S-1
filed
Initial registration statement
Initial public filing submitted to start the SEC review process.
Follows DRS/A in the pre-IPO sequence.
Common Stock · Exchange Nasdaq · Ticker RZRA
NodThera Inc. (now Rezera Inc.) is conducting an IPO with shares offered in the UK under specific conditions, including to qualified investors or with prior consent. The filing includes audited financial statements through 2025, highlighting significant losses, negative cash flows, and a going concern uncertainty. Legal counsel includes Goodwin Procter LLP and Gibson, Dunn & Crutcher LLP, with Deloitte & Touche LLP as auditors.
2026-10-21 · 0001104659-26-117853
DRS/A
amended
Amended draft registration statement
Updated draft registration filed before the public launch.
Updates the prior DRS/A filing.
NodThera Inc.'s current filing provides detailed disclosures about its financial statements, including accounting policies for convertible preferred stock, net loss per share calculations, and recent accounting standard adoptions. The document highlights the company's net loss position, accounting for R&D tax incentives in the UK, and tax considerations. It also outlines the impact of new accounting standards like ASU 2023-09 and ASU 2025-10 on financial disclosures.
2026-09-22 · 0001104659-26-109665
DRS/A
amended
Amended draft registration statement
Updated draft registration filed before the public launch.
Updates the prior DRS filing.
NodThera Inc. disclosed detailed financial reporting policies in its DRS/A filing, emphasizing net loss per share calculations using the two-class method for convertible preferred stock. The filing highlights significant accounting changes, including the adoption of ASU 2023-09 (income tax disclosures), ASU 2023-07 (segment reporting), and ASU 2025-10 (government grants). The company reported net losses of $42.2M (2025) and $25.2M (2024), with diluted net loss per share at $16.33 and $10.43 respectively. The filing also details U.K. R&D incentive credits and tax accounting policies.
2026-08-21 · 0001104659-26-099672
DRS
filed
Draft registration statement
Draft registration filed confidentially before the public launch.
First tracked pre-IPO filing for this issuer.
NodThera Inc.'s filing details accounting policies related to net loss per share calculations, convertible preferred stock classification, and recent accounting standard adoptions. The company reports net losses for 2025 and 2024, with specific disclosures about diluted share calculations, dividend preferences, and tax implications. Recent accounting changes include improved tax disclosures (ASU 2023-09), segment reporting enhancements (ASU 2023-07), and government grant accounting (ASU 2025-10). The filing also addresses foreign currency translation, R&D incentives, and potential tax uncertainties.
2026-07-07 · 0001104659-26-081296