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PULM · 10-Q filed August 13, 2026

PULM earnings analysis

What we found in PULM's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Pulmatrix's Q2 2026 diluted EPS loss improved to $(0.29) from $(0.42) a year earlier, aided by a 33% reduction in G&A, but the company remains financially fragile. Cash and cash equivalents were approximately $2.2 million, plus $0.7 million of restricted cash, and management disclosed substantial going-concern doubt absent completion of the proposed merger. No numeric revenue, EPS, cash-flow, or segment guidance was provided; the merger is anticipated to close in Q3 2026.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

EPS loss improved year over year
Diluted EPS was $(0.29) in Q2 2026, improving from $(0.42) in Q2 2025 and $(0.32) in Q1 2026. Net loss attributable to common stockholders was $1.052 million.
Lower G&A reduced losses
General and administrative expense declined 33% year over year, helping reduce the quarterly loss to $1.052 million.
Cash position supports near-term operations
The company reported approximately $2.2 million of cash and cash equivalents plus $0.7 million of restricted cash as of June 30, 2026.
Merger process remains active
The proposed Eos SENOLYTIX merger is anticipated to close in Q3 2026, subject to customary closing conditions.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Going-concern and liquidity risk
Cash and cash equivalents were approximately $2.2 million as of June 30, 2026, with an additional $0.7 million of restricted cash. Management stated that without the merger, forecasted negative operating cash flows create substantial doubt about the company's ability to continue as a going concern after one year from issuance of the financial statements.
Merger execution risk
The company said its future operations are highly dependent on successfully consummating the merger; if it is not completed, Pulmatrix may pursue other strategic alternatives or dissolution and liquidation. The anticipated closing is in Q3 2026 and remains subject to customary conditions.
Transaction and geopolitical risks
The filing incorporates new or expanded risk disclosures from the August 3, 2026 S-4, including risks related to the proposed reverse stock split and the combined company. The filing also cites geopolitical conflicts, including Russia-Ukraine and Middle East conflicts, as potential sources of supply-chain and business disruption.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$-0.29
Guidance

What they said about what is next.

No numeric revenue or EPS guidance was provided. Management stated that the proposed Eos SENOLYTIX merger is anticipated to close in the third quarter of 2026, subject to customary conditions, and that cash is expected to fund operations at least through the anticipated closing.

How we read the filing overall

The filing reads worse than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · June 16, 2026
Pulmatrix, Inc. reported a net loss of $5.16 million for the year ended December 31, 2025, reflecting improved performance compared to a net loss of $9.56 million in 2024. The company had no revenue for 2025, down from…
10-Q · May 15, 2026
Pulmatrix, Inc. reported net losses of $1.17 million and a diluted EPS of -$0.32 for Q1 2026, showing an improvement compared to net losses of $1.81 million and -$0.51 EPS in Q1 2025. Operating expenses decreased…
10-K · February 26, 2026
Pulmatrix describes itself as a clinical-stage inhaled therapeutics company built on its iSPERSE™ dry powder platform and is pursuing a strategic transaction (Merger with Cullgen) while pausing internal clinical…
10-Q · October 16, 2025
Pulmatrix reported Q3 2025 results with no revenue and a smaller loss: net loss was $(877) (EPS $(0.24)) versus a net loss of $(2,587) (EPS $(0.71)) in Q3 2024. Management materially reduced operating spend (Q3…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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