Company: ENTXW
Filing Date: 2025-05-09
Form Type: 10-Q
Source: 0001178913-25-001674
Chunk: 99

Company: Entera Bio Ltd.
Filing Date: 2025-05-09
Form: 10-Q
Item: Part II, Item 8
Chunk 99
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 and our consolidated financial statements and related notes included in the 2024 Annual Report for accounting policies and related estimates we believe are the most critical to understanding our consolidated financial statements, financial condition and results of operations and which require complex management judgment and assumptions, or involve uncertainties. The preparation of consolidated financial statements also requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, expenses and related disclosures. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances. There have been no changes to our critical accounting policies or their application since the date of the 2024 Annual Report.

                    Recently Issued Accounting Pronouncements

                    Certain recently issued accounting pronouncements are discussed in Note 2 to the unaudited condensed consolidated financial statements included elsewhere in this Quarterly Report.

                  ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
                   
                  Not required for smaller reporting companies.
                  
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                  ITEM 4. CONTROLS AND PROCEDURES

                    Evaluation of Disclosure Controls and Procedures

                    Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of March 31, 2025, which we refer to as the Evaluation Date. Based on such evaluation, those officers have concluded that, as of the Evaluation Date, our disclosure controls and procedures were effective.

                  Changes in Internal Control over Financial Reporting
                   
                  There have been no changes in our internal control over financial reporting that occurred during the last fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
                   
                  PART II – OTHER INFORMATION.
                   
                  ITEM 1. LEGAL PROCEEDINGS
                   
                  We are not currently a party to any material legal proceedings.
                   
                  ITEM 1A. RISK FACTORS

                    There have been no material changes with respect to the risk factors disclosed in Part I, Item 1A. of our 2024 Annual Report.

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                   ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
                   
                  None.
                   
                  ITEM 3. DEFAULTS UPON SENIOR SECURITIES