0001624512
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0001624512
2023-11-08
2023-11-08

  
  

                                 UNITED STATES                                  
                       SECURITIES AND EXCHANGE COMMISSION                       
                             Washington, D.C. 20549                             
                                      FORM                                      
                                      8-K                                       
                                 CURRENT REPORT                                 
     Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934     
               Date of report (date of earliest event reported):                
                                November 8, 2023                                
                              BOXLIGHT CORPORATION                              
             (Exact name of registrant as specified in its charter)             

                                                                                        
             Nevada                          001-37564                  36-4794936      
 (State or other jurisdiction of      (Commission File Number)         (IRS Employer    
         Incorporation)                                             Identification No.) 

                        2750 Premiere Parkway, Ste. 900                         
                                     Duluth                                     
                                       ,                                        
                                    Georgia                                     
                                     30097                                      
              (Address Of Principal Executive Offices) (Zip Code)               
                                      678                                       
                                       -                                        
                                    367-0809                                    
              (Registrant's Telephone Number, Including Area Code)              
                                      N/A                                       
         (Former name or formed address, if changed since last report.)         
Check the appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the registrant under any of 
the following provisions:

                                                                                                           
o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)                   
                                                                                                           
o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)                  
                                                                                                           
o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))  
                                                                                                           
o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))  

Securities registered pursuant to Section 12(b) of the Act:

                                                                                                      
      Title of each class            Trading Symbol(s)      Name of each exchange on which registered 
 Common Stock $0.0001 per share             BOX                    The Nasdaq Stock Market LLC        
                                             L                                                        

Indicate by check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)230.405 of this chapter) 
or Rule 12b-2 of the Securities Exchange Act of 1934 ((s)240.12b-2 of this 
chapter).
Emerging growth company
o
If an emerging growth company, indicate by check mark if the registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.
o

  
  

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Item 2.02    Results of Operations and Financial Condition.
On November 8, 2023, Boxlight Corporation, a Nevada corporation (the 
"Company"), issued a press release announcing its third quarter 2023 financial 
results. The press release also announced the Company will hold a conference 
call to discuss its third quarter financial results today, on Wednesday, 
November 8, 2023, at 4:30 p.m. Eastern Time.
The conference call details are as follows:

                                                                               
Date:                      Wednesday, November 8, 2023                         
Time:                      4:30 p.m. Eastern Time / 1:30 p.m. Pacific Time     
Dial-in:                   1-888-506-0062 (Domestic)                           
                           1-973-528-0011 (International)                      
Participant Access Code:   391836                                              
Webcast:                   https://www.webcaster4.com/Webcast/Page/2213/49195  

For those unable to participate during the live broadcast, a replay of the 
conference call will be available until 11:59 p.m. Eastern Time on Wednesday, 
November 22, 2023, by dialing 1-877-481-4010 (domestic) and 1-919-882-2331 
(international) and referencing the replay passcode 49195.
A copy of the press release is attached as Exhibit 99.1 hereto and 
incorporated herein by reference.
In accordance with General Instruction B.2 of Form 8-K, the information in 
this Item 2.02, including Exhibit 99.1, shall not be deemed "filed" for 
purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the 
"Exchange Act"), or otherwise subject to the liabilities of that Section. Such 
information may be incorporated by reference in another filing under the 
Exchange Act or the Securities Act of 1933, as amended, only if and to the 
extent that such subsequent filing specifically references such information.

Item 9.01    Financial Statements and Exhibits.

                                                                                              
Exhibit No.      Description                                                                  
                                                                                              
99.1             Press Release, dated                                                         
                 November 8,                                                                  
                 2023                                                                         
104              Cover Page Interactive Data File (embedded within the Inline XBRL document)  

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                                   SIGNATURES                                   
Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.

                                                            
                                                            
                            BOXLIGHT CORPORATION            
                                                            
Dated:   November 8, 2023                                   
                            By: /s/ Greg Wiggins            
                            Name: Greg Wiggins              
                            Title: Chief Financial Officer  


             Boxlight Reports Third Quarter 2023 Financial Results              
.
Revenue was $49.7 million for the quarter, a decrease of 28% from the prior 
year quarter
.
Net loss per basic and diluted common share was $(1.90), compared to net 
income per basic and diluted common share of $0.31 and $0.28, respectively, in 
the prior year quarter
.
Adjusted EBITDA decreased by $5.0 million to $4.9 million from the prior year 
quarter
.
Ended quarter with $18.4 million in Cash, $61.4 million in Working Capital and 
$30.6 million in Stockholders' Equity
.
Expect Q4 2023 Revenue and adjusted EBITDA to remain flat with prior year at 
$43 million and $3 million, respectively
.
Sales orders increased 11% to $48.5 million
Duluth, GA - Business Wire - November 8, 2023 -
Boxlight Corporation (Nasdaq: BOXL) ("Boxlight" or the "Company"), a leading 
provider of interactive technology solutions, today announced the Company's 
financial results for the third quarter ended September 30, 2023.
Key Financial Highlights for Q3 2023 as Compared to Q3 2022
.
Revenue decreased by 28% to $49.7 million
.
Customer orders increased 11% to $49.4 million
.
Gross profit margin improved by 570 basis points to 36.3%
.
Net loss was $17.8 million compared to net income of $3.1 million
0.1
.
Adjusted EBITDA decreased by $4.9 million to $4.9 million
.
Net loss per basic and diluted common share was $(1.90), compared to net 
income per basic and diluted common share of $0.31 and $0.28, respectively

.
Ended the quarter with $18.4 million in Cash, $61.4 million in Working Capital 
and $30.6 million in Stockholders' Equity
Key Business Highlights for Q3 2023
.
Received key U.S. customer orders of $7.0 million from ELB, $5.0 million from 
Bluum, $2.6 million from Camera Mundi and $1.2 million from Graphics 
Distribution.
.
Received key international customer orders of $2.3 million from Information 
and Data Networks Supplies (UK), $1.5 million from TASTEONE AV- & IT-Solutions 
(Germany) and $1.2 million from CANCOM (Germany).
.
Received nine Tech & Learning Best for Back to School Awards across multiple 
products and brands including MimioWall, MimioDS, MyBot Recruit, IMPACT Lux 
and Teacher Action! Mic.
.
Won Digital Signage Technology of the Year for CleverLive at the 2023 AV Awards.
                                       1                                        
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.
Announced the release of the first Google EDLA certified interactive flat 
panel, the Clevertouch IMPACT Lux and Mimio ProG, bundled with accelerated 
Level 1 and Level 2 Google Certification teacher training.
.
Expanded the Clevertouch CM Series, which now includes high bright panels, 
totems, 16/7 and 24/7 displays, menu boards and LED Video walls.
Management Commentary
"We saw a decline in revenue for the third quarter, largely due to softer 
industry demand," commented Michael Pope, Chairman and Chief Executive 
Officer. "However, we did see improved customer demand as indicated by 
customer order growth. For the fourth quarter, we expect revenue and Adjusted 
EBITDA to be in line with the fourth quarter of 2022. Looking forward to 2024, 
we are optimistic that we will return to revenue growth and deliver improved 
profitability."
Financial Results for the Three Months Ended September 30, 2023
Total revenues for the three months ended September 30, 2023 were $49.7 
million as compared to $68.7 million for the three months ended September 30, 
2022, resulting in a 27.7% decrease. The decrease in revenues was primarily 
due to lower sales volume across all markets.
Cost of revenues for the three months ended September 30, 2023 were $31.7 
million as compared to $47.7 million for the three months ended September 30, 
2022, resulting in a 33.7% decrease. The decrease in cost of revenues was 
attributable to the decrease in units sold, along with lower manufacturing and 
shipping costs in the third quarter of 2023 compared to the prior year's third 
quarter.
Gross profit for the three months ended September 30, 2023 was $18.0 million 
as compared to $21.0 million for the three months ended September 30, 2022, 
resulting in a decrease of 14.3%. Gross profit margin increased to 36.3% for 
the three months September 30, 2023 and 30.6% for the three months ending 
September 30, 2022. The increase in gross profit margin is primarily related 
to the decrease in manufacturing and shipping costs noted above.
Total operating expenses for the three months ended September 30, 2023 were 
$29.6 million, accounting for 59.6% of revenues, as compared to $14.6 million 
and 21.2% of revenues for the three months ended September 30, 2022. The 
increase in operating expenses was due to Goodwill impairment charges of $13.2 
million recognized during the three months ended September 30, 2023. There 
were no impairment charges during 2022.
Other expense, net for the three months ended September 30, 2023 was $3.0 
million as compared to $2.8 million for the three months ended September 30, 
2022, representing an increase of $0.2 million. The increase in other expenses 
was primarily due to a $0.4 million increase in interest expense, partially 
offset by a $0.2 million change in the fair value of derivative liabilities.

Net loss was $17.8 million for the three months ended September 30, 2023. Net 
income was $3.1 million for the three months ended September 30, 2022 and was 
a result of the changes noted above.
The net loss attributable to common shareholders was $18.1 million for the 
three months ended September 30, 2023. Net income attributable to common 
shareholders was $2.8 million for the three months ended September 30, 2022, 
after deducting fixed dividends paid to Series B preferred shareholders of 
$0.3 million in both years.
Total comprehensive loss was $20.6 million and $1.9 million for the three 
months ended September 30, 2023 and 2022, respectively. The change reflects 
the effect of foreign currency translation adjustments on consolidation, with 
the net effect of a $2.9 million loss for the three months ended September 30, 
2023 and a $5.0 million loss for the three months ended September 30, 2022.
Basic and diluted EPS for the three months ended September 30, 2023 was 
$(1.90). Basic and diluted EPS for the three months ended September 30, 2022 
was $0.31 and $0.28, respectively.
EBITDA loss for the three months ended September 30, 2023 was $9.4 million, as 
compared to $8.5 million EBITDA for the three months ended September 30, 2022.
Adjusted EBITDA for the three months ended September 30, 2023 was $4.9 
million, as compared to $9.9 million for the three months ended September 30, 
2022. Adjustments to EBITDA included stock-based compensation expense,
                                       2                                        
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impairment of goodwill, gains/losses recognized upon the settlement of certain 
debt instruments, gains/losses from the remeasurement of derivative 
liabilities, and the effects of purchase accounting adjustments in connection 
with prior period acquisitions.
At September 30, 2023, Boxlight had $18.4 million in cash and cash 
equivalents, $61.4 million in working capital, $44.1 million in inventory, 
$180.4 million in total assets, $44.4 million in debt, net of debt issuance 
costs, $30.6 million in stockholders' equity, 9.6 million common shares issued 
and outstanding, and 3.1 million preferred shares issued and outstanding.
Financial Results for the Nine Months Ended September 30, 2023
Total revenues for the nine months ended September 30, 2023 were $137.9 
million as compared to $179.0 million for the nine months ended September 30, 
2022, resulting in a 22.9% decrease. The decrease in revenues was primarily 
due to lower sales volume across all markets.
Cost of revenues for the nine months ended September 30, 2023 were $86.9 
million as compared to $128.5 million for the nine months ended September 30, 
2022, resulting in a 32.4% decrease. The decrease in cost of revenues was 
attributable to the decrease in units sold, along with lower manufacturing and 
shipping costs in the first three quarters of 2023 compared to the first three 
quarters of the prior year.
Gross profit for the nine months ended September 30, 2023 was $51.0 million as 
compared to $50.5 million for the nine months ended September 30, 2022, an 
increase of 1.0%. The gross profit margin was 37.0% for the nine months ended 
September 30, 2023 and 28.2% for the nine months ended September 30, 2022. The 
increase in gross profit is primarily related to the decrease in manufacturing 
and shipping costs noted above.
Total operating expenses for the nine months ended September 30, 2023 were 
$60.7 million as compared to $46.6 million for the nine months ended September 
30, 2022. The increase in operating expenses was due to goodwill impairment 
charges of $13.2 million during the nine months ended September 30, 2023. 
There were no impairment charges during 2022.
Other expense, net for the nine months ended September 30, 2023 was $8.4 
million as compared to $5.1 million for the nine months ended September 30, 
2022, representing an increase of $3.3 million. The increase was due to a $1.5 
million decrease in the fair value of derivative liabilities, a $0.9 million 
increase in interest expense, and a gain of $0.9 million recognized upon the 
settlement of certain debt obligations during the nine months ended September 
30, 2022.
The Company reported net loss of $21.5 million and $1.7 million for the nine 
months ended September 30, 2023 and 2022, respectively, and was a result of 
the changes noted above.
Net loss attributable to common shareholders was $22.4 million and $2.7 
million for the nine months ended September 30, 2023 and 2022, respectively, 
after deducting fixed dividends paid to Series B preferred shareholders of 
approximately $1.0 million in both years.
Total comprehensive loss was $22 million and $13 million for the nine months 
ended September 30, 2023 and 2022, respectively, reflecting the effect of 
cumulative foreign currency translation adjustments on consolidation, with the 
net effect year to date of $0.6 million and $11.4 million loss for the nine 
months ended September 30, 2023 and 2022, respectively.
Basic and diluted EPS for the nine months ended September 30, 2023 was $(2.39) 
per basic and diluted share, compared to $(0.32) per basic and diluted share 
for the nine months ended September 30, 2022.
EBITDA loss for the nine months ended September 30, 2023 was $3.0 million, as 
compared to $12.9 million EBITDA for the nine months ended September 30, 2022.

Adjusted EBITDA for the nine months ended September 30, 2023 was $13.7 
million, as compared to $16.3 million for the nine months ended September 30, 
2022. Adjustments to EBITDA include stock-based compensation expense, 
impairment of goodwill gains/losses recognized upon the settlement of certain 
debt instruments, gains/losses from the remeasurement of derivative 
liabilities, and the effects of purchase accounting adjustments in connection 
with acquisitions.
                                       3                                        
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Third Quarter 2023 Financial Results Conference Call
The Company will hold a conference call to announce its third quarter
2023
financial results on Wednesday, November 8, 2023, at 4:30 p.m. Eastern Time.
The conference call details are as follows:

                                                                               
Date:                      Wednesday, November 8, 2023                         
Time:                      4:30 p.m. Eastern Time / 1:30 p.m. Pacific Time     
Dial-in:                   1-888-506-0062 (Domestic)                           
                           1-973-528-0011 (International)                      
Participant Access Code:   391836                                              
Webcast:                   https://www.webcaster4.com/Webcast/Page/2213/49195  

For those unable to participate during the live broadcast, a replay of the 
conference call will be available until 11:59 p.m. Eastern Time on Wednesday, 
Wednesday, November 22, 2023, by dialing 1-877-481-4010 (domestic) and 
1-919-882-2331 (international) and referencing the replay passcode 49195.

Use of Non-GAAP Financial Measures
To provide investors with additional insight and allow for a more 
comprehensive understanding of the information used by management in its 
financial and decision-making surrounding pro forma operations, we supplement 
our consolidated financial statements presented on a basis consistent with 
U.S. generally accepted accounting principles, or GAAP, with EBITDA and 
Adjusted EBITDA, which are non-GAAP financial measures of earnings. EBITDA 
represents net income before income tax expense (benefit), interest expense, 
depreciation and amortization. Adjusted EBITDA represents EBITDA plus 
stock-based compensation, impairment of goodwill, the change in fair value of 
derivative liabilities, purchase accounting impact of inventory markup, fair 
value adjustments to deferred revenue, non-cash gains and losses associated 
with debt settlement. Our management uses EBITDA and Adjusted EBITDA as 
financial measures to evaluate the profitability and efficiency of our 
business model. We use these non-GAAP financial measures to assess the 
strength of the underlying operations of our business. These adjustments, and 
the non-GAAP financial measures that are derived from them, provide 
supplemental information to analyze our operations between periods and over 
time. We find this especially useful when reviewing pro forma results of 
operations, which include large non-cash amortizations of intangible assets 
from acquisitions and stock-based compensation. Investors should consider our 
non-GAAP financial measures in addition to, and not as a substitute for, 
financial measures prepared in accordance with GAAP.
We report our operating results in accordance with U.S. GAAP. We have 
disclosed in the table below the results on a constant currency basis to 
facilitate period-to-period comparisons of our results without regard to the 
impact of fluctuating foreign currency exchange rates. The term foreign 
currency exchange rates refers to the exchange rates we use to translate our 
operating results into U.S. Dollars for all countries where the functional 
currency is not the U.S. Dollar. Because we are a global company, the foreign 
currency exchange rates used for translation may have a significant effect on 
our reported results. In general, our reported financial results are affected 
positively by a weaker U.S. Dollar and are affected negatively by a stronger 
U.S. Dollar as compared to the foreign currencies in which we conduct our 
business. References to our operating results on a constant-currency basis 
mean our operating results without the impact of foreign currency exchange 
rate fluctuations.
We believe disclosure of constant-currency results is helpful to investors 
because it facilitates period-to-period comparisons of our results by 
increasing the transparency of our underlying performance by excluding the 
impact of fluctuating foreign currency exchange rates. However, constant-currenc
y results are non-U.S. GAAP financial measures and are not meant to be 
considered in isolation or as a substitute for comparable measures prepared in 
accordance with U.S. GAAP. Constant-currency results have no standardized 
meaning prescribed by U.S. GAAP, are not prepared under any comprehensive set 
of accounting rules or principles, and should be read in conjunction with our 
consolidated financial statements prepared in accordance with U.S. GAAP. 
Constant-currency results have limitations in their usefulness to investors 
and may be calculated differently from, and therefore may not be directly 
comparable to, similarly titled measures used by other companies.
                                       4                                        
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Discussion of the Effect of Constant Currency on Financial Condition
We calculate constant-currency amounts by translating local currency amounts 
in the current period at actual foreign exchange rates for the prior year 
period. Our constant-currency results do not eliminate the transaction 
currency impact of purchases and sales of products in a currency other than 
the functional currency.

                                                                                                
                                          Three Months Ended      Three Months Ended      %     
                                          September 30, 2023      September 30, 2022   Decrease 
                                                    (Dollars in thousands)                      
Total revenues                                                                                  
As reported                                   $        49,667         $        68,736   (28)   %
Impact of foreign currency translation                (1,705)                       -           
Constant-currency                             $        47,962         $        68,736   (30)   %


                                                                                                
                                          Nine Months Ended       Nine Months Ended       %     
                                          September 30, 2023      September 30, 2022   Decrease 
                                                    (Dollars in thousands)                      
Total revenues                                                                                  
As reported                                   $       137,909         $       178,967   (23)   %
Impact of foreign currency translation                    752                       -           
Constant-currency                             $       138,661         $       178,967   (23)   %


About Boxlight Corporation
Boxlight Corporation (Nasdaq: BOXL) is a leading provider of interactive 
technology solutions under its award-winning brands Clevertouch(R), FrontRow" 
and Mimio(R). Boxlight aims to improve engagement and communication in diverse 
business and education environments. Boxlight develops, sells, and services 
its integrated solution suite including interactive displays, collaboration 
software, audio solutions, supporting accessories, and professional services. 
For more information about Boxlight and the Boxlight story, visit 
http://www.boxlight.com, https://www.clevertouch.com and https://www.gofrontrow.
com.
Forward Looking Statements
This press release may contain information about Boxlight's view of its future 
expectations, plans and prospects that constitute forward-looking statements. 
Actual results may differ materially from historical results or those 
indicated by these forward-looking statements as a result of a variety of 
factors including, but not limited to, risks and uncertainties associated with 
its ability to maintain and grow its business, variability of operating 
results, its development and introduction of new products and services, 
marketing and other business development initiatives, and competition in the 
industry, among other things. Boxlight encourages you to review other factors 
that may affect its future results and performance in Boxlight's filings with 
the Securities and Exchange Commission, including its Annual Report on Form 
10-K for the year ended December 31, 2022, as filed on March 17, 2023, and its 
Quarterly Report on Form 10-Q filed on August 9, 2023.
                                       5                                        
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                              Boxlight Corporation                              
                     Condensed Consolidated Balance Sheets                      
                 As of September 30, 2023 and December 31, 2022                 
               (in thousands, except share and per share amounts)               


                                                                                                              
                                                                            September 30,       December 31,  
                                                                                2023                2022      
                                                                             (Unaudited)       (as adjusted)* 
ASSETS                                                                                                        
Current assets:                                                                                               
Cash and cash                                                                $  18,415          $  14,591     
equivalents                                                                                                   
Accounts receivable -                                                           40,421             31,009     
trade, net of allowances                                                                                      
Inventories, net                                                                44,142             58,211     
of reserves                                                                                                   
Prepaid expenses and                                                             8,099              7,433     
other current assets                                                                                          
Total current assets                                                           111,077            111,244     
                                                                                                              
Property and equipment, net                                                      1,500              1,733     
of accumulated depreciation                                                                                   
Operating lease                                                                  8,428              4,350     
right of use asset                                                                                            
Intangible assets, net of                                                       46,547             52,579     
accumulated amortization                                                                                      
Goodwill                                                                        11,969             25,092     
Other assets                                                                       851                397     
Total assets                                                                 $ 180,372          $ 195,395     
                                                                                                              
                                                                                                              
LIABILITIES AND                                                                                               
STOCKHOLDERS' EQUITY                                                                                          
                                                                                                              
Current liabilities:                                                                                          
Accounts payable and                                                         $  35,988          $  36,566     
accrued expenses                                                                                              
Short-term debt                                                                  1,022                845     
Operating lease                                                                  1,570              1,898     
liabilities, current                                                                                          
Deferred revenues,                                                               8,202              8,308     
current                                                                                                       
Derivative liabilities                                                             422                472     
Other short-term                                                                 2,441                386     
liabilities                                                                                                   
Total current                                                                   49,645             48,475     
liabilities                                                                                                   
                                                                                                              
Deferred revenues,                                                              15,531             15,603     
non-current                                                                                                   
Long-term debt                                                                  43,355             43,778     
Deferred tax                                                                     5,584              4,680     
liabilities, net                                                                                              
Operating lease                                                                  7,106              2,457     
liabilities, non-current                                                                                      
Total liabilities                                                              121,221            114,993     
                                                                                                              
                                                                                                              
Mezzanine equity:                                                                                             
Preferred Series B, 1,586,620                                                   16,146             16,146     
shares issued and outstanding                                                                                 
Preferred Series C, 1,320,850                                                   12,363             12,363     
shares issued and outstanding                                                                                 
Total mezzanine equity                                                          28,509             28,509     
                                                                                                              
Stockholders' equity:                                                                                         
Preferred stock, $0.0001 par value, 50,000,000 shares authorized;                    -                  -     
167,972 and 167,972 shares issued and outstanding, respectively                                               
Common stock, $0.0001 par value, 68,750,000 shares authorized; 9,605,360             1                  1     
and 9,339,587 Class A shares issued and outstanding, respectively                                             
Additional                                                                     118,733            117,849     
paid-in capital                                                                                               
Accumulated deficit                                                           (86,604)           (65,043)     
Accumulated other                                                              (1,488)              (914)     
comprehensive loss                                                                                            
Total stockholders'                                                             30,642             51,893     
equity                                                                                                        
                                                                                                              
Total liabilities and                                                        $ 180,372          $ 195,395     
stockholders' equity                                                                                          

*
As adjusted for reverse stock split.
                                       6                                        
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                              Boxlight Corporation                              
     Condensed Consolidated Statements of Operations and Comprehensive Loss     
        For the three and nine months ended September 30, 2023 and 2022         
                                  (Unaudited)                                   
                    (in thousands, except per share amounts)                    

                                                                                                  
                                              Three Months Ended            Nine Months Ended     
                                                 September 30,                September 30,       
                                              2023           2022          2023           2022    
Revenues,                                  $   49,667     $  68,736     $  137,909     $  178,967 
net                                                                                               
Cost of                                        31,653        47,716         86,919        128,497 
revenues                                                                                          
Gross                                          18,014        21,020         50,990         50,470 
profit                                                                                            
                                                                                                  
Operating                                                                                         
expense:                                                                                          
General and                                    15,408        13,952         45,366         44,714 
administrative                                                                                    
Research and                                      979           604          2,101          1,865 
development                                                                                       
Impairment                                     13,226             -         13,226              - 
of goodwill                                                                                       
Total operating                                29,613        14,556         60,693         46,579 
expense                                                                                           
                                                                                                  
(Loss) income                                (11,599)         6,464        (9,703)          3,891 
from operations                                                                                   
                                                                                                  
Other (expense)                                                                                   
income:                                                                                           
Interest                                      (2,987)       (2,598)        (8,222)        (7,330) 
expense, net                                                                                      
Other                                           (181)         (128)          (231)          (204) 
expense, net                                                                                      
Gain on settlement                                  -             -              -            856 
of liabilities, net                                                                               
Change in fair value of                            90         (113)             50          1,537 
derivative liabilities                                                                            
Total other                                   (3,078)       (2,839)        (8,403)        (5,141) 
expense                                                                                           
(Loss) income                              $ (14,677)     $   3,625     $ (18,106)     $  (1,250) 
before income taxes                                                                               
Income tax                                    (3,073)         (520)        (3,379)          (475) 
expense                                                                                           
Net (loss)                                 $ (17,750)     $   3,105     $ (21,485)     $  (1,725) 
income                                                                                            
Fixed dividends -                               (317)         (317)          (952)          (952) 
Series B Preferred                                                                                
Net (loss) income attributable             $ (18,067)     $   2,788     $ (22,437)     $  (2,677) 
to common stockholders                                                                            
                                                                                                  
Comprehensive                                                                                     
loss:                                                                                             
Net (loss)                                 $ (17,750)     $   3,105     $ (21,485)     $  (1,725) 
income                                                                                            
Other comprehensive                                                                               
loss:                                                                                             
Foreign currency                              (2,854)       (5,040)          (574)       (11,449) 
translation adjustment                                                                            
Total comprehensive                        $ (20,604)     $ (1,935)     $ (22,059)     $ (13,174) 
loss                                                                                              
                                                                                                  
Net (loss) income per common               $   (1.90)     $    0.31     $   (2.39)     $   (0.32) 
share - basic, as adjusted                                                                        
                                                                                                  
Net (loss) income per common               $   (1.90)     $    0.28     $   (2.39)     $   (0.32) 
share - diluted, as adjusted                                                                      
                                                                                                  
Weighted average number of common                9,484         8,943          9,399          8,432
shares outstanding - basic, as adjusted                                                           
                                                                                                  
Weighted average number of common shares         9,484        11,197          9,399          8,432
outstanding - diluted, as adjusted                                                                

*
As adjusted for reverse stock split.
                                       7                                        
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  Reconciliation of net (loss) income for the three and nine months September   
                30, 2023 and 2022 to EBITDA and Adjusted EBITDA                 

                                                                                                     
(in thousands)                      Three Months      Three Months      Nine Months      Nine Months 
                                       Ended             Ended             Ended            Ended    
                                     September         September         September        September  
                                      30, 2023          30, 2022         30, 2023         30, 2022   
Net (Loss)                          $ (17,750)         $ 3,105         $ (21,485)        $ (1,725)   
Income                                                                                               
Depreciation and                         2,332           2,231              6,893            6,818   
amortization                                                                                         
Interest                                 2,987           2,598              8,222            7,330   
expense                                                                                              
Income tax                               3,073             520              3,379              475   
expense                                                                                              
EBITDA                              $  (9,358)         $ 8,454         $  (2,991)        $  12,898   
                                                                                                     
Stock compensation                         671             603              1,823            2,665   
expense                                                                                              
Change in fair value of                   (90)             113               (50)          (1,537)   
derivative liabilities                                                                               
Purchase accounting impact                 113             189                336            1,395   
of fair valuing inventory                                                                            
Purchase accounting impact of              366             509              1,308            1,747   
fair valuing deferred revenue                                                                        
Gain on settlement                           -               -                  -            (856)   
of debt                                                                                              
Impairment                              13,226               -             13,226                -   
of goodwill                                                                                          
Adjusted                            $    4,928         $ 9,868         $   13,652        $  16,312   
EBITDA                                                                                               



Media
Sunshine Nance
+1 360-464-2119 x254
sunshine.nance@boxlight.com
Investor Relations
Greg Wiggins
+1 360-464-4478
investor.relations@boxlight.com
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