Gentherm
THRM
#6223
Rank
$0.84 B
Marketcap
$27.78
Share price
2.09%
Change (1 day)
3.89%
Change (1 year)

Gentherm - 10-Q quarterly report FY


Text size:
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 1997

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

For the transition period from __________________ to ________________.

Commission File Number: 0 - 21810
---------

AMERIGON INCORPORATED
---------------------
(Exact name of registrant as specified in its charter)

California 95-4318554
- ---------------------------------------- --------------------------------------
(State or other jurisdiction of (I.R.S. Employer Identification No.)
incorporation or organization)

404 East Huntington Drive,
Monrovia, California 91016
- ---------------------------------------- --------------------------------------
(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code: (818) 932-1200

- -------------------------------------------------------------------------------
(Former Name or Former Address, if Changed Since Last Report)

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days. Yes X No
-- --

At May 9, 1997 the registrant had 12,542,500 shares of Class A Common Stock;
no par value; no shares of Class B Common Stock, no par value; and no shares
Preferred Stock, no par value, issued and outstanding.

(1)
AMERIGON INCORPORATED

TABLE OF CONTENTS




Part I. FINANCIAL INFORMATION

Item 1. Condensed Financial Statements

Condensed Balance Sheet 3

Condensed Statement of Operations 4

Condensed Statement of Shareholders' Equity 5

Condensed Statement of Cash Flows 6

Notes to Condensed Financial Statements 7

Item 2. Management's Discussion and Analysis of
Financial Condition and Results of Operations 10

Part II. OTHER INFORMATION 14

Signature 15

(2)
AMERIGON INCORPORATED
(A DEVELOPMENT STAGE ENTERPRISE)

CONDENSED BALANCE SHEET
(IN THOUSANDS, EXCEPT PER SHARE DATA)

December 31, March 31,
1996 1997
-------------------------------
ASSETS (unaudited)
Current Assets:
Cash and cash equivalents $203 $11,741

Accounts receivable less allowance of $80 1,188 1,809
Unbilled revenue 1,157 242
Inventories, primarily raw materials 20 20
Prepaid expenses and other assets 744 215
-------------------------------
Total current assets 3,312 14,027

Property and Equipment, net 610 543

-------------------------------
Total Assets $3,922 $14,570
-------------------------------
-------------------------------


LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities:
Accounts payable $1,567 $509
Deferred revenue 154 239
Accrued liabilities 519 618
Note payable to shareholder 200 -
Bridge Notes and debentures payable 3,000 -
Bank loan payable 1,187 -
-------------------------------
Total current liabilities 6,627 1,366
-------------------------------

Long Term Portion of Lease Liability 43 39
-------------------------------
Shareholders' Equity:
Preferred stock, no par value; 5,000,000
shares authorized, none issued and
outstanding
Common stock:
Class A -no par value; 40,000,000
shares authorized, 9,542,500, and
4,069,000 issued and outstanding at
March 31, 1997 and December 31,
1996, respectively (An additional
3,000,000 shares held in escrow) 17,321 28,408
Class B -no par value; 3,000,000
shares authorized, none issued and
outstanding
Class A Warrants - 6,767
Contributed capital 3,115 3,115
Deficit accumulated during development
stage (23,184) (25,125)
-------------------------------
Total shareholders' equity (2,748) 13,165

-------------------------------
Total Liabilities and Shareholders'
Equity $3,922 $14,570
-------------------------------
-------------------------------

See accompanying notes to the condensed financial statements.


(3)
AMERIGON INCORPORATED
(A DEVELOPMENT STAGE ENTERPRISE)

CONDENSED STATEMENT OF OPERATIONS
(IN THOUSANDS, EXCEPT PER SHARE DATA)


April 23, 1991
Three Months (inception)
Ended March 31, to March 31,
1996 1997 1997
--------------- --------------
(unaudited) (unaudited)
Revenues:
Development contracts and
related grants $3,054 $384 $16,313
Grants - 12 6,168
--------------- --------------
Total revenues 3,054 396 22,481
--------------- --------------
Costs And Expenses:
Direct development contract
and related grant costs 2,771 869 19,187
Direct grant costs - 28 4,760
Research and development 384 256 9,043
Selling, general and
administrative, including
reimbursable expenses 555 794 14,581
--------------- --------------
Total Costs and Expenses 3,710 1,947 47,571

Operating Loss (656) (1,551) (25,090)

Interest Income 36 67 633
Interest Expense - (117) (328)
--------------- --------------
Loss Before Extraordinary
Item ($620) ($1,601) ($24,785)
Extraordinary loss from
extinguishment of
indebtedness - (340) (340)
--------------- --------------
Net loss ($620) ($1,941) ($25,125)
--------------- --------------
--------------- --------------

Loss per share before
extraordinary item ($0.15) ($0.25)
---------------
---------------

Net loss per share ($0.15) ($0.30)
---------------
---------------

Weighted average number of
shares outstanding 4,050 6,488
---------------
---------------


See accompanying notes to the condensed financial statements.

(4)
AMERIGON INCORPORATED
(A DEVELOPMENT STAGE ENTERPRISE)

STATEMENT OF SHAREHOLDERS' EQUITY (DEFICIT)
(IN THOUSANDS)
(UNAUDITED)
<TABLE>
<CAPTION>
Common Stock Deficit
Preferred --------------------------------- Accumulated
Stock Class A Class B During the
--------------- --------------- --------------- Class A Contributed Development
Shares Amount Shares Amount Shares Amount Warrants Capital Stage Total
------ ------ ------ ------ ------ ------ -------- ----------- ----------- --------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C>
Balance at April 23, 1991
(Inception) - - 1,000 $100 - - - - - $100
Contributed capital-founders'
services provided without
compensation $111 111
Net loss $(616) (616)
------ ------ ------ ------- ------ ------ -------- ----------- ----------- ---------
Balance at December 31, 1991 - - 1,000 100 - - - 111 (616) 405
Transfer of common stock to
employee by principal
shareholder for services 150 150
Contributed capital-founders'
services provided without
compensation 189 189
Net loss (1,459) (1,459)
------ ------ ------ ------- ------ ------ -------- ----------- ----------- ---------
Balance at December 31, 1992 - - 1,000 100 - - - 450 (2,075) (1,525)
Issuance of common stock
(public offering) 2,300 11,534 11,534
Options granted by principal
shareholder for services 549 549
Contribution of notes payable to
contributed capital 2,102 2,102
Net loss (3,640) (3,640)
------ ------ ------ ------- ------ ------ -------- ----------- ----------- ---------
Balance at December 31, 1993 - - 3,300 11,634 - - - 3,101 (5,715) 9,020
Compensation recorded for
variable plan stock option 1 1
Net Loss (4,235) (4,235)
------ ------ ------ ------- ------ ------ -------- ----------- ----------- ---------
Balance at December 31, 1994 - - 3,300 11,634 - - - 3,102 (9,950) 4,786
Private placement of common
stock 750 5,636 1 5,637
Compensation recorded for
variable plan stock option 12 12
Net loss (3,237) (3,237)
------ ------ ------ ------- ------ ------ -------- ----------- ----------- ---------
Balance at December 31, 1995 - - 4,050 17,270 - - - 3,115 (13,187) 7,198
Exercise of stock options 20 160 160
Repurchase of common stock (1) (15) (15)
Expenses of sale of stock (94) (94)
Net loss (9,997) (9,997)
------ ------ ------ ------- ------ ------ -------- ----------- ----------- ---------
Balance at December 31, 1996 - - 4,069 17,321 - - - 3,115 (23,184) (2,748)
Follow on Public Offering 5,474 11,087 6,617 17,704
Conversion of Bridge
Debeuntures into Class A
Warrants 150 150
Net loss (1,941) (1,941)
------ ------ ------ ------- ------ ------ -------- ----------- ----------- ---------
Balance at March 31, 1997 9,543 $28,408 $6,767 $3,115 $(25,125) $13,165
</TABLE>

See accompanying notes to the condensed financial statements.

(5)
AMERIGON INCORPORATED
(A DEVELOPMENT STAGE ENTERPRISE)

CONDENSED STATEMENT OF CASH FLOWS

(IN THOUSANDS)

<TABLE>
<CAPTION>
From
April 23, 1991
Three Months (inception) To
Ended March 31, March 31,
1996 1997 1997
------------------------- -----------
(unaudited) (unaudited)
<S> <C> <C> <C>
Operating Activities:
Net loss ($620) ($1,941) ($25,125)
Adjustments to reconcile net loss to
cash used in operating activites:
Depreciation and amortization 90 97 1,009
Provision for doubtful accounts 190
Stock option compensation 712
Contributed capital-founders'
services provided without cash compensation 300
Change in operating assets and liablilities:
Accounts receivable (221) (621) (1,999)
Unbilled revenue (1,816) 915 (242)
Inventory 2 (20)
Deferred Contract Costs (550) -
Prepaid expenses and other assets 134 529 (215)
Accounts payable (62) (1,058) 509
Deferred revenue (7) 85 239
Accrued liabilities (61) 99 618
------------------------- -----------
Net cash used in operating activities (3,111) (1,895) (24,024)
------------------------- -----------
Investing Activities:
Purchase of property and equipment (148) (30) (1,474)
Short term investments
------------------------- -----------
Net cash used in investing activities (148) (30) (1,474)
------------------------- -----------
Financing Activities:
Proceeds (expenses) from sale of common
stock and warrants, net (94) 17,704 34,881
Proceeds from exercise of stock options 160
Repurchase of common stock (15)
Borrowing under line of credit 6,280
Repayment of line of credit (1,187) (6,280)
Repayment of capital lease (4) (4) (39)
Proceeds from Bridge Financing 3,000
Repayment of Bridge Financing (2,850) (2,850)
Proceeds from notes payable to shareholder 250 450
Repayment of notes payable to shareholder (450) (450)
Notes payable to shareholders contributed
to Capital 2,102
------------------------- -----------
Net cash (used in) provided by financing
activities (98) 13,463 37,239
------------------------- -----------

Net (decrease) increase in cash and cash
equivalents (3,357) 11,538 11,741
Cash and cash equivalents at beginning of
period 4,486 203 -
------------------------- -----------
Cash and cash equivalents at end of period $1,129 $11,741 $11,741
------------------------- -----------
------------------------- -----------

Supplemental Disclosure of Cash Flow
Information:
Cash paid for:
Interest - $113 $271
------------------------- -----------
------------------------- -----------
Supplemental Disclosure of NonCash
Transaction:
Conversion of Bridge Debentures into
warrants - $150 $150
------------------------- -----------
------------------------- -----------
</TABLE>

See accompanying notes to the condensed financial statements.


(6)
AMERIGON INCORPORATED
(A DEVELOPMENT STAGE ENTERPRISE)
NOTES TO UNAUDITED FINANCIAL STATEMENTS


NOTE 1 - THE COMPANY:

Amerigon Incorporated (the "Company") is a development stage enterprise,
which was incorporated in California on April 23, 1991 primarily to develop,
manufacture and market proprietary, high technology automotive components and
systems for gasoline-powered and electric vehicles.

NOTE 2 - BASIS OF PRESENTATION AND SUMMARY OF CERTAIN ACCOUNTING POLICIES:

The accompanying condensed balance sheet as of March 31, 1997 and the
condensed statements of operations, shareholders' equity and cash flows for
the three months ended March 31, 1997 and for the period from April 23, 1991
(inception) to March 31, 1997 have been prepared by the Company without
audit. In the opinion of management, all adjustments (consisting of normal
recurring adjustments) necessary for fair presentation have been included.
The results of operations for the three month period ended March 31, 1997 are
not necessarily indicative of the operating results for the full year.

Certain information and footnote disclosures normally included in
financial statements prepared in accordance with generally accepted
accounting principles have been condensed or omitted. These condensed
financial statements should be read in conjunction with the financial
statements and notes thereto included in the Company's Form 10-K for the year
ended December 31, 1996.

DEVELOPMENT CONTRACT REVENUES AND RELATED GRANTS. The Company has
entered into a number of fixed price contracts under which revenue is
recognized using the percentage of completion method, or in the case of short
duration contracts, when the prototype or services are delivered.
Development contract revenues earned are recorded on the balance sheet as
Unbilled Revenue until billed. The Company has received government grants,
which parallel one of its development contracts. These grants are included
in development contract and related grant revenues.

GRANT REVENUES. Revenue from government agency grants and other sources
pursuant to cost-sharing arrangements is recognized when reimbursable costs
have been incurred. Grant revenues earned are recorded on the balance sheet
as Unbilled Revenue until billed.

(7)
NOTE 3 - NET LOSS PER SHARE:

The Company's net loss per share calculations are based upon the weighted
average number of shares of common stock outstanding. Excluded from this
calculation are the 3,000,000 Escrowed Contingent Shares (Note 4). Common
stock equivalents (stock options and stock warrants) are anti-dilutive in
both periods and are excluded from the net loss per share calculation.

NOTE 4 - ESCROW AGREEMENT:

Prior to the effective date of the June 1993 initial public offering,
3,000,000 shares of the Company's Class A Common Stock ("Escrowed Contingent
Shares") were deposited into escrow by the then existing shareholders in
proportion to their then current holdings. These shares are not transferable
(but may be voted) and will be released from escrow in the event the Company
attains certain pre-tax earnings levels during the period through December
31, 1998.

The Company expects that the release of the Escrowed Contingent Shares,
if any, will be deemed compensatory and, accordingly, will result in charges
to earnings equal to the fair market value of the Escrowed Contingent Shares
recorded ratably over the period beginning on the date when management
determines that any of the specified events are probable of being attained
and ending on the date on which the Escrowed Contingent Shares are released.
At the time a goal is attained, previously unrecognized compensation expense
will be adjusted by a one-time charge based on the then fair market value of
the shares released from Escrow. Such charges could substantially reduce the
Company's net income or increase the Company's loss for financial reporting
purposes in the periods such charges are recorded. The specified events are
not considered probable of attainment at this time.

On April 30, 1999, all shares that have not been released from Escrow
will automatically be exchanged for shares of Class B Common Stock, which
will then be released from Escrow. Any dividends or other distributions made
with respect to Escrowed Contingent Shares that have not been released from
Escrow as Class A Common Stock will be forfeited and contributed to the
capital of the Company on April 30, 1999.

NOTE 5 - 1997 PUBLIC STOCK OFFERING:

On February 18, 1997, the Company completed an offering of 17,000 Units,
each consisting of 280 shares of Class A Common Stock and 280 Class A
Warrants to purchase, at $5.00 per share, an equal number of shares of Class
A Common Stock. Proceeds to the Company, net of the underwriter's fees and
commissions and expenses of the Offering, were approximately $15,300,000. In
addition, on March 7, 1997, the underwriter exercised an option to purchase
an additional 2,550 Units to cover over-allotments. Additional proceeds from
the sale of the Units pursuant to the underwriter's exercise of the
over-allotment option, net of the underwriter's fees and commissions and all
expenses, were approximately $2,400,000. (Hereinafter, the Company's offering
of a total of 19,550 Units as described above is collectively referred to as
the "1997 Public Offering.")

(8)
NOTE 6 - EXTRAORDINARY LOSS ON EXTINGUISHMENT OF INDEBTEDNESS:

On October 31, 1996, the Company completed a private placement (the "1996
Bridge Financing") of 60 bridge units (each a "Bridge Unit"), each consisting
of one $47,500 principal amount 10% unsecured promissory note made by the
Company (each a "Bridge Note") and one $2,500 principal amount 10% convertible
subordinated debenture (each a "Bridge Debenture"). Upon the completion of
the 1997 Public Offering, the Bridge Notes were repaid and the Bridge Debentures
were converted into a total of 1,620,000 warrants to purchase Class A Common
Stock. In the First Quarter of 1997, the Company recorded a non-cash charge
resulting from the elimination of the remaining unamortized portion of the
deferred debt issuance costs totaling approximately $340,000.

NOTE 7 - STOCK WARRANTS:

In connection with the 1997 Public Offering, the Company issued 4,760,000
Class A Warrants to purchase Class A Common Stock. Each Class A Warrant
entitles the registered holder thereof to purchase, at any time until
February 12, 2002, one share of the Company's Class A Common Stock at an
exercise price of $5.00, subject to adjustment. In addition, on March 7,
1997, the underwriter exercised an over-allotment option which resulted in
the issuance of an additional 714,000 Class A Warrants.

(9)
PART 1

ITEM 2

MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS

RESULTS OF OPERATIONS

FIRST QUARTER 1997 COMPARED WITH FIRST QUARTER 1996

REVENUES. Revenues for the three months ended March 31, 1997 ("First
Quarter 1997") were $396,000 as compared with revenues of $3,054,000 in the
three months ended March 31, 1996 ("First Quarter 1996"). Approximately
$83,000 of First Quarter 1997 revenue related to a single electric vehicle
development contract and related grants, which was a decrease of approximately
$2,183,000 compared to the corresponding amount attributable to such contract
and grants in First Quarter 1996. The decrease in development contract and
related grant revenues was due principally to the fact that the Company
substantially completed its major electric vehicle development contract with
Samsung Heavy Industries Co., Ltd. in 1996 and did not obtain any comparable
replacement development contracts during First Quarter 1997. The percentage of
completion method of accounting is used for this contract and, accordingly,
revenues and gross profit are recognized as work is performed based on the
relationship between actual costs incurred and total estimated costs at
completion. Revenues and gross profit are recognized prospectively after
taking into account revisions in estimated total contract costs and contract
values, and estimated losses are recorded when identified. Grant revenue is
recorded when reimbursable costs are incurred. No replacement for the Samsung
contract is currently scheduled to follow or expected to be obtained.

All other development contract revenue (relating to the Company's climate
controlled seats, radar and IVS-TM- products) increased to $301,000 in First
Quarter 1997, an increase of $19,000, or approximately 6.7%, from the $282,000
in such revenue recorded for First Quarter 1996. The increase in First Quarter
1997 principally reflects the Company's completion of work on several
development contracts relating to the climate controlled seats, radar products
and IVS-TM-. As of March 31, 1997, the Company had only minor development
contracts in place, under which a total of not more than approximately $317,000
potentially remains to be earned by the Company (although no assurance can be
given that all or any portion of such amount will ultimately be earned or
received).

During First Quarter 1997, development continued on the climate control
seat systems and the radar systems, which was funded in part by development
contracts. The revenues recognized for the development of the climate
control seat and radar systems, and for the development contract and sales of
interactive voice navigation systems ("IVS-TM-") in First Quarter 1997,
was $301,000 compared to $282,000 in First Quarter 1996. Demand for the
IVS-TM-product continues to be weak. The Company has previously announced
that it has entered into a conditional letter of intent with Yazaki
Corporation and Technology Strategies and Alliances to form a joint venture
to develop and market the IVS-TM- product in the automotive aftermarket.
(See the Company's Annual Report on Form 10-K for the year ended December
31, 1996 for further information.)

Grant revenues from activities not related to development contracts
totaled $12,000 in First Quarter 1997. There were no grant activities in
First Quarter 1996 related to the Company's other products. The Company does
not obtain grants on a regular basis, and those grants that are obtained vary
as to amount and as to the nature and duration of the work (and type of
product) covered. As of March 31, 1997, no more than approximately $615,000
remained to be earned under existing grants (although no assurance can be given
that all or any portion will of such amount will ultimately be earned or
received). The Company has previously announced its intention to reduce its
efforts to obtain new grants and to focus on working toward production
contracts for climate controlled seats and radar sensor systems.


(10)
DIRECT DEVELOPMENT CONTRACT AND RELATED GRANT COSTS.  Direct development
contract and related grant costs decreased to $869,000 in First Quarter 1997
compared to $2,771,000 in First Quarter 1996. Included in these costs are
costs related to commercial sales of IVS-TM- products totaling $5,000 in First
Quarter 1997 and $221,000 in First Quarter 1996. Direct development contract
and related grant costs decreased significantly in First Quarter 1997 relative
to First Quarter 1996 due to the decreased activity in the Company's electric
vehicle program, as discussed above.

DIRECT GRANT COSTS. Direct grant costs were $28,000 in First Quarter
1997. There were no direct grant costs in First Quarter 1996. These costs are
related to the projects for which grant revenues are reported. The Company
anticipates that direct grant costs will decrease during the remainder of 1997
as the Company completes work on the remaining active grants and focuses its
efforts on working toward production contracts for climate controlled seats and
radar sensor systems. The Company anticipates that certain of these grant
costs will be reimbursable to the Company during the remainder of 1997 as the
Company achieves certain billing milestones under the respective grants.

RESEARCH AND DEVELOPMENT EXPENSES. Research and development expenses
decreased to $256,000 in First Quarter 1997 from $384,000 in First Quarter
1996. These expenses represent research and development expenses for which no
development contract or grant funding has been obtained. Expenses of research
and development projects that are specifically funded by development
contracts from customers are classified under direct development contract and
related grant costs of direct grant costs. Due to the Company's significant
cash shortfalls at the beginning of First Quarter 1997, the Company was
constrained in its ability to undertake research and development activities.
Research and development activities are expected to increase in Second
Quarter 1997 as the Company's ability to finance such activities has improved
since the completion of the 1997 Public Offering. The Company's research and
development expenses fluctuate significantly from period to period, due to
both changing levels of activity and changes in the amount of such activities
that are covered by customer contracts or grants. Where possible, the
Company seeks funding from third parties for its research and development
activities.

SELLING, GENERAL AND ADMINISTRATIVE EXPENSES. Selling, general and
administrative ("SG&A") expenses increased to $794,000 in First Quarter 1997
compared to $555,000 in First Quarter 1996. The increase in First Quarter
1997 was due principally to the fact that fewer SG&A expenses were allocated
to development contracts. Direct and indirect overhead expenses included in
SG&A that are associated with development contracts are allocated to such
contracts. As the Company has not obtained any replacement development
contracts, the Company anticipates that SG&A expenses may continue to
increase in 1997.

INTEREST EXPENSE. The interest expense in First Quarter 1997 was related
to the bank line of credit obtained to finance work on the Samsung electric
vehicle contract, the 1996 Bridge Financing, and loans from the Company's Chief
Executive Officer and principal shareholder. There were no such loans in First
Quarter 1996. Interest income increased to $67,000 in First Quarter 1997 from
$36,000 in First Quarter 1996, reflecting higher cash balances upon the
completion of the 1997 Public Offering. Net interest income (loss) during
First Quarter 1997 was ($50,000) compared with $36,000 in First Quarter 1996.

(11)
EXTRAORDINARY ITEM.   Extraordinary loss on extinguishment of debt was
$340,000 in First Quarter 1997. These expenses were related to the
elimination of the remaining unamortized portion of the deferred 1996 Bridge
Financing costs.

LIQUIDITY AND CAPITAL RESOURCES

At March 31, 1997, the Company had working capital of $12,661,000. In
First Quarter 1997, the Company completed the 1997 Public Offering and raised
approximately $17,700,000 of net proceeds. Approximately $4,100,000 of such
proceeds were used in part to pay off most of the Company's indebtedness,
including a bank line of credit, which was terminated effective February 18,
1997. The Company's principal sources of operating capital have been the
proceeds of its various financing transactions and, to a lesser extent,
revenues from grants, development contacts and the sales of prototype to
customers. As of March 31, 1997, the Company had approximately $11,247,000 in
remaining proceeds from the 1997 Public Offering. Other than such remaining
Offering proceeds, the Company has virtually no sources of liquidity.

Cash and cash equivalents increased by $11,538,000 during First Quarter
1997. Operating activities used $1,895,000, which primarily as a result of
the operating loss of $1,941,000. Reductions in unbilled revenues of
$915,000 (related to billings under the electric vehicle program) and in
prepaid expenses and other assets of $529,000, together with increases in
deferred revenue and accrued liabilities of $184,000 were offset by the
decrease in accounts payable of $1,058,000, the increase in accounts
receivable of $621,000 and the other uses of cash for operating activities.
Investing activities used $30,000 related to the purchase of property and
equipment.

Financing activities provided $13,463,000 of which approximately
$17,704,000 was from the 1997 Public Offering. $1,187,000 was used for the
repayment of the bank line of credit, $2,850,000 was used for repayment of the
1996 Bridge Financing, and $450,000 was used for repayment of loans from the
Company's Chief Executive Officer and principal shareholder.

The Company expects to incur losses for the foreseeable future due to
the continuing cost of its product development and marketing activities. To
fund its operations, the Company will continue to need cash from financing
sources unless and until such time as sufficient profitable production
contracts are obtained. Unless the Company obtained one or more additional
significant development contracts or grants (as to which there can be no
assurance), the Company would not be able to obtain bank financing to fund
its operations. Moreover, even if such additional development contracts are
obtained, there still cannot be any assurance that the Company would be able
to obtain bank financing on terms affordable to the Company or on any terms.
Cash inflows during the development and early stage production period are
dependent upon achieving certain billing milestones under existing
development contracts and grants, and on obtaining new production and/or
development contracts. Cash outflows are dependent upon the level and timing

(12)
of production and/or development work and the amount of research and
development and overhead expenses. Cash inflows must be supplemented by cash
from debt and/or equity financing, the availability of which can not be
assured.

If and when the Company is able to commence commercial production of its
heated and cooled seat or radar products, the Company will incur significant
expenses for tooling product parts and to set up manufacturing and/or
assembly processes. The Company also expects to require significant capital
to fund other near-term production engineering and manufacturing, as well as
research and development and marketing, of these products. While the Company
believes that the remaining proceeds from the Offering will be sufficient to
meet its expected capital needs through approximately the end of 1997, no
assurance can be given that unanticipated needs for capital will not develop
that would exceed the Company's capital resources or that, even in the
absence of any such unanticipated needs, the Company's current working
capital will prove sufficient to fund its capital needs through the end of
1997 as currently anticipated.

Over the long-term, the Company expects to continue to expend
substantial funds to continue its development efforts. The Company has
experienced negative cash flow from operating activities since its inception
and has not generated, and does not expect to generate in the foreseeable
future, sufficient revenues from the sales of its principal products to cover
its operating expenses or to finance such further development efforts.
Accordingly, the Company expects that significant additional financing will
be necessary to fund the Company's long-term operations.

(13)
PART II


OTHER INFORMATION


ITEM 1. LEGAL PROCEEDINGS.

Not applicable.

ITEM 2. CHANGES IN SECURITIES.

Not applicable.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

Not applicable.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

Not applicable.

ITEM 5. OTHER INFORMATION.

Not applicable.

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K.

a. Exhibits

10.1 Letter of Intent, together with Addendum thereto, among
the Company, Yazaki Corporation, and Technology Strategies
and Alliances
27 Financial Data Schedule


b. Reports on Form 8-K

The Company filed a Current Report on Form 8-K dated
January 31, 1997 reporting information under Item 5.

(14)
SIGNATURE


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, thereunto duly authorized.


Amerigon Incorporated
---------------------
Registrant

Date: May 14, 1997 /s/ Lon E. Bell
----------------
Lon E. Bell
Chief Executive Officer
and Chairman of the Board
and Acting Principal Financial
and Accounting Officer