Tiberius Acquisition Corp

[1]	Excludes an aggregate of up to 15,821,635 and 15,914,128 shares subject to redemption at December 31, 2019 and 2018, respectively.
[2]	Net loss per common share - basic and diluted excludes interest income attributable to common stock subject to redemption of $2,889,557 and $1,917,518 for the years ended December 31, 2019 and 2018, respectively.

Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities:
Net income	$ 1,937,205	$ 1,581,542
Adjustments to reconcile net income to cash used in operating activities:
Interest earned in Trust Account	(3,854,255)	(2,687,003)
Unrealized (gains) losses on marketable securities held in Trust Account	(95,617)	17,374
Deferred tax expense	16,500
Changes in operating assets and liabilities:
Changes in prepaid expenses and other current assets	81,162	(102,225)
Changes in accounts payable and accrued expenses	230,323	153,704
Changes in income taxes receivable	35,416	(30,000)
Net cash used by operating activities	(1,649,266)	(1,066,608)
Cash flows from investing activities:
Investment of cash in Trust Account		(174,225,000)
Interest income released from Trust Account for payment of taxes	902,848	450,250
Net cash provided by (used in) investing activities	902,848	(173,774,750)
Cash flows from financing activities:
Proceeds from sale of Units in Public Offering		169,500,000
Proceeds from Sponsor Loan	500,000	1,725,000
Proceeds from sale of Private Placement Warrants		4,500,000
Note payable borrowings		45,437
Repayment of Note payable borrowings		(250,000)
Advance from Sponsor		74,540
Repayment of Advance from Sponsor		(69,540)
Payment of offering costs		(364,311)
Net cash provided by financing activities	500,000	171,161,126
Increase (decrease) in cash	(246,418)	319,768
Cash at beginning of period	325,115	5,347
Cash at end of period	78,697	325,115
Cash paid for taxes	607,000	450,000
Supplemental disclosure of non-cash investing and financing activities:
Deferred underwriting commissions		7,350,000
Initial value of common shares subject to possible redemption		161,033,395
Change in value of common shares subject to possible redemption	$ 1,937,204	$ 1,616,586

Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash	$ 78,697	$ 325,115
Income tax receivable		30,000
Prepaid expenses	33,563	114,725
Total current assets	112,260	469,840
Investments and cash held in trust account	179,491,402	176,444,379
Total assets	179,603,662	176,914,219
Current liabilities:
Accounts payable and accrued expenses	294,560	184,237
Due to sponsor	125,000	5,000
Income tax payable	5,416
Deferred tax liability	16,500
Total current liabilities	441,476	189,237
Sponsor loan payable	2,225,000	1,725,000
Deferred underwriting commissions	7,350,000	7,350,000
Total liabilities	10,016,476	9,264,237
Commitments and Contingencies:
Common stock subject to possible redemption; $0.0001 par value; 15,821,635 shares (at redemption value of approximately $10.40 per share) as of December 31, 2019 and 15,914,128 shares (at redemption value of approximately $10.22 per share) as of December 31, 2018	164,587,185	162,649,981
Stockholders' equity:
Preferred stock, $0.0001 par value, 1,000,000 shares authorized, none issued or outstanding
Common stock, $0.0001 par value, 60,000,000 shares authorized, 5,740,865 shares issued and outstanding (excluding 15,821,635 shares subject to possible redemption) as of December 31, 2019 and 5,648,372 shares issued and outstanding (excluding 15,914,128 shares subject to possible redemption) as of December 31, 2018	574	565
Additional paid-in-capital	1,499,910	3,437,124
Retained earnings	3,499,517	1,562,312
Total stockholders' equity	5,000,001	5,000,001
Total liabilities and stockholders' equity	$ 179,603,662	$ 176,914,219