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AgriFORCE Growing | 10-K: FY2023 Annual Report

SEC ·  Apr 2 10:17

Summary by Moomoo AI

AgriFORCE Growing, a company listed on the US stock market, has reported a series of financial activities involving debentures and warrants for the year ended December 31, 2023. The company issued Third and Fourth Tranche Debentures totaling $2,750,000 each, with the Third Tranche convertible at $2.62 per share and the Fourth Tranche at $0.90 per share. The issuance of these debentures triggered down round provisions, adjusting the exercise prices of earlier tranches to match the latest lower prices. AgriFORCE Growing incurred transaction costs of $31,915 and $30,040 for the Third and Fourth Tranches, respectively. The Debentures carry an interest rate that escalates from 5% to 8% over time, with principal repayments structured in 25 equal installments. The company also recorded a loss on debt extinguishment of $680,935 due to the conversion...Show More
AgriFORCE Growing, a company listed on the US stock market, has reported a series of financial activities involving debentures and warrants for the year ended December 31, 2023. The company issued Third and Fourth Tranche Debentures totaling $2,750,000 each, with the Third Tranche convertible at $2.62 per share and the Fourth Tranche at $0.90 per share. The issuance of these debentures triggered down round provisions, adjusting the exercise prices of earlier tranches to match the latest lower prices. AgriFORCE Growing incurred transaction costs of $31,915 and $30,040 for the Third and Fourth Tranches, respectively. The Debentures carry an interest rate that escalates from 5% to 8% over time, with principal repayments structured in 25 equal installments. The company also recorded a loss on debt extinguishment of $680,935 due to the conversion of First Tranche Debentures into shares. Additionally, investors converted a total of $6,543,721 of principal and interest into shares, resulting in a loss of $1,190,730 for the company. AgriFORCE Growing recorded $7,963,299 of accretion interest for the year. The company's derivative liabilities include various tranches of warrants with fair values significantly reduced from the previous year. The fair value of the First Tranche Debentures' convertible feature also decreased to $164,000 from $1,457,000 in the previous year. In terms of share capital, AgriFORCE Growing issued shares for cash and private placement, and recorded share-based compensation worth $97,094. The company's stock option plan saw activity with new grants and cancellations, resulting in 76,114 options outstanding at the end of the year.
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