勒梅特微管医疗 2026年季度报告

FORM 10-Q Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying 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 4, 2026, the registrant had 22,850,739 shares of common stock, par value $.01 per share, outstanding. Part I.Financial Information: Item 1.Financial StatementsConsolidated Balance Sheets as of March 31, 2026 (unaudited) and December 31, 2025Unaudited Consolidated Statements of Operations for the three-month periods ended March 31, 2026 and Part I. Financial Information LeMaitre Vascular, Inc.Consolidated Balance Sheets LeMaitre Vascular, Inc. Notes to Consolidated Financial StatementsMarch 31, 2026 1. Basis of Presentation and Summary of Significant Accounting Policies Overview Unless the context requires otherwise, references to LeMaitre, LeMaitre Vascular, and the Company refer to LeMaitreVascular, Inc. and its subsidiaries. The Company’s consolidated financial statements have been prepared in conformity withaccounting principles generally accepted in the United States of America (“GAAP”). Any reference in these notes to applicableguidance is meant to refer to the authoritative GAAP as found in the Accounting Standards Codification (“ASC”) and AccountingStandards Update (“ASU”) of the Financial Accounting Standards Board (“FASB”). The accompanying unaudited consolidated The accompanying unaudited interim financial statements and related notes have been prepared by the Company pursuant tothe rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. Certain informationand footnote disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed oromitted pursuant to such rules and regulations. These consolidated financial statements should be read in conjunction with theCompany’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2025, included in theCompany’s Annual Report on Form 10-K filed with the SEC. In the opinion of management, all adjustments, consisting only of Significant Accounting Policies A summary of the Company's significant accounting policies is included in Note 1 of the "Notes to Consolidated FinancialStatements" contained in its Form 10-K for the year ended December 31, 2025. The Company believes that the consistent Beginning in 2026, the Company is self‑insured for certain employee health benefits up to specified retention levels for its US-based employees. The Company records an expense as incurred with a liability for self‑insured risks based on its estimate of theultimate cost of both reported claims and claims incurred but not yet reported as of the balance sheet date. Expenses are allocated to The estimation of self‑insurance liabilities is a significant accounting estimate because it requires judgment and is subject toinherent uncertainty. Key assumptions used in estimating the liability include historical claims experience, claim developmentpatterns, severity and frequency of claims, changes in healthcare costs, legal or regulatory developments, and other factors that may There have been no other significant changes during the three months ended March 31, 2026 in any of the Company'sSignificant Accounting Policies from those contained in its Form 10-K for the year ended December 31, 2025. Recently Adopted Accounting Pronouncements In November 2024, the FASB issued ASU 2024-04, Induced Conversions of Convertible Debt Instruments. The new guidanceclarifies the assessment of whether a transaction should be accounted for as an induced conversion or extinguishment of convertibledebt when changes are made to conversion features as part of an offer to settle the instrument. The guidance is effective for fiscalyears beginning after December 15, 2025, including interim reporting periods within those annual reporting periods, with early January 1, 2026, on a prospective basis. The adop