0001414767 false 0001414767 2022-09-12 2022-09-12 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

 

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): September 12, 2022
     
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)
     
(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))

 

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, $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 September 12, 2022, Netcapital Inc. (the “Company”) issued a press release announcing financial results for the period ended July 31, 2022. 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 September 12, 2022.
     

 

 

 
 

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.
     
Date: September 11, 2022 By: /s/ Cecilia Lenk
    Cecilia Lenk
    Chief Executive Officer

 

 

Exhibit 99.1

 

Netcapital Inc. Announces Revenue Growth of 114% for First Quarter of Fiscal 2023

 

Conference call to be held tomorrow, September 13, 2022, at 10:00 a.m. ET

 

 

BOSTON, MA – September 12, 2022 – Netcapital Inc. (Nasdaq: NCPL, NCPLW) (the “Company”), a digital private capital markets ecosystem, today announced financial results for the first quarter of fiscal year 2023 ended July 31, 2022.

 

“Our uplisting to Nasdaq in July was a fantastic way to kick off our new fiscal year, and we welcome our new shareholders and appreciate the investor interest we are receiving,” said Dr. Cecilia Lenk, CEO of Netcapital Inc. “We are pleased to deliver strong first quarter results and look forward to a productive year ahead.”

 

Jason Frishman, CEO of Netcapital Funding Portal Inc., commented, “We kicked off our fiscal year 2023 with strong momentum on our platform, surpassing 100,000 users. We believe the activity on our portal illustrates the key competitive advantages we offer over other online capital raising platforms – a comprehensive suite of services, scalable technology platform, and high-value consulting for issuers, plus the ability of investors to invest from virtually anywhere in the world, at almost any time, with just a few clicks.”

 

First Quarter Fiscal 2023 Financial Highlights

 

●       Revenue growth of 114% year-over-year to $1.3 million

●       Positive operating income compared to operating loss of $1.1 million in the year-ago quarter

●       Equity securities at fair value totaled $13.5 million at July 31, 2022, compared to $9.6 million one year ago, an increase of 41%

●       Cash and cash equivalents of $2.6 million at July 31, 2022

●       Paid down $1 million in debt

●       Closed a $5 million underwritten public offering

 

Conference Call Information

 

The Company will host an investor conference call tomorrow, September 13, 2022, at 10:00 a.m. ET.

 

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

Entry code: 747753

 

 
 

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

 

For additional disclosure regarding operating results, please refer to the Quarterly Report on Form 10-Q for the period ended July 31,2022, which has been filed with the Securities and Exchange Commission.

 

 

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.

 
 

 

NETCAPITAL INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

       
       
Assets:  July 31, 2022 (Unaudited)  April 30, 2022 (Audited)
  Cash and cash equivalents  $2,556,170   $473,925 
  Related party receivable   668    668 
  Accounts receivable, net   2,154,700    2,433,900 
  Prepaid expenses   41,536    5,694 
Total current assets   4,753,074    2,914,187 
           
  Deposits   6,300    6,300 
 Notes receivable – related parties   202,000    202,000 
 Purchased technology, net   15,515,623    15,536,704 
 Investment in affiliate   240,080    240,080 
 Equity securities at fair value   13,455,193    12,861,253 
Total assets  $34,172,270   $31,760,524 
           
Liabilities and Stockholders' Equity          
Current liabilities:          
  Accounts payable          
   Trade  $457,826   $536,508 
   Related party   75,204    378,077 
  Accrued expenses   173,161    229,867 
  Stock subscription payable   33,400    33,400 
  Deferred revenue   602    2,532 
  Interest payable   247,899    222,295 
  Deferred tax liability, net   680,000    977,000 
  Related party debt   19,660    22,860 
  Secured note payable   400,000    1,400,000 
  Current portion of SBA loans   1,893,719    1,890,727 
  Loan payable - bank   34,324    34,324 
  Convertible notes payable   —      300,000 
Total current liabilities   4,015,795    6,027,590 
           
Long-term liabilities:          
  Long-term SBA loans, less current portion   492,081    495,073 
Total liabilities   4,507,876    6,522,663 
           
Commitments and contingencies   —      —   
           
Stockholders' equity:          
  Common stock, $.001 par value; 900,000,000 shares authorized, 4,272,677 and 2,934,344 shares issued and outstanding   4,273    2,934 
 Shares to be issued   244,250    244,250 
 Capital in excess of par value   26,840,486    22,479,769 
 Retained earnings   2,575,385    2,510,908 
Total stockholders' equity   29,664,394    25,237,861 
Total liabilities and stockholders' equity  $34,172,270   $31,760,524 

 

 
 

          
 NETCAPITAL INC.
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(UNAUDITED)
       
    Three Months Ended    Three Months Ended 
    July 31, 2022    July 31, 2021 
           
Revenues  $1,340,573   $625,187 
Costs of services   21,063    28,305 
Gross profit   1,319,510    596,882 
           
Costs and expenses:          
Consulting expense   125,611    316,631 
Marketing   7,780    21,826 
Rent   17,212    12,130 
Payroll and payroll related expenses   769,940    927,333 
General and administrative costs   392,297    395,052 
               Total costs and expenses   1,312,840    1,672,972 
Operating income (loss)   6,670    (1,076,090)
           
Other income (expense):          
Interest expense   (36,312)   (35,245)
Gain on debt conversion   224,260    —   
Amortization of intangible assets   (21,081)   —   
Realized loss on sale of investment   (406,060)   —   
Unrealized gain on equity securities   —      3,275,745 
Total other income (expense)   (239,193)   3,240,500 
               Net income (loss) before taxes   (232,523)   2,164,410 
Income tax expense (benefit)   (297,000)   707,000 
Net income  $64,477   $1,457,410 
           
Basic earnings per share  $0.02   $0.66 
Diluted earnings per share  $0.02   $0.65 
           
Weighted average number of common shares outstanding:          
Basic   3,168,547    2,206,118 
Diluted   3,171,397    2,241,675 

 

 
 

 

 

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.

 

Investor Contact

 

800-460-0815 

[email protected]