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AIM ImmunoTech Inc. – ‘10-K’ for 12/31/23 – ‘EX-23.1’

On:  Friday, 3/29/24, at 9:18pm ET   ·   As of:  4/1/24   ·   For:  12/31/23   ·   Accession #:  1493152-24-12058   ·   File #:  1-27072

Previous ‘10-K’:  ‘10-K’ on 3/31/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   68 References:   

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

 4/01/24  AIM ImmunoTech Inc.               10-K       12/31/23   84:8.7M                                   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   2.15M 
 2: EX-4.25     Instrument Defining the Rights of Security Holders  HTML     37K 
 3: EX-10.104   Material Contract                                   HTML    187K 
 4: EX-10.105   Material Contract                                   HTML    103K 
 5: EX-21.1     Subsidiaries List                                   HTML     23K 
 6: EX-23.1     Consent of Expert or Counsel                        HTML     23K 
11: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     34K 
                Awarded Compensation                                             
 7: EX-31.1     Certification -- §302 - SOA'02                      HTML     29K 
 8: EX-31.2     Certification -- §302 - SOA'02                      HTML     29K 
 9: EX-32.1     Certification -- §906 - SOA'02                      HTML     25K 
10: EX-32.2     Certification -- §906 - SOA'02                      HTML     25K 
17: R1          Cover                                               HTML     94K 
18: R2          Consolidated Balance Sheets                         HTML    116K 
19: R3          Consolidated Balance Sheets (Parenthetical)         HTML     50K 
20: R4          Consolidated Statements of Operations and           HTML     91K 
                Comprehensive Loss                                               
21: R5          Consolidated Statements of Changes in               HTML     59K 
                Stockholders' Equity                                             
22: R6          Consolidated Statements of Cash Flows               HTML    107K 
23: R7          Description of Business                             HTML     37K 
24: R8          Summary of Significant Accounting Policies          HTML     64K 
25: R9          Marketable Investments                              HTML     47K 
26: R10         Patents and Trademark Rights, Net                   HTML     52K 
27: R11         Accrued Expenses                                    HTML     32K 
28: R12         Stockholders? Equity                                HTML    351K 
29: R13         Segment and Related Information                     HTML     30K 
30: R14         Research, Consulting and Supply Agreements          HTML     64K 
31: R15         401(k) Plan                                         HTML     29K 
32: R16         Employment Agreements                               HTML     52K 
33: R17         Leases                                              HTML     49K 
34: R18         Income Taxes (FASB ASC 740 Income Taxes)            HTML     65K 
35: R19         Certain Relationships and Related Transactions      HTML     29K 
36: R20         Concentrations of Risk                              HTML     29K 
37: R21         Fair Value                                          HTML     75K 
38: R22         Contingencies                                       HTML     30K 
39: R23         Subsequent Events                                   HTML     31K 
40: R24         Summary of Significant Accounting Policies          HTML     96K 
                (Policies)                                                       
41: R25         Summary of Significant Accounting Policies          HTML     30K 
                (Tables)                                                         
42: R26         Marketable Investments (Tables)                     HTML     43K 
43: R27         Patents and Trademark Rights, Net (Tables)          HTML     52K 
44: R28         Accrued Expenses (Tables)                           HTML     31K 
45: R29         Stockholders? Equity (Tables)                       HTML    305K 
46: R30         Leases (Tables)                                     HTML     44K 
47: R31         Income Taxes (FASB ASC 740 Income Taxes) (Tables)   HTML     55K 
48: R32         Fair Value (Tables)                                 HTML     54K 
49: R33         Schedule of Property and Equipment (Details)        HTML     31K 
50: R34         Summary of Significant Accounting Policies          HTML     42K 
                (Details Narrative)                                              
51: R35         Schedule of Available of Sale (Details)             HTML     33K 
52: R36         Schedule of Equity Securities (Details)             HTML     30K 
53: R37         Marketable Investments (Details Narrative)          HTML     25K 
54: R38         Schedule of Patent and Trademark Rights (Details)   HTML     36K 
55: R39         Schedule of Changes in Patents, Trademark Rights    HTML     32K 
                (Details)                                                        
56: R40         Schedule of Amortization of Patents and Trademarks  HTML     39K 
                (Details)                                                        
57: R41         Patents and Trademark Rights, Net (Details          HTML     29K 
                Narrative)                                                       
58: R42         Schedule of Accrued Expenses (Details)              HTML     33K 
59: R43         Schedule of Options and Equity Estimated Based on   HTML     37K 
                Weighted Average Assumptions (Details)                           
60: R44         Schedule of Stock Option Activity (Details)         HTML     92K 
61: R45         Schedule of Vest Stock Option Activity (Details)    HTML    100K 
62: R46         Schedule of Unvested Stock Option Activity          HTML     77K 
                (Details)                                                        
63: R47         Schedule of Warrants Outstanding and Exercisable    HTML     72K 
                (Details)                                                        
64: R48         Stockholders? Equity (Details Narrative)            HTML    207K 
65: R49         Segment and Related Information (Details            HTML     25K 
                Narrative)                                                       
66: R50         Research, Consulting and Supply Agreements          HTML     80K 
                (Details Narrative)                                              
67: R51         401(k) Plan (Details Narrative)                     HTML     31K 
68: R52         Employment Agreements (Details Narrative)           HTML     55K 
69: R53         Schedule of AIM Recognized Rent Expense Associated  HTML     34K 
                with Operating Lease (Details)                                   
70: R54         Schedule of Operating Lease Future Payments         HTML     37K 
                (Details)                                                        
71: R55         Leases (Details Narrative)                          HTML     41K 
72: R56         Schedule of Components of Net Deferred Tax Assets   HTML     46K 
                and Liabilities (Details)                                        
73: R57         Schedule of Effective Tax Rate and Statutory Tax    HTML     91K 
                Rate (Details)                                                   
74: R58         Income Taxes (FASB ASC 740 Income Taxes) (Details   HTML     39K 
                Narrative)                                                       
75: R59         Schedule of Assets and Liabilities Measured at      HTML     36K 
                Fair Value on a Recurring Basis (Details)                        
76: R60         Schedule of Assumptions to Estimate Fair Value of   HTML     41K 
                Warrants (Details)                                               
77: R61         Schedule of Range of Probabilities (Details)        HTML     31K 
78: R62         Fair Value (Details Narrative)                      HTML     35K 
79: R63         Subsequent Events (Details Narrative)               HTML     41K 
81: XML         IDEA XML File -- Filing Summary                      XML    139K 
84: XML         XBRL Instance -- form10-k_htm                        XML   1.81M 
80: EXCEL       IDEA Workbook of Financial Report Info              XLSX    140K 
13: EX-101.CAL  Inline XBRL Taxonomy Extension Calculation           XML    210K 
                Linkbase Document -- aim-20231231_cal                            
14: EX-101.DEF  Inline XBRL Taxonomy Extension Definition Linkbase   XML    669K 
                Document -- aim-20231231_def                                     
15: EX-101.LAB  Inline XBRL Taxonomy Extension Label Linkbase        XML   1.22M 
                Document -- aim-20231231_lab                                     
16: EX-101.PRE  Inline XBRL Taxonomy Extension Presentation          XML    920K 
                Linkbase Document -- aim-20231231_pre                            
12: EX-101.SCH  Inline XBRL Taxonomy Extension Schema Document --    XSD    177K 
                aim-20231231                                                     
82: JSON        XBRL Instance as JSON Data -- MetaLinks              484±   706K 
83: ZIP         XBRL Zipped Folder -- 0001493152-24-012058-xbrl      Zip    482K 


‘EX-23.1’   —   Consent of Expert or Counsel


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



 

Exhibit 23.1

 

Consent of Independent Registered Public Accounting Firm

 

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-262280), Form S-1 (No. 333-217671, 333-220756, 333-226057, 333-229051 and 333-233657) and Form S-8 (No. 333-257614, 333-160499, 333-209060, 333-220296, 333-227543 and 333-240315) of AIM ImmunoTech, Inc. (the Company) of our report dated March 29, 2024, relating to the consolidated financial statements which appears in this Annual Report on Form 10-K.

 

/s/ BDO USA, P.C.  

 

Miami, Florida

March 29, 2024

 

 

 


Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed as of:4/1/24None on these Dates
Filed on:3/29/24
For Period end:12/31/23
 List all Filings 


3 Subsequent Filings that Reference this Filing

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

 5/15/24  AIM ImmunoTech Inc.               10-Q        3/31/24   75:5.3M                                   M2 Compliance LLC/FA
 5/01/24  AIM ImmunoTech Inc.               424B5                  1:260K                                   M2 Compliance LLC/FA
 4/19/24  AIM ImmunoTech Inc.               S-1                    6:628K                                   M2 Compliance LLC/FA


65 Previous Filings that this Filing References

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

 2/20/24  AIM ImmunoTech Inc.               8-K:1,2,9   2/16/24   12:11M                                    M2 Compliance LLC/FA
 9/29/23  AIM ImmunoTech Inc.               8-K:1,9     9/28/23   11:275K                                   M2 Compliance LLC/FA
 5/30/23  AIM ImmunoTech Inc.               8-K:1,9     5/22/23   11:266K                                   M2 Compliance LLC/FA
 4/19/23  AIM ImmunoTech Inc.               8-K:1,9     4/19/23   12:517K                                   M2 Compliance LLC/FA
 4/07/23  AIM ImmunoTech Inc.               8-K:1,9     4/04/23   12:312K                                   M2 Compliance LLC/FA
 3/31/23  AIM ImmunoTech Inc.               10-K       12/31/22   87:8.7M                                   M2 Compliance LLC/FA
 2/10/23  AIM ImmunoTech Inc.               8-A12B/A               2:60K                                    M2 Compliance LLC/FA
11/14/22  AIM ImmunoTech Inc.               10-Q        9/30/22   75:5M                                     M2 Compliance LLC/FA
 8/15/22  AIM ImmunoTech Inc.               10-Q        6/30/22   72:6M                                     M2 Compliance LLC/FA
 6/21/22  AIM ImmunoTech Inc.               8-K:1,9     6/16/22   12:1.6M                                   M2 Compliance LLC/FA
 6/17/22  AIM ImmunoTech Inc.               8-K:1,9     6/13/22   11:656K                                   M2 Compliance LLC/FA
 4/12/22  AIM ImmunoTech Inc.               8-K:1,7,9   4/07/22   13:9.1M                                   M2 Compliance LLC/FA
 3/31/22  AIM ImmunoTech Inc.               10-K       12/31/21   90:9.3M                                   M2 Compliance LLC/FA
 1/21/22  AIM ImmunoTech Inc.               S-3                    5:822K                                   M2 Compliance LLC/FA
11/15/21  AIM ImmunoTech Inc.               10-Q        9/30/21   69:5.9M                                   M2 Compliance LLC/FA
 8/16/21  AIM ImmunoTech Inc.               10-Q        6/30/21   69:10M                                    M2 Compliance LLC/FA
 5/17/21  AIM ImmunoTech Inc.               10-Q        3/31/21   73:4.7M                                   M2 Compliance LLC/FA
 3/31/21  AIM ImmunoTech Inc.               10-K       12/31/20   94:7.6M                                   M2 Compliance LLC/FA
11/12/20  AIM ImmunoTech Inc.               10-Q        9/30/20   68:4.1M                                   M2 Compliance LLC/FA
 8/14/20  AIM ImmunoTech Inc.               10-Q        6/30/20   72:4.9M                                   M2 Compliance LLC/FA
 4/27/20  AIM ImmunoTech Inc.               8-K:1,9     4/27/20    2:74K                                    M2 Compliance LLC/FA
 4/06/20  AIM ImmunoTech Inc.               8-K:1,7,9   4/06/20    3:119K                                   M2 Compliance LLC/FA
 3/26/20  AIM ImmunoTech Inc.               8-K:1,7,9   3/26/20    3:233K                                   M2 Compliance LLC/FA
12/11/19  AIM ImmunoTech Inc.               8-K:1,2,9  12/11/19    4:336K                                   M2 Compliance LLC/FA
 9/27/19  AIM ImmunoTech Inc.               8-K:1,8,9   9/27/19    5:739K                                   M2 Compliance LLC/FA
 9/24/19  AIM ImmunoTech Inc.               S-1/A       9/23/19    6:1.1M                                   M2 Compliance LLC/FA
 8/26/19  AIM ImmunoTech Inc.               8-K:5,8,9   8/22/19    3:81K                                    M2 Compliance LLC/FA
 8/23/19  AIM ImmunoTech Inc.               8-K:5,8,9   8/22/19    3:60K                                    M2 Compliance LLC/FA
 8/14/19  AIM ImmunoTech Inc.               10-Q        6/30/19   66:4.8M                                   M2 Compliance LLC/FA
 6/05/19  AIM ImmunoTech Inc.               8-K:5,9     6/03/19    2:773K                                   M2 Compliance LLC/FA
 5/02/19  AIM ImmunoTech Inc.               8-K:1,9     5/02/19    2:72K                                    M2 Compliance LLC/FA
 3/15/19  AIM ImmunoTech Inc.               8-K:1,9     3/13/19    2:58K                                    M2 Compliance LLC/FA
 3/08/19  AIM ImmunoTech Inc.               8-K:5,8,9   3/05/19    3:404K                                   M2 Compliance LLC/FA
 2/27/19  AIM ImmunoTech Inc.               8-K:8,9     2/26/19    4:304K                                   M2 Compliance LLC/FA
 2/06/19  AIM ImmunoTech Inc.               S-1/A                 16:2M                                     M2 Compliance LLC/FA
11/14/18  AIM ImmunoTech Inc.               10-Q        9/30/18   64:4.8M                                   M2 Compliance LLC/FA
10/04/18  AIM ImmunoTech Inc.               8-K:1,2,3,910/04/18    4:348K                                   M2 Compliance LLC/FA
 8/03/18  AIM ImmunoTech Inc.               DEF 14A     8/03/18    1:1.8M                                   M2 Compliance LLC/FA
 4/20/18  AIM ImmunoTech Inc.               8-K:1,3,7,9 4/20/18    6:896K                                   M2 Compliance LLC/FA
 3/30/18  AIM ImmunoTech Inc.               10-K       12/31/17   88:14M                                    M2 Compliance LLC/FA
 3/22/18  AIM ImmunoTech Inc.               8-K:1,9     3/22/18    4:328K                                   M2 Compliance LLC/FA
11/14/17  AIM ImmunoTech Inc.               8-A12B                 2:423K                                   M2 Compliance LLC/FA
 8/29/17  AIM ImmunoTech Inc.               8-K:5,8,9   8/22/17    4:76K                                    M2 Compliance LLC/FA
 8/23/17  AIM ImmunoTech Inc.               8-K:1,3,9   8/23/17    4:301K                                   M2 Compliance LLC/FA
 6/01/17  AIM ImmunoTech Inc.               8-K:1,3,9   6/01/17    4:333K                                   M2 Compliance LLC/FA
 5/15/17  AIM ImmunoTech Inc.               10-Q        3/31/17   61:3.4M                                   M2 Compliance LLC/FA
 5/08/17  AIM ImmunoTech Inc.               8-K/A:1,9   1/17/17    2:313K                                   M2 Compliance LLC/FA
 2/03/17  AIM ImmunoTech Inc.               8-K:1,3,7,9 2/01/17    6:468K                                   S2 Filings LLC/FA
 9/01/16  AIM ImmunoTech Inc.               8-K:1,3,7,9 9/01/16    6:419K                                   S2 Filings LLC/FA
 8/29/16  AIM ImmunoTech Inc.               10-Q/A      3/31/16    5:409K                                   S2 Filings LLC/FA
 8/15/16  AIM ImmunoTech Inc.               10-Q        6/30/16   55:3.1M                                   S2 Filings LLC/FA
 6/27/16  AIM ImmunoTech Inc.               DEF 14A     6/27/16    1:731K                                   S2 Filings LLC/FA
 5/16/16  AIM ImmunoTech Inc.               10-Q        3/31/16   52:2.9M                                   S2 Filings LLC/FA
 3/01/16  AIM ImmunoTech Inc.               8-K:5,9     2/29/16    2:39K                                    S2 Filings LLC/FA
 2/04/16  AIM ImmunoTech Inc.               8-K:5,8,9   1/26/16    4:68K                                    S2 Filings LLC/FA
11/16/15  AIM ImmunoTech Inc.               10-Q        9/30/15   67:4.5M
 8/12/15  AIM ImmunoTech Inc.               10-Q        6/30/15   64:4.5M
 3/19/15  AIM ImmunoTech Inc.               10-K       12/31/14   85:14M
 3/14/14  AIM ImmunoTech Inc.               10-K       12/31/13   96:16M
 8/15/12  AIM ImmunoTech Inc.               8-K:1,9     8/14/12    3:39K                                    Toppan Merrill/FA
 3/14/12  AIM ImmunoTech Inc.               10-K       12/31/11   48:5.4M                                   Toppan Merrill/FA
11/09/11  AIM ImmunoTech Inc.               10-Q        9/30/11   39:4.3M                                   Toppan Merrill/FA
 9/16/11  AIM ImmunoTech Inc.               DEF 14A    10/13/11    1:1.5M                                   Toppan Merrill/FA
 3/12/10  AIM ImmunoTech Inc.               10-K       12/31/09   11:2.5M                                   Toppan Merrill/FA
 4/03/06  AIM ImmunoTech Inc.               10-K       12/31/05    3:626K                                   Toppan Merrill/FA
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