XML 13 R7.htm IDEA: XBRL DOCUMENT v3.25.3
Consolidated Statements of Cash Flows - USD ($)
 3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:        
Net loss attributable to Lineage $ (29,781,000) $ (3,034,000) $ (64,384,000) $ (15,336,000)
Net income (loss) attributable to noncontrolling interest 29,000 33,000 125,000 4,000
Adjustments to reconcile net loss attributable to Lineage Cell Therapeutics, Inc. to net cash used in operating activities:        
Issuance costs for common stock warrant liabilities     183,000 0
Loss on impairment of intangible asset 0 0 14,840,000 0
Loss on marketable equity securities, net (6,000) 6,000 1,000 21,000
Accretion of income on marketable debt securities     (10,000) (184,000)
Depreciation and amortization expense 178,000 141,000 513,000 436,000
Change in right-of-use assets and liabilities     (41,000) (31,000)
Amortization of intangible assets     0 22,000
Stock-based compensation     3,654,000 3,762,000
Change in fair value of warrant liability 26,557,000 0 36,992,000 0
Foreign currency remeasurement     (1,721,000) 309,000
Changes in operating assets and liabilities:        
Accounts receivable     511,000 339,000
Prepaid expenses and other current assets     1,077,000 891,000
Accounts payable and accrued liabilities     (188,000) (1,778,000)
Deferred revenue     (5,593,000) (5,201,000)
Net cash used in operating activities     (14,041,000) (16,746,000)
CASH FLOWS FROM INVESTING ACTIVITIES:        
Proceeds from the sale of marketable equity securities     0 18,000
Purchases of marketable debt securities     0 (8,761,000)
Maturities of marketable debt securities     2,000,000 4,000,000
Purchase of equipment     (123,000) (200,000)
Net cash (used in) provided by investing activities     1,877,000 (4,943,000)
CASH FLOWS FROM FINANCING ACTIVITIES:        
Proceeds from employee options exercised     487,000 229,000
Proceeds from exercise of warrants     319,000 0
Common shares received and retired for employee taxes paid     (15,000) (23,000)
Payment of financed insurance premium     (684,000) 0
Payment of finance lease liabilities     (44,000) (40,000)
Net cash provided by financing activities     6,571,000 14,123,000
Effect of exchange rate changes on cash, cash equivalents and restricted cash     216,000 (120,000)
NET DECREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH     (5,377,000) (7,686,000)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH:        
At beginning of the period     46,354,000 35,992,000
At end of the period 40,977,000 28,306,000 40,977,000 28,306,000
SUPPLEMENTAL DISCLOSURES        
Cash paid for interest     27,000 6,000
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING AND INVESTINGACTIVITIES:        
Property and equipment expenditures in accounts payable     25,000 11,000
Fair value of warrant liability recognized upon issuance in registered direct financing     2,205,000 0
Derivative warrant liability reclassified to share capital upon exercise of warrants 187,000   187,000 0
Receivable from exercise of stock options     159,000 0
Reconciliation of cash, cash equivalents and restricted cash, end of period:        
Cash and cash equivalents 40,463,000 27,750,000 40,463,000 27,750,000
Restricted cash included in deposits and other long-term assets (see Note 13 (Commitments and Contingencies)) 514,000 556,000 514,000 556,000
Total cash, cash equivalents, and restricted cash $ 40,977,000 $ 28,306,000 40,977,000 28,306,000
ATM [Member]        
CASH FLOWS FROM FINANCING ACTIVITIES:        
Proceeds from sale of common shares, net of offering costs     1,276,000 68,000
Direct Financing [Member]        
CASH FLOWS FROM FINANCING ACTIVITIES:        
Proceeds from sale of common shares, net of offering costs     0 13,889,000
Warrants Under Registered Direct Financing [Member]        
CASH FLOWS FROM FINANCING ACTIVITIES:        
Proceeds from sale of common shares, net of offering costs     $ 5,232,000 $ 0