ContextLogic Inc. reported significant financial changes in its 10-Q filing for the period ending September 30, 2024, following the completion of an asset sale to Qoo10 Inc. on April 19, 2024. The company’s total revenue for the three months ended September 30, 2024, was $0, a stark decline from $60 million in the same period of 2023. For the nine months ended September 30, 2024, revenue decreased to $43 million from $234 million year-over-year. This decline is attributed to the cessation of operations related to the Wish platform, which generated revenue from marketplace and logistics services prior to the asset sale.

Total operating expenses for the three months ended September 30, 2024, were $3 million, down from $94 million in the same quarter of 2023. For the nine-month period, operating expenses decreased to $82 million from $306 million. The loss from operations for the three months was $(3) million, a significant improvement compared to $(80) million in the prior year. The net loss for the three months ended September 30, 2024, was $(1) million, compared to $(80) million for the same period in 2023. For the nine months, the net loss was $(73) million, down from $(249) million in 2023.

The company’s cash and cash equivalents decreased to $33 million as of September 30, 2024, from $238 million at the end of 2023. Total current assets also fell to $158 million from $410 million, while total assets decreased to $158 million from $423 million. Total stockholders’ equity dropped to $153 million from $217 million, and the accumulated deficit worsened to $(3,328) million from $(3,246) million.

Strategically, the asset sale resulted in a cash retention of approximately $162 million, which the company plans to utilize for potential acquisitions and to maximize stockholder value. Following the asset sale, ContextLogic has exited its marketplace and logistics business, focusing instead on interest income from marketable securities and cash equivalents. The company has also implemented a Tax Benefits Preservation Plan to protect its net operating losses (NOLs) from being limited due to ownership changes.

In terms of workforce, ContextLogic underwent significant layoffs in 2023, affecting approximately 34% of its global workforce, as part of a restructuring effort to improve operational efficiencies. The company has since transitioned most of its employees to Qoo10 following the asset sale.

As of September 30, 2024, ContextLogic's internal controls were deemed ineffective due to material weaknesses identified in financial reporting processes. Management is currently working to redesign its control environment in light of the reduced complexity of operations post-sale.

About ContextLogic Inc.

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