Company: IMRX
Filing Date: 2025-03-20
Form Type: 10-K
Source: 0001790340-25-000042
Chunk: 107

Company: Immuneering Corp
Filing Date: 2025-03-20
Form: 10-K
Item: Item 8
Chunk 107
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 and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ RSM US LLP

We have served as the Company's auditor since 2020.

Boston, Massachusetts

March 20, 2025

119

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

IMMUNEERING CORPORATION

CONSOLIDATED BALANCE SHEETS

December 31, 2024December 31, 2023AssetsCurrent assets:Cash and cash equivalents$36,144,720 $59,405,817 Marketable securities— 26,259,868 Prepaids and other current assets3,442,849 3,417,984 Total current assets39,587,569 89,083,669 Property and equipment, net1,122,865 1,400,582 Goodwill6,690,431 6,690,431 Intangible asset, net350,413 379,680 Right-of-use assets, net3,667,352 3,995,730 Other assets1,295,783 1,034,446 Total assets$52,714,413 $102,584,538 Liabilities and stockholders' equity  Current liabilities:  Accounts payable$1,958,536 $2,111,666 Accrued expenses4,973,129 5,173,960 Other liabilities233,665 259,770 Lease liabilities338,438 300,107 Total current liabilities7,503,768 7,845,