SEC Info - Omega Therapeutics, Inc. - ‘10-K’ for 12/31/23

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Omega Therapeutics, Inc. – ‘10-K’ for 12/31/23 – ‘EX-31.2’

On: Thursday, 3/28/24, at 4:31pm ET · For: 12/31/23 · Accession #: 950170-24-38094 · File #: 1-40657

Previous ‘10-K’: ‘10-K/A’ on 3/24/23 for 12/31/22 · Latest ‘10-K’: This Filing · 13 References:

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

 3/28/24  Omega Therapeutics, Inc.          10-K       12/31/23   94:15M                                    Donnelley … Solutions/FA

Annual Report — Form 10-K — SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.94M 
 3: EX-10.12    Material Contract                                   HTML     31K 
 4: EX-10.13    Material Contract                                   HTML     31K 
 5: EX-10.18    Material Contract                                   HTML     59K 
 6: EX-10.20    Material Contract                                   HTML     62K 
 7: EX-10.22    Material Contract                                   HTML     59K 
 8: EX-10.33    Material Contract                                   HTML   1.45M 
 2: EX-10.9     Material Contract                                   HTML    220K 
 9: EX-23.1     Consent of Expert or Counsel                        HTML     27K 
14: EX-97       Clawback Policy re: Recovery of Erroneously         HTML     43K 
                Awarded Compensation                                             
10: EX-31.1     Certification -- §302 - SOA'02                      HTML     33K 
11: EX-31.2     Certification -- §302 - SOA'02                      HTML     33K 
12: EX-32.1     Certification -- §906 - SOA'02                      HTML     30K 
13: EX-32.2     Certification -- §906 - SOA'02                      HTML     29K 
16: R1          Document and Entity Information                     HTML    101K 
17: R2          Consolidated Balance Sheets                         HTML    130K 
18: R3          Consolidated Balance Sheets (Parenthetical)         HTML     46K 
19: R4          Consolidated Statements of Operations and           HTML     95K 
                Comprehensive Loss                                               
20: R5          Consolidated Statements of Stockholders' Equity     HTML     69K 
21: R6          Consolidated Statements of Cash Flows               HTML    128K 
22: R7          Pay vs Performance Disclosure                       HTML     39K 
23: R8          Insider Trading Arrangements                        HTML     33K 
24: R9          Nature of the Business and Basis of Presentation    HTML     42K 
25: R10         Summary of Significant Accounting Policies          HTML     89K 
26: R11         Marketable Securities                               HTML     50K 
27: R12         Prepaid Expenses and Other Current Assets           HTML     52K 
28: R13         Property and Equipment, Net                         HTML     54K 
29: R14         Accrued Expenses                                    HTML     50K 
30: R15         Term Loan                                           HTML     75K 
31: R16         Fair Value of Financial Instruments                 HTML     99K 
32: R17         Commitments and Contingencies                       HTML     99K 
33: R18         License Agreements                                  HTML     53K 
34: R19         Collaboration Agreement                             HTML     46K 
35: R20         Preferred and Common Stock                          HTML     39K 
36: R21         Equity Incentive Plans                              HTML    115K 
37: R22         Net Loss Per Share Attributable to Common           HTML     53K 
                Stockholders                                                     
38: R23         Income Taxes                                        HTML     99K 
39: R24         Related Party Transactions                          HTML     47K 
40: R25         Employee Benefits                                   HTML     32K 
41: R26         Summary of Significant Accounting Policies          HTML    148K 
                (Policies)                                                       
42: R27         Summary of Significant Accounting Policies          HTML     33K 
                (Tables)                                                         
43: R28         Marketable Securities (Tables)                      HTML     45K 
44: R29         Prepaid Expenses and Other Current Assets (Tables)  HTML     52K 
45: R30         Property and Equipment, Net (Tables)                HTML     52K 
46: R31         Accrued Expenses (Tables)                           HTML     49K 
47: R32         Term Loan (Tables)                                  HTML     64K 
48: R33         Fair Value of Financial Instruments (Tables)        HTML    150K 
49: R34         Commitments and Contingencies (Tables)              HTML     77K 
50: R35         Equity Incentive Plans (Tables)                     HTML    102K 
51: R36         Net Loss Per Share Attributable to Common           HTML     54K 
                Stockholders (Tables)                                            
52: R37         Income Taxes (Tables)                               HTML     91K 
53: R38         Nature of the Business and Basis of Presentation -  HTML     53K 
                Additional Information (Details)                                 
54: R39         Summary of Significant Accounting Policies -        HTML     65K 
                Additional Information (Details)                                 
55: R40         Summary of Significant Accounting Policies -        HTML     37K 
                Summary of Estimated Useful Life of Each Asset                   
                Category (Details)                                               
56: R41         Marketable Securities - Summary of Marketable       HTML     39K 
                Securities (Details)                                             
57: R42         Marketable Securities - Additional Information      HTML     35K 
                (Details)                                                        
58: R43         Prepaid Expenses and Other Current Assets -         HTML     42K 
                Summary of Prepaid Expenses and other Current                    
                Assets (Details)                                                 
59: R44         Property and Equipment, Net - Summary of Property   HTML     46K 
                and Equipment, Net (Details)                                     
60: R45         Property and Equipment, Net - Additional            HTML     29K 
                Information (Details)                                            
61: R46         Accrued Expenses - Summary of Accrued Expenses      HTML     41K 
                (Details)                                                        
62: R47         Term Loan - Additional Information (Details)        HTML     82K 
63: R48         Term Loan - Summary of Outstanding Term Loan        HTML     36K 
                Balance (Details)                                                
64: R49         Term Loan - Summary of Interest Expense Recognized  HTML     35K 
                Related to Term loan (Details)                                   
65: R50         Term Loan - Schedule of Principal Amount in         HTML     41K 
                Connection With Term Loan (Details)                              
66: R51         Fair Value of Financial Instruments - Summary of    HTML     47K 
                Fair Value of Financial Instruments (Details)                    
67: R52         Fair Value of Financial Instruments - Additional    HTML     35K 
                Information (Details)                                            
68: R53         Fair Value of Financial Instruments - Summary of    HTML     42K 
                Significant Quantitative Inputs Used to Determine                
                Valuation of Success Fee Obligation (Details)                    
69: R54         Fair Value of Financial Instruments - Summary of    HTML     40K 
                Fair Values of Success Fee Obligation (Details)                  
70: R55         Commitments and Contingencies - Additional          HTML    165K 
                Information (Details)                                            
71: R56         Commitments and Contingencies - Summary of          HTML     34K 
                Components of Lease Expense (Details)                            
72: R57         Commitments and Contingencies - Summary of          HTML     32K 
                Weighted Average Remaining Lease Term And Discount               
                Rate Related to Leases (Details)                                 
73: R58         Commitments and Contingencies - Summary of          HTML     32K 
                Supplemental Cash Flow Information Relating to                   
                Leases (Details)                                                 
74: R59         Commitments and Contingencies - Summary of          HTML     46K 
                Estimated Minimum Lease Payments (Details)                       
75: R60         License Agreements - Additional Information         HTML     86K 
                (Details)                                                        
76: R61         Collaboration Agreement - Additional Information    HTML     49K 
                (Details)                                                        
77: R62         Redeemable Convertible Preferred Stock -            HTML     34K 
                Additional Information (Details)                                 
78: R63         Preferred and Common Stock - Additional             HTML     73K 
                Information (Details)                                            
79: R64         Equity Incentive Plans - Additional Information     HTML     82K 
                (Details)                                                        
80: R65         Equity Incentive Plans - Summary of Stock-based     HTML     34K 
                Compensation Expense (Details)                                   
81: R66         Equity Incentive Plans - Summary of Assumptions     HTML     39K 
                Used in Black-Scholes Option-pricing Model for                   
                Stock Options (Details)                                          
82: R67         Equity Incentive Plans - Summary of Option          HTML     87K 
                Activity (Details)                                               
83: R68         Net Loss Per Share Attributable to Common           HTML     59K 
                Stockholders - Summary of the Computation of Basic               
                and Diluted Net Loss Per Share Attributable to                   
                Common Stockholders (Details)                                    
84: R69         Net Loss Per Share Attributable to Common           HTML     32K 
                Stockholders - Schedule of Anti-Dilutive                         
                Securities Excluded from Computation of Earnings                 
                Per Share (Details)                                              
85: R70         Income Taxes - Summary of Reconciliation of         HTML     45K 
                Federal Statutory Income Tax Rate to Effective                   
                Income Tax Rate (Details)                                        
86: R71         Income Taxes - Summary of Components of Deferred    HTML     59K 
                Taxes (Details)                                                  
87: R72         Income Taxes - Additional Information (Details)     HTML     49K 
88: R73         Related Party Transactions - Additional             HTML     87K 
                Information (Details)                                            
89: R74         Employee Benefits - Additional Information          HTML     36K 
                (Details)                                                        
91: XML         IDEA XML File -- Filing Summary                      XML    172K 
94: XML         XBRL Instance -- omga-20231231_htm                   XML   1.87M 
90: EXCEL       IDEA Workbook of Financial Report Info              XLSX    172K 
15: EX-101.SCH  XBRL Taxonomy Extension Schema With Embedded         XSD   4.22M 
                Linkbases Document -- omga-20231231                              
92: JSON        XBRL Instance as JSON Data -- MetaLinks              643±  1.00M 
93: ZIP         XBRL Zipped Folder -- 0000950170-24-038094-xbrl      Zip   2.14M

‘EX-31.2’ — Certification — §302 – SOA’02

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

EX-31.2

Exhibit 31.2

CERTIFICATION

I, Joshua Reed, certify that:

I have reviewed this Annual Report on Form 10-K of Omega Therapeutics, Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.


Date: March 28, 2024	By:	/s/ *Joshua Reed*
		Joshua Reed
		Chief Financial Officer

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-K’ Filing	Date	Other Filings

Filed on:	3/28/24	8-K
For Period end:	12/31/23	8-K
		List all Filings

13 Previous Filings that this Filing References

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

12/11/23  Omega Therapeutics, Inc.          8-K:5,9    12/11/23   11:510K                                   Donnelley … Solutions/FA
 9/22/23  Omega Therapeutics, Inc.          8-K:1,2     9/22/23   11:258K                                   Donnelley … Solutions/FA
 8/03/23  Omega Therapeutics, Inc.          8-K:1,2,9   8/03/23   13:481K                                   Donnelley … Solutions/FA
 8/03/23  Omega Therapeutics, Inc.          10-Q        6/30/23   81:10M                                    Donnelley … Solutions/FA
 7/13/23  Omega Therapeutics, Inc.          8-K:1,9     7/11/23   13:1M                                     Donnelley … Solutions/FA
 3/01/23  Omega Therapeutics, Inc.          10-K       12/31/22   91:15M                                    Donnelley … Solutions/FA
 2/23/23  Omega Therapeutics, Inc.          8-K:1,9     2/22/23   12:363K                                   Donnelley … Solutions/FA
 5/04/22  Omega Therapeutics, Inc.          10-Q        3/31/22   84:9.8M                                   Donnelley … Solutions/FA
 3/10/22  Omega Therapeutics, Inc.          10-K       12/31/21   96:20M                                    Donnelley … Solutions/FA
12/21/21  Omega Therapeutics, Inc.          8-K:1,2,9  12/20/21   11:302K                                   Donnelley … Solutions/FA
 8/03/21  Omega Therapeutics, Inc.          8-K:5,9     8/03/21    3:233K                                   Donnelley … Solutions/FA
 7/26/21  Omega Therapeutics, Inc.          S-1/A                 19:7.2M                                   Donnelley … Solutions/FA
 7/09/21  Omega Therapeutics, Inc.          S-1                   15:6.1M                                   Donnelley … Solutions/FA

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Filing Submission 0000950170-24-038094 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)