February 27, 2006

DexCom, Inc. Announces 2005 Financial Results

SAN DIEGO--(BUSINESS WIRE)--DexCom, Inc. (NASDAQ:DXCM) today reported a net loss of $12.1 million and $30.8 million for the three and twelve months ended December 31, 2005 compared to $3.8 million and $13.9 million for the three and twelve months ended December 31, 2004. Net loss attributable to common stockholders was $12.1 million and $30.9 million for the three and twelve months ended December 31, 2005 compared to $4.6 million and $17.2 million for the three and twelve months ended December 31, 2004. Included in the net loss attributable to common stockholders was accretion to redemption value on DexCom's Series B, C, and D redeemable convertible preferred stock of $0 and $122,000 for the three and twelve months ended December 31, 2005 compared to $809,000 and $3.2 million for the three and twelve months ended December 31, 2004. Basic and diluted net loss per share was $0.48 and $1.63 for the three and twelve months ended December 31, 2005 compared to $1.98 and $7.51 for the three and twelve months ended December 31, 2004.

Research and development expense, excluding stock based compensation, increased $13.3 million to $25.5 million for the twelve months ended December 31, 2005, compared to $12.2 million for the twelve months ended December 31, 2004. The increase was primarily related to $7.7 million in increased manufacturing expenses, $3.7 million in higher development costs and $1.9 million in increased clinical and regulatory expense as we scaled our operations after completing our approval support trial and submitting our application for pre market approval (PMA) to the Food and Drug Administration (FDA). Included in the higher research and development spending were $6.4 million in higher material procurements including a $2.0 million loss on firm purchase commitments, $3.4 million in increased salary, fringe and temporary employee expenses, $1.2 million in greater product and tooling design costs, $1.0 million in higher clinical trial expense and $0.5 million in increased depreciation. To date, we have expensed purchases of material, some of which may be used to generate product sales, if and when we receive FDA approval.

Selling, general and administrative expense, excluding stock based compensation, increased $3.7 million to $5.1 million for the twelve months ended December 31, 2005, compared to $1.4 million for the twelve months ended December 31, 2004. The increase was primarily due to $1.4 million in initial marketing costs, $1.2 million related to expenses associated with operating as a public company and increased litigation expenses.

Conference Call

Management will hold a conference call starting at 4:30 pm (Eastern Time) today. The conference call will be concurrently webcast. The link to the webcast will be available on the DexCom Inc. website www.dexcom.com under the investor webcast section and will be archived for future reference. To listen to the conference call, please dial (800) 818-5264 (US/Canada) or (913) 981-4910 (International) and use the participant code "5466376" approximately five minutes prior to the start time.

Cautionary Statement Regarding Forward-Looking Statements

Our products have not yet been approved for sale. The regulatory approval process for our continuous glucose monitoring systems involves, among other things, successfully completing clinical trials and obtaining a pre-market approval, or PMA, from the FDA. The PMA process requires us to prove the safety and efficacy of our systems to the FDA's satisfaction. This process can be expensive and uncertain, and there is no guarantee that the PMA application we submitted for our three-day sensor, or any future submissions, will be approved by the FDA in any specific timeframe or at all. In addition, clinical testing of our products and eventual commercialization of our products are subject to all of the risks and uncertainties set forth in our registration statement and other reports filed with the Securities and Exchange Commission.

About DexCom, Inc.

DexCom, Inc., headquartered in San Diego, CA, is developing continuous glucose monitoring systems for people with diabetes.

                             DexCom, Inc.
                     (a development stage company)
                            BALANCE SHEETS


                                                 December 31,
                                         -----------------------------
                                             2005            2004
                                          ------------    ------------

Assets
Current assets:
  Cash and cash equivalents              $ 37,247,064    $ 27,229,208
  Short-term marketable securities,
   available-for-sale                      13,277,688              --
  Prepaid and other current assets            488,015          43,781
                                          ------------    ------------
Total current assets                       51,012,767      27,272,989

Property and equipment, net                 5,463,491       1,851,892
Restricted cash                               250,000         200,000
Deferred offering costs and other assets           --          33,000
                                          ------------    ------------
Total assets                             $ 56,726,258    $ 29,357,881
                                          ============    ============

Liabilities, redeemable convertible
 preferred stock and stockholders'
 equity (deficit)
Current liabilities:
  Accounts payable and accrued
   liabilities                           $  6,008,194    $  1,018,879
  Accrued payroll and related expenses        889,362         328,476
  Accrued clinical trials                     176,540         220,875
                                          ------------    ------------
Total current liabilities                   7,074,096       1,568,230

Deferred rent                                 240,099         125,241

Commitments and contingencies

Redeemable convertible Series B preferred
 stock, $0.001 par value, no shares and
 11,304,114 shares authorized, issued and
 outstanding at December 31, 2005 and
 2004, respectively.                               --      20,878,086
Redeemable convertible Series C preferred
 stock, $0.001 par value, no shares and
 13,043,478 shares authorized; no shares
 and 12,790,870 shares issued and
 outstanding at December 31, 2005 and
 2004, respectively.                               --      34,740,360
Redeemable convertible Series D preferred
 stock, $0.001 par value, no shares and
 8,700,000 shares authorized; no shares
 and 8,355,886 shares issued and
 outstanding at December 31, 2005 and
 2004, respectively.                               --      21,355,894

Stockholders' equity (deficit):
 Preferred stock, $0.001 par value,
  5,000,000 shares authorized; no shares
  issued and outstanding at December 31,
  2005 and 2004.                                   --              --
 Convertible Series A preferred stock,
  $0.001 par value, no shares and
  3,000,000 shares authorized; no shares
  and 3,000,000 issued and outstanding at
  December 31 2005 and 2004,
  respectively.                                    --           3,000
 Common stock, $0.001 par value,
  100,000,000 and 50,000,000 authorized;
  25,416,559 and 2,323,300 shares issued
  and outstanding December 31 2005 and
  2004, respectively.                          25,417           2,323
 Additional paid-in capital               134,257,379       6,218,012
 Deferred stock-based compensation         (1,084,214)     (2,648,336)
 Accumulated other comprehensive loss         (11,928)             --
 Deficit accumulated during the
  development stage                       (83,774,591)    (52,884,929)
                                          ------------    ------------
Total stockholders' equity (deficit)       49,412,063     (49,309,930)
                                          ------------    ------------
Total liabilities, redeemable
 convertible preferred stock and
  stockholders' equity (deficit)         $ 56,726,258    $ 29,357,881
                                          ============    ============



                             DEXCOM, INC.
                     (a development stage company)
                       STATEMENTS OF OPERATIONS


                    Three Months Ended         Twelve Months Ended
                       December 31,               December 31,
                ------------------------------------------------------
                    2005          2004         2005          2004
                        (Unaudited)                           
                 ------------  ------------ ------------- ------------
Costs and
 expenses:
  Research and
   development  $ 10,738,440  $ 3,056,145  $ 25,496,747  $ 12,178,728
  Selling,
   general and
   admin-
   istrative       1,549,489      440,301     5,146,998     1,439,700
  Stock-based
   compensation:
    Research and
     development     207,436      218,717     1,272,767       291,114
    Selling,
     general and
     admin-
     istrative       109,158       85,622       512,962       157,575
                 ------------  -----------  ------------  ------------
Total costs and
 expenses         12,604,523    3,800,785    32,429,474    14,067,117
Interest and
 other income        536,897       11,118     1,662,044       120,653
                 ------------  -----------  ------------  ------------
Net loss         (12,067,626)  (3,789,667)  (30,767,430)  (13,946,464)
Accretion to
 redemption
 value of Series
 B, Series C,
 and Series D
 redeemable
 convertible
 preferred
 stock                    --     (808,628)     (122,232)   (3,234,512)
                 ------------  -----------  ------------  ------------
Net loss
 attributable to
 common
 stockholders   $(12,067,626) $(4,598,295) $(30,889,662) $(17,180,976)
                 ============  ===========  ============  ============

Basic and
 diluted net
 loss per share
 attributable
 to common
 stockholders   $      (0.48) $     (1.98) $      (1.63) $      (7.51)
                 ============  ===========  ============  ============
Shares used to
 compute basic
 and diluted net
 loss per share
 attributable
 to common
 stockholders     25,373,769    2,318,459    18,944,208     2,286,320
                 ============  ===========  ============  ============


                                                          Period from
                                                         May 13, 1999
                                                          (inception)
                                                            through
                                                         December 31,
                                                         -------------
                                                             2005
                                                          ------------
Costs and expenses:
  Research and development                               $ 61,609,481
  Selling, general and administrative                      12,737,317
  Stock-based compensation:
    Research and development                                1,563,881
    Selling, general and administrative                       670,537
                                                          ------------
Total costs and expenses                                   76,581,216
Interest and other income                                   3,067,394
                                                          ------------
Net loss                                                  (73,513,822)
Accretion to redemption value of Series B, Series C,
 and Series D redeemable convertible preferred stock      (10,260,769)
                                                          ------------
Net loss attributable to common stockholders             $(83,774,591)
                                                          ============

Basic and diluted net loss per share attributable to
 common stockholders
Shares used to compute basic and diluted net loss per
 share attributable to common stockholders
 

CONTACT :
DexCom, Inc.
Steve Kemper
Chief Financial Officer
858-200-0200


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