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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): July 26, 2023
     
NETCAPITAL INC.
(Exact name of registrant as specified in its charter)
     
Utah 001-41443 87-0409951
(State or other jurisdiction of incorporation) (Commission File No.) (I.R.S. Employer Identification No.)
     
State Street Financial Center, 1 Lincoln Street, Boston, Massachusetts 02111
(Address of principal executive offices)     (Zip Code)
     
782-925-1700
(Registrant's telephone number, including area code)
   Not Applicable  
(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:
 
[ ] 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))

 

Title of each class   Trading symbol(s)   Name of each exchange on which registered
Common Stock, $0.001 par value per share   NCPL   The Nasdaq Stock Market LLC

 

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 July 26, 2023, Netcapital Inc. (the “Company”) issued a press release announcing financial results for the year ended April 30, 2023. The text of the press release is furnished as Exhibit 99.1 to this current report.

 

The information in this Item 2.02 and Exhibit 99.1 hereto shall not be deemed “filed” for the purposes of or otherwise subject to the liabilities under Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Unless expressly incorporated into a filing of the Company under the Securities Act of 1933, as amended, or the Exchange Act, the information contained in this Item 2.02 and Exhibit 99.1 hereto shall not be incorporated by reference into any Company filing, whether made before or after the date hereof, regardless of any general incorporation language in such filing.

 

Item 9.01 Financial Statements and Exhibits

 

(d) Exhibits.

 

Exhibit No.   Description
     
99.1   Press Release dated July 26, 2023.

 

 

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.

 

  Netcapital Inc.
  (Registrant)
     
Date: July 26, 2023 By: /s/ Coreen Kraysler
  Coreen Kraysler
    Chief Financial Officer

 

 

 

 

 Exhibit 99.1

Netcapital Announces Revenue Growth of 55% for Fiscal Year 2023

 

Investor conference call to be held tomorrow, July 27, 2023, at 10:00 a.m. ET

 

 

BOSTON, MA – July 26, 2023 – Netcapital Inc. (Nasdaq: NCPL, NCPLW) (the “Company”), a digital private capital markets ecosystem, today announced financial results for its fourth quarter and fiscal year 2023 ended April 30, 2023.

 

“Fiscal 2023 marked a year of strong performance, highlighted by revenue growth of 55% and operating income of more than $2 million,” said Martin Kay, CEO of Netcapital Inc. “The value proposition of our business is becoming more evident as we continue to build scale and deliver a superior experience at a lower cost for issuers. We expect to offer secondary trading in private equities later in this year, a liquidity model that we believe will support expansion of both our investor and issuer communities, and generate a potential new revenue stream for Netcapital. As a back-to-back winner of the Fintech Breakthrough Award in 2022 and 2023, our brand is well-recognized for innovation and excellence, and well-positioned for value creation.”

 

 

Fiscal Year 2023 Highlights

 

●        Revenue growth of 55% year-over-year to $8.5 million as compared to $5.5 million in fiscal 2022

●        Operating income of $2.3 million compared to an operating loss of $1.0 million in fiscal year 2022

●        Paid down $1 million in debt, closed two underwritten public offering for aggregate gross proceeds of $6.7 million, and uplisted to Nasdaq in July 2022

 

 

For additional disclosure regarding operating results, please refer to the Annual Report on Form 10-K for the period ended April 30, 2023, which has been filed with the U.S. Securities and Exchange Commission.

 

Conference Call Information

 

The Company will host an investor conference call at 10:00 a.m. ET tomorrow, July 27, 2023.

 

Participant access: 844-985-2012 or 973-528-0138

Conference entry code: 398497

 

For those unable to participate in the live call, a replay will be made available in the Investors section of the Company’s website.

 

About Netcapital Inc.

 

Netcapital Inc. is a fintech company with a scalable technology platform that allows private companies to raise capital online and provides private equity investment opportunities to investors. The company's consulting group, Netcapital Advisors, provides marketing and strategic advice and takes equity positions in select companies with disruptive technologies. The Netcapital funding portal is registered with the U.S. Securities & Exchange Commission (SEC) and is a member of the Financial Industry Regulatory Authority (FINRA), a registered national securities association.

 

 

Investor Contact

 

800-460-0815 

[email protected]

 

 

 

 

NETCAPITAL INC.

Consolidated Balance Sheets

 

       
Assets:  April 30, 2023  April 30, 2022
Cash and cash equivalents  $569,441   $473,925 
 Related party receivable   —      668 
Accounts receivable, net   1,388,500    2,433,900 
Prepaid expenses   583,030    5,694 
Total current assets   2,540,971    2,914,187 
           
Deposits   6,300    6,300 
Note receivable – related parties   202,000    202,000 
Purchased technology   15,875,297    15,536,704 
Investment in affiliate   240,080    240,080 
Equity securities at fair value   22,955,445    12,861,253 
Total assets  $41,820,093   $31,760,524 
           
Liabilities and Stockholders’ Equity          
Current liabilities:          
Accounts payable          
Trade  $578,331   $536,508 
Related party   75,204    378,077 
Accrued expenses   285,065    229,867 
Stock subscription payable   10,000    33,400 
Deferred revenue   661    2,532 
Interest payable   98,256    222,295 
Income taxes payable   174,000    —   
Deferred tax liability, net   1,657,000    977,000 
Related party debt   15,000    22,860 
Secured note payable   350,000    1,400,000 
Current portion of SBA loans   1,885,800    1,890,727 
Loan payable - bank   34,324    34,324 
Convertible notes payable   —      300,000 
Total current liabilities   5,163,641    6,027,590 
           
Long-term liabilities:          
Long-term SBA loans, less current portion   500,000    495,073 
Total Liabilities   5,663,641    6,552,663 
           
Commitments and contingencies   —      —   
           
Stockholders’ equity:          
Common stock, $.001 par value; 900,000,000 shares authorized, 6,440,527 and 2,934,344 shares issued and outstanding   6,441    2,934 
Capital in excess of par value   30,500,944    22,479,769 
 Shares to be issued   183,187    244,250 
Retained earnings   5,465,880    2,510,908 
Total stockholders’ equity   36,156,452    25,237,861 
Total liabilities and stockholders’ equity  $41,820,093   $31,760,524 

 

 

 

 

 

 

NETCAPITAL INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

 

 

 

       
   Year Ended  Year Ended
   April 30, 2023  April 30, 2022
       
Revenues  $8,493,985   $5,480,835 
Costs of services   85,038    110,115 
Gross profit   8,408,947    5,370,720 
           
Costs and expenses:          
Consulting expense   589,349    892,567 
Marketing   85,482    95,753 
Rent   75,052    47,670 
Payroll and payroll related expenses   3,646,490    3,763,845 
General and administrative costs   1,740,698    1,602,031 
Total costs and expenses   6,137,071    6,401,866 
Operating income (loss)   2,271,876    (1,031,146)
           
Other income (expense):          
Interest expense   (93,842)   (126,372)
Debt forgiveness   —      1,904,296 
Gain on debt conversion   224,260    —   
Amortization of intangible assets   (96,407)   —   
Realized loss on sale of investment   (406,060)   —   
Unrealized gain on equity securities   1,857,500    3,275,745 
Other income   51,645    25,007 
Total other income   1,537,096    5,078,676 
Net income before taxes   3,808,972    4,047,530 
           
Income tax expense   854,000    544,000 
Net income  $2,954,972   $3,503,530 
           
Basic earnings per share  $0.63   $1.31 
Diluted earnings per share  $0.63   $1.27 
           
Weighted average number of common shares outstanding:          
Basic   4,677,214    2,666,173 
Diluted   4,677,464    2,748,480 

 

 

 

The information contained herein includes forward-looking statements. These statements relate to future events or to our future financial performance, and involve known and unknown risks, uncertainties and other factors that may cause our actual results to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. You should not place undue reliance on forward-looking statements since they involve known and unknown risks, uncertainties and other factors which are, in some cases, beyond our control and which could, and likely will, materially affect actual results, levels of activity, performance or achievements. Any forward-looking statement reflects our current views with respect to future events and is subject to these and other risks, uncertainties and assumptions relating to our operations, results of operations, growth strategy and liquidity. We assume no obligation to publicly update or revise these forward-looking statements for any reason, or to update the reasons actual results could differ materially from those anticipated in these forward-looking statements, even if new information becomes available in the future.

 

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