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8-K

Lifeloc Technologies, Inc (LCTC)

8-K 2021-03-31 For: 2021-03-30
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Added on April 06, 2026

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

Pursuant to Section 13 or 15(d) of the SecuritiesExchange Act of 1934

Date of Report (Date of earliest event reported):  March30, 2021

LIFELOC TECHNOLOGIES, INC.

(Exact name of registrant as specified inits charter)

Colorado 000-54319 84-1053680
(State or other jurisdiction of incorporation) (Commission File Number) (IRS Employer Identification Number)
12441 West 49th Ave., Unit 4
--- ---
Wheat Ridge, CO 80033
(Address of Principal Executive Offices) (Zip Code)

(303) 431-9500

(Registrant’s telephone number, includingarea code)


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:

[_] 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))

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.  [_]

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 LCTC N/A
Item 2.02 Results of Operations and Financial Condition.
--- ---

On March 30, 2021, Lifeloc Technologies, Inc. (the “Company”) issued a press release announcing its operating results for the fiscal year ended 2020. This press release was made available on the Company’s website as of March 30, 2021. A copy of the press release is furnished herewith as Exhibit 99.1.

The information in this Form 8-K, including the exhibit attached hereto, is being “furnished” and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any Company filing under the Securities Act of 1933, as amended, unless expressly set forth by specific reference in such filing that such information is incorporated by reference therein.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

Exhibit No. Description


99.1 Press Release, dated March 30, 2021, issued by the Company






SIGNATURE

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.

Date:  March 31, 2021 LIFELOC TECHNOLOGIES, INC.
By: /s/ Vern D. Kornelsen
Chief Financial Officer and Secretary

Exhibit 99.1

LifelocReports 2020 Full Year Results

WHEAT RIDGE, Colo., March 30, 2021 -- Lifeloc Technologies, Inc. (OTC: LCTC), a global leader in the development and manufacturing of breath alcohol testing devices, has announced financial results for the 2020 fiscal year ended December 31, 2020.

2020Financial Highlights

Lifeloc Technologies posted annual net revenue of $6.357 million resulting in 2020 after tax net loss of $922 thousand, or a loss of $0.38 per diluted share. These results compare to net revenue of $8.752 million for 2019, with net income of $626 thousand, or $0.26 per diluted share. The 2019 results included a one-time gain of $225 thousand from a licensing settlement.

The COVID-19 global pandemic and the government ordered shutdowns that came along with the pandemic significantly impacted our business. These unprecedented circumstances caused a departure from Lifeloc’s consistent annual profitability and resulted in a 27% decline in revenues for 2020. This pandemic has impacted operations, adding costs while suppressing our workplace, law enforcement and international markets. Ironically, a recent study published online in the Journal of the American Medical Association Network shows an average increase in heavy alcohol drinking days of 19% during the pandemic and lockdown, indicating a greater need for Lifeloc products and potentially a pent-up market demand. On top of the pandemic, extended protests across the country impacted domestic law enforcement, diverting attention and funding. On a brighter note, with a greater emphasis on workplace hygiene, the pandemic did create openings and demonstrated the value of our hands-free Sentinel™ access control unit.

The Federal government’s response to the pandemic included efforts to stabilize the economy and employment. The most relevant program to Lifeloc was the Paycheck Protection Program (PPP). As previously reported in 2020, Lifeloc received a $465 thousand SBA guaranteed loan, which could be completely forgiven by the SBA if the proceeds were spent in accordance with the program rules. Lifeloc complied with this program and applied for forgiveness in 2020, which was granted by the SBA in early 2021. The financial impact of the forgiveness will be realized in the first quarter of 2021. The PPP program was quite successful in mitigating the negative effect of the significant demand suppression on cash flow from the pandemic while allowing Lifeloc to carefully reduce structural costs and retain critical personnel, thus enabling us to continue our product development efforts.

Lifeloc qualified for and received a round two PPP loan of $471 thousand in Q1 of 2021. As with the first loan, Lifeloc intends to comply with all requirements and will apply for forgiveness of this loan when the program conditions are satisfied and the opportunity to apply becomes available.

Despite all the challenges of 2020, Lifeloc has made substantial progress on several fronts toward our vision of becoming the leading company in real-time drug and alcohol detection and monitoring. In 2020, Lifeloc was audited and achieved first time accreditation under the ISO 17034 standards. As a result, our Plus 4™ alcohol simulator solution can now be called Certified Reference Solution. As a result, we now have a few additional state governments evaluating Lifeloc as a preferred vendor of these solutions to their various facilities. We believe we can manufacture and distribute this product more cost effectively than can the individual states.

Concerns over virus spread led to significant attention to the hygiene and safety of every activity in the marketplace, including breath alcohol testing. As previously reported, Lifeloc commissioned an independent third-party laboratory to test for any potential of viral cross contamination of test subjects using Lifeloc brand breath alcohol testers. The conclusion was there is no risk of viral cross contamination using Lifeloc brand breath alcohol testers, which has increased confidence in the Lifeloc brand.

Our new platform LX9 and LT7 devices were introduced late in 2019. Even in the difficult market conditions of 2020, the features and performance of the new L-series products has driven penetration and opened previously unaddressable market needs, such as requirements for a wide temperature range and fast customization in local languages. We expect that most L-series sales will be incremental to FC-series devices rather than replacing FC-series sales.

We continue to invest in the significant growth opportunities of alcohol monitoring and drug detection. The monitoring opportunity will be addressed primarily through the redesigned Real-Time Alcohol Detection and Reporting (R.A.D.A.R.^®^) device. Manufacture of the second generation R.A.D.A.R. 200 protype devices began in early 2020. Testing of these redesigned RADAR devices and integration with the monitoring system has been extensive, requiring additional modification before final release. This design has been finalized with several devices now in field testing and sales release planned very soon.

Rapid detection of drugs of abuse is the best convergence of current market need and Lifeloc’s capabilities, and therefore this is our most important goal. Additional resources are being deployed to finalizing the development of the SpinDx™ technology and the rapid, quantitative marijuana breathalyzer built on that platform. We have improved the detection sensitivity for delta-9-THC as well as the device robustness. Work continues to build this system into a device that can be used for roadside testing.

“2020 was a difficult year with the global pandemic adding costs and impacting demand and the way that we work,” commented Dr. Wayne Willkomm, President and CEO. “We hope to see the continued pickup of our general business conditions as well as the broader adoption of the new LX platform and the imminent release of the redesigned R.A.D.A.R 200 devices return Lifeloc to growth and profitability. Following the release of the R.A.D.A.R. 200 device, the next big milestone for Lifeloc will be the commercialization of the SpinDx platform. Speeding the SpinDx commercialization will be prioritized even at the expense of short-term profitability.”

About Lifeloc Technologies

Lifeloc Technologies, Inc. (OTC: LCTC) is a trusted U.S. manufacturer of evidential breath alcohol testers and related training and supplies for Workplace, Law Enforcement, Corrections and International customers. Lifeloc stock trades over-the-counter under the symbol LCTC. We are a fully reporting Company with our SEC filings available on our web site, www.lifeloc.com.

Forward Looking Statements

This press release includes forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, which involve substantial risks and uncertainties that may cause actual results to differ materially from those indicated by the forward-looking statements. All forward-looking statements expressed or implied in this press release, including statements about our strategies, expectations about new and existing products, market demand, acceptance of new and existing products, technologies and opportunities, market size and growth, and return on investments in products and market, are based on information available to us on the date of this document, and we assume no obligation to update such forward-looking statements. Investors are strongly encouraged to review the section titled “Risk Factors” in our SEC filings.

EasyCal® and R.A.D.A.R.® are registered trademarks of Lifeloc Technologies, Inc.

Sentinel™ and Plus 4™ are trademarks of Lifeloc Technologies, Inc.

SpinDx™ is a trademark of Sandia Corporation.

Amy Evans

Lifeloc Technologies, Inc.

http://www.lifeloc.com

(303) 431-9500


LIFELOC TECHNOLOGIES, INC.

Balance Sheets

ASSETS
December 31,
CURRENT ASSETS: 2020 2019
Cash $ 2,195,070 $ 3,185,996
Accounts receivable, net 523,603 641,239
Inventories, net 2,498,126 1,986,299
Income taxes receivable 220,657 6,750
Prepaid expenses and other 77,962 18,857
Total current<br> assets 5,515,418 5,839,141
PROPERTY AND EQUIPMENT, at cost:
Land 317,932 317,932
Building 1,928,795 1,928,795
Real-time Alcohol Detection And Recognition<br> equipment and software 569,448 569,448
Production equipment, software and space modifications 958,785 976,621
Training courses 432,375 432,375
Office equipment, software and space modifications 216,618 208,986
Sales and marketing equipment and space modifications 226,356 232,600
Research and development equipment, software<br> and space modifications 190,818 172,429
Less accumulated depreciation (2,277,839 ) (1,959,541 )
Total property<br> and equipment, net 2,563,288 2,879,645
OTHER ASSETS:
Patents, net 144,702 145,323
Deposits and other 164,798 74,027
Deferred taxes 148,142 86,658
Total<br> other assets 457,642 306,008
Total<br> assets $ 8,536,348 $ 9,024,794
LIABILITIES<br> AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Accounts payable $ 333,851 $ 261,798
Term loan payable, current portion 46,936 44,879
Paycheck Protection loan payable 465,097
Customer deposits 155,295 214,031
Accrued expenses 266,266 290,458
Deferred revenue, current portion 41,053 45,874
Reserve for warranty expense 46,500 45,000
Total current<br> liabilities 1,354,998 902,040
TERM LOAN PAYABLE, net of current portion and
debt issuance costs 1,277,531 1,324,467
DEFERRED REVENUE, net of current portion 3,177 6,066
Total liabilities 2,635,706 2,232,573
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Common stock, no par value; 50,000,000 shares
authorized, 2,454,116 shares outstanding 4,633,655 4,603,304
Retained earnings 1,266,987 2,188,917
Total<br> stockholders' equity 5,900,642 6,792,221
Total<br> liabilities and stockholders' equity $ 8,536,348 $ 9,024,794

LIFELOC TECHNOLOGIES, INC.

Statements of Income

Years Ended December<br> 31,
REVENUES: 2020 2019
Product sales $ 6,122,348 $ 8,251,570
Royalties 148,398 411,111
Rental income 85,956 89,142
Total 6,356,702 8,751,823
COST OF SALES 4,176,156 4,815,820
GROSS PROFIT 2,180,546 3,936,003
OPERATING EXPENSES:
Research and development 1,007,297 1,038,227
Sales and marketing 1,074,249 1,240,773
General and administrative 1,254,503 1,175,788
Total 3,336,049 3,454,788
OPERATING INCOME (LOSS) (1,155,503 ) 481,215
OTHER INCOME (EXPENSE):
Settlement proceeds 225,199
Interest income 14,294 38,750
Interest expense (56,129 ) (57,802 )
Total (41,835 ) 206,147
NET INCOME (LOSS) BEFORE PROVISION FOR TAXES (1,197,338 ) 687,362
BENEFIT FROM (PROVISION FOR) FEDERAL AND STATE<br> INCOME TAXES 275,408 (61,536 )
NET INCOME (LOSS) $ (921,930 ) $ 625,826
NET INCOME (LOSS) PER SHARE, BASIC $ (0.38 ) $ 0.26
NET INCOME (LOSS) PER SHARE, DILUTED $ (0.38 ) $ 0.26
WEIGHTED AVERAGE SHARES, BASIC 2,454,116 2,454,116
WEIGHTED AVERAGE SHARES, DILUTED 2,454,116 2,454,116

LIFELOC TECHNOLOGIES, INC.

Statements of Stockholders’ Equity

Years<br> Ended December 31,
2020 2019
Total stockholders' equity,<br> beginning balances $ 6,792,221 $ 6,160,737
Common stock (no shares issued during periods):
Beginning balances 4,603,304 4,597,646
Stock based compensation expense related
to stock options 30,351 5,658
Ending balances 4,633,655 4,603,304
Retained earnings:
Beginning balances 2,188,917 1,563,091
Net income (loss) (921,930 ) 625,826
Ending balances 1,266,987 2,188,917
Total stockholders' equity, ending balances $ 5,900,642 $ 6,792,221

LIFELOC TECHNOLOGIES, INC.

Statements of Cash Flows

Years  Ended<br> December 31,
CASH FLOWS FROM OPERATING ACTIVITIES: 2020 2019
Net income (loss) $ (921,930 ) $ 625,826
Adjustments to reconcile net income (loss)<br> to net cash
provided from operating activities-
Depreciation and amortization 364,336 412,529
Provision for doubtful accounts, net change 24,000
Provision for inventory obsolescence,<br> net change 20,000 20,000
Deferred taxes, net change (61,484 ) (6,789 )
Reserve for warranty expense,<br> net change 1,500 5,000
Stock based compensation<br> expense related to
stock options 30,351 5,658
Changes in operating assets and liabilities-
Accounts receivable 93,636 33,897
Inventories (531,827 ) (715,692 )
Income taxes receivable (213,907 ) 83,879
Prepaid expenses and other (59,105 ) 16,298
Deposits and other (90,771 ) 66,425
Accounts payable 72,053 (81,985 )
Customer deposits (58,736 ) 194,766
Accrued expenses (24,192 ) 39,546
Deferred<br> revenue (7,710 ) (490 )
Net<br> cash provided from (used in)
operating<br> activities (1,363,786 ) 698,868
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, equipment and space<br> modifications (27,477 ) (256,906 )
Patent filing expense (18,796 )
Net<br> cash (used in) investing activities (46,273 ) (256,906 )
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from Paycheck Protection loan 465,097
Principal payments made<br> on term loan (45,964 ) (44,293 )
Net<br> cash provided from (used in)
financing<br> activities 419,133 (44,293 )
NET INCREASE (DECREASE) IN CASH (990,926 ) 397,669
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 3,185,996 2,788,327
CASH AND CASH EQUIVALENTS, END OF PERIOD $ 2,195,070 $ 3,185,996
SUPPLEMENTAL INFORMATION:
Cash paid for interest $ 55,045 $ 56,717
Cash paid for income<br> tax $ $ 38,000