☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2026OR TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 For the transition period fromtoCommission File Number: 001-31326 ELOXX PHARMACEUTICALS, INC. (Exact name of registrant as specified in its charter) 84-1368850(I.R.S. EmployerIdentification Number) Delaware(State or other jurisdiction ofincorporation or organization) P.O. Box 27410 Court StreetArlington, MA 02476(Address of principal executive offices) (Zip Code)781-577-5300(Registrant’s telephone number, including area code) Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934: Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of theSecurities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to filesuch reports), and (2) has been subject to such filing requirements for the past 90 days.Yes☐No☒ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to besubmitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorterperiod that the registrant was required to submit such files).Yes☐No☒ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐Non-accelerated filer☒ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition periodfor complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒ As of May 1, 2026, the registrant had 7,573,935 shares of common stock, $0.01 par value per share, outstanding. ELOXX PHARMACEUTICALS, INC.TABLE OF CONTENTS PageSpecial Note Regarding Forward-Looking Statements3Market and Industry Data3Risk Factor Summary4PART I. FINANCIAL INFORMATION5Item 1.Condensed Consolidated Financial Statements (unaudited)5Condensed Consolidated Balance Sheets as of March 31, 2026 and December 31, 20255Condensed Consolidated Statements of Operations for the Three Months ended March 31, 2026 and20256Condensed Consolidated Statements of Stockholders’ Deficit for the Three Months ended March 31,2026 and 20257Condensed Consolidated Statements of Cash Flows for the Three Months ended March 31, 2026 and20259Notes to Unaudited Condensed Consolidated Financial Statements10Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations20Item 3.Quantitative and Qualitative Disclosures about Market Risk25Item 4.Controls and Procedures25PART II. OTHER INFORMATION27Item 1.Legal Proceedings27Item 1A.Risk Factors27Item 2.Unregistered Sales of Equity Securities, Use of Proceeds, and Issuer Purchases of Equity Securities27Item 3.Defaults Upon Senior Securities27Item 4.Mine Safety Data27Item 5.Other Information27Item 6.Exhibits28SIGNATURES30 Eloxx Pharmaceuticals, Inc., together with its subsidiaries, is collectively referred to herein as “we,” “our,” “us,” “Eloxx” orthe “Company.” This Quarterly Report on Form 10-Q, and information incorporated herein, contain forward-looking statements within themeaning of the Private Securities Litigation Reform Act of 1995. We intend such forward-looking statements to be covered by thesafe harbor provisions for forward-looking statements contained in Section 27A of the Securities Act of 1933, as amended (the“Securities Act”) and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). All statements otherthan statements of present and historical facts contained in this Quarterly Report on Form 10-Q, including without limitationstatements regarding our ability to obtain the capital necessary to fund our operations and continue as a going concern; our abilityto list on the Nasdaq Capital Market; our strategy, future results of operations and financial position; the expected timing of trials ofour product candidates and the potential of our product candidate to treat nonsense mutations; future revenues, projected costs,prospects, plans and objectives of management; the timing and expectations surrounding regulatory communications; ourrelationship with third-parties; and the potential, safety, efficacy, and regulatory and clinical progress of our product candidates,prospective products, product approvals, as well as research and development costs, are forward-lookin