Stock Markets February 6, 2026

SmartKem Shares Rally After $2.0 Million Payables Converted to Equity

Advanced materials firm issues common stock and pre-funded warrants at $2.75 implied conversion price to extinguish accounts payable

By Leila Farooq SMTK
SmartKem Shares Rally After $2.0 Million Payables Converted to Equity
SMTK

SmartKem Inc. reported that it has settled roughly $2.0 million of outstanding accounts payable by issuing equity securities, a move that sent the company's stock up 11.5%. The liabilities were converted into a mix of common shares and pre-funded warrants at an implied conversion price of $2.75 per share, and the securities were issued in a private, unregistered transaction under Section 4(a)(2) of the Securities Act of 1933.

Key Points

  • SmartKem converted roughly $2.0 million of accounts payable into common stock and pre-funded warrants, extinguishing the liabilities.
  • The implied conversion price for the issued securities was $2.75 per share; the market responded with an 11.5% stock increase.
  • Securities were issued in a private transaction exempt from registration under Section 4(a)(2) of the Securities Act of 1933, and they are not registered for resale.

SmartKem Inc.'s stock rose sharply after the company announced it had entered into an agreement to convert approximately $2.0 million of outstanding accounts payable into equity securities. The share price reaction amounted to an 11.5% increase following the disclosure.

Under the conversion arrangement, the company satisfied the outstanding obligations by issuing a combination of common stock and pre-funded warrants. The implied conversion price for the securities was $2.75 per share. Once those securities were issued, SmartKem reported that the prior accounts payable were fully discharged.

Management characterized the transaction as a non-cash method for reducing liabilities. By replacing the payables with equity-linked instruments, SmartKem said it has materially lowered its accounts payable balance without making cash payments, a step the company said strengthens its balance sheet and should reduce ongoing cash requirements.

The securities issued in the transaction were sold in a private placement exempt from registration under the Securities Act of 1933 pursuant to Section 4(a)(2). The company noted that these securities are not registered and therefore may not be offered or sold in the United States without registration or an available exemption from registration.

SmartKem describes its business as the development of a new class of transistors built on proprietary advanced semiconductor materials, with the aim of innovating within the electronics industry. The company presented the conversion as a balance-sheet management action rather than a cash-raising measure.

Investors reacted to the clarity on liability elimination and the expected reduction in near-term cash needs, with the market responding by bidding up the stock. The filing language emphasized both the completion of the obligation discharge and the private placement character of the issuance, including the restriction on resale absent registration or an exemption.

This report is limited to the details provided by the company about the conversion transaction and its immediate accounting and securities-law implications. It reflects the company statements that the obligations were fully discharged, the issuance terms at an implied $2.75 conversion price, and the private, unregistered nature of the transaction under Section 4(a)(2).

Risks

  • The securities issued are unregistered and restricted from resale without registration or an applicable exemption, which may limit liquidity for holders - impacting equity and capital markets.
  • The company described an expected meaningful reduction in ongoing cash requirements, but this outcome is presented as an expectation rather than a guaranteed cash inflow - affecting near-term corporate liquidity planning.
  • Issuance of common stock and pre-funded warrants changes the composition of outstanding equity securities, which could alter ownership positions among shareholders - relevant to existing equity holders and small-cap market participants.

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