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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/16/24 Oncocyte Corp. 10-K 12/31/23 87:30M M2 Compliance LLC/FA |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 2.10M
2: EX-4.13 Instrument Defining the Rights of Security Holders HTML 34K
5: EX-10.28 Material Contract HTML 35K
6: EX-10.29 Material Contract HTML 35K
7: EX-10.30 Material Contract HTML 35K
3: EX-23.1 Consent of Expert or Counsel HTML 24K
4: EX-23.2 Consent of Expert or Counsel HTML 24K
11: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 37K
Awarded Compensation
8: EX-31.1 Certification -- §302 - SOA'02 HTML 31K
9: EX-31.2 Certification -- §302 - SOA'02 HTML 30K
10: EX-32.1 Certification -- §906 - SOA'02 HTML 26K
17: R1 Cover HTML 96K
18: R2 Consolidated Balance Sheets HTML 144K
19: R3 Consolidated Balance Sheets (Parenthetical) HTML 62K
20: R4 Consolidated Statements of Operations HTML 143K
21: R5 Consolidated Statements of Comprehensive Loss HTML 43K
22: R6 Consolidated Statements of Series A Redeemable HTML 96K
Convertible Preferred Stock and Shareholders'
Equity
23: R7 Consolidated Statements of Cash Flows HTML 133K
24: R8 Organization, Description of the Business and HTML 48K
Liquidity
25: R9 Summary of Significant Accounting Policies HTML 224K
26: R10 Business Combinations HTML 75K
27: R11 Right-Of-Use and Financing Lease Assets, Net, HTML 40K
Machinery and Equipment, Net, and Construction in
Progress
28: R12 Intangible Assets, Net HTML 51K
29: R13 Bank Loan HTML 40K
30: R14 Commitments and Contingencies HTML 107K
31: R15 Series A Redeemable Convertible Preferred Stock HTML 86K
and Shareholders? Equity
32: R16 Stock-Based Compensation HTML 128K
33: R17 Income Taxes HTML 81K
34: R18 Related Party Transactions HTML 62K
35: R19 Co-Development Agreement with Life Technologies HTML 28K
Corporation
36: R20 Discontinued Operations of Razor HTML 68K
37: R21 Subsequent Events HTML 46K
38: R22 Summary of Significant Accounting Policies HTML 281K
(Policies)
39: R23 Summary of Significant Accounting Policies HTML 112K
(Tables)
40: R24 Business Combinations (Tables) HTML 59K
41: R25 Right-Of-Use and Financing Lease Assets, Net, HTML 34K
Machinery and Equipment, Net, and Construction in
Progress (Tables)
42: R26 Intangible Assets, Net (Tables) HTML 46K
43: R27 Commitments and Contingencies (Tables) HTML 63K
44: R28 Stock-Based Compensation (Tables) HTML 88K
45: R29 Income Taxes (Tables) HTML 65K
46: R30 Discontinued Operations of Razor (Tables) HTML 63K
47: R31 Organization, Description of the Business and HTML 56K
Liquidity (Details Narrative)
48: R32 Schedule of Fair Value Measurement of Financial HTML 48K
Assets and Liabilities (Details)
49: R33 Schedule of Disaggregation of Revenue (Details) HTML 31K
50: R34 Schedule of Concentration of Risk (Details) HTML 34K
51: R35 Schedule of Consolidated Revenues Generated by HTML 36K
Unaffiliated Customers (Details)
52: R36 Schedule of Percentage of Consolidated Revenues HTML 39K
Attributable to Geographical Locations (Details)
53: R37 Schedule of Common Stock Computation of Diluted HTML 104K
Net Loss Per Share of Common Stock (Details)
54: R38 Summary of Significant Accounting Policies HTML 127K
(Details Narrative)
55: R39 Schedule of Fair Value of Contingent Consideration HTML 43K
Liability (Details)
56: R40 Schedule of Contingent Consideration, Measured at HTML 37K
Fair Value (Details)
57: R41 Business Combinations (Details Narrative) HTML 67K
58: R42 Schedule of Right-of-use and Financing Lease HTML 38K
Assets, Machinery and Equipment, Net, and
Construction in Progress (Details)
59: R43 Right-Of-Use and Financing Lease Assets, Net, HTML 36K
Machinery and Equipment, Net, and Construction in
Progress (Details Narrative)
60: R44 Schedule of Intangible Assets, Net (Details) HTML 44K
61: R45 Schedule of Intangible Assets Future Amortization HTML 31K
Expense (Details)
62: R46 Intangible Assets, Net (Details Narrative) HTML 36K
63: R47 Bank Loan (Details Narrative) HTML 52K
64: R48 Schedule of Supplemental Balance Sheet Information HTML 60K
Related to Operating and Financing Leases
(Details)
65: R49 Schedule of Future Minimum Lease Commitments for HTML 55K
Operating and Financing Leases (Details)
66: R50 Schedule of Supplemental Cash Flow Information HTML 31K
Related to Operating and Financing Lease (Details)
67: R51 Commitments and Contingencies (Details Narrative) HTML 77K
68: R52 Series A Redeemable Convertible Preferred Stock HTML 197K
and Shareholders? Equity (Details Narrative)
69: R53 Summary of Stock Option Activity (Details) HTML 108K
70: R54 Schedule of Assumptions Used to Calculate Fair HTML 34K
Value of Stock Options (Details)
71: R55 Summary of Stock-based Compensation Expense HTML 38K
(Details)
72: R56 Stock-Based Compensation (Details Narrative) HTML 127K
73: R57 Schedule of Components of Deferred Tax Assets and HTML 62K
Liabilities (Details)
74: R58 Schedule of Income Tax Reconciliation (Details) HTML 52K
75: R59 Schedule of Unrecognized Tax Benefit (Details) HTML 33K
76: R60 Income Taxes (Details Narrative) HTML 66K
77: R61 Related Party Transactions (Details Narrative) HTML 136K
78: R62 Co-Development Agreement with Life Technologies HTML 26K
Corporation (Details Narrative)
79: R63 Schedule of Discontinued Operations (Details) HTML 46K
80: R64 Schedule of Assets and Liabilities Discontinued HTML 70K
Operations (Details)
81: R65 Discontinued Operations of Razor (Details HTML 48K
Narrative)
82: R66 Subsequent Events (Details Narrative) HTML 60K
84: XML IDEA XML File -- Filing Summary XML 149K
87: XML XBRL Instance -- form10-k_htm XML 2.23M
83: EXCEL IDEA Workbook of Financial Report Info XLSX 199K
13: EX-101.CAL XBRL Calculations -- ocx-20231231_cal XML 239K
14: EX-101.DEF XBRL Definitions -- ocx-20231231_def XML 994K
15: EX-101.LAB XBRL Labels -- ocx-20231231_lab XML 1.54M
16: EX-101.PRE XBRL Presentations -- ocx-20231231_pre XML 1.27M
12: EX-101.SCH XBRL Schema -- ocx-20231231 XSD 199K
85: JSON XBRL Instance as JSON Data -- MetaLinks 566± 848K
86: ZIP XBRL Zipped Folder -- 0001493152-24-014720-xbrl Zip 511K
Exhibit 23.1
Independent Registered Public Accounting Firm’s Consent
We consent to the incorporation by reference in the Registration Statements of Oncocyte Corporation on Form S-1 (File No. 333-213810), Form S-3 (File Nos. 333-220769, 333-231980, 333-240207, 333-252765, 333-256650 and 333-257905) and Form S-8 (File Nos. 333-219109, 333-208935, 333-227118, 333-232773 and 333-257740) of our report dated April 15, 2024, which includes an explanatory paragraph as to the Company’s ability to continue as a going concern, with respect to our audits of the consolidated financial statements of Oncocyte Corporation as of December 31, 2023 and for the year ended December 31, 2023, which report is included in this Annual Report on Form 10-K of Oncocyte Corporation for the year ended December 31, 2023.
Our report on the consolidated financial statements refers to a change in the method of accounting for allowance for credit losses effective January 1, 2023.
/s/ Marcum LLP
Costa Mesa, CA
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed as of: | 4/16/24 | |||
| Filed on: | 4/15/24 | 4, SC 13D/A | ||
| For Period end: | 12/31/23 | NT 10-K | ||
| 1/1/23 | ||||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 5/15/24 Oncocyte Corp. 10-Q 3/31/24 73:8.8M M2 Compliance LLC/FA 5/10/24 Oncocyte Corp. S-3 5:378K M2 Compliance LLC/FA |