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Document And Entity Information
6 Months Ended
Jun. 30, 2014
Aug. 07, 2014
Document Information [Line Items]    
Entity Registrant Name AmpliPhi Biosciences Corp  
Entity Central Index Key 0000921114  
Current Fiscal Year End Date --12-31  
Entity Filer Category Smaller Reporting Company  
Trading Symbol APHB  
Entity Common Stock, Shares Outstanding   187,159,093dei_EntityCommonStockSharesOutstanding
Document Type 10-Q/A  
Amendment Flag true  
Document Period End Date Jun. 30, 2014  
Document Fiscal Period Focus Q2  
Document Fiscal Year Focus 2014  
Amendment Description Amended Financial Statements The Company’s previously issued June 30, 2014 financial statements have been amended to: ⋅ reclassify its Series B Redeemable Convertible Preferred Stock from Stockholders’ Equity (Deficit) to temporary equity due to the stock’s redemption features. This adjustment resulted in a reclassification at June 30, 2014 of $1,337,000 of Stockholders’ Equity (Deficit) to Series B Redeemable Convertible Preferred Stock, including the par value of these shares of $87,000 and the accretion of the stock’s redemption value of $1,250,000. ⋅ recognize deferred revenue and deferred costs related certain sub-licensing agreements. This change resulted in a reduction in revenues of $209,000 and a reduction in G&A expense of $194,000 in the second quarter of 2014 and a reduction in revenues of $105,000 and a reduction in G&A expense of $161,000 for the six months ended June 30, 2014. ⋅ reclassify certain warrants issued in 2011 as liability instruments. These warrants were previously recorded by error as equity instruments. This adjustment resulted in the in the recording of a liability of $460,000 as of June 30, 2014. ⋅ adjust goodwill for the acquisitions of Biocontrol and SPH for acquired deferred tax liabilities and errors in previous reporting. This change resulted in an increase of $1,685,000 in goodwill related to the Biocontrol acquisition and $1,548,000 in goodwill related to the acquisition of SPH. ⋅ modify the key assumptions employed to value the compound derivative associated with the Series B Redeemable Convertible Preferred Stock and the Company’s 2013 warrants, under a Monte Carlo valuation model. The change in assumptions resulted in a $7,298,000 increase in the compound derivative liability and a $158,000 reduction in the warrant liability related to 2013 warrants. Gain on derivative liabilities was reduced by $1,499,000 and $844,000 for the second quarter of 2014 and the six months ended June 30, 2014, respectively. As a result of these corrections, the Company’s net income attributable to common stockholders for the second quarter of 2014, as amended, was reduced by $1,848,000 to $13,555,000. Net income per share attributable to common stockholders fell by $0.01 per share to $0.07 per share. Net income attributable to common stockholders for the six months ended June 30, 2014, as amended, fell by $1,440,000 to $1,934,000. Net income per share attributable to common stockholders was reduced by $0.01 per share to $0.01 per share for the period. The Company’s net loss attributable to common stockholders for the second quarter of 2013, as amended, increased by $(1,933,000) to $(14,746,000). The net loss per share attributable to common stockholders increased by $(0.02) per share to $(0.16) per share. The net loss attributable to common stockholders for the six months ended June 30, 2013, as amended, increased by $(1,959,000) to $(16,391,000). The net loss per share attributable to common stockholders increased by $(0.03) per share to $(0.21) per share for the period.