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Oragenics Inc. – ‘10-K’ for 12/31/23 – ‘EX-23.2’

On:  Friday, 3/29/24, at 4:16pm ET   ·   For:  12/31/23   ·   Accession #:  1493152-24-11979   ·   File #:  1-32188

Previous ‘10-K’:  ‘10-K’ on 4/17/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   31 References:   

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

 3/29/24  Oragenics Inc.                    10-K       12/31/23   80:6.5M                                   M2 Compliance LLC/FA

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.33M 
 2: EX-4.8      Instrument Defining the Rights of Security Holders  HTML     72K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     22K 
 4: EX-23.2     Consent of Expert or Counsel                        HTML     21K 
 9: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     37K 
                Awarded Compensation                                             
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     26K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     26K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     23K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     23K 
15: R1          Cover                                               HTML    103K 
16: R2          Consolidated Balance Sheets                         HTML    101K 
17: R3          Consolidated Balance Sheets (Parenthetical)         HTML     45K 
18: R4          Consolidated Statements of Operations               HTML     89K 
19: R5          Consolidated Statements of Changes in               HTML     82K 
                Shareholders' Equity                                             
20: R6          Consolidated Statements of Cash Flows               HTML    105K 
21: R7          Pay vs Performance Disclosure                       HTML     34K 
22: R8          Insider Trading Arrangements                        HTML     28K 
23: R9          Basis of Presentation                               HTML     36K 
24: R10         Significant Accounting Policies                     HTML     51K 
25: R11         Acquisition of Concussion Assets                    HTML     32K 
26: R12         Property and Equipment, net                         HTML     34K 
27: R13         Accounts Payable and Accrued Expenses               HTML     29K 
28: R14         Short-Term Notes Payable                            HTML     32K 
29: R15         Prepaid Expense Assets - Current and Long-Term      HTML     30K 
30: R16         Shareholders? Equity                                HTML     65K 
31: R17         Stock Compensation Plan                             HTML     77K 
32: R18         Retirement Plan                                     HTML     29K 
33: R19         Income Taxes                                        HTML     72K 
34: R20         Commitments and Contingencies                       HTML     49K 
35: R21         Subsequent Events                                   HTML     30K 
36: R22         Significant Accounting Policies (Policies)          HTML     91K 
37: R23         Acquisition of Concussion Assets (Tables)           HTML     27K 
38: R24         Property and Equipment, net (Tables)                HTML     31K 
39: R25         Accounts Payable and Accrued Expenses (Tables)      HTML     28K 
40: R26         Short-Term Notes Payable (Tables)                   HTML     31K 
41: R27         Prepaid Expense Assets - Current and Long-Term      HTML     28K 
                (Tables)                                                         
42: R28         Shareholders? Equity (Tables)                       HTML     40K 
43: R29         Stock Compensation Plan (Tables)                    HTML     69K 
44: R30         Income Taxes (Tables)                               HTML     65K 
45: R31         Commitments and Contingencies (Tables)              HTML     45K 
46: R32         Basis of Presentation (Details Narrative)           HTML     48K 
47: R33         Significant Accounting Policies (Details            HTML     31K 
                Narrative)                                                       
48: R34         Schedule of Acquisition of Assets (Details)         HTML     35K 
49: R35         Acquisition of Concussion Assets (Details           HTML     35K 
                Narrative)                                                       
50: R36         Summary of Property and Equipment, Net (Details)    HTML     39K 
51: R37         Property and Equipment, net (Details Narrative)     HTML     28K 
52: R38         Summary of Accounts Payable and Accrued Expenses    HTML     33K 
                (Details)                                                        
53: R39         Summary of Short-Term Notes payable (Details)       HTML     24K 
54: R40         Summary of Short-Term Notes payable (Details)       HTML     32K 
                (Parenthetical)                                                  
55: R41         Schedule of Expense and Other Current Assets        HTML     34K 
                (Details)                                                        
56: R42         Schedule of Warrants Outstanding and Exercisable    HTML     46K 
                (Details)                                                        
57: R43         Shareholders? Equity (Details Narrative)            HTML     72K 
58: R44         Summary of Assumptions Used to Estimate the Fair    HTML     40K 
                Value of Stock Options Granted (Details)                         
59: R45         Summary of Stock Option Activity (Details)          HTML     58K 
60: R46         Summary of Weighted Average Grant Fair Value of     HTML     28K 
                Stock Options (Details)                                          
61: R47         Schedule of Restricted Stock Activity (Details)     HTML     42K 
62: R48         Stock Compensation Plan (Details Narrative)         HTML     49K 
63: R49         Retirement Plan (Details Narrative)                 HTML     25K 
64: R50         Schedule of Components of Provision for Income      HTML     34K 
                Taxes (Details)                                                  
65: R51         Summary of Components of Deferred Tax (Details)     HTML     39K 
66: R52         Schedule of Reconciliation of Tax Computed at       HTML     39K 
                Statutory Federal Rate (Details)                                 
67: R53         Schedule of Reconciliation of Tax Computed at       HTML     24K 
                Statutory Federal Rate (Details) (Parenthetical)                 
68: R54         Schedule of Reconciliation of Unrecognized Tax      HTML     31K 
                Benefits (Details)                                               
69: R55         Income Taxes (Details Narrative)                    HTML     37K 
70: R56         Schedule of Supplemental Balance Sheet Information  HTML     26K 
                Related to Leases (Details)                                      
71: R57         Schedule of Operating lease liabilities (Details)   HTML     29K 
72: R58         Schedule of Cost Component of Operating Leases      HTML     28K 
                (Details)                                                        
73: R59         Schedule of Supplemental Cash Flow Information      HTML     24K 
                Related to Operating Leases (Details)                            
74: R60         Commitments and Contingencies (Details Narrative)   HTML     51K 
75: R61         Subsequent Events (Details Narrative)               HTML     31K 
77: XML         IDEA XML File -- Filing Summary                      XML    135K 
80: XML         XBRL Instance -- form10-k_htm                        XML    839K 
76: EXCEL       IDEA Workbook of Financial Report Info              XLSX    111K 
11: EX-101.CAL  XBRL Calculations -- ogen-20231231_cal               XML    163K 
12: EX-101.DEF  XBRL Definitions -- ogen-20231231_def                XML    329K 
13: EX-101.LAB  XBRL Labels -- ogen-20231231_lab                     XML    942K 
14: EX-101.PRE  XBRL Presentations -- ogen-20231231_pre              XML    722K 
10: EX-101.SCH  XBRL Schema -- ogen-20231231                         XSD    124K 
78: JSON        XBRL Instance as JSON Data -- MetaLinks              404±   569K 
79: ZIP         XBRL Zipped Folder -- 0001493152-24-011979-xbrl      Zip    459K 


‘EX-23.2’   —   Consent of Expert or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 

Exhibit 23.2

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the incorporation by reference in the Registration Statements on Form S-8 (File Nos. 333-184588, 333-223088, 333-225894, 333-232301, 333-263821 and 333-276460); Form S-1 (File Nos. 333-224498, 333-224950 and 333-226150); and Form S-3 (File Nos. 333-213321, 333-230422, 333-238789 and 333-269225) of our report dated April 17, 2023, relating to the consolidated financial statements of Oragenics, Inc. (the “Company”) as of December 31, 2022, and for the year then ended (which report includes an explanatory paragraph regarding the existence of substantial doubt about the Company’s ability to continue as a going concern), included in this Annual Report on Form 10-K for the year ended December 31, 2023.

 

/s/ Mayer Hoffman McCann P.C.

 

San Diego, California

March 29, 2024

 

 

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/29/24
For Period end:12/31/235
4/17/2310-K
12/31/2210-K,  NT 10-K
 List all Filings 


31 Previous Filings that this Filing References

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

12/29/23  Oragenics Inc.                    8-K:2,5,9  12/28/23   11:384K                                   M2 Compliance LLC/FA
12/15/23  Oragenics Inc.                    8-K:3,5,9  12/14/23   13:517K                                   M2 Compliance LLC/FA
12/08/23  Oragenics Inc.                    8-K:5,9    12/04/23   11:335K                                   M2 Compliance LLC/FA
 3/08/23  Oragenics Inc.                    8-K:5,9     3/07/23   12:391K                                   M2 Compliance LLC/FA
 1/23/23  Oragenics Inc.                    8-K:3,5,9   1/20/23   12:2.5M                                   M2 Compliance LLC/FA
 6/23/22  Oragenics Inc.                    8-K:5,9     6/23/22   12:417K                                   M2 Compliance LLC/FA
 3/24/22  Oragenics Inc.                    10-K       12/31/21   77:7M                                     M2 Compliance LLC/FA
 2/28/22  Oragenics Inc.                    8-K:3,5,9   2/25/22   16:777K                                   M2 Compliance LLC/FA
11/15/21  Oragenics Inc.                    10-Q        9/30/21   49:3.7M                                   M2 Compliance LLC/FA
 8/14/20  Oragenics Inc.                    10-Q        6/30/20   54:3M                                     M2 Compliance LLC/FA
 5/04/20  Oragenics Inc.                    8-K:1,2,3,5 5/01/20    5:676K                                   M2 Compliance LLC/FA
 3/04/20  Oragenics Inc.                    10-K       12/31/19   75:5.4M                                   M2 Compliance LLC/FA
 6/21/19  Oragenics Inc.                    8-K:5,9     6/20/19    2:39K                                    Donnelley … Solutions/FA
 7/17/18  Oragenics Inc.                    8-K:1,5,8,9 7/13/18    6:485K                                   Donnelley … Solutions/FA
 7/09/18  Oragenics Inc.                    S-1/A       7/06/18    6:1M                                     Donnelley … Solutions/FA
 6/26/18  Oragenics Inc.                    8-K:5,9     6/22/18    3:47K                                    Donnelley … Solutions/FA
 4/10/18  Oragenics Inc.                    8-K:1,3,9   4/06/18    6:386K                                   Donnelley … Solutions/FA
 1/19/18  Oragenics Inc.                    8-K:3,5,9   1/19/18    2:28K                                    Donnelley … Solutions/FA
12/29/17  Oragenics Inc.                    8-K:5,8,9  12/29/17    4:212K                                   Donnelley … Solutions/FA
11/09/17  Oragenics Inc.                    8-K:1,3,5,811/08/17   13:688K                                   Donnelley … Solutions/FA
 8/01/17  Oragenics Inc.                    8-K:1,3,9   7/27/17    3:209K                                   Donnelley … Solutions/FA
 5/05/17  Oragenics Inc.                    8-K:5,9     5/04/17    2:31K                                    Donnelley … Solutions/FA
 3/18/15  Oragenics Inc.                    8-K:5,9     3/16/15    4:109K                                   Donnelley … Solutions/FA
 8/07/14  Oragenics Inc.                    10-Q        6/30/14   46:2.2M                                   Donnelley … Solutions/FA
 3/26/13  Oragenics Inc.                    10-K       12/31/12   74:5.9M                                   Donnelley … Solutions/FA
10/25/12  Oragenics Inc.                    8-K:5,9    10/23/12    2:134K                                   Donnelley … Solutions/FA
 4/16/12  Oragenics Inc.                    10-K       12/31/11   39:3M                                     Donnelley … Solutions/FA
11/14/11  Oragenics Inc.                    10-Q        9/30/11   28:1M                                     Donnelley … Solutions/FA
 8/24/10  Oragenics Inc.                    8-K:5,9     8/20/10    2:19K                                    Donnelley … Solutions/FA
 6/09/10  Oragenics Inc.                    8-K:5,9     6/04/10    3:79K                                    Toppan Merrill/FA
10/16/02  Oragenics Inc.                    SB-2                  45:1.3M                                   Law Office of Con… PS/FA
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Filing Submission 0001493152-24-011979   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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