8-K

GAIA, INC (GAIA)

8-K 2022-08-01 For: 2022-08-01
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Added on April 08, 2026

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

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

Date of Report (Date of Earliest Event Reported): August 1, 2022

GAIA, INC.

(Exact Name of Registrant as Specified in its Charter)

Colorado 000-27517 84-1113527
(State or Other Jurisdiction<br>of Incorporation) (Commission File<br>Number) (IRS Employer<br>Identification No.)
833 West South Boulder Road, Louisville, CO 80027-2452
(Address of Principal Executive Offices; Zip Code)
Registrant’s telephone number, including area code: (303) 222-3600
(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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

Title of each class Trading Symbol(s) Name of each exchange on which registered
Class A Common Stock GAIA NASDAQ Global Market

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter).

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. ☐

Item 2.02 Results of Operations and Financial Condition.

On August 1, 2022, Gaia issued a press release announcing results for its quarter ended June 30, 2022. A copy of the press release is attached as Exhibit 99.1 to this Current Report.

In accordance with General Instruction B.2 of Form 8-K, the information contained in this Item 2.02 and in Exhibit 99.1 shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference into any of the Registrant’s filings under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in any such filing.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit No. Description of Exhibit
99.1 Press Release issued by Gaia on Aug 1, 2022
104 Cover Page Interactive Data File

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 hereunto duly authorized.

GAIA, INC.

By:  /s/ Paul Tarell Name: Paul Tarell Title: Chief Financial Officer

Date: August 1, 2022

gaia-ex991_25.htm

EX 99.1

Gaia Reports Second Quarter 2022 Results

Eighth Consecutive Quarter of Positive Earnings and EBITDA

BOULDER, CO, August 1, 2022 — Gaia, Inc. (NASDAQ: GAIA), a conscious media and community company, reported financial results for the second quarter ended June 30, 2022.

Highlights

Established technology independence and began operating on Gaia owned hardware
Eighth consecutive quarter of positive earnings and EBITDA, with Q2 EBITDA margins over 20%
--- ---

“The spring marked a return to the seasonal patterns we have historically seen in our new member acquisition trends,” said Paul Tarell, Gaia’s CFO. “This resulted in less quarterly member additions since the pandemic began in March of 2020. Despite this shift we continued our financial discipline by delivering strong EBITDA margins while maintaining profitability. With the completion of our 18-month project to enable technology independence and ongoing financial discipline we remain well-positioned to achieve the long-term vision of our company.”

First Quarter 2022 Financial Results

Revenues increased 7% to $20.7 million from $19.4 million in the year-ago quarter, with an ending member count of 792,000 as of June 30, 2022, compared to 770,200 as of June 30, 2021.

Gross profit in the second quarter increased to $18.0 million compared to $16.9 million in the year-ago quarter. Gross margin decreased slightly to 86.7% from 87.1% in the year ago quarter primarily as a result of increased content amortization.

Total operating expenses were $17.7 million or 85% of revenues compared to $16.2 million or 84% of revenues in the year-ago quarter.

EBITDA improved to $4.2 million compared to $3.9 million in the year ago quarter, with EBITDA margin over 20%.

Net income from continuing operations was $0.1 million or $0.01 per share compared to $0.6 million or $0.03 per share in the year ago quarter. The slight decline reflects the incremental intangible asset amortization and operating expenses related to the integration of Yoga International, an acquisition that was completed at the end of December 2021.

Cash flows from operations was $2.5 million for the second quarter. Gaia’s cash balance as of June 30, 2022, was $6.2 million.

Conference Call

Date: Monday, August 1, 2022

Time: 4:30 p.m. Eastern time (2:30 p.m. Mountain time)

Toll-free dial-in number: 1-888-220-8451

International dial-in number: 1-323-794-2588

Conference ID: 2614556

Please call the conference telephone number 5-10 minutes prior to the start time. An operator will register your name and organization. If you have any difficulty connecting with the conference call, please contact Gateway Group at (949) 574-3860.

The conference call will be broadcast live and available for replay here and via ir.gaia.com.

A telephonic replay of the conference call will be available after 7:30 p.m. Eastern time on the same day through August 15, 2022.

Toll-free replay number: 1-844-512-2921

International replay number: 1-412-317-6671

Replay ID: 2614556

About Gaia

Gaia is a member-supported global video streaming service and community that produces and curates conscious media through four primary channels—Seeking Truth, Transformation, Alternative Healing and Yoga—in four languages (English, Spanish, French and German) to its members in 185 countries. Gaia’s library includes over 10,000 titles, 80% of which is exclusive to Gaia, and approximately 75% of viewership is generated by content produced or owned by Gaia. Gaia is available on Apple TV, iOS, Android, Roku, Chromecast, and sold through Amazon Prime Video and Comcast Xfinity. For more information about Gaia, visit www.gaia.com.

Company Contact:

Paul Tarell

Chief Financial Officer

Gaia, Inc.

Investors@gaia.com

Investor Relations:

Gateway Group, Inc.

Cody Slach

(949) 574-3860

GAIA@gatewayir.com

GAIA, INC.

Condensed Consolidated Statements of Operations

For the Three Months Ended June 30, For the Six Months Ended June 30,
(in thousands, except per share data) 2022 2021 2022 2021
Revenues, net $ 20,720 $ 19,443 $ 42,551 $ 38,339
Cost of revenues 2,759 2,509 5,664 4,947
Gross profit 17,961 16,934 36,887 33,392
Gross profit margin 86.7 % 87.1 % 86.7 % 87.1 %
Expenses:
Selling and operating 15,869 14,738 32,654 29,276
Corporate, general and administration 1,794 1,501 3,579 2,997
Acquisition costs 49
Total operating expenses 17,663 16,239 36,282 32,273
Income from operations 298 695 605 1,119
Interest and other expense, net (50 ) (52 ) (110 ) (118 )
Income before income taxes 248 643 495 1,001
Provision for (benefit from) income taxes
Income from continuing operations 248 643 495 1,001
Loss from discontinued operations (132 ) (293 )
Net income $ 116 $ 643 $ 202 $ 1,001
Earnings per share:
Basic
Continuing operations $ 0.01 $ 0.03 $ 0.02 $ 0.05
Discontinued operations (0.01 ) (0.01 )
Basic earnings per share $ $ 0.03 $ 0.01 $ 0.05
Diluted
Continuing operations $ 0.01 $ 0.03 $ 0.02 $ 0.05
Discontinued operations (0.01 ) (0.01 )
Diluted earnings per share $ $ 0.03 $ 0.01 $ 0.05
Weighted-average shares outstanding:
Basic 20,788 19,268 20,627 19,235
Diluted 20,795 19,810 20,795 19,786
EBITDA* $ 4,163 $ 3,927 $ 8,216 $ 7,450

* See definition and reconciliation below.

GAIA, INC.

Summary of Cash Flows

For the Three Months Ended June 30, For the Six Months Ended June 30,
(in thousands) 2022 2021 2022 2021
Net cash provided by (used in):
Operating activities - continuing operations $ 2,523 $ 4,252 $ 6,687 $ 9,440
Operating activities - discontinued operations 454 293
Investing activities (4,591 ) (4,205 ) (10,419 ) (8,979 )
Financing activities (3 ) 647 (49 ) 673
Net change in cash $ (1,617 ) $ 694 $ (3,488 ) $ 1,134

Reconciliation of Net Income to EBITDA and Adjusted EBITDA

For the Three Months Ended June 30, For the Six Months Ended June 30,
(in thousands) 2022 2021 2022 2021
Net income $ 116 $ 643 $ 202 $ 1,001
Interest expense, net 50 52 110 118
Provision for (benefit from) income taxes
Depreciation and amortization expense 3,997 3,232 7,904 6,331
EBITDA 4,163 3,927 8,216 7,450
Acquisition costs 49
Share-based compensation expense 389 90 929 703
Discontinued operations (132 ) (293 )
Adjusted EBITDA $ 4,420 $ 4,017 $ 8,901 $ 8,153

EBITDA represents net income before interest expense, provision for income taxes, other income, depreciation and amortization. Adjusted EBITDA is defined as EBITDA further adjusted to remove acquisition costs, share-based compensation expense, and the results of discontinued operations. EBITDA and Adjusted EBITDA do not represent net income, as that term is defined under GAAP, and should not be considered as an alternative to net income as an indicator of our operating performance.

Additionally, EBITDA and Adjusted EBITDA are not intended to be measures of free cash flow available for management or discretionary use as such measures do not consider certain cash requirements such as capital expenditures, tax payments and debt service requirements. EBITDA and Adjusted EBITDA as presented herein are not necessarily comparable to similarly titled measures.

GAIA, INC.

Condensed Consolidated Balance Sheets

June 30, December 31,
(in thousands, except share and per share data) 2022 2021
ASSETS
Current assets:
Cash $ 6,195 $ 10,269
Accounts receivable 2,972 2,728
Prepaid expenses and other current assets 2,278 1,986
Total current assets 11,445 14,983
Media library, software and equipment, net 52,618 50,558
Right-of-use lease asset, net 7,486 7,871
Real estate, investment and other assets, net 31,002 31,394
Goodwill 28,870 28,870
Total assets $ 131,421 $ 133,676
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Accounts payable, accrued and other liabilities $ 11,604 $ 14,962
Deferred revenue 15,218 14,847
Total current liabilities 26,822 29,809
Long-term mortgage, net 6,035 6,109
Long-term lease liability 6,865 7,234
Deferred taxes 309 309
Total liabilities 40,031 43,461
Total shareholders' equity 91,390 90,215
Total liabilities and shareholders' equity $ 131,421 $ 133,676

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