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Oncocyte Corp. – ‘10-K’ for 12/31/21 – ‘EX-23.2’

On:  Friday, 3/11/22, at 5:17pm ET   ·   For:  12/31/21   ·   Accession #:  1493152-22-6677   ·   File #:  1-37648

Previous ‘10-K’:  ‘10-K/A’ on 4/30/21 for 12/31/20   ·   Next:  ‘10-K/A’ on 5/2/22 for 12/31/21   ·   Latest:  ‘10-K’ on 4/16/24 for 12/31/23   ·   42 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/11/22  Oncocyte Corp.                    10-K       12/31/21   90:10M                                    M2 Compliance LLC/FA

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.76M 
 2: EX-4.11     Instrument Defining the Rights of Security Holders  HTML     27K 
 3: EX-10.43    Material Contract                                   HTML    236K 
 4: EX-21       Subsidiaries List                                   HTML     26K 
 5: EX-23.1     Consent of Independent Registered Public            HTML     25K 
                Accounting Firm                                                  
 6: EX-23.2     Consent of Independent Registered Public            HTML     25K 
                Accounting Firm                                                  
 7: EX-31.1     Certification -- §302 - SOA'02                      HTML     32K 
 8: EX-31.2     Certification -- §302 - SOA'02                      HTML     31K 
 9: EX-32.1     Certification -- §906 - SOA'02                      HTML     27K 
15: R1          Cover                                               HTML     97K 
16: R2          Consolidated Balance Sheets                         HTML    139K 
17: R3          Consolidated Balance Sheets (Parenthetical)         HTML     43K 
18: R4          Consolidated Statements of Operations               HTML    104K 
19: R5          Consolidated Statements of Comprehensive Loss       HTML     43K 
20: R6          Consolidated Statements of Shareholders' Equity     HTML     97K 
21: R7          Consolidated Statements of Cash Flows               HTML    156K 
22: R8          Organization, Description of the Business and       HTML     53K 
                Liquidity                                                        
23: R9          Basis of Presentation and Summary of Significant    HTML    153K 
                Accounting Policies                                              
24: R10         Business Combinations                               HTML    224K 
25: R11         Goodwill and Intangible Assets, net                 HTML     54K 
26: R12         Shareholders? Equity                                HTML     49K 
27: R13         Stock-Based Compensation                            HTML    134K 
28: R14         Disaggregation of Revenues and Concentration Risk   HTML     67K 
29: R15         Income Taxes                                        HTML     77K 
30: R16         Right-of-use Assets, Machinery and Equipment, Net   HTML     37K 
                and Construction in Progress                                     
31: R17         Commitments and Contingencies                       HTML     89K 
32: R18         Related Party Transactions                          HTML     45K 
33: R19         Loan Payable to Silicon Valley Bank                 HTML     47K 
34: R20         Quarterly Financial Data (Unaudited)                HTML     67K 
35: R21         Subsequent Events                                   HTML     42K 
36: R22         Basis of Presentation and Summary of Significant    HTML    225K 
                Accounting Policies (Policies)                                   
37: R23         Basis of Presentation and Summary of Significant    HTML     48K 
                Accounting Policies (Tables)                                     
38: R24         Business Combinations (Tables)                      HTML    131K 
39: R25         Goodwill and Intangible Assets, net (Tables)        HTML     54K 
40: R26         Stock-Based Compensation (Tables)                   HTML    115K 
41: R27         Disaggregation of Revenues and Concentration Risk   HTML     72K 
                (Tables)                                                         
42: R28         Income Taxes (Tables)                               HTML     58K 
43: R29         Right-of-use Assets, Machinery and Equipment, Net   HTML     35K 
                and Construction in Progress (Tables)                            
44: R30         Commitments and Contingencies (Tables)              HTML     62K 
45: R31         Quarterly Financial Data (Unaudited) (Tables)       HTML     65K 
46: R32         Organization, Description of the Business and       HTML     82K 
                Liquidity (Details Narrative)                                    
47: R33         Schedule of Prepaid Expenses and Other Current      HTML     38K 
                Assets (Details)                                                 
48: R34         Schedule of Reconciliation of Cash, Cash            HTML     34K 
                Equivalents, and Restricted Cash (Details)                       
49: R35         Schedule of Common Stock Equivalents Excluded from  HTML     33K 
                Computation of Diluted Net Loss Per Share of                     
                Common Stock (Details)                                           
50: R36         Basis of Presentation and Summary of Significant    HTML     75K 
                Accounting Policies (Details Narrative)                          
51: R37         Schedule of Fair Value of Aggregate Merger          HTML     49K 
                Consideration (Details)                                          
52: R38         Schedule of Fair Value of Aggregate Merger          HTML     33K 
                Consideration (Details) (Parenthetical)                          
53: R39         Schedule of Intangible Assets Acquired and          HTML     65K 
                Liabilities Assumed (Details)                                    
54: R40         Schedule of Identifiable Intangible Assets and      HTML     34K 
                Estimated Useful Life (Details)                                  
55: R41         Schedule of Fair Value of Contingent Consideration  HTML     42K 
                Liability (Details)                                              
56: R42         Schedule of Contingent Consideration, Measured at   HTML     43K 
                Fair Value (Details)                                             
57: R43         Schedule of Acquisition Intangible Assets           HTML     44K 
                (Details)                                                        
58: R44         Summary of Acquisition Intangible Assets (Details)  HTML     29K 
                (Parenthetical)                                                  
59: R45         Schedule of Condensed Statement of Operations       HTML     49K 
                (Details)                                                        
60: R46         Business Combinations (Details Narrative)           HTML    223K 
61: R47         Schedule of Goodwill and Intangible Assets          HTML     58K 
                (Details)                                                        
62: R48         Schedule of Intangible Assets Future Amortization   HTML     41K 
                Expense (Details)                                                
63: R49         Shareholders? Equity (Details Narrative)            HTML     79K 
64: R50         Summary of Stock Option Activity (Details)          HTML    101K 
65: R51         Schedule of Stock Options Outstanding, Vested and   HTML     50K 
                Exercisable (Details)                                            
66: R52         Summary of Stock-based Compensation Expense         HTML     39K 
                (Details)                                                        
67: R53         Schedule of Assumptions Used to Calculate Fair      HTML     35K 
                Value of Stock Options (Details)                                 
68: R54         Stock-Based Compensation (Details Narrative)        HTML     76K 
69: R55         Schedule of Consolidated Revenues Attributable to   HTML     39K 
                Products or Services (Details)                                   
70: R56         Schedule of Consolidated Revenues Generated by      HTML     46K 
                Unaffiliated Customers (Details)                                 
71: R57         Schedule of Percentage of Consolidated Revenues     HTML     38K 
                Attributable to Geographical Locations (Details)                 
72: R58         Schedule of Percentage of Total Consolidated        HTML     37K 
                Accounts Receivables (Details)                                   
73: R59         Schedule of Components of Deferred Tax Assets and   HTML     56K 
                Liabilities (Details)                                            
74: R60         Schedule of Income Tax Reconciliation (Details)     HTML     45K 
75: R61         Schedule of Unrecognized Tax Benefit (Details)      HTML     35K 
76: R62         Income Taxes (Details Narrative)                    HTML     80K 
77: R63         Schedule of Right-of-use Assets, Machinery and      HTML     41K 
                Equipment, Net, and Construction in Progress                     
                (Details)                                                        
78: R64         Right-of-use Assets, Machinery and Equipment, Net   HTML     28K 
                and Construction in Progress (Details Narrative)                 
79: R65         Schedule of Supplemental Cash Flow Information      HTML     35K 
                Related to Operating and Financing Lease (Details)               
80: R66         Schedule of Supplemental Balance Sheet Information  HTML     60K 
                Related to Operating and Financing Leases                        
                (Details)                                                        
81: R67         Schedule of Future Minimum Lease Commitments for    HTML     65K 
                Operating and Financing Leases (Details)                         
82: R68         Commitments and Contingencies (Details Narrative)   HTML     66K 
83: R69         Related Party Transactions (Details Narrative)      HTML     70K 
84: R70         Loan Payable to Silicon Valley Bank (Details        HTML     72K 
                Narrative)                                                       
85: R71         Schedule of Quarterly Financial Information         HTML     79K 
                (Details)                                                        
88: XML         IDEA XML File -- Filing Summary                      XML    161K 
86: XML         XBRL Instance -- form10-k_htm                        XML   2.12M 
87: EXCEL       IDEA Workbook of Financial Reports                  XLSX    145K 
11: EX-101.CAL  Inline XBRL Taxonomy Extension Calculation           XML    220K 
                Linkbase Document -- ocx-20211231_cal                            
12: EX-101.DEF  Inline XBRL Taxonomy Extension Definition Linkbase   XML    850K 
                Document -- ocx-20211231_def                                     
13: EX-101.LAB  Inline XBRL Taxonomy Extension Label Linkbase        XML   1.55M 
                Document -- ocx-20211231_lab                                     
14: EX-101.PRE  Inline XBRL Taxonomy Extension Presentation          XML   1.19M 
                Linkbase Document -- ocx-20211231_pre                            
10: EX-101.SCH  Inline XBRL Taxonomy Extension Schema Document --    XSD    238K 
                ocx-20211231                                                     
89: JSON        XBRL Instance as JSON Data -- MetaLinks              461±   647K 
90: ZIP         XBRL Zipped Folder -- 0001493152-22-006677-xbrl      Zip    520K 


‘EX-23.2’   —   Consent of Independent Registered Public Accounting Firm


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Exhibit 23.2

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We hereby consent to the incorporation by reference in Amendment No. 2 to Registration Statement on Form S-1 (No. 333-213810), Registration Statements on Form S-3 (Nos. 333-220769, 333-231980, 333-240207, 333-252765, 333-256650 and 333-257905) and in Registration Statements on Form S-8 (Nos. 333-219109, 333-208935, 333-227118, 333-232773 and 333-257740) of OncoCyte Corporation of our report dated March 19, 2021 relating to the consolidated financial statements of OncoCyte Corporation as of and for the year ended December 31, 2021, which appears in this Annual Report on Form 10-K.

 

/s/ OUM & CO. LLP

 

San Francisco, California

March 11, 2022

 

 C: 
 

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/11/22
For Period end:12/31/2110-K/A
3/19/2110-K,  4
 List all Filings 


7 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/12/23  Oncocyte Corp.                    10-K       12/31/22   94:11M                                    M2 Compliance LLC/FA
 4/06/23  Oncocyte Corp.                    424B5                  1:307K                                   M2 Compliance LLC/FA
 5/12/22  Oncocyte Corp.                    10-Q        3/31/22   78:7.5M                                   M2 Compliance LLC/FA
 5/02/22  Oncocyte Corp.                    10-K/A     12/31/21   12:649K                                   M2 Compliance LLC/FA
 4/18/22  Oncocyte Corp.                    424B5                  1:384K                                   M2 Compliance LLC/FA
 4/15/22  Oncocyte Corp.                    424B5                  1:440K                                   M2 Compliance LLC/FA
 4/13/22  Oncocyte Corp.                    424B5                  1:442K                                   M2 Compliance LLC/FA


35 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/08/21  Oncocyte Corp.                    8-K:7,8,9  12/05/21   12:245K                                   M2 Compliance LLC/FA
10/07/21  Oncocyte Corp.                    8-K:5,9    10/04/21   12:383K                                   M2 Compliance LLC/FA
 7/20/21  OncoCyte Corp.                    8-K:4,9     7/15/21    2:30K                                    M2 Compliance LLC/FA
 7/14/21  OncoCyte Corp.                    S-3                    4:1.6M                                   M2 Compliance LLC/FA
 6/28/21  OncoCyte Corp.                    8-K:5,9     6/24/21    2:62K                                    M2 Compliance LLC/FA
 6/14/21  OncoCyte Corp.                    8-K:1,9     6/11/21    3:370K                                   M2 Compliance LLC/FA
 4/19/21  OncoCyte Corp.                    8-K:1,2,3,7 4/19/21    3:847K                                   M2 Compliance LLC/FA
 3/19/21  OncoCyte Corp.                    10-K       12/31/20   93:7.4M                                   M2 Compliance LLC/FA
 2/03/21  OncoCyte Corp.                    8-K:1,7,9   2/02/21    3:831K                                   M2 Compliance LLC/FA
 1/21/21  OncoCyte Corp.                    8-K:1,9     1/20/21    4:397K                                   M2 Compliance LLC/FA
 9/28/20  OncoCyte Corp.                    8-K:1,5,9   9/28/20    4:110K                                   M2 Compliance LLC/FA
 7/29/20  OncoCyte Corp.                    10-Q        6/30/20   76:9.6M                                   M2 Compliance LLC/FA
 5/12/20  OncoCyte Corp.                    8-K:1,2,5,9 5/07/20    5:225K                                   M2 Compliance LLC/FA
 5/12/20  OncoCyte Corp.                    10-Q        3/31/20   76:6M                                     M2 Compliance LLC/FA
 4/29/20  OncoCyte Corp.                    8-K:1,2,5,9 4/23/20    2:1.7M                                   M2 Compliance LLC/FA
 4/28/20  OncoCyte Corp.                    8-K:1,7,9   4/24/20    4:139K                                   M2 Compliance LLC/FA
 3/26/20  OncoCyte Corp.                    10-K       12/31/19   77:37M                                    M2 Compliance LLC/FA
 3/06/20  OncoCyte Corp.                    8-K:5,9     3/02/20    2:196K                                   M2 Compliance LLC/FA
 2/05/20  OncoCyte Corp.                    8-K:2,3,7,9 1/31/20    3:850K                                   M2 Compliance LLC/FA
12/27/19  OncoCyte Corp.                    8-K:1,2,9  12/23/19    2:426K                                   M2 Compliance LLC/FA
10/21/19  OncoCyte Corp.                    8-K:1,2,9  10/17/19    3:206K                                   M2 Compliance LLC/FA
10/03/19  OncoCyte Corp.                    8-K:1,2,7,9 9/30/19    7:1.6M                                   M2 Compliance LLC/FA
 8/14/19  OncoCyte Corp.                    10-Q        6/30/19   58:3.6M                                   M2 Compliance LLC/FA
 7/23/19  OncoCyte Corp.                    8-K:5,9     7/17/19    3:192K                                   M2 Compliance LLC/FA
 6/06/19  OncoCyte Corp.                    8-K:5,9     5/31/19    3:240K                                   M2 Compliance LLC/FA
 8/29/18  OncoCyte Corp.                    8-K:5,9     8/27/18    6:390K                                   M2 Compliance LLC/FA
 8/01/18  OncoCyte Corp.                    8-K:1,8,9   7/26/18    6:500K                                   M2 Compliance LLC/FA
 4/02/18  OncoCyte Corp.                    10-K       12/31/17   53:6.4M                                   Broadridge Fin’l So… Inc
 7/26/17  OncoCyte Corp.                    8-K:1,3,7,9 7/21/17    9:794K                                   M2 Compliance LLC/FA
 6/30/17  OncoCyte Corp.                    S-8         6/30/17    4:102K                                   M2 Compliance LLC/FA
 2/27/17  OncoCyte Corp.                    10-K       12/31/16   51:7.2M                                   Broadridge Fin’l So… Inc
 2/24/17  OncoCyte Corp.                    8-K:1,3,5,7 2/17/17    5:226K                                   Broadridge Fin’l So… Inc
 8/29/16  OncoCyte Corp.                    8-K:1,3,7,9 8/29/16    5:754K                                   Broadridge Fin’l So… Inc
12/21/15  OncoCyte Corp.                    10-12B/A¶              6:3.3M                                   Broadridge Fin’l So… Inc
11/23/15  OncoCyte Corp.                    10-12B¶               23:4M                                     Broadridge Fin’l So… Inc
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