and volatile organic compound ("VOC") control products; BioLargo Energy Technologies, Inc. (“BETI”), formed to commercialize our proprietary battery technology; BioLargo Canada, Inc., our primary research and development team operating in Edmonton, Alberta Canada; BioLargo Engineering, Science & Technologies, LLC (“BLEST”), a professional engineering services division in Oak Ridge Tennessee; BioLargo Equipment Solutions & Technologies, Inc., which sells our water treatment products; BioLargo Development Corp., which employs and provides benefits to our employees; and Clyra Medical Technologies, Inc. (“Clyra Medical”), which commercializes our technologies in the medical and dental fields. All subsidiaries are wholly owned, except for BETI, BLEST and Clyra Medical.

 

The following discussion and analysis should be read in conjunction with our unaudited condensed consolidated financial statements and the related notes thereto included elsewhere in this report.

 

- 24 -

 

DESCRIPTION OF BUSINESS

 

Our Business - Innovator and Solution Provider

 

BioLargo is in the business of creating new cleantech technologies to solve tough, globally relevant problems. We invent, develop, then commercialize technologies that tackle difficult challenges in air quality, water, environmental engineering, battery energy storage, and advanced antimicrobial medical device platforms. Our model is to invent new technologies that solve specific problems, develop them and prove they work, and then commercialize them with purpose-suited subsidiaries, identify and secure the right partnerships to increase their commercial reach, or potentially sell the intellectual property.

 

Why do we do this work? Every member of our team – including PhD scientists, engineers, and entrepreneurs – has a passion for seeking new, never-before-seen innovations that can make life better around the world. We care about safeguarding the environment and human health for future generations. We care about making technologies that are affordable and flexible enough to be accessed around the world. And we care about being the best at what we do – creating best-in-class technologies to solve meaningful cleantech challenges.

 

Some of our areas of focus include environmental problems like PFAS contamination, water pollution by pharmaceuticals and micropollutants, air pollution by VOCs, hard-to-treat odors from landfills and sewage plants, infection and wound healing and the creation of energy storage systems that are more affordable, efficient, safer and environmentally friendly.

 

Below you’ll read about the cleantech ventures and projects we are focused on commercialization today. Behind those, however, is a pipeline of other cleantech innovations in various stages of development associated with our expansive array of issued and pending patents, and that have been funded in part by over 90 government grants.

 

We operate our business in distinct business segments:

 

 

Odor and VOC control products, including consumer pet and household products and CupriDyne Clean Industrial Odor Eliminator, sold by our subsidiary ONM Environmental, Inc.;

 

 

Water treatment equipment and solutions, including our PFAS remediation system the Aqueous Electrostatic Concentrator (AEC), our water reuse and recycling technology co-developed with Garratt-Callahan called AROS, and sold by our subsidiary BioLargo Equipment Solutions & Technologies, Inc.;

 

 

Battery energy storage systems designed for grid-scale energy storage and other industrial uses under the brand name CellinityTM being developed by our partially owned (93%) subsidiary BioLargo Energy Technologies, Inc.;

 

 

Medical products based on our technologies sold by our partially owned (48%) subsidiary Clyra Medical Technologies, Inc.;

 

 

Our professional engineering services division, which, in addition to serving outside clients on a fee for service basis, supports our internal business units, through our partially owned (70%) subsidiary BioLargo Engineering, Science & Technologies, LLC ("BLEST");

 

 

Our research and support personnel, through our wholly-owned subsidiary BioLargo Canada, Inc., located on campus at the University of Alberta, Edmonton, Canada.

 

Odor Control (Consumer and Industrial)

 

ONM Environmental, Inc. ("ONM") is BioLargo’s wholly-owned subsidiary that delivers robust and comprehensive products and services to control and mitigate odor and VOCs for both consumer and industrial applications. Its flagship product – CupriDyne® Clean – is applied to odor-emitting masses such as landfills and composting facilities by misting systems, sprayers, water trucks and similar water delivery systems designed, manufactured and installed by ONM. It is also sold to third parties under private label brands.

 

Consumer Private-Label Products

 

We sell privately labeled odor-control products based on our technologies to third parties who market and sell the products under their own brand names. The most successful thus far has been pet odor control products sold under the brand name "Pooph" by Pooph Inc. In addition to purchasing product from us at an agreed-upon manufacturing margin, Pooph Inc. agreed to pay us a six percent royalty on their sales in exchange for exclusive rights to our technology for pet odors, and agreed that if they sold their brand to a third party, we would receive 20% of the exit value. Pooph defaulted on their payments, we revoked their license to sell pet products with our technology, and sued Pooph for patent infringement and other claims in order to protect our intellectual property. (See Part II, Item 1, Legal Proceedings below.) 

 

We are focused on redeploying its technology with new partners that share our commitment to quality, transparency, and integrity, and expand the reach of our proven odor-control technology into new markets, providing consumers with safe, effective, and environmentally friendly products. We do not expect the Pooph litigation to affect our other business units or growth strategy. The success of the pet-odor consumer products is an example of our goal to develop distribution channels that do not rely on our in-house sales and distribution infrastructure. While Pooph is by far the company’s most successful private label product thus far, we sell other private label odor-control products and continue to pursue related business opportunities as a means of tapping into new markets. 

 

Industrial Odor and VOC Solutions

 

We believe CupriDyne® Clean is the number-one performing industrial odor-control product in the market, and that it offers substantial savings to our customers compared with competing products. We have been and expect to continue selling product to municipalities and some of the largest solid waste handling companies in the country to help control odors emitted from waste handling and sanitation sites.  ONM Environmental offers a menu of services to landfills, transfer stations, wastewater treatment facilities as well as facilities in non-waste related industries. These services include engineering design, construction, installation, ongoing maintenance and on-site support services to assist our clients in the implementation and continued use of the various systems that deliver our liquid products in the field (such as misting systems). A significant portion of industrial odor control product and service revenue comes from ongoing contracts with cities and counties in Southern California, where ONM has installed comprehensive odor control systems to mitigate nuisance odors emitted from municipal waste handling and sanitation sites.

 

- 25 -

 

BioLargo Equipment Solutions & Technologies Innovative Water Treatment Solutions

 

Over the years, we have developed multiple innovative technologies and equipment platforms that focus on challenging issues in the water treatment industry, including the AEC (developed to remove per- and polyfluoroalkyl substances, aka "PFAS"), and the AROS water reuse technology (for industrial cooling tower water recycling such as in data centers, co-developed with Garratt-Callahan). We sell these products through our wholly-owned subsidiary BioLargo Equipment Solutions & Technologies, Inc. (“BEST”), which manages the sales and distribution of our water treatment products and related services.  

 

BLEST's board of directors includes Jeffrey Kightlinger, former CEO of the Metropolitan Water District of Southern California, Sally Gutierrez, retired career senior executive from the US Environmental Protection Agency (EPA), and Larry Dick, former Vice Chairman of the Metropolitan Water District of Southern California and board member of the Municipal Water District of Orange County. Each brings their significant and distinctive experience from decades in the water industry to BEST’s board to help the company create the necessary regulatory and industry connections that will be critical for its efforts to secure larger and more high-profile projects for its PFAS treatment and other water treatment technologies. These board members have been instrumental in efforts to raise awareness of our innovative treatment solutions within the water industry and EPA.  

 

Securing sales in the water and wastewater industry is a very technically intensive process and can be long and arduous. The entirety of the sales cycle can be lengthy, in some cases even taking many months or, in the case of very large projects, multiple years. A typical sales timeline for a municipal drinking water or wastewater customer, from introduction to signing the contract for a full-scale install, usually requires feasibility studies, on-site pilot projects, budget approvals, State regulatory approvals, and more. Industrial clients may have a shorter sales cycles but are under pressure to ensure that the Return on Investment (ROI) fits into company standards, so their reviews can also be lengthy. For any water treatment project, the process is also very engineering-intensive, and therefore the staff required to secure contracts for water treatment projects need to be engineers, in most cases. In our company, BLEST’s engineers fill this role.

 

AEC, a solution for the PFAS forever-chemicals crisis

 

One of the most significant and timely innovations in our portfolio is our per- and polyfluoroalkyl substance (PFAS) water remediation system the Aqueous Electrostatic Concentrator (AEC), a novel water treatment system that removes PFAS from water at a lower operating cost while generating only a fraction of the PFAS-laden waste of the most common currently used solutions (carbon filtration, ion exchange, and reverse osmosis). PFAS are a group of man-made chemicals used for decades in the manufacture of both household and industrial goods, which have been detected in drinking water around the world. PFAS are a concern because they do not break down in the environment, can move through soil and contaminate drinking water sources, and build up (bioaccumulate) in fish, wildlife and humans. PFAS chemicals have been linked to cancer, immune disorders, liver dysfunction, and many other human health problems. Detection of unsafe levels of PFAS around the world has given rise to a number of market opportunities for treatment and remediation technologies, including in drinking water, industrial wastewater, municipal wastewater, solid waste, organic foods and more.

 

We have successfully validated the AEC as an effective system to selectively extract and collect PFAS chemicals from contaminated water, including performance testing that shows “non-detect” levels of removal, which meets new EPA standards. We have demonstrated more than 10,000 hours of continuous operation showing no materially significant degradation of the AEC system’s components or performance over time, and believe the costs to operate our system will be far less than that of the two primary incumbent technologies.

 

As a modular system, we believe the AEC is scalable to small commercial units used in smaller remediation projects for groundwater, wastewater, or landfill leachate, as well as large commercial installations of drinking water treatment facilities, and we believe that our engineering team has the experience to deliver systems to meet the needs of any sized commercial installation. In order to provide a full turn-key solution for our customers, we have developed an expanded offering whereby we can bundle a service package with each customer project that includes a membrane exchange program, the collection of PFAS, and transport and destruction of the PFAS using a novel “electrooxidation” process which our studies have shown is capable of reaching non-detect levels of PFAS after treating AEC-concentrated PFAS containing water, wastewater, or even landfill leachate (the contaminant-laden water that drains from landfills).

 

Our AEC unit has been installed and is up and running in Lake Stockholm, New Jersey, removing PFAS from drinking water for local residents. The AEC's performance is undergoing regular testing by both the U.S. EPA and the New Jersey Department of Environmental Protection. This project may represent a key milestone for the commercialization of the AEC, as we believe industry validation of the technology in a first municipal drinking water treatment project will play an important role in showcasing the AEC’s distinct advantages over incumbent technologies like carbon filtration and ion exchange. As we progress through the commercial rollout of our AEC technology, we continue to invest in innovation aimed at enhancing its commercial viability. These efforts are focused on improving system performance, reducing lifecycle costs, and strengthening the AEC’s competitive position within the PFAS treatment market. We remain committed to delivering scalable, cost-effective solutions that align with evolving regulatory requirements and market demand.

 

We believe we are well-positioned in the PFAS-removal market for multiple reasons. We have successfully completed over a dozen pilot studies with prospective customers’ PFAS contaminated water from a variety of source waters including groundwater, wastewater and leachate; we have successfully maintained operation of our AEC PFAS treatment system for over 10,000 hours continuously, thus demonstrating its resilience to long-term use; we have submitted bids and proposals and have received indications of interest from a wide range of customer types; we have added several high-profile experts from the industry to our team who are assisting in opening doors to potential clients and collaborators; we have entered into discussions about partnership and opportunities for collaboration with industry-leading firms who have a gap in their PFAS treatment technology portfolio. While these opportunities do not convert into commercial sales overnight, but they represent strong avenues for accelerating adoption of our PFAS treatment solution.

 

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AROS Minimal Liquid Discharge Water Treatment

 

In partnership with Garratt-Callahan, one of the country’s oldest and largest privately held water treatment companies, our engineers developed a “minimal liquid discharge” wastewater treatment system called the Aqueous Reuse Optimization System (AROS) that is designed to minimize industrial wastewater discharges and thus the associated regulatory fees. The system is particularly well-suited for cooling towers at data centers and other high-water-use facilities. Garratt-Callahan, who invented and patented the technology, is actively marketing the AROS system to its existing customer base and to new prospective customers. BLEST will serve as the manufacturing partner and Garratt-Callahan will serve as the selling distributor to leverage their national sales force and over one hundred years of providing services and products to customers. 

 

Advanced Oxidation System (AOS)

 

The Advanced Oxidation water treatment system (AOS) is our patented water treatment device that generates highly oxidative and energetic species of iodine and other molecules which allow it to eliminate pathogenic organisms and organic contaminants rapidly and effectively as water passes through the device. The key value proposition of the AOS is its ability to reduce or eliminate a wide variety of waterborne contaminants with high performance, including the normally hard-to-treat class of recalcitrant water contaminants called “micropollutants”, while using very little electricity and input chemicals. The AOS has been proven capable of removing hard-to-treat organic micropollutants such as pharmaceuticals from water more quickly and energy-efficiently than other technologies. While the AOS has demonstrated exceptional performance in both laboratory and pilot-scale testing, current U.S. regulatory frameworks have not yet matured to support broad adoption of advanced oxidation technologies for micropollutant removal. Additionally, the domestic market remains dominated by low-cost chemical disinfection solutions. In light of these market conditions, we have elected to pause daily development activities on the AOS in the near term. However, we continue to monitor evolving regulatory trends in the U.S. and are exploring the possibility of international commercialization opportunities, particularly in Europe where regulatory mandates for micropollutant removal are more advanced. 

 

BioLargo Energy Technologies, Inc.

 

Our subsidiary BioLargo Energy Technologies, Inc. (“BETI”) was founded to commercialize a novel battery technology with the potential to help facilitate the ongoing shift toward renewable energy production by providing a safer, longer lasting, more eco-friendly, and more affordable alternative to lithium-ion batteries. Designed for long duration energy storage, also known as "battery energy storage solutions" (BESS), our battery, called Cellinity™, uses a novel “liquid sodium” chemistry that uses common domestically sourced materials, and which has significant advantages over other battery chemistries for use in stationary, long-duration energy storage. 

 

BETI operates out of a pilot-scale battery production facility in our Oak Ridge Tennessee engineering headquarters, and is currently manufacturing and testing prototype battery cells. A third party has confirmed many of the technology's exceptional performance claims that we believe will make it an attractive battery technology for long duration energy storage and other industrial uses such as artificial intelligence data centers, electric vehicle charging stations, and renewal energy, including the stability of the chemistry of the battery cell and the reliability of the component construction as a sealed, non-venting cell design with no self-discharging, and the battery's ability to quickly charge and discharge at a high voltage. It has also been proven that the battery can withstand catastrophic physical insults without causing fire or explosion, one of the battery’s key features. With this data confirmed by a third party, our engineers have begun work advancing Cellinity's development, including the design of a larger sized battery cell that would then be incorporated into battery packs, modules and batteries meant for industrial facilities. Simultaneously, our engineers are working to develop manufacturing processes that would allow scale production and a supply chain necessary to ensure costs of goods in line with market demand and conditions. 

 

We believe our Cellinity batteries will have features that far surpass comparable lithium-ion batteries, the dominant incumbent technology in the market, including:

 

 

Increased safety, no runaway fire risks, and a more sustainable design – with no rare-earth elements – that is capable of being manufactured completely from a domestic supply chain;

 

Ability to charge and discharge completely, with no degradation of performance, ensuring virtually unlimited charge/discharge cycles, and without self-discharge and no out-gassing; and

 

Increased energy efficiency and energy density, and expected useful life expectancy of up to 20 years or more.

 

We are exploring multiple opportunities to commercialize our Cellinity batteries through joint ventures with third parties. The third parties would finance the construction of independent battery manufacturing facilities designed and built under the direction of our engineers, and the joint venture would market, manufacture and distribute batteries. BioLargo would (i) receive a minority equity position in each joint venture, (ii) separately manufacture and sell at a profit to the joint venture certain proprietary battery components, and (iii) receive a royalty on the revenues of the joint venture.

 

Given the global growing demand for better batteries, and, while we are witnessing a number of current examples in which battery manufacturers have secured forward-contracts to supply batteries to its customers with backlogs of orders that amount to multiple years of production capacity, we believe our offer to partner with customers to secure needed inventory provides for a clear potential pathway to access capital, and more readily scale up production to meet demand around the world. At this point, we do not intend to finance and build our own manufacturing facilities, nor would we develop in-house sales channels, although that possibility remains an option to explore if needed.

 

Clyra Medical Technologies, Inc.

 

Our partially owned subsidiary Clyra Medical Technologies, Inc. is a healthcare company that is developing and commercializing products based on our technologies designed to safely treat wound and skin infections and promote wound healing, while reducing the need for antibiotics. Clyra’s first products are based on its patented Clyrasept™ technology, which utilizes a Copper-Iodine Complex Solution (CICS) and received premarket clearance from the FDA under Section 510(k). Its first product is ViaCLYR™, a pH-balanced wound management solution indicated for wound management, cleansing, irrigation, moisturization, and debridement of acute and chronic wounds and burns, sold through wholesale distributors and sales agents. Clyra received a first purchase order for the ViaCLYR™ product from a U.S. based distributor in February 2026, and in May 2026 signed a distribution agreement with Al- Hikma FZCO, a healthcare distribution and marketing group headquartered in Dubai, United Arab Emirates, to exclusively distribute ViaCLYR™ across 18 countries spanning the Gulf Cooperation Council, the Levant, North Africa, and select adjacent markets. 

 

Clyra has 12 full time employees, and has increased staff and raised capital to ready the company to launch additional products. Clyra’s management team includes Medical Director Dr. Jeffrey Marcus, who is Chief of Plastic, Maxillofacial, and Oral Surgery at Duke University, Nicholas Valeriani, chairman of the board of directors of Edwards Lifesciences and who had a 34-year career with Johnson and Johnson where he held numerous leadership positions in engineering, manufacturing, sales and marketing, and Linda Park of Edwards Lifesciences, where she serves as Corporate Secretary, Senior Vice President and Associate General Counsel, and as a board member of the Edwards Lifesciences Foundation.

 

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Full Service Environmental Engineering

 

BioLargo Engineering, Science & Technologies, LLC (“BLEST”) offers full service environmental engineering to third parties and provides engineering support services to our internal teams to accelerate the commercialization of our technologies. 

 

BLEST focuses its efforts in three areas:

 

 

providing engineering services to third-party clients as well as affiliated BioLargo entities;

 

supporting internal product development; and       

 

advancing their own technical innovations such as the AEC PFAS treatment technology and the Cellinity battery energy storage system.

 

BLEST operates out of an engineering facility in Oak Ridge, Tennessee (a suburb of Knoxville), and employs a group of scientists and engineers, many of whom are owners of the entity (BioLargo owns 70% as of March 31, 2026 and December 31, 2025). The team is led by Randall Moore, who served as Manager of Operations for Consulting and Engineering for the Knoxville office of CB&I Environmental & Infrastructure and was formerly a leader at The Shaw Group, Inc., a Fortune 500 global engineering firm. Many of the other team members are also former employees of CB&I and Shaw, with the exception of more recent staff hires. The team is highly experienced across multiple industries and we believe they are considered experts in their respective fields, including: chemical engineering, wastewater treatment (including design, operations, data gathering and data evaluation), process safety, energy efficiency, air pollution, design and control, technology evaluation, technology integration, air quality management and testing, engineering management, permitting, industrial hygiene, applied research and development, air testing, environmental permitting, HAZOP review, chemical processing, thermal design, computational fluid dynamics, mechanical engineering, mechanical design, NEPDES permitting, RCRA/TSCA compliance and permitting, project management, storm water design and permitting, computer assisted design (CAD), bench chemistry, continuous emission monitoring system operator, data handling and evaluation and decommissioning and decontamination of radiological and chemical contaminated facilities. The team has decades of high-level experience in the energy industry. The engineering team has also developed an extended network of trusted engineering subcontractors that assist in serving specific client projects as needed.

 

BLEST engineers generate revenue through services to third party clients, as well as for internal BioLargo projects such as the AEC and battery (revenues from internal projects are eliminated in the consolidation of our financial statements and are designated “intersegment revenue”). Third party contracts include ongoing work at U.S. Air Force bases for air quality control which generate ongoing contract-based revenue of approximately $100,000 per month. Efforts to expand this work as well as with other clients are consistently ongoing. In April 2026 BLEST was engaged to design a pilot-scale minerals processing facility that will remediate and, utilizing a patented BioLargo process, will create a beneficial reuse of a legacy mineral waste deposit associated with a historically impacted site in the western United States. Work on the $1.2 million contract has begun and is expected conclude by the end of the year, and is expected to lead to the design and construction of a larger processing facility. 

 

The staff time devoted to supporting the AEC (PFAS) and battery related work is demanding, and BLEST needs to hire more qualified staff to meet an expanding demand for our growing list of customers. When we combine the demands of current revenue generating projects and expected growth, we are presented with an obvious challenge to manage quality, timely performance as well as access to qualified staff. We are working carefully to find balance to help ensure we meet the demands of both in a practical customer centric and capital conserving way. It may be, for example, that we will eventually need to secure contract manufacturers to meet the customer demands in the near term as we scale up our infrastructure and work force capabilities.

 

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RESULTS OF OPERATIONS

 

Our revenues decreased  66% in the three months ended March 31, 2026, as compared with the same period in 2025, primarily due to a decreased volume of sales of our pet odor control product private labeled to a third party under the brand name “Pooph”. During the three months ended March 31, 2025, sales to Pooph had comprised 79% of our consolidated revenue; in August 2025 Pooph Inc. stopped purchasing Pooph-branded products from us, and thus revenues from sale of Pooph-branded products during the three months ended March 31, 2026 were zero. We are in litigation with Pooph Inc. and do not expect product sales to Pooph Inc. to resume. Our financial statements separate revenue based on products and services. Revenues from the sale of products for the three months ended March 31, 2026, decreased 79% (from $2,803,000 to $577,000) over the same period in 2025. Revenues from services for the three months ended March 31, 2026, increased 15% (from $466,000 to $538,000) over the same period in 2025.

 

ONM Environmental

 

Our wholly-owned subsidiary ONM Environmental generates revenues through sales of our flagship product CupriDyne Clean to industry, including related design, installation, and maintenance services on the systems that deliver CupriDyne Clean at its clients’ facilities.

 

Revenue (ONM Environmental)

 

ONM Environmental’s revenues decreased  85% in the three months ended March 31, 2026, compared with the same period in 2025. The decrease in revenues was due to a decrease in the volume of sales of our pet odor product private labeled to a third party under the brand name "Pooph", offset by an increase in sales of industrial odor control products (which increased 90% (from $223,000 to $423,000)). 

 

Cost of Goods Sold (ONM Environmental)

 

ONM Environmental’s cost of goods sold includes costs of raw materials, contract manufacturing, and portions of depreciation, salaries and expenses related to the manufacturing and installation of its products. As a percentage of revenue, ONM Environmental’s costs of goods for the three months ended March 31, 2026, were 35%, a decrease of 19% compared to the same period in 2025. The decrease in cost of goods is due to the change in revenue concentration across product lines.

 

Selling, General and Administrative Expense (ONM Environmental)

 

ONM Environmental’s selling, general and administrative expenses ("SG&A") totaled $371,000 and increased 24% during the three months ended March 31, 2026, as compared with the same period in 2025.  The increase is due to increases in salaries, professional fees and insurance expense.

 

Operating Income (ONM Environmental)

 

ONM Environmental generated an operating loss of $95,000 in the three months ended March 31, 2026, compared to operating income of $956,000 for the three months ended March 31, 2025. The operating loss is primarily due to the decrease in revenues.

 

BLEST (engineering)

 

Revenue (BLEST)

 

BLEST generated $538,000 in third-party service revenues in the three months ended March 31, 2026, a 15% increase over the $466,000 in third-party service revenues in the same period in 2025. This increase was due to an increase in fixed fee contracts at U.S. Air Force bases.

  

In addition to providing services to third party clients, BLEST provides services for internal BioLargo projects. These services are billed internally, are considered intersegment revenue, and are eliminated in the consolidation of our financial statements. In the three months ended March 31, 2026, intersegment revenue for BLEST totaled $259,000 and for the three months ended March 31, 2025, intersegment revenue for BLEST totaled $224,000. 

 

Cost of Revenues (BLEST)

 

BLEST’s cost of revenues includes employee labor, subcontracted costs and material costs. In the three months ended March 31, 2026, costs were 56% of revenues, versus 39% in the same period in 2025. The increase is related to our fixed fee contracts, compared to product sales, which had more direct costs. 

 

Selling, General and Administrative Expense (BLEST)

 

BLEST’s SG&A expenses were $266,000 in the three months ended March 31, 2026, compared to $330,000 in the three months ended March 31, 2025. The decrease is due to the timing of expenses in the prior period and does not reflect a decrease in SG&A activity or employees.  

 

Operating Loss (BLEST)

 

BLEST generated an operating loss of $380,000 in the three months ended March 31, 2026, compared to an operating loss of $378,000 in the three months ended March 31, 2025.  The operating losses are reflective of the focus at BLEST on advancing internal BioLargo projects such as the Cellinity battery and AEC water treatment system. 

 

Clyra Medical

 

Clyra Medical generated revenues of $154,000 in the three months ended March 31, 2026 and margin of 57%, compared with no revenue in the same period in 2025. The increase in revenue is due to the sale of ViaCLYR® wound irrigation solution to a newly engaged distributor. In the three months ended March 31, 2026, Clyra incurred total costs of $1,712,000, which included $521,000 in research and development expenses. In the same period in 2025, total costs and expenses were $1,315,000, which included $335,000 in research and development expenses. The increases in costs and expenses are primarily related to an increased number of employees, increased product development work, and stock option expense.  

 

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BETI

 

BioLargo Energy Technologies, Inc. (BETI) is developing our Cellinity battery, and has not generated generate revenue. For the three months ended March 31, 2026, it incurred total costs and expenses of $355,000, which included $142,000 in research and development expenses.  In the same period in 2025, total costs and expenses were $96,000, which included $60,000 in research and development expenses. We are focused on recruiting business and financial partners to facilitate additional capital investment and move the product to commercialization.

 

BEST

 

BioLargo Equipment, Sciences and Technologies, Inc. (BEST) was formed in fiscah year 2024 to commercialize BioLargo's proprietary water treatment equipment, including its PFAS removal device the AEC. As the first AEC sale occurred prior to the Company's formation, and the sales cycle for advanced water treatment systems is long, BEST has not yet generated revenues. We intend future water treatment projects to be contracted through BEST. During the three months ended March 31, 2026, it incurred $90,000 of total expenses. In the same period in 2025, it incurred $58,000 in total expenses primarily related to administrative activities.

 

Selling, General and Administrative Expense – consolidated

 

Our SG&A expenses include both cash (for example, salaries to employees) and non-cash expenses (for example, stock option compensation expense). For the three months ended March 31, 2026 consolidated SG&A increased 9% (to $2,755,000) as compared with the three months ended March 31, 2025. The largest components of our SG&A expenses included (in thousands):

 

   

Three Months Ended

 
   

March 31, 2026

   

March 31, 2025

 

Salaries and payroll related

  $ 862     $ 1,054  

Professional fees

    439       202  

Consulting

    275       402  

Office expense

    616       403  

Rent expense

    149       120  

Depreciation expense

    32       41  

Sales and marketing

    148       176  

Investor relations

    112       42  

Board of director expense

    122       82  

Total Selling, General & Administrative

  $ 2,755     $ 2,522  

 

In the three months ended March 31, 2026, our non-cash expenses from the issuance of stock and stock options increased to $699,000 compared to $615,000 for the three months ended March 31, 2025. The majority of this stock option expense is recorded in employee salaries and consulting expense. The reduction in salaries and payroll related expenses is due to an Employee Retention Tax Credit recognized in the first quarter ended March 31, 2026 offset by an increase related to an increased number of employees. Professional fees increased in the three months ended March 31, 2026, due to increased corporate activity related to new private securities offerings for BioLargo and Clyra, legal proceedings related to ONM Environmental, and other organizational needs that required professionals. Office expense increased due to an increase in insurance premiums.  

 

Research and Development

 

In the three months ended March 31, 2026, we spent $907,000 in the research and development of our technologies and products. This was a increase of 15% as compared to the three months ended March 31, 2025. The increase is primarily due to the timing of project work and available working capital.  

 

Interest Income and Expense

 

Our interest income for the three months ended March 31, 2026, was $72,000 compared to $28,000 in the three months ended March 31, 2025. Our interest expense for the three months ended March 31, 2026, was $188,000 compared to $93,000 in the three months ended March 31, 2025. The increase is related to the increase of Clyra Medical debt obligations. 

 

Other Income and Expense

 

For the three months ended March 31, 2026, we did not receive any grant income, compared to $6,000 of grant income for the same period in 2025. Grant income is primarily generated through our wholly owned Canadian subsidiary. The research grants received are considered reimbursement grants related to costs we incur and therefore are included as Other Income. Grant funds paid directly to third parties are not included as income in our condensed consolidated financial statements.

 

Net Loss

 

Net loss for the three months ended March 31, 2026, was $3,405,000 a loss of $ (0.01) per share, compared to a net loss for the three months ended March 31, 2025, of $1,921,000 a loss of $ (0.00) per share. Our net loss for the three months ended March 31, 2026, increased because of the decrease in revenue.

 

The net income (loss) per business segment is as follows (in thousands):

 

   

Three Months Ended

 
   

March 31, 2026

   

March 31, 2025

 

BioLargo corporate

  $ (481 )     (815 )

ONM

    (95 )     971  

Clyra Medical

    (1,891 )     (1,398 )

BLEST

    (380 )     (377 )

BETI

    (355 )     (94 )

BEST

    (90 )     (58 )

BioLargo Canada

    (113 )     (150 )

Net loss

  $ (3,405 )     (1,921 )

 

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Liquidity and Capital Resources

 

For the three months ended March 31, 2026, we generated revenues of $1,115,000, had a net loss of $3,405,000, used $2,917,000 net cash in operating activities, and received $3,190,000 net cash from financing activities. As of March 31, 2026, we had current assets of $5,445,000, including $4,122,000 cash and cash equivalents. As of March 31, 2026, we had current liabilities of $4,932,000, and working capital of $513,000. We do not believe gross profits in the year ending December 31, 2026, will be sufficient to fund our current level of operations for the reminder of the year, and therefore expect we will continue to be limited in terms of our capital resources, and therefore expect to continue to need further investment capital to fund our business plans and investments in our new technologies. The foregoing factors raise substantial doubt about our ability to continue as a going concern, unless we are able to increase revenues, generate cash from operations, and/or generate cash from financing activities. If we are unable to raise additional cash through gross profits or financing activities, management may choose to curtail portions of our operations. The condensed consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.

 

Critical Accounting Policies

 

Our discussion and analysis of our results of operations and liquidity and capital resources are based on our condensed consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of our condensed consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosure of contingent assets and liabilities. On an ongoing basis, we evaluate our estimates and judgments, including those related to revenue recognition, valuation of offerings of debt with equity or derivative features which include the valuation of the warrant component, any beneficial conversion feature and potential derivative treatment, and share-based payments. We base our estimates on anticipated results and trends and on various other assumptions that we believe are reasonable under the circumstances, including assumptions as to future events. These estimates form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. By their nature, estimates are subject to an inherent degree of uncertainty. Actual results that differ from our estimates could have a significant adverse effect on our operating results and financial position.

 

Our significant accounting policies and methods used in the preparation of the Company’s condensed consolidated financial statements are described in (i) in Part I, Item 1 of this Form 10-Q, Note 2, “Summary of Significant Accounting Policies” and (ii) in the Form 10-K for the year ended December 31, 2025, filed with the SEC on March 31, 2025, in the Notes to Consolidated Financial Statements in Part II, Item 8, and “Critical Accounting Policies and Estimates” in Part II, Item 7. There have been no material changes to the Company’s critical accounting policies and estimates since the filing of its Form 10-K.

 

Item 4.         Controls and Procedures

 

We conducted an evaluation, under the supervision and with the participation of management, including our chief executive officer and chief financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended – the “Exchange Act”) as of the end of the period covered by this Report. There were no changes in our internal control over financial reporting during the quarter ended March 31, 2026, which were identified in connection with management’s evaluation required by paragraph (d) of Rules 13a-15 and 15d-15 under the Exchange Act, that have materially affected or are reasonably likely to materially affect our internal control over financial reporting.

 

Our procedures have been designed to ensure that the information relating to our company, including our consolidated subsidiaries, required to be disclosed in our SEC reports is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate to allow for timely decisions regarding required disclosure. However, our Company is continuing to grow and evolve, as our product and services sales continues to grow, and as we diversify our clients to include municipalities, increasing strain on our accounting systems. These activities put stress on our overall controls and procedures. We do not yet have the resources to implement the more sophisticated control systems used by larger companies. Although we have made some improvements, our chief executive officer and chief financial officer have concluded that, as of the evaluation date, our disclosure controls and procedures were not effective, due to the material weakness identified below.

 

It should be noted that the design of any system of controls is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions, regardless of how remote.

 

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act Rules 13a-15(f) and 15d-15(f). Our internal control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures are being made only in accordance with authorizations of management and directors; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of our assets that could have a material effect on the financial statements. 

 

Under the supervision and with the participation of our management, including our chief executive officer and the chief financial officer, we have established internal control procedures in accordance with the guidelines established in the 2013 Framework —Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Management evaluated the effectiveness of our internal controls, and concluded that due to our limited financial and personnel resources, the fact that we operate our business in three distinct locations in the U.S. and Canada, and the lack of sophisticated reporting systems, we continue to have a material weakness in our internal controls with respect to the closing our financial statements. Until the Company has the financial resources to implement more robust automated systems, or to hire additional dedicated accounting personnel, we expect this material weakness to continue.

 

Our management, including our chief executive officer and chief financial officer, does not expect that our disclosure controls or our internal control over financial reporting, or any system we design or implement in the future, will prevent or detect all errors and all fraud. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the control system’s objectives will be met. The design of any system of controls is based in part on certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

 

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PART II

 

OTHER INFORMATION

 

Item 1.          Legal Proceedings

 

ONM Environmental, Inc. is the defendant in a lawsuit filed by Pooph Inc. in the Orange County, California Superior Court on September 11, 2025. The lawsuit alleges three causes of action, for Breach of Contract, Breach of Implied Covenant of Good Faith and Fair Dealing, and Declaratory judgment, and seeks an unspecified amount of damages, allegedly arising from ONM’s manufacture of pet odor-control products sold by Pooph Inc. BioLargo, Inc., BioLargo Life Technologies, Inc. and ONM Environmental, Inc. filed a lawsuit against Pooph, Inc. and Ikigai Marketing Works, LLC in the United States District Court, Central District of California, on November 11, 2025, for patent infringement, false advertising, breach of contract, false promise, unfair and fraudulent business practices and constructive fraud, seeking to recover, amongst other damages, the defendants’ failure to pay for product purchases and license royalties in the aggregate amount of $3,821,401. See Note 2, Allowance for Credit Losses, in Part I above.

 

Item 2.          Unregistered Sales of Equity Securities and Use of Proceeds

 

During the three months ended March 31, 2026, we received $100,000 gross proceeds from an accredited investor, and issued 555,556 shares of our common stock, a warrant to purchase 555,556 shares of our common stock for $0.22 per share, expiring six months from the grant date, and a warrant to purchase 555,556 shares of our common stock for $0.27 per share, expiring five years from the grant date. See also Item 5, Other Information.

 

Item 5.          Other Information

 

On March 20, 2026, we entered into a purchase agreement (the “Purchase Agreement”) and a registration rights agreement (the “Registration Rights Agreement”), with Clearthink Capital Partners, LLC (“Clearthink”), pursuant to which Clearthink has committed to purchase up to $10.0 million of our common stock, par value $0.00067 per share (the “Common Stock”), subject to certain limitations and the satisfaction of the conditions set forth in the Purchase Agreement.

 

Under the Purchase Agreement, we have the right, but not the obligation, to sell to Clearthink, and Clearthink is obligated to purchase up to $10.0 million of our Common Stock. Such sales of Common Stock, if any, will be subject to certain limitations set forth in the Purchase Agreement, and may occur from time to time, at our sole discretion, over the 36-month period commencing on the date that the conditions to Clearthink’s purchase obligation set forth in the Purchase Agreement are satisfied, including that a registration statement covering the resale by Clearthink of shares of Common Stock that may be issued to Clearthink under the Purchase Agreement, which we agreed to file with the Securities and Exchange Commission (the “SEC”) pursuant to the Registration Rights Agreement, is declared effective by the SEC and a final prospectus relating thereto is filed with the SEC (the date on which all of such conditions are satisfied, the “Commencement Date”).

 

From and after the Commencement Date, on any trading day we select, we may, by written notice delivered to Clearthink, direct Clearthink to purchase up to the lesser of (i) $500,000 of our common stock, and (ii) 300% of the daily average shares traded value for the eight trading days prior to the date of the purchase notice, with a minimum of no less than $25,000. At least five business days must elapse between each purchase notice unless the parties mutually agree otherwise. Subject to the foregoing, and pursuant to the terms of the Purchase Agreement, we will control the timing and amount of any sales of our common stock to Clearthink. Clearthink has no right to require us to sell any shares of Common Stock to Clearthink, but Clearthink is obligated to make purchases as we direct, subject to certain conditions.  

 

The purchase price per share of Common Stock sold in each such Regular Purchase, if any, will be based on prevailing market prices of the Common Stock immediately preceding the time of sale as computed under the Purchase Agreement, equal to the average of the two lowest daily closing prices of our Common Stock during the eight trading days preceding the purchase notice.

 

Actual sales of shares of Common Stock to Clearthink will depend on a variety of factors we will take into consideration from time to time, including, among others, market conditions, the trading price of our Common Stock and determinations as to the appropriate sources of funding for the Company and its operations. The net proceeds under the Purchase Agreement to the Company will depend on the frequency and prices at which we sell shares of Common Stock to Clearthink. We expect that any proceeds we receive from such sales to Clearthink will be used for working capital and general corporate purposes.

 

The Purchase Agreement prohibits us from directing Clearthink to purchase any shares of Common Stock if those shares, when aggregated with all other shares of Common Stock then beneficially owned by Clearthink (as calculated pursuant to Section 13(d) of the Securities Exchange Act of 1934, as amended, and Rule 13d-3 thereunder), would result in Clearthink beneficially owning more than 9.99% of the then issued and outstanding shares of Common Stock.

 

There are no restrictions on future financings, rights of first refusal, participation rights, penalties or liquidated damages in the Purchase Agreement or Registration Rights Agreement. Clearthink has agreed not to engage in or effect, directly or indirectly, for its own principal account or for the principal account of any of its affiliates, any short sales of the Common Stock or hedging transaction that establishes a net short position in the Common Stock during the term of the Purchase Agreement.

 

As consideration for Clearthink’s commitment to purchase shares of our Common Stock from time to time at our direction upon the terms of and subject to satisfaction of the conditions set forth in the Purchase Agreement, we agreed to issue Clearthink 500,000 shares of our Common Stock (the “Commitment Shares”) upon the execution of the Purchase Agreement. The Company will not receive any cash proceeds from the issuance of the Commitment Shares to Clearthink pursuant to the Purchase Agreement.

 

The Purchase Agreement and the Registration Rights Agreement contain customary representations, warranties, conditions and indemnification obligations of the parties.  The Company has the right to terminate the Purchase Agreement at any time with one business days’ notice, at no cost or penalty.  During any “event of default” under the Purchase Agreement, Clearthink does not have the right to terminate the Purchase Agreement; however, the Company may not initiate any regular or other purchase of shares by Clearthink, until such event of default is cured.  

 

The foregoing descriptions of the Registration Rights Agreement and the Purchase Agreement are qualified in their entirety by reference to the full text of such agreements, copies of which are attached hereto as Exhibits 4.1 and 10.1, respectively, and each of which is incorporated herein in its entirety by reference. The representations, warranties and covenants contained in such agreements were made only for purposes of such agreements and as of specific dates, were solely for the benefit of the parties to such agreements and may be subject to limitations agreed upon by the contracting parties.

 

On April 9, 2026, we filed with the SEC a registration statement on Form S-1 registering Clearthink's sale of the shares to be issued to Clearthink under the Purchase Agreement, which was declared effective by the SEC on April 15, 2026. On April 23, 2026, we initiated our first sale of shares to Clearthink, selling 350,000 shares and receiving $50,725 in gross proceeds.

 

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Item 6.         Exhibits

 

See the Exhibit Index for a list of exhibits filed as part of this report and incorporated herein by reference.

 

Exhibit Index

 

   

Exhibit

Number

Exhibit Description

3.1

Amended and Restated Bylaws (incorporated by reference to Exhibit 3.5 to the Company's annual report on Form 10-KSB filed on May 23, 2003)

3.2

Amended and Restated Certificate of Incorporation for BioLargo, Inc. filed March 16, 2007 (incorporated by reference to Exhibit 3.1 to the Company's annual report on Form 10-KSB filed on May 4, 2007)

3.3

Certificate of Amendment to Certificate of Incorporation, filed May 25, 2018 (incorporated by reference to Exhibit 3.4 to the Company's Post Effective Amendment on Form Pos Am filed on June 22, 2018)

3.4

Certificate of Amendment to Certificate of Incorporation, filed August 30, 2022 (incorporated by reference to Exhibit 3.4 to the Company's quarterly report on Form 10-Q filed on November 14, 2022)

4.1

Form of Stock Options issued in exchange for reduction in accounts payable. (incorporated by reference to Exhibit 4.12 to the Company's annual report on Form 10-K filed on March 31, 2015)

4.2

2018 Equity Incentive Plan (incorporated by reference to Exhibit 4.1 to the Company's annual report on Form S-8 filed on June 22, 2018)

4.3*

2024 Equity Incentive Plan 

4.4

Revolving Line of Credit Agreement dated June 30, 2020, between Clyra Medical and Vernal Bay (incorporated by reference to Exhibit 10.6 to the Company's annual report on Form 8-K filed on July 7, 2020)

4.5

Security Agreement dated June 30, 2020, between Clyra Medical and Vernal Bay (incorporated by reference to Exhibit 10.7 to the Company's annual report on Form 8-K filed on July 7, 2020)

4.6

Revolving Line of Credit Note issued by Clyra Medical to Vernal Bay on June 30, 2020 (incorporated by reference to Exhibit 10.8 to the Company's annual report on Form 8-K filed on July 7, 2020)

4.7

Warrant issued in BioLargo Unit Offerings (through January 16, 2024) (incorporated by reference to Exhibit 4.22 to the Company's quarterly report on Form 10-Q filed on August 14, 2020)

4.8 Registration Rights Agreement between BioLargo Inc. and Clearthink Capital Partners LLC dated March 20, 2026 (incorporated by reference to Exbhiti 4.1 to the Company's current report on Form 8-K filed on March 25, 2026)
10.1 BioLargo license to Clyra Medical Technologies, Inc., dated March 1, 2024 (incorporated by reference to Exhibit 10.1 to the Company's annual report on Form 10-K filed on April 1, 2024)
10.2 Clyra Medical Technologies, Inc. license to BioLargo dated March 1, 2024 (incorporated by reference to Exhibit 10.2 to the Company's annual report on Form 10-K filed on April 1, 2024)

10.3

Form of indemnity agreement between the Company at its officers and directors (incorporated by reference to Exhibit 10.23 to the Company's annual report on Form 10-K filed on March 31, 2023)

10.4

Commercial Office Lease Agreement for 14921 Chestnut St., Westminster, CA 92683 (incorporated by reference to Exhibit 10.1 to the Company's annual report on Form 8-K filed on August 24, 2016)

10.5†

Employment Agreement with Dennis P. Calvert dated May 2, 2017. (incorporated by reference to Exhibit 10.1 to the Company's annual report on Form 8-K filed on May 4, 2017)

10.6

Commercial Office Lease Agreement for Oak Ridge Tennessee (incorporated by reference to Exhibit 10.1 to the Company's annual report on Form 8-K filed on September 8, 2017)

10.7†

Employment Agreement with Joseph L. Provenzano dated May 28, 2019 (incorporated by reference to Exhibit 10.1 to the Company's annual report on Form 8-K filed on June 24, 2019)

10.8

Form of Share Exchange Agreement between BioLargo, Inc., and purchasers of Clyra Medical Series A Preferred Stock (incorporated by reference to Exhibit 10.20 to the Company's quarterly report on Form 10-Q filed on May 17, 2023)

10.9

Form of Share Exchange Agreement between BioLargo, Inc., and purchasers of BioLargo Energy Technologies, Inc. common stock (incorporated by reference to Exhibit 10.21 to the Company's quarterly report on Form 10-Q filed on May 17, 2023)

10.10 License Agreement between BioLargo, Inc., and Ikigai Holdings, LLC, dated May 17, 2021 (incorporated by reference to Exhibit 10.17 to the Company's quarterly report on Form 10-Q filed on August 14, 2025)
10.11 First amendment to License Agreement between BioLargo, Inc., and Ikigai Holdings, LLC, dated August 16, 2021 (incorporated by reference to Exhibit 10.18 to the Company's quarterly report on Form 10-Q filed on August 14, 2025)
10.12 Preferred Master Manufacturing Agreement between ONM Environmental, Inc., and Ikigai Holdings, LLC, dated July 9, 2021 (incorporated by reference to Exhibit 10.19 to the Company's quarterly report on Form 10-Q filed on August 14, 2025)
10.13 First amendment to Preferred Master Manufacturing Agreement between ONM Environmental, Inc., and Ikigai Holdings, LLC, dated June 6, 2025 (incorporated by reference to Exhibit 10.20 to the Company's quarterly report on Form 10-Q filed on August 14, 2025)
10.14 Purchase Agreement between BioLargo Inc. and Clearthink Capital Partners LLC dated March 20, 2026 (incorporated by reference to Exbhiti 10.1 to the Company's current report on Form 8-K filed on March 25, 2026)

31.1*

Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and Rules 13(a)-14 and 15(d)-14 under the Securities Exchange Act of 1934 

31.2*

Certification of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and Rules 13(a)-14 and 15(d)-14 under the Securities Exchange Act of 1934 

32*

Certification of Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C. Section 1350 

101.INS**

Inline XBRL Instance

101.SCH**

Inline XBRL Taxonomy Extension Schema

101.CAL**

Inline XBRL Taxonomy Extension Calculation

101.DEF**

Inline XBRL Taxonomy Extension Definition

101.LAB**

Inline XBRL Taxonomy Extension Labels

101.PRE**

Inline XBRL Taxonomy Extension Presentation

104

Cover Page Interactive Data File (embedded within the Inline XBRL document and contained in Exhibit 101)

 

* Filed herewith

** Furnished herewith

† Management contract or compensatory plan, contract or arrangement

 

- 33 -

 

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.

 

Date: May 15, 2026

 

BIOLARGO, INC.

 

 

By: /s/ DENNIS P. CALVERT

   

Dennis P. Calvert

Chief Executive Officer

     
     

Date: May 15, 2026

 

By: /s/ CHARLES K. DARGAN, II

   

Chief Financial Officer

 

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FAQ

How did BioLargo (BLGO) perform financially in Q1 2026?

BioLargo reported Q1 2026 revenue of $1.115 million, down from $3.269 million a year earlier, and a net loss of $3.405 million versus $1.921 million. The decline came mainly from lower product revenue and weaker gross profit, alongside higher operating and interest costs.

What is BioLargo’s cash and working capital position as of March 31, 2026?

As of March 31, 2026, BioLargo held $4.122 million in cash and cash equivalents and current assets of $5.445 million against current liabilities of $4.932 million. This resulted in working capital of $513,000, indicating a relatively tight short-term liquidity cushion.

Why did BioLargo include a going concern warning in its Q1 2026 report?

Management states that 2026 gross profits will not fund current operations, and Q1 2026 used $2.917 million in operating cash. Combined with thin working capital, these conditions raise substantial doubt about BioLargo’s ability to continue as a going concern without higher revenues and/or additional financing.

How is BioLargo financing its operations and subsidiaries in early 2026?

In Q1 2026, BioLargo raised $256,000 from common stock sales, received a $10 million equity commitment from Clearthink, and completed a $100,000 unit offering. Subsidiary Clyra Medical issued $2.395 million of guaranteed notes at 15% interest, with attached equity warrants, to support its activities.

What were the main drivers of BioLargo’s revenue change in Q1 2026 versus Q1 2025?

Product revenue dropped from $2.803 million to $577,000, while service revenue increased from $466,000 to $538,000. Overall, total revenue declined to $1.115 million from $3.269 million, significantly reducing gross profit from $1.488 million to $458,000.

What level of debt and interest expense does BioLargo report for Q1 2026?

For Q1 2026, BioLargo shows total non-Clyra debt of $257,000 and Clyra debt obligations totaling $3.939 million. Consolidated interest expense was $188,000, up from $93,000 in Q1 2025, reflecting greater reliance on debt, especially at subsidiary Clyra Medical.