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Pacific Biosciences of California, Inc.

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FY2021 Annual Report · Pacific Biosciences of California, Inc.
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2021 ANNUAL REPORT

Fellow Stockholders, 

On behalf of the Board and our employees, thank you for your investment and continued support in PacBio. At 
PacBio, our focus is centered on creating the world's most advanced sequencing technologies so we can realize 
our mission of enabling the promise of genomics to better human health. We believe that by offering 
researchers products that enable a more complete and accurate view of the genome, we can allow them to tackle 
some of the world's most complex genetic challenges.   

Reflecting on 2021 

In 2021, we continued our transformation of PacBio to better serve our customers and, in turn, drive long-term 
stockholder value.  Our strategy included expanding our commercial reach, driving product development, and 
demonstrating leadership in clinical whole-genome sequencing.  

While we enjoyed many successes in 2021, such as record annual revenue and system placements, it was only 
an initial step toward realizing our mission. We continued to build a best-in-class team, doubling our quota-
carrying sales representatives and growing and reinvigorating our R&D organization. Our clinical research 
collaborations bore tangible results as well. For example, Children's Mercy Kansas City showed that PacBio 
sequencing yielded a more than 4-fold increase in the discovery rate of rare coding structural variants relative to 
short-read technology, and Rady Children's Institute for Genomic Medicine cited long-read sequencing's ability 
to detect numerous variants not readily detectible by short-read sequencing. We believe proof points like these 
and others will continue to fuel the adoption of PacBio long-read sequencing when we launch even higher 
throughput products and serve as steppingstones toward ultimately seeing the adoption of long-read sequencing 
in many clinical settings.    

Creating a Multi-product Company 

Perhaps most importantly, we've evolved beyond being a single-platform-focused company to one that plans to 
offer multiple technologies and platforms. In doing this, we completed the first acquisitions in the company's 
history. Our acquisition of Circulomics added robust DNA extraction technology that helps customers simplify 
the essential sample preparation process. Our acquisition of Omniome added highly accurate SBB (Sequencing 
by Binding) chemistry that we believe will unlock a broad range of applications, including high-growth areas in 
oncology, and uniquely position PacBio with both native long- and short-read offerings.   

Every day we put our customers at the center of what we do, and we work closely with them to develop the best 
long-read sequencers to address their needs. For example, in collaboration with certain customers, we're 
creating an ultra-high throughput long-read platform intended to sequence whole-genomes at scale and 
developing a long-read desktop sequencer intended to address targeted and smaller panels in clinical and 
research applications.  

Beyond just platforms, we strive to make flexible solutions tailored to the problems our customers are trying to 
solve – like our HiFi Viral Kit, the company's first kitted solution targeted at a specific customer application. 
Customers and investors can expect more solutions and on-market improvements in 2022 that will increase the 
application range of PacBio HiFi sequencing.  

A Long-term Focus 

We have a lot of wins to celebrate in 2021.  However, we know we have more to do.  As I write, market 
instability continues, and PacBio has not been immune to the broader market volatility over the past several 
months, like many others in the life sciences industry. I want to reiterate that the investments in PacBio today 

are building this company, not just for 2022 or even the next couple of years – but laying the foundation for 
what we believe will allow us to be one of the most advanced biological solutions companies in the decades to 
come. With approximately $1 billion in cash/investments, we're in an excellent position to drive full speed on 
the product development initiatives that we believe will ultimately lead to a positive cash flow over the medium 
term.  

Execution is the Theme for 2022 

In the coming year, we plan to leverage the foundation built in 2021 to further drive our growth.  By the end of 
last year, we had built a truly global organization. With our commercial infrastructure investment, we believe 
we are poised to deliver revenue growth by reaching more customers than ever before. In the first half of 2022, 
we intend to enhance the Sequel IIe sequencing platform by adding more features and making it easier to use.  
Additionally, in 2022 we plan to significantly progress our new product pipeline. Our next-generation platforms 
are the lifeblood of our company, and we believe these new products will enable us to take a giant leap in 
expanding our market opportunity, and that we are on the cusp of releasing some of the most transformative 
products to the genomics world.  

Closing Thoughts 

While the Human Genome Project (HGP) concluded almost 20 years ago, it hardly yielded a complete human 
genome sequence as there were still hundreds of millions of base pairs missing. The incomplete reference 
genome was not due to a lack of desire or importance but rather technological limitations. We were extremely 
pleased that PacBio HiFi sequencing was an essential component in the Telomere-to-Telomere Consortium's 
landmark accomplishment of assembling the fully complete genome. This new reference genome introduced 
nearly 200 million base pairs of sequence that contain approximately 2,000 gene predictions, 99 of which are 
predicted to be protein-coding. 

As we look back on the last few decades in genomics, we can connect how key scientific discoveries ushered in 
new eras in the field. In the 80s and 90s, discovering discrete genes and their links to disease fueled the HGP 
and the herculean effort to sequence the human genome. The culmination of the HGP in 2003 and the advent of 
high throughput sequencers in the 2010s spurred projects to sequence hundreds of thousands of individuals and 
more clearly understand the genomic variation on a population scale which furthered our knowledge of the 
genome's role in genetic disease, oncology, and other illnesses. Now, with a truly complete reference genome 
and sequencing technology that has the potential to accurately map all its complexities at a meaningful scale, we 
believe the next era of genomics is imminent. This is the era where our genome is front-and-center in human 
health, the backbone of our medical journey. This is the promise of genomics - and PacBio is developing the 
products and technologies that will enable it.  

Sincerely, 
John Milligan 
Chair of the Board 

UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
Washington, D.C. 20549  

Form 10-K  
(Mark One) 
  ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 
For the fiscal year ended December 31, 2021 
Or 
  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 001-34899 

Pacific Biosciences of California, Inc.  
(Exact name of registrant as specified in its charter)  

Delaware 
(State or other jurisdiction of 
incorporation or organization) 

1305 O’Brien Drive  
Menlo Park, CA 94025 
(Address of principal executive offices) 

16-1590339 
(I.R.S. Employer 
Identification No.) 

94025 
(Zip Code) 

(Registrant’s telephone number, including area code)  
(650) 521-8000  
Securities registered pursuant to Section 12(b) of the Act:  

Title of each class 
Common Stock, par value $0.001 per share 

Trading Symbol(s) 

PACB 

Name of each exchange on which registered 
The NASDAQ Stock Market LLC 

Securities registered pursuant to Section 12(g) of the Act:  
None  

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes     No   
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.    Yes     No   
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     No  

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit 
and post such files).    Yes     No   

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company 
or  an  emerging growth  company.  See  the  definitions of  “large  accelerated  filer,”  “accelerated  filer,”  “smaller  reporting  company”  and  “emerging 
growth company” in Rule 12b-2 of the Exchange Act. (Check one):  
Large accelerated filer    
Non-accelerated filer    

Accelerated filer 
Smaller reporting company 
Emerging growth company 

 
 
 

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.    

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its 
internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm 
that prepared or issued its audit report. Yes     No  

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes     No   
Aggregate market value of registrant’s common stock held by non-affiliates of the registrant on June 30, 2021, based upon the closing price of 
Common Stock on such date as reported by NASDAQ Global Select Market, was approximately $6,791,088,144.  Shares of voting stock held by each 
officer and director have been excluded in that such persons may be deemed to be affiliates. This assumption regarding affiliate status is not necessarily 
a conclusive determination for other purposes.  

  
  
  
  
  
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
  
  
  
  
 
 
 
 
 
 
  
Number of shares outstanding of the issuer’s common stock as of January 31, 2022: 221,182,457 

DOCUMENTS INCORPORATED BY REFERENCE:  

Portions of the registrant’s definitive Proxy Statement relating to its 2022 Annual Meeting of Stockholders are incorporated by reference into 
Part III of this Annual Report on Form 10-K where indicated. Such Proxy Statement will be filed with the U.S. Securities and Exchange Commission 
within 120 days after the end of the fiscal year to which this report relates.  

Pacific Biosciences of California, Inc. 

Annual Report on Form 10-K  

For the Fiscal Year Ended December 31, 2021 

Table of Contents 

PART I 

Item 1.  Business 
Item 1A. Risk Factors 
Item 1B. Unresolved Staff Comments 
Item 2.  Properties 
Item 3.  Legal Proceedings 
Item 4.  Mine Safety Disclosures 

PART II 

Item 5.  Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer 

Purchases of Equity Securities 

Item 6.  [Reserved] 
Item 7.  Management’s Discussion and Analysis of Financial Condition and Results of 

Operations 

Item 7A. Quantitative and Qualitative Disclosures about Market Risk 
Item 8.  Financial Statements and Supplementary Data 
Item 9.  Changes in and Disagreements with Accountants on Accounting and Financial 

Disclosure 

Item 9A. Controls and Procedures 
Item 9B. Other Information 
Item 9C Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 

PART III 

Item 10. Directors, Executive Officers and Corporate Governance 
Item 11. Executive Compensation 
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related 

Stockholder Matters 

Item 13. Certain Relationships and Related Transactions, and Director Independence 
Item 14. Principal Accountant Fees and Services 

PART IV 

Item 15. Exhibits, Financial Statement Schedules 
Item 16. Form 10-K Summary 

Signatures 

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SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS  

This Annual Report on Form 10-K, including the sections titled “Business,” “Risk Factors” and “Management’s Discussion 
and Analysis of Financial Condition and Results of Operations” contain or may contain forward-looking statements that are 
based on the beliefs and assumptions of the management of Pacific Biosciences of California, Inc. (the “Company,” “we,” 
“us,” or “our”) and on information currently available to our management. The statements contained in this Annual Report 
on  Form  10-K  that  are  not  purely  historical  are  forward-looking  statements  within  the  meaning  of  Section 27A  of  the 
Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange 
Act”), and include, but are not limited to: 

the attributes and sequencing advantages of SMRT® technology;  

• 
•  our current and future products;  
•  market opportunities, strategic and commercial plans, including strategy for our business and related financing;  
• 
expectations regarding the conversion of backlog to revenue and the pricing and gross margin for products; 
•  manufacturing plans including developing and scaling of manufacturing and delivery of our products;  
• 
•  product development including, among other things, statements relating to future uses, quality or performance of, 

research and development plans;  

or benefits of using, products or technologies, updates or improvements of our products;  
intentions regarding seeking regulatory approval for our products;  
competition;  
expectations regarding unrecognized income tax benefits;  
expectations regarding the impact of an increase in market rates on the value of our investment portfolio;  
the sufficiency of cash, cash equivalents and investments to fund projected operating requirements; 
the effects of recent accounting pronouncements on our financial statements; and  

• 
• 
• 
• 
• 
• 
•  other future events.  

Forward-looking statements can be identified by words such as: “anticipates,” “believes,” “could,” “estimates,” “expects,” 
“intends,” “may,” “plans,” “potential,” “predicts,” “projects,” “seeks,” “should,” “target,” “will,” “would” or similar expressions 
and the negatives of those terms. Forward-looking statements involve known and unknown risks, uncertainties and other 
factors that may cause our actual results, performance or achievements to be materially different from any future results, 
performance or achievements expressed or implied by the forward-looking statements.  

Factors that could cause or contribute to such differences include, but are not limited to, those discussed under the heading 
“Risk Factors” in this report and in other documents we file with the Securities and Exchange Commission (“SEC”). Given 
these risks and uncertainties, you should not place undue reliance on forward-looking statements. Also, forward-looking 
statements represent management’s beliefs and assumptions as of the date of this report. Except as required by law, we 
assume no obligation to update forward-looking statements publicly, or to update the reasons actual results could differ 
materially from those anticipated in these forward-looking statements, even if new information becomes available in the 
future.  

This Annual Report on Form 10-K also contains estimates, projections and other information concerning our industry, our 
business, and the markets for our products, including data regarding the estimated size and estimated growth for those 
markets.  Information  that  is  based  on  estimates,  forecasts,  projections,  market  research  or  similar  methodologies  is 
inherently subject to uncertainties and actual events or circumstances may differ materially from events and circumstances 
reflected in this information. Unless otherwise expressly stated, we obtained this industry, business, market and other data 
from reports, research surveys, studies and similar data prepared by market research firms and other third parties, industry, 
medical and general publications, government data and similar sources. 

 
 
 
ITEM 1.  BUSINESS  

Overview  

We are a premier life science technology company that is designing, developing and manufacturing advanced sequencing 
solutions to help scientists and clinical researchers resolve genetically complex problems.  Our products and technology 
under development stem from two highly differentiated core technologies focused on accuracy, quality and completeness 
which include our existing HiFi long read sequencing technology and our emerging short read Sequencing by Binding (SBB®) 
technology. Our products address solutions across a broad set of applications including human germline sequencing, plant 
and  animal  sciences,  infectious  disease  and  microbiology,  oncology,  and  other  emerging  applications.  Our  focus  is  on 
providing our customers with advanced sequencing technologies with higher throughput and improved workflows that we 
believe  will  enable  dramatic  advancements  in  routine  healthcare.    Our  customers  include  academic  and  governmental 
research institutions, commercial testing and service laboratories, genome centers, public health labs, hospitals and clinical 
research institutes, contract research organizations (CROs), pharmaceutical companies and agricultural companies. 

Our Mission and Impact 

Our mission is to enable the promise of genomics to better human health. Genomics is core to all biological processes, and 
our  advanced  genomics  tools  provide  scientists  and  clinical  researchers  the  insights  to  better  understand  biology  and 
health.    The  “promise  of  genomics”  postulates  that  medicine,  agriculture,  public  health,  drug  development,  and  other 
disciplines  will  be  fundamentally  transformed  with  the  incorporation  of  routine  genomic  information  over  the  coming 
decades.  We see early progress toward this transformation in the applied use of genomics in areas such as genetic disease, 
oncology,  and  sustainable  food  production.    However,  legacy  genomics  technologies  have  fundamental  limitations  in 
progressing these fields toward the promise of genomics.  We believe that unleashing the full potential of genomics will 
require a level of accuracy and completeness that is inaccessible to legacy technologies.  Accuracy and completeness are 
central to our product development strategy, and thus we have created some of the most innovative, high-quality, genomics 
solutions on the market.   

The Underlying Science 

Genetic  inheritance  in  living  systems  is  conveyed  through  a  naturally  occurring  information  storage  system  known  as 
deoxyribonucleic acid, or DNA. DNA stores information in linear chains of the chemical bases adenine, cytosine, guanine 
and thymine, represented by the symbols A, C, G and T respectively. 

In humans, the genome is comprised of approximately three billion DNA base-pairs, which are divided into 23 chromosomes 
ranging  in  size  from  50 million  to  250 million  bases.  There  are  approximately  23,000  smaller  regions  within  these 
chromosomes,  called  genes,  which  contain  the  blueprints  for  protein  production.  The  proteins  synthesized  from  these 
blueprints essentially underlie the operation of all biological systems.  

Genome sequencing reads the bases of long fragments of nucleic acids. Initial genome sequencing studies have shown 
that  mutations  in  these  DNA  base  pairs  play  a  critical  role  in  human  disease,  contributing  to  the  burgeoning  field  of 
genomics.  Since  then,  recent  discoveries  have  highlighted  additional  complexities  of  DNA  and  ribonucleic  acid,  or  RNA. 
These include the presence of modified bases such as methylation, and post-translational modification or the processing 
of RNA molecules after they are transcribed from the genome, both of which can affect protein synthesis.  

Our Principal Markets  

Researchers  utilize  our  solutions  in  human  germline  sequencing,  plant  and  animal  sciences,  infectious  disease  and 
microbiology, oncology, and other emerging applications. 

Human Germline Sequencing: Improving rare disease research and understanding 

According to a World Health Organization publication, it is estimated that 400 million people worldwide are affected by up 
to 8,000 distinct rare diseases, with 80% of these believed to be genetic in nature. Other sequencing technologies applied 

2 

 
 
to rare disease diagnosis are technologically limited to interrogating small variants, representing only a subset of possible 
genomic variation. Consequently, most genetic disease cases are undiagnosed, leaving families on multi-year diagnostic 
odysseys.   Sequencing  the  human  genome  with  long  and  accurate  reads  enables  the  potential  detection  of  all  known 
classes  of  disease-causing  variation.  In  addition,  the  ability  of  PacBio’s  long-read  sequencing  technology  to  detect  5-
Methylcytosine,  an  epigenetic  factor  shown  to  alter  gene  behavior,  may  enable  further  advances  in  research  and 
development in genetic disease diagnosis.  

Infectious Disease and Microbiology: Understanding and tracking microbes and pathogens in support of global public health 

Our  technology  has  increased  the  scientific  community’s  understanding  of  microorganism  and  viruses  and  their 
malignancy, transmission, and potential resistance to antibiotics or vaccines.  Our sequencing technology delivers some 
of the most comprehensive and complete genomes available, enabling federal agencies, public health organizations, and 
healthcare providers the ability to conduct wide-ranging research and surveillance activities to: 

•  Generate  high  quality,  complete  genome  assemblies,  revealing  variants  of  all  known  types,  to  gain  a  deeper 

• 

understanding of community-acquired and hospital-associated infections and transmissions; 
Identify and characterize pathogens to inform regional, national and global public health agencies for preparation 
and response to rapidly evolving microorganism; and 

•  Characterize complex microbial communities to understand their role in human, animal, and environmental health. 

Oncology: Enable the discoveries of underlying causes of cancer, progression and relapse 

Understanding the cellular and molecular complexity of tumor cells is critical in developing more effective targeted cancer 
therapies.  Advancements  in  single-cell  analyses  have  previously  been  recognized  by  Nature  Methods  magazine  as  the 
“method of the year” in 2019. Single-cell transcriptomics is particularly impactful in defining cellular identity and function; 
however, other technologies only sequence a portion of RNAs, missing critical information.  Our long-read RNA sequencing 
method,  single-cell  Iso-Seq  (scIso-Seq),  accurately  detects  molecular  events  such  as  RNA  isoforms  and  expressed 
mutations and provides gene expression information at the single-cell level.  We believe scIso-Seq is uniquely positioned 
to enable discoveries by researchers of the underlying causes of cancer initiation, progression, and relapse, as well as the 
discovery by researchers of novel diagnostic, prognostic and predictive biomarkers that may inform future clinical tests.  

As novel discoveries continue to be made using our long sequencing technology, we believe our SBB short-read sequencing 
technology will enable us to meet the demands of customers in the expanding non-invasive testing market in oncology. 
Due to the small amounts of circulating tumor DNA (ctDNA) present in the blood of early-stage cancer patients and those 
with minimal residual disease (MRD), the  presence of cancer  often goes  undetected and a more  sensitive assay will be 
required.  Based  on  internal  testing,  we  believe  our  SBB  technology  has  the  potential  to  offer  higher  accuracy  than 
competitor sequencing technologies, which may in the future support our customers’ development of more sensitive tests 
for the purpose of earlier detection and more robust monitoring of cancer. 

Plant and Animal Sciences: Helping scientists answer biological questions across a broad range of plant and animal sciences 

There are hundreds of thousands of distinct plant and animal species. Our technology is used to build de novo reference 
genomes for these organisms across several global initiatives which are dedicated to preserving, monitoring and cataloging 
biodiversity with actionable and accurate genomic data.  

Our Technology, Products and Solutions 

We  have  developed  HiFi  long-read  sequencing  combined  with  highly  accurate  Single  Molecule  Real-Time  (SMRT) 
technology, which enables single-molecule, real-time detection of nucleic acid sequences for long-read applications. We 
are  also  expanding  our  genomic  solutions  with  our  short  read  Sequencing  by  Binding  (SBB®)  chemistry  which  offers 
sensitive sequencing for short read applications. Upon launch of the SBB platform, we believe we will be the only company 
offering both native long read and native short read technologies into the market. 

Our sales consist of sales of instruments, chips and reagents based on our SMRT technology as well as services we perform 
for customers and we are developing products based on our nanobind technology.  

3 

 
HiFi Long-read Sequencing 

Our HiFi long-read sequencing protocol was built upon our HiFi sequencing systems, including consumables and software, 
and offers customized end-to-end workflows for different SMRT sequencing applications. Highly accurate, long sequence 
reads  simplify  and  accelerate  data  analysis  algorithms,  reducing  the  needs  for  error  correction  steps  and/or  assembly 
aspects, depending on the application. 

Customers  use  our  HiFi  long  read  sequencing  platforms  in  a  wide  range  of  sequencing  applications,  including  whole 
genome sequencing and de novo genome assembly, long-range phasing, targeted sequencing, full-length RNA and single-
cell sequencing, characterization of metagenomic communities and other mixed DNA samples, viral genome sequencing, 
and others.  Our technology is also capable of detecting epigenetic markers simultaneously by analyzing the kinetics of 
DNA  polymerization  which  is  affected,  and  thereby  detectable,  by  epigenetic  markers  such  as  5-methylcytosine  or  N6-
methyladenine, and we anticipate such capability to become commercially available in April 2022.  

SMRT Technology 

Our proprietary SMRT Technology enables the observation of DNA synthesis as it occurs in real time by harnessing the 
natural process of DNA replication, which in nature is a highly efficient and accurate process actuated by DNA polymerases.  
DNA polymerases attach to a strand of DNA to be replicated, examine the individual base at the point it is attached, and 
then determine which of the four building blocks, or nucleotides (A, C, G, or T), is required to complement that individual 
base.  After determining which nucleotide is required, the polymerases incorporate that nucleotide into the growing strand 
being produced. 

SMRT Sequencing is based on following the activity of DNA polymerase on individual DNA molecules in real time which 
occurs on our SMRT cells that are monitored and analyzed within our Sequel I, II, and IIe systems. Carried out on SMRTbell 
templates,  which  attach  hairpin  adapters  to  the  ends  of  double-stranded  DNA  molecules  to  be  sequenced,  SMRT 
sequencing allows for the successive sequencing of both the forward and reverse strands of the individual DNA molecule 
occurring multiple times, thereby allowing for the same base of the same molecule to be sequenced more than once in a 
sequencing  run.  According  to  research  we  performed  in  collaboration  with  other  researchers  subsequently  published  in 
Nature Biotechnology in 2019, the base calls from the resulting subreads can be processed to generate the final base call 
in an analytical procedure called circular consensus sequencing, leading to what we have defined as our  HiFi sequence 
reads  which  have  high  accuracy  typically  being  defined  as  having  greater  than  99%  read  accuracy,  but  often  exceeding 
greater  than  99.9%  accuracy according  to  research  we  performed  in  collaboration  with  other  researchers,  subsequently 
published in Nature Biotechnology in 2019. While HiFi reads have been utilized routinely for DNA inserts in the kilobase 
(1000 bases) range for applications such as full-length RNA sequencing or amplicon sequencing, advancements made a 
few years ago to increase the number of bases covered by the polymerase to greater than ~50,000 bases has allowed us 
to routinely increase the size of DNA fragments that can be subjected to HiFi sequencing, ranging currently to up to 25 
kilobases in size providing sufficient read length with our accuracy to support a multitude of applications across human 
health, plant and animal, and microbiology, according to research we performed in collaboration with other researchers, 
subsequently published by Scientific Data in 2020. The ability to generate single-DNA molecule sequence reads that are 
both long and highly accurate allows researchers to obtain more contiguous, complete and accurate genomic data, thereby 
allowing for greater insights into the complexity of biological systems. 

Sequel, Sequel II and Sequel IIe Instruments  

Our  Sequel,  Sequel  II  and  Sequel  IIe  instruments  conduct,  monitor,  and  analyze  single  molecule  biochemical 
reactions in real time. The instruments use extremely sensitive imaging systems to collect the light pulses emitted 
by  fluorescent  reagents  allowing  the  observation  of  biological  processes.  Computer  algorithms  are  used  to 
translate the information that is captured by the optics system. Using the recorded information, light pulses are 
converted into either an A, C, G or T base call with associated quality metrics. Once sequencing is started, the real-
time data is delivered to the system’s primary analysis pipeline, which outputs base identity and quality values. 

4 

 
Consumables 

Customers  purchase  proprietary  consumable  products  to  run  their  PacBio  systems.  Our  consumable  products 
include  our  proprietary  SMRT  Cells  and  reagent  kits.  One  SMRT  Cell  is  consumed  per  sequencing  reaction,  and 
scientists can choose the number of SMRT Cells they use per experiment.   

We offer several reagent kits, each designed to address a specific step in the core sequencing workflow. A template 
preparation kit is used to convert DNA into SMRTbell® double-stranded DNA library formats and includes typical 
molecular biology reagents, such as ligase, buffers and exonucleases. Our binding kits include our modified DNA 
polymerase,  and  are  used  to  bind  SMRTbell  libraries  to  the  polymerase  in  preparation  for  sequencing.  Our  core 
sequencing  kits  contain  reagents  required  for  on-instrument,  real-time  sequencing,  including  the  phospholinked 
nucleotides.  

In addition, we  offer HiFiViral for SARS-CoV-2, our first fit-for-purpose, end-to-end solution for COVID-19 genome 
sequencing.    This  solution  uses  a  differentiated  molecular  inversion  probe  (MIPs)  design  which  is  robust  to  the 
emergence  of  new  variants  in  the  COVID-19  genome  and  allows  for  detection  of  all  known  classes  of  variation 
across the entire viral genome. Both of these characteristics are required for efficient and effective public health 
surveillance  programs  battling  the  COVID-19  pandemic.  The  solution  also  includes  fit-for-purpose  software  that 
enables  automated  variant  calling  and  preparation  of  files  for  submission  into  public  databases  tracking  the 
evolution of the COVID-19 genome. 

SBB Short-read Sequencing 

In contrast to SMRT sequencing, Sequencing by Binding (SBB®) reads short fragments of DNA (hundreds of bases instead 
of kilobases) in a massively parallel manner, thereby achieving higher throughput and lower price per datapoint relative to 
long read solutions. Current short-read next generation sequencing technologies available in the market incur various rates 
of  errors  in  results.    Researchers  deploy  multiple  tactics  to  try  to  mitigate  these  effects,  including  oversampling  or 
implementing complex library preparation methods, yet still face challenges, including missing rare variants. 

We believe our proprietary SBB approach will enable researchers to address the gap in detecting rare variants, especially in 
complex  heterogenous  samples.  Employing  a  two-phase  sequencing  chemistry,  the  SBB  approach  binds  a  dye-labeled 
nucleotide without incorporation into the DNA chain, then removes that base, then blocks and extends with a terminated 
nucleotide.  Using nucleotides with single modifications, we incorporate more native bases, avoiding potential scarring due 
to  fluorescent  linker  presence.  This  design  helps  avoid  raw  errors  and  we  believe  can  help  us  develop  a  product  with 
substantially greater accuracy than currently marketed short  read  sequencing  products. SBB enables simplified upfront 
library  preparation,  redefines  coverage  requirements  and  reduces  bioinformatic  workload  for  downstream  analysis.  The 
accuracy of our novel sequencing approach has the potential to advance translational cancer research, drive higher fidelity 
single-cell applications, and broadly enable clinical sequencing—even in regions of the genome prone to sequencing errors 
with other short-read sequencing technologies. 

5 

 
Our Strategy for Growth 

To enable the promise of genomics, our strategy includes the following key elements: 

•  Continue to drive commercial adoption and utilization of our current generation Sequel II/IIe platform 
•  Drive clinical utility of HiFi long-read sequencing by completing development of our next generation higher 

throughput HiFi long-read sequencing platform 

•  Complete development of our SBB short-read sequencing platform 
•  Develop applications that expand existing applications for our sequencing solutions 
•  Create an ecosystem of customers, partners and collaborators whose expertise and offerings complement and 
enhance the capabilities and utility of our technology and increase genomic data available on our platforms 

Marketing, Sales, Service and Support  

We market our products through a direct sales force in North America and parts of Europe and through distribution partners 
in Asia, certain other parts of Europe, the Middle East and Africa, and Latin America. We plan to continue to invest in growing 
our marketing, sales, service and support resources as we drive continued adoption of products, launch new products and 
expand our customer base. 

Our business is subject to seasonal trends.  See the Risk Factors section, specifically the risk factor titled Seasonality may 
cause fluctuations in our revenue and results of operations for additional information. 

Customers  

Our  customers  include  academic  and  governmental  research  institutions,  commercial  testing  and  service  laboratories, 
genome  centers,  public  health  labs,  hospitals  and  clinical  research  institutes,  contract  research  organizations  (CROs), 
pharmaceutical companies and agricultural companies. In general, our customers will isolate, prepare and analyze genetic 
samples using PacBio sequencing systems in their own laboratories, or they will send their genetic samples to third party 
service providers who in turn will sequence the samples with PacBio systems and provide the sequence data back to the 
customer  for  further  analysis.  For  example,  customers  in  academic  research  institutions  may  have  bacteria,  animal,  or 
human DNA samples isolated from various sources while agricultural biology companies may have DNA samples isolated 
from different strains of rice, corn or other crops. For the years ended December 31, 2021, 2020 and 2019, one customer, 
Gene Company Limited, our primary distributor for China and Hong Kong, accounted for approximately 13%, 14% and 17% 
of our total revenue, respectively.  

We believe that the majority of our current customers are early adopters of sequencing technology. By focusing our efforts 
on high-value applications, and developing whole product solutions around these applications, we seek to drive the adoption 
of our products across a broader customer base and into numerous large-scale projects. In general, the broader adoption 
of new technologies by mainstream customers can take a number of years.  

Backlog  

As  of  December 31,  2021,  our  instrument  backlog  was  approximately  $2.0  million,  compared  to  $10.1  million  as  of 
December 31, 2020. We define backlog as purchase orders or signed contracts from our customers which we believe are 
firm and for which we have not yet recognized revenue. We expect to convert this backlog to revenue during 2022; however, 
our ability to do so is subject to customers who may seek to cancel or delay their orders even if we are prepared to fulfill 
them.  

Manufacturing  

We manufacture sequencing instruments, SMRT cells and reagents. Our key manufacturing and service facility in Menlo 
Park, California has received ISO 13485 and ISO 9001 certifications for the design, development, manufacture, distribution, 
installation, and servicing of its nucleic acid sequencing platforms.  We utilize subcontract manufacturers for components 
of the manufacturing process.  We purchase both custom and off-the-shelf components from a large number of suppliers 
and subject them to significant quality specifications. We periodically conduct quality audits of most critical suppliers and 

6 

 
have established a supplier certification program.  Some of the components required in our products are currently either 
sole sourced or single sourced.  

Research and Development  

We have historically made and plan to continue to make significant investments in research and development.  Our research 
and development efforts focus on programs to develop new and existing platforms, as well as increase throughput and 
decrease costs on behalf of our customers. We are currently developing higher throughput platforms that encompass our 
HiFI  long  read  sequencing.  We  also  have  a  mid-throughput  short  read  Sequencing  by  Binding  platform  that  is  currently 
under  development.  In  addition  to  platform  development,  we  also  innovate  across  end-to-end  workflows  to  improve 
usability, as well as develop new applications for the advancement of human health.  

Intellectual Property  

Developing and maintaining a strong intellectual property position is an important element of our business. We have sought, 
and will continue to seek, patent protection for our SMRT technology, for improvements to our SMRT technology, as well 
as for any of our other technologies where we believe such protection will be advantageous.  

Our current patent portfolio, including patents exclusively licensed to us, is directed to various technologies, including SMRT 
nucleic  acid  sequencing  and  other  methods  for  analyzing  biological  samples,  ZMW  arrays,  surface  treatments, 
phospholinked  nucleotides  and  other  reagents  for  use  in  nucleic  acid  sequencing,  optical  components  and  systems, 
processes for identifying nucleotides within nucleic acid sequences and processes for analysis and comparison of nucleic 
acid sequence data. With the acquisition of Omniome and Circulomics, we have further obtained patent applications related 
to short read nucleic acid sequencing and nucleic acid preparation and purification. Some of the patents and applications 
that we own, as well as some of the patents and applications that we have licensed from other parties, are subject to U.S. 
government march-in rights, whereby the U.S. government may disregard our exclusive patent rights on its own behalf or 
on behalf of third parties by imposing licenses in certain circumstances, such as if we fail to achieve practical application 
of  the  U.S.  government  funded  technology,  because  action  is  necessary  to  alleviate  health  or  safety  needs,  to  meet 
requirements of federal regulations, or to give preference to U.S. industry. In addition, U.S. government funded inventions 
must be reported to the government and U.S. government funding must be disclosed in any resulting patent applications.  

As  of  December 31,  2021,  we  own  or  hold  exclusive  licenses  to  392  issued  U.S.  patents,  107  pending  U.S.  patent 
applications, 343 granted foreign patents and 150 pending foreign patent applications, including foreign counterparts of 
U.S. patent and patent applications. The full term of the issued U.S. patents will expire between 2022 and 2040.  We also 
have non-exclusive patent licenses with various third parties to supplement our own large and robust patent portfolio.   

Of our exclusively licensed patent applications, 6 issued U.S. patents are licensed to us by the Cornell Research Foundation, 
which manages technology transfers on behalf of Cornell University.  

Other Sequencing Solutions  

There are a significant number of companies offering nucleic acid sequencing equipment or consumables. These include, 
but are not limited to, Illumina, Inc. (“Illumina”), BGI Genomics, Thermo Fisher Scientific Inc. (“Thermo”), Oxford Nanopore 
Technologies Ltd. (“ONT Ltd.”), Roche, Qiagen N.V. (“Qiagen”), Element Biosciences, Inc. (“Element”), Bionano Genomics, 
Inc. (“Bionano”), and Singular Genomics Systems, Inc. (“Singular”). These companies may have different levels of financial, 
technical, manufacturing, administrative and support resources available to them. We expect the competition to intensify 
within  the  overall  nucleic  acid  sequencing  market  as  there  are  also  several  companies  developing  new  sequencing 
technologies, products and/or services.  Increased competition may result in pricing pressures, which could harm our sales, 
profitability or share of supply. 

In  order  for  us  to  maintain  and  increase  our  sales,  we  will  need  to  demonstrate  that  our  products  deliver  superior 
performance and value as a result of our key differentiators.  Our HiFi long-read sequencing will need to continue to deliver 
very high consensus accuracy and long read lengths and include single molecule, real-time resolution, with the ability to 
detect real-time kinetic information, fast time to result and flexibility, as well as support the breadth and depth of current 
and future applications.  

7 

 
Government Regulation 

The  development,  testing,  manufacturing,  marketing,  postmarket  surveillance,  distribution,  advertising  and  labeling  of 
certain medical devices, including in vitro diagnostic products and laboratory-developed tests, are subject to regulation in 
the United States by the Center for Devices and Radiological Health of the U.S. Food and Drug Administration (FDA) under 
the Federal Food, Drug, and Cosmetic Act (FDCA) and comparable  state and foreign  regulatory agencies.  FDA defines a 
medical device as an instrument, apparatus, implement, machine, contrivance, implant, in vitro reagent or other similar or 
related article, including any component part or accessory, which is (i) intended for use in the diagnosis of disease or other 
conditions, or in the cure, mitigation, treatment, or prevention of disease, in man or other animals, or (ii) intended to affect 
the structure or any function of the body of man or other animals and which does not achieve any of its primary intended 
purposes through chemical action within or on the body of man or other animals and which is not dependent upon being 
metabolized for the achievement of any of its primary intended purposes. Medical devices to be commercially distributed 
in the United States must receive from the FDA either clearance of a premarket notification, known as 510(k), or premarket 
approval pursuant to the FDC Act prior to marketing, unless subject to an exemption. 

We intend to label and sell our products for research use only (“RUO”) and expect to sell them to research customers in 
various  settings,  including  academic  institutions,  life  sciences  and  research  laboratories  that  conduct  research,  and 
biopharmaceutical and biotechnology companies for non-diagnostic and non-clinical purposes. Our current RUO products 
are not intended or promoted for use in clinical practice in the diagnosis of disease or other conditions, and they are labeled 
for research use only, not for use in diagnostic procedures. Accordingly, we believe our products, as we intend to market 
them, are not subject to regulation by FDA. Rather, while FDA regulations require that RUO products be labeled for research 
use  only  and  to  market  and  distribute  RUO  products  in  accordance  with  the  FDA  RUO  guidance,  the  regulations  do  not 
subject RUO products to the FDA’s jurisdiction or the broader pre- and postmarket controls for medical devices. However, 
in the future, certain of our products or related applications, such as those that may be developed for clinical uses, could 
be subject to FDA regulation, or the FDA’s regulatory jurisdiction could be expanded to include our products. If we wish to 
label and expand product lines to address the diagnosis of disease, regulation by governmental authorities in the United 
States  and  other  countries  will  become  an  increasingly  significant  factor  in  development,  testing,  production,  and 
marketing. In the future, products that we may develop in the molecular diagnostic markets, depending on their intended 
use, may be regulated as medical devices or in vitro diagnostic products (“IVDs”) by the FDA and comparable agencies in 
other countries. In the U.S., if we market our products for use in performing clinical diagnostics, such products would be 
subject to regulation by the FDA under premarket and postmarket control as medical devices, unless an exemption applies, 
and  we  would  be  required  to  obtain  either  prior  510(k)  clearance  or  prior  premarket  approval  from  the  FDA  before 
commercializing the product. Obtaining the requisite regulatory approvals can be expensive and may involve considerable 
delay. Some countries have regulatory review processes that are substantially longer than U.S. processes. Failure to obtain 
regulatory approval in a timely manner and meet all of the local regulatory requirements including language and specific 
safety standards in any foreign country in which we plan to market our products could prevent us from marketing products 
in  such  countries  or  subject  us  to  sanctions  and  fines.  Changes  to  the  current  regulatory  framework,  including  the 
imposition of additional or new regulations, could arise at any time during the development or marketing of our products.  

In November 2013, the FDA issued a final guidance on products labeled RUO, which, among other things, reaffirmed that a 
company may not make any clinical or diagnostic claims about an RUO product, stating that merely including a labeling 
statement  that  the  product  is  for  research  purposes  only  will  not  necessarily  render  the  device  exempt  from  the  FDA’s 
clearance, approval,  or other regulatory requirements if the totality of circumstances  surrounding the distribution of the 
product  indicates  that  the  manufacturer  knows  its  product  is  being  used  by  customers  for  diagnostic  uses  or  the 
manufacturer intends such a use. These circumstances may include, among other things, written or verbal marketing claims 
regarding a product’s performance in clinical diagnostic applications and a manufacturer’s provision of technical support 
for such activities. If FDA were to determine, based on the totality of circumstances, that our products labeled and marketed 
for  RUO  are  intended  for  diagnostic  purposes,  they  would  be  considered  medical  devices  that  will  require  clearance  or 
approval  prior  to  commercialization.  Further,  sales  of  devices  for  diagnostic  purposes  may  subject  us  to  additional 
healthcare regulation. We continue to monitor the changing legal and regulatory landscape to ensure our compliance with 
any applicable rules, laws and regulations.  

The FDA classifies medical devices into one of three classes. Devices deemed to pose lower risk to the patient are placed 
in  either  class  I  or  II,  which,  unless  an  exemption  applies,  requires  the  manufacturer  to  submit  a  premarket  notification 
requesting  FDA  clearance  for  commercial  distribution  pursuant  to  Section  510(k)  of  the  FDCA.  This  process,  known  as 

8 

 
510(k) clearance, requires  that the manufacturer demonstrate that the device  is substantially equivalent  to a previously 
cleared and legally marketed 510(k) device or a “pre-amendment” class III device for which premarket approval applications 
(“PMAs”) have not been required by the FDA. This FDA review process typically takes from four to twelve months, although 
it  can  take  longer.  Most  Class  I  devices  are  exempted  from  this  510(k)  premarket  submission  requirement.  If  no  legally 
marketed predicate can be identified for a new device to enable the use of the 510(k) pathway, the device is automatically 
classified under the FDCA as Class III, which generally requires premarket approval, or PMA approval. However, FDA can 
reclassify or use “de novo classification” for a device that meets the FDCA standards for a Class II device, permitting the 
device  to  be  marketed  without  a  PMA  approval.  To  grant  such  a  reclassification,  FDA  must  determine  that  the  FDCA’s 
general controls alone, or general controls and special controls together, are sufficient to provide a reasonable assurance 
of  the  device’s  safety  and  effectiveness.  The  de  novo  classification  route  is  generally  less  burdensome  than  the  PMA 
approval process. 

Devices  deemed  by  the  FDA  to  pose  the  greatest  risk,  such  as  life-sustaining,  life-supporting,  or  implantable  devices,  or 
those deemed not substantially equivalent to a legally marketed predicate device, are placed in class III. Class III devices 
typically  require  PMA  approval.  To  obtain  PMA  approval,  an  applicant  must  demonstrate  the  reasonable  safety  and 
effectiveness of the device based, in part, on data obtained in clinical studies. All clinical studies of investigational medical 
devices  to  determine  safety  and  effectiveness  must  be  conducted  in  accordance  with  FDA’s  investigational  device 
exemption (“IDE”) regulations, including the requirement for the study sponsor to submit an IDE application to FDA, unless 
exempt, which must become effective prior to commencing human clinical studies. PMA reviews generally last between 
one and two years, although they can take longer. Both the 510(k) and the PMA processes can be expensive and lengthy 
and may not result in clearance or approval. If we are required to submit our products for premarket review by the FDA, we 
may be required to delay marketing and commercialization while we obtain premarket clearance or approval from the FDA. 
There would be no assurance that we could ever obtain such clearance or approval. 

All medical devices, including IVDs, that are regulated by the FDA are also subject to the quality system regulation. Obtaining 
the requisite regulatory approvals, including the FDA quality system inspections that are required for PMA approval, can be 
expensive  and  may  involve  considerable  delay.  The  regulatory  approval  process  for  such  products  may  be  significantly 
delayed, may be significantly more expensive than anticipated, and may conclude without such products being approved 
by the FDA. Without timely regulatory approval, we will not be able to launch or successfully commercialize such diagnostic 
products. Changes to the  current  regulatory framework, including the imposition of additional  or new  regulations,  could 
arise at any time during the development or marketing of our products. This may negatively affect our ability to obtain or 
maintain FDA or comparable regulatory clearance or approval of our products in the future. In addition, regulatory agencies 
may introduce new requirements that may change the regulatory requirements for us or our customers, or both. 

As  noted  above,  although  our  products  are  currently  labeled  and  sold  for  research  purposes  only,  the  regulatory 
requirements related to marketing, selling, and supporting such products could be uncertain and depend on the totality of 
circumstances. This uncertainty exists even if such use by our customers occurs without our consent. If the FDA or other 
regulatory authorities assert that any of our RUO products are subject to regulatory clearance or approval, our business, 
financial condition, or results of operations could be adversely affected. 

For example, in some cases, our customers, including laboratories that offer services as part of our certified service provider 
program, may use our RUO products in their own laboratory-developed tests (“LDTs”) or in other FDA-regulated products 
for clinical diagnostic use. The FDA has historically exercised enforcement discretion in not enforcing the medical device 
regulations  against  LDTs  and  LDT  manufacturers.  However,  on  October  3,  2014,  the  FDA  issued  two  draft  guidance 
documents that set forth the FDA’s proposed risk-based framework for regulating LDTs, which are designed, manufactured, 
and  used  within  a  single  laboratory.  In  January  2017,  the  FDA  announced  that  it  would  not  issue  final  guidance  on  the 
oversight of LDTs and LDT manufacturers, but would seek further public discussion on an appropriate oversight approach 
and give Congress an opportunity to develop a legislative solution. More recently, the FDA has issued warning letters to 
genomics labs for illegally marketing genetic tests that claim to predict patients’ responses to specific medications, noting 
that the FDA has not created a legal “carve-out” for LDTs and retains discretion to take action when appropriate, such as 
when  certain  genomic  tests  raise  significant  public  health  concerns.  As  laboratories  and  manufacturers  develop  more 
complex  genetic  tests  and  diagnostic  software,  FDA  may  increase  its  regulation  of  LDTs.  Any  future  legislative  or 
administrative rule making or oversight of LDTs and LDT manufacturers, if and when finalized, may impact the sales of our 
products  and  how  customers  use  our  products,  and  may  require  us  to  change  our  business  model  in  order  to  maintain 
compliance with these laws. We would become subject to additional FDA requirements if our products are determined to 

9 

 
be medical devices or if we elect to seek 510(k) clearance or premarket approval. If our products become subject to FDA 
regulation as medical devices, we would need to invest significant time and resources to ensure ongoing compliance with 
FDA quality system regulations and other postmarket regulatory requirements. 

If  our  products  become  subject  to  FDA  regulation  as  medical  devices,  the  regulatory  clearance  or  approval  and  the 
maintenance of continued and postmarket regulatory compliance for such products will be expensive, time-consuming, and 
uncertain both in timing and in outcome. Commercialization of such regulated medical devices can increase our exposure 
under  additional  laws.  For  example,  medical  device  companies  are  subject  to  additional  healthcare  regulation  and 
enforcement by the federal government and by authorities in the states and foreign jurisdictions in which they conduct their 
business and may constrain the financial arrangements and relationships through which we research, as well as sell, market 
and distribute any medical products for which we obtain marketing authorization. Such laws include, without limitation, 
state  and  federal  anti-kickback,  fraud  and  abuse,  false  claims,  data  privacy  and  security,  and  transparency  laws  and 
regulations  related  to  payments  and  other  transfers  of  value  made  to  physicians  and  other  healthcare  providers.  If  our 
operations are found to be in violation of any of such laws or any other governmental regulations that apply, we may be 
subject to penalties, including, without limitation, administrative, civil and criminal penalties, damages, fines, disgorgement, 
the curtailment or restructuring of operations, integrity oversight and reporting obligations, exclusion from participation in 
federal and state healthcare programs and imprisonment.  

In the future, to the extent we develop any clinical diagnostic assays, we may pursue payment for such products through a 
diverse and broad range of channels and seek coverage and reimbursement by government health insurance programs and 
commercial third-party payors for such products. In the United States, there is no uniform coverage for clinical laboratory 
tests.  The  extent  of  coverage  and  rate  of  payment  for  covered  services  or  items  vary  from  payor  to  payor.  Obtaining 
coverage and reimbursement for such products can be uncertain, time-consuming, and expensive, and, even if favorable 
coverage and reimbursement status were attained for our tests, to the extent applicable, less favorable coverage policies 
and reimbursement rates may be implemented in the future. Changes in healthcare regulatory policies could also increase 
our  costs  and  subject  us  to  additional  regulatory  requirements  that  may  interrupt  commercialization  of  our  products, 
decrease our revenue and adversely impact sales of, and pricing of and reimbursement for, our products. 

International sales of medical devices are subject to foreign government regulations, which vary substantially from country 
to country. In the future, if we decide to distribute or market our diagnostic products as IVDs in Europe, such products will 
be subject to regulation under the European Union (“EU”) IVD Medical Device Regulation (“IVDR”) EU 2017/746. Outside of 
the EU, regulatory approval needs to be sought on a country-by-country basis in order to market medical devices. Although 
there  is  a  trend  towards  harmonization  of  a  quality  system,  standards  and  regulations  in  each  country  may  vary 
substantially which can affect timelines of introduction. 

We are committed to the protection of our employees and the environment. Our operations require the use of hazardous 
materials that subject us to various federal, state, and local environmental and safety laws and regulations. We believe that 
we are in material compliance with current applicable laws and regulations. However, we could be held liable for damages 
and fines should contamination of the environment or individual exposures to hazardous substances occur. In addition, we 
cannot predict how changes in these laws and regulations, or the development of new laws and regulations, will affect our 
business operations or the cost of compliance. 

Additionally,  we  must  comply  with  complex  foreign  and  U.S.  laws  and  regulations,  such  as  the  U.S.  Foreign  Corrupt 
Practices  Act,  the  U.K.  Bribery  Act,  and  other  local  laws  prohibiting  corrupt  payments  to  governmental  officials,  anti-
competition  regulations and sanctions imposed by the U.S. Office of Foreign Assets Control and  other  similar laws and 
regulations. Violations of these laws and regulations could result in fines and penalties, criminal sanctions, restrictions on 
our business conduct and on our ability to offer our products in one or more countries, and could also materially affect our 
brand,  our  ability  to  attract  and  retain  employees,  our  international  operations,  our  business  and  our  operating  results. 
Although we have implemented policies and procedures designed to ensure compliance with these laws and regulations, 
there can be no assurance that our employees, contractors, or agents will not violate our policies. 

As we continue to expand our business into multiple international markets, our success will depend, in large part, on our 
ability to anticipate and effectively manage these and other risks associated with our international operations. Any of these 
risks could harm our international operations and negatively impact our sales, adversely affecting our business, results of 
operations, financial condition and growth prospects. 

10 

 
Human Capital  

As of December 31, 2021, we had 728 full-time employees. Of these employees, 342 were in research and development, 101 
were  in  operations  and  service,  178  were  in  marketing,  sales  and  customer  support,  and  107  were  in  general  and 
administration. With the exception of our field-based sales, marketing and service teams, the majority of our employees are 
in California. None of our employees are represented by labor unions or are covered by a collective bargaining agreement 
with respect to their employment. We have not experienced any work stoppages, and we consider our relationship with our 
employees to be good.  

Talent Acquisition and Retention 

We recognize that our employees largely contribute to our success. To this end, we support business growth by seeking to 
attract  and  retain  best-in-class  talent.  Our  talent  acquisition  team  uses  internal  and  external  resources  to  recruit  highly 
skilled candidates globally. In 2021, we were successful in hiring key positions throughout the organization that will help 
advance our growth. This includes an appointment of a new Chief Commercial Officer, Chief Operating Officer, and Chief 
Accounting Officer. We continue to attract and retain superior talent as measured by our minimal turnover rate and high 
employee service tenure. 

Total Rewards 

Our total rewards philosophy has been to invest in our workforce by offering competitive and fair compensation and benefits 
packages.  We  provide  employees  with  compensation  packages  that  include  base  salary,  short-term  incentives  such  as 
annual bonuses and commissions, and long-term equity awards. We also offer comprehensive employee benefits, which 
vary by country and region, such as life, disability, and health insurance, health  savings and flexible spending accounts, 
paid time off, paid parental leave, Employee Stock Purchase Program, and a 401(k) plan.  It is our expressed intent to be an 
employer of choice in our industry by providing market-competitive compensation and benefits packages. 

Health, Safety, and Wellness 

The health, safety, and wellness of our employees is a priority in which we have always invested and will continue to do so. 
We  provide  our  employees  and  their  families  with  access  to  a  variety  of  innovative,  flexible,  and  convenient  health  and 
wellness  programs.  Program  benefits  are  intended  to  provide  protection  and  security,  so  employees  can  have  peace  of 
mind  concerning  events  that  may  require  time  away  from  work  or  that  may  impact  their  financial  well-being.  These 
programs are highlighted regularly in our monthly human resources newsletters. 

We  continue  our  investments  in  and  the  prioritization  of  employee  health,  safety,  and  wellness  in  light  of  the  COVID-19 
pandemic. To protect and  support our essential team members, we have implemented health and safety measures that 
included a mandatory vaccination policy for our U.S.-based employees, maximizing personal workspaces, changing shift 
schedules, providing personal protective equipment (PPE), instituting mandatory screening before accessing buildings and 
performing asymptomatic COVID-19 testing regularly for employees who work on site. We have also supported access to 
testing  by  holding  on-site  testing  clinics  available  to  employees  and  their  family  members.  We  continue  to  monitor  this 
evolving situation and will continue to seek programs to educate and assist employees whenever possible.   

Diversity, Equity, and Inclusion 

We believe a diverse workforce is critical to our success. Our mission is to value differences in races, ethnicities, religions, 
nationalities, genders, ages, sexual orientations, as well as education, skill sets and experience. We offer training programs 
on  diversity  awareness  to  help  employees  understand,  recognize,  respond,  and  prevent  bias  throughout  the  employee 
lifecycle.   We are focused on inclusive hiring practices, fair and equitable treatment, organizational flexibility, and training 
and resources. 

Training and Development 

We believe in encouraging employees in becoming lifelong learners by providing ongoing learning and leadership training 
opportunities. We provide a scaled learning platform of on-demand and virtual classroom learning focused on personal and 

11 

 
professional  development.  While  we  strive  to  provide  real-time  recognition  of  employee  performance,  we  have  a  formal 
annual review  process  not only to determine pay and equity adjustments tied  to individual contributions, but to identify 
areas where training and development may be needed. 

Available Information  

Our website is located at www.pacb.com. The information posted on or that can be accessed through our website is not 
incorporated by reference into this Annual Report on Form 10-K, and the inclusion of our website address is an inactive 
textual reference only. Our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 10-K and 
amendments to reports filed or furnished pursuant to Sections 13(a) and 15(d) of the Securities Exchange Act of 1934, as 
amended, are available free of charge through the “Investors” section  of our website as  soon as  reasonably practicable 
after we electronically file such material with, or furnish it to, the SEC. The SEC also maintains a website that contains our 
SEC filings. The address of the site is www.sec.gov. 

Additionally, we use our website (including the blog section of our website) as well as our Twitter account (@pacbio) as a 
channel of distribution for important company information and to comply with our disclosure obligations under Regulation 
FD. Important information, including press releases, analyst presentations and financial information regarding us, as well 
as corporate governance information, is routinely posted and accessible on the “Investor Relations” section of the website, 
which is accessible by clicking on the tab labeled “About Us - Investors” on our website home page. In addition, important 
information is routinely posted and accessible on the blog section of our website, which is accessible through our website 
at www.pacb.com/blog, as well as our Twitter account (@pacbio).  The contents of our website and our Twitter account are 
not incorporated by reference into this Annual Report on Form 10-K or in any other report or document we file with the SEC, 
and any references to our website or Twitter account are intended to be inactive textual references only. 

12 

 
 
 
ITEM 1A.  RISK FACTORS 

You should consider carefully the risks and uncertainties described below, together with all of the other information in our public 
filings with the Securities and Exchange Commission, which could materially affect our business, financial condition, results of 
operations and prospects. The risks described below are not the only risks facing us. Risks and uncertainties not currently known 
to us or that we currently deem to be immaterial also may materially affect our business, financial condition, results of operations 
and prospects. In addition, the impact of the COVID-19 pandemic and any worsening of the economic environment may exacerbate 
the  risks  described  below,  any  of  which  could  have  a  material  impact  on  us.  This  situation  is  changing  rapidly  and  additional 
impacts may arise that we are not aware of currently. 

Summary Risk Factors 

The following is a summary of the principal risks that could adversely affect our business, operations and financial results. 
Such risks are discussed more fully below and include, but are not limited to, risks related to: 

•  The potential adverse impact of health epidemics, including the ongoing COVID-19 pandemic; 

•  Our ability to successfully market, commercialize, and sell current and future products and related maintenance 

services;  

•  Our ability to achieve profitability for our business; 

•  Our ability to successfully leverage and integrate our acquisitions and future acquisitions; 

•  Our ability to successfully research, develop and timely manufacture our current and future products; 

•  Management of new product introductions and transitions, resultant costs, and ability of new products to generate 

promised performance; 

•  Recent significant changes to our leadership team and resultant disruptions to our business; 

•  Retention, recruitment, and training of senior management, key personnel, scientists and engineers; 

•  Our ability to further penetrate nucleic acid sequencing applications, as well as grow product demand; 

•  Our reliance on outsourcing to other companies for manufacturing certain components and sub-assemblies, some 

of which are sole-sourced; 

•  Our  ability  to  consistently  manufacture  our  instruments  and  consumables  to  meet  customers’  specifications, 

quantity, cost, or performance requirements; 

•  The high amount of competition we face in our industry; 

•  Our ability to attract customers and increase sales of current and future products; 

•  Reliance on a limited number of customers for a significant portion of our revenues, including academic, research 

and government institutions; 

•  The complexity of our products giving rise to defects or errors; 

•  Our unpredictable and lengthy sales cycle; 

•  Our  business,  financial  condition  and  results  of  operations  could  be  adversely  affected  by  the  political  and 

economic tensions between the United States and other countries, including China; 

•  Securing  and  maintaining  patent  or  other  intellectual  property  protection  for  our  products  and  related 

improvements; 

•  Current and future legal proceedings filed against us claiming intellectual property infringement; 

•  Governmental regulations that burden operations or narrow the market for our products; 

13 

 
•  Evolving ethical, legal, privacy, social, and regulatory concerns regarding genetic testing; 

•  Volatility of the price of our common stock; and 

•  Our stock price falling as a result of future offerings or sales. 

Risks Related to Our Business 

Our business may be adversely affected by health epidemics, including the ongoing COVID-19 pandemic.   

Our business could be adversely impacted by the effects of COVID-19 or other epidemics or pandemics.  As a result of the 
ongoing COVID-19 pandemic, our financial results continue to be impacted negatively as our customers in multiple regions 
around  the  world  suspended  or  curtailed  their  normal  operations  in  efforts  to  curb  the  spread  of  COVID-19.  While  a 
significant  number  of  our  customer  sites  that  shut  down  due  to  COVID-19  have  re-opened,  a  significant  number  of  our 
customers had delayed purchases of capital assets due to the negative impact of the pandemic on their businesses. This 
dynamic  continues  to  negatively  impact  the  recognition  of  revenue  related  to  the  sale  of  our  Sequel  and  Sequel  II/IIe 
instruments and the associated consumables and software. The inability to receive or accept shipments of orders for our 
products on a timely basis, or at all, the delay or possible cancellation of orders for our products or related maintenance 
and support services, and the reduced utilization of our products has negatively affected and may negatively affect in the 
future our operations and revenues. In response to local stay-at-home orders and in alignment with CDC recommendations, 
we limited our manufacturing and commercial operations based in Menlo Park,  California. We will, however, continue to 
provide consumables and support to scientists at government, academic, and commercial labs that remain open. To aid in 
containing the spread of COVID-19, we have implemented remote-work options and are limiting employee travel. We are 
continuing to monitor this evolving situation. 

Our manufacturing partners and suppliers have been and could continue to be disrupted by conditions related to COVID-19 
or other epidemics or pandemics, possibly resulting in disruption to the production of our products. If our manufacturing 
partners or suppliers are unable or fail to fulfill their obligations to us for any reason, we may not be able to manufacture 
our products and satisfy customer demand or our obligations under sales agreements in a timely manner, and our business 
could be harmed as a result. There is significant uncertainty relating to the long-term effect of COVID-19 on our business. 
Infections may resurge or become more widespread and the limitation on our ability to travel and timely sell and distribute 
our products, as well as any closures or supply disruptions, may be extended for longer periods of time, which could have 
a  negative  impact  on  our  business,  financial  condition  and  operating  results.  For  example,  because  our  semiconductor 
manufacturers are located in a region where immunization rates in certain communities may be low, the Omicron variant 
of COVID-19, as well as any future variants that evolve, could impact workforce availability at those locations and disrupt 
supply. 

Even after the COVID-19 pandemic has subsided, we may continue to experience an adverse impact to our business as a 
result of its  global economic impact, including any  recession that has occurred or may occur in the future. Specifically, 
difficult  macroeconomic  conditions,  such  as  decreases  in  discretionary  capital  expenditure  spending,  changes  to  the 
government funding environment, increased and prolonged unemployment or a decline in consumer confidence as a result 
of  the  COVID-19  pandemic,  as  well  as  limited  or  significantly  reduced  points  of  access  of  our  products,  could  have  a 
continuing adverse effect on the demand for some of our products and, consequently, related maintenance and support 
services. The degree of impact of COVID-19 on our business will depend on several factors, such as the duration and the 
extent of the pandemic, as well as actions taken by governments, businesses and consumers in response to the pandemic, 
all of which continue to evolve and remain uncertain at this time.  

The commercialization and sales of our current or future products may be unsuccessful or less successful than anticipated. While 
we plan to continue pursuing new products and expand into adjacent markets, we have limited experience in managing and selling 
multiple products and, as a result, may face challenges selling in new markets and fail to successfully carry out these initiatives, 
which may adversely impact our business, financial condition or results of operation. 

In September 2015, we launched the PacBio Sequel® System, and concurrently began phasing out production of PacBio RS 
II  instruments,  and,  in  April  2019  we  announced  the  commercial  launch  of  the  Sequel  II  System.  In  October  2020,  we 

14 

 
  
launched  the  Sequel  IIe  System,  which  has  increased  computational  capacity,  and  is  designed  to  enable  customers  to 
generate PacBio HiFi reads more efficiently.  In April 2021, we released a new HiFi sequencing workflow allowing for more 
accurate HiFi reads with limited sample quantities. We placed 374 Sequel II/IIe systems during the year ended December 
31, 2021, and we expect the number of Sequel II/IIe placements to continue to grow during 2022.  

We have made and expect to continue making substantial investments to develop new products and enhance our existing 
products through our acquisitions and research and development efforts.  For example, we are developing a SBB short read 
sequencing platform. However, due to challenges we may experience in developing and marketing our existing products 
and launching new products, we may not be able to effectively: 

•  manage the timeliness of our new product introductions and the rate at which sales of our new products may 
cannibalize sales of our older products or manage sales and marketing of multiple sequencing platforms;  

•  drive  adoption  of  our  current  and  future  products,  including  the  Sequel  II/IIe  Systems  and  products  under 

development related to our emerging SBB technology; 

•  maintain our competitive position by continuing to attract and retain customers for our products; 

•  provide appropriate levels of customer training and support for our products; 

• 

implement an effective marketing strategy to promote awareness of our products; 

•  develop and implement an effective sales and distribution strategy for our current and future products; 

•  develop, manufacture and commercialize new products or achieve an acceptable return on our manufacturing 

or research and development efforts and expenses; 

• 

comply with regulatory requirements applicable to our products; 

•  anticipate and adapt to changes in our market; 

•  accommodate customer expectations and demands with respect to our products, increase product adoption 

by our existing customers or develop new customer relationships; 

•  deliver our future products in a timely manner to our customers; 

•  grow our share by marketing and selling our products for new and additional applications;  

•  manage the significant burdens that expanding our existing or future products into current and new markets 

may impose on marketing, compliance, and other administrative and managerial resources; 

•  maintain  and  develop  strategic  relationships  with  vendors,  manufacturers  and  other  industry  partners  to 
acquire  necessary  materials  for  the  production  of,  and  to  develop,  manufacture  and  commercialize,  our 
existing or future products; 

•  adapt or scale our manufacturing activities to meet performance specifications and potential demand at a 

reasonable cost; 

•  avoid infringement and misappropriation of third-party intellectual property; 

•  obtain and maintain any necessary licenses to third-party intellectual property on commercially reasonable 

terms; 

•  obtain valid and enforceable patents that give us a competitive advantage or enforce existing patents; 

•  protect our proprietary technology; and 

•  attract, retain and motivate qualified personnel. 

The  risks  noted  above,  especially  with  respect  to  the  marketing,  sales,  and  commercialization  of  our  products,  may  be 
heightened by the impact of the COVID-19 pandemic. In addition, a high percentage of our expenses is and will continue to 
be fixed. Accordingly, if we do not generate revenue as and when anticipated, we could suffer a material adverse effect on 
our business, financial conditions, results of operations and prospects. 

15 

 
  
We have incurred losses to date, and we expect to continue to incur significant losses as we develop our business and may never 
achieve profitability. 

Except for the quarters ended September 30, 2015 (as a result of a one-time gain on lease amendments), March 31, 2020 
(as a result of the recognition of a gain relating to the Continuation Advances), December 31, 2020 (as a result of recognition 
of gain relating to the Reverse Termination Fee), September 30, 2021 (as a result of the recognition of a one-time income 
tax benefit from business acquisitions), and the year ended December 31, 2020 (as a result of recognition of gain relating 
to the Reverse Termination Fee and gain relating to the Continuation Advances), we have incurred net losses since inception 
and we cannot be certain if or when we will produce sufficient revenue from our operations to support our costs. Even if 
profitability is achieved in the future, we may not be able to sustain profitability on a consistent basis. We expect to continue 
to incur substantial losses and negative cash flow from operations for the foreseeable future. 

Our  net  losses  since  inception  and  our  expectation  of  incurring  substantial  losses  and  negative  cash  flow  for  the 
foreseeable future could: 

•  make it more difficult for us to satisfy our obligations; 

• 

• 

• 

• 

increase our vulnerability to general adverse economic and industry conditions; 

limit  our  ability  to  fund  future  working  capital,  capital  expenditures,  research  and  development  and  other 
business opportunities; 

increase the volatility of the price of our common stock; 

limit our flexibility to react to changes in our business and the industry in which we operate; 

•  place us at a disadvantage to other companies that offer nucleic acid sequencing equipment or consumables; 

and 

• 

limit our ability to borrow additional funds. 

Any  or  all  of  the  foregoing  may  have  a  material  adverse  effect  on  our  business,  operations,  financial  condition,  and 
prospects. 

We are not cash flow positive and may not have sufficient cash to make required payments under the terms of our debt or fund 
our long term planned operations.  

Our operations have consumed substantial amounts of cash since inception, and we expect to continue to incur substantial 
losses and negative cash flow from operations for the foreseeable future. Additional funds may not be available on terms 
acceptable  to  us  or  at  all.  We  have  incurred  and  may  further  incur  additional  debt,  including  the  debt  incurred  through 
issuance of $900.0 million in aggregate principal amount of 1.50% Convertible Senior Notes due 2028. We may not have 
sufficient cash to make required payments under the terms of this debt, and, should this occur, debt holders have rights 
senior  to  common  stockholders  to  make  claims  on  our  assets.  We  may  not  be  able  to  issue  equity  securities  due  to 
unacceptable  terms  and  conditions  to  us  in  the  capital  markets.  To  the  extent  that  we  intend  to  raise  additional  funds 
through the sale of our common stock, downward fluctuations in our stock price could adversely affect such fundraising 
efforts.  Furthermore,  equity  financings  normally  involve  shares  sold  at  a  discount  to  the  current  market  price  and 
fundraising through sales of additional shares of common stock or other equity securities will have a dilutive effect on our 
existing investors. The shares may also be sold at a time when the market price for our common stock is low because we 
are in need of the funds, which will further dilute existing holders more than if the market price for our common stock was 
higher. 

We believe that our growth will depend, in part, on our ability to fund our commercialization efforts and our efforts to develop 
new products, including any improvements to the SMRT Cell 8M and Sequel II/IIe Systems and our planned development 
of a SBB short read sequencing platform. To the extent our existing resources are not sufficient, it may require us to delay, 
or even not allow us to conduct any or all of these activities that we believe would be beneficial for our future growth. We 
may need to raise additional funds through public or private debt or equity financing or alternative financing arrangements, 
which may include collaborations or licensing arrangements. If we are unable to raise funds on favorable terms, or at all, 
we may have to reduce our cash burn rate and may not be able to support our commercialization efforts and launching of 
new products, operations or to increase or maintain the level of our research and development activities.  

16 

 
 
If we are unable to generate sufficient cash flows or to raise adequate funds to finance our forecasted expenditures, we 
may have to make significant changes to our operations, including delaying or reducing the scope of, or eliminating some 
or all of, our development programs. We also may have to reduce sales, marketing, engineering, customer support or other 
resources  devoted  to  our  existing  or  new  products,  or  we  may  need  to  cease  operations.  Any  of  these  actions  could 
materially impede our ability to achieve our business objectives and could materially harm our operating results. If our cash, 
cash equivalents and investments are insufficient to fund our projected operating requirements and we are unable to raise 
capital, it could have a material adverse effect on our business, financial condition and results of operations and prospects.  

We have made acquisitions and, in the future, may continue to acquire businesses, technologies or assets, form joint ventures or 
make other strategic investments with companies that could harm our operating results, dilute our stockholders’ ownership, or 
cause us to incur debt or significant expense. 

As  part  of  our  business  strategy,  we  have  acquired  and  expect  to  continue  to  pursue  acquisitions  of  complementary 
businesses,  technologies  or  assets.  We  may  also  pursue  technology  license  arrangements,  strategic  alliances  or 
investments that complement our business. For example, we entered into a multi-year Development and Commercialization 
Agreement with Invitae, whereby Invitae provides us with funding to develop certain products relating to production-scale 
high-throughput sequencing. In July 2021, we acquired Circulomics and in September 2021, we acquired Omniome.  

Acquisitions involve numerous risks, any of which could harm our business and negatively affect our financial condition 
and results of operations, including: 

• 

• 

• 

intense  competition  for  suitable  acquisition  targets,  which  could  increase  prices  and  adversely  affect  our 
ability to consummate deals on favorable or acceptable terms; 

failure or material delay in closing a transaction; 

transaction-related lawsuits or claims; 

•  difficulties  in  integrating  the  technologies,  operations,  existing  contracts,  and  personnel  of  an  acquired 

company; 

•  difficulties in retaining key employees or business partners of an acquired company; 

•  difficulties in retaining suppliers, partners or customers of an acquired company; 

• 

challenges with integrating the brand identity of an acquired company with our own; 

•  diversion  of  financial  and  management  resources  from  existing  operations  or  alternative  acquisition 

opportunities; 

• 

failure to realize the anticipated benefits or synergies of a transaction; 

•  difficulties in developing technology post-acquisition; 

• 

• 

• 

• 

• 

failure  to  identify  the  problems,  liabilities,  or  other  shortcomings  or  challenges  of  an  acquired  company  or 
technology,  including  issues  related  to  intellectual  property,  regulatory  compliance  practices,  litigation, 
revenue recognition or other accounting practices, or employee or user issues; 

risks  that  regulatory  bodies  may  enact  new  laws  or  promulgate  new  regulations  that  are  adverse  to  an 
acquired company or business; 

risks  that  regulatory  bodies  do  not  approve  our  acquisitions  or  business  combinations  or  delay  such 
approvals; 

theft of our trade secrets or confidential information that we share with potential acquisition candidates; 

risk that an acquired company or investment in new services cannibalizes a portion of our existing business; 
and 

•  adverse market reaction to an acquisition. 

To finance any acquisitions or other strategic investments, we may raise additional funds, which could adversely affect our 
existing stockholders and our business. If the price of our common stock is low or volatile, we may not be able to acquire 
other  companies  for  stock.  In  addition,  our  stockholders  may  experience  substantial  dilution  as  a  result  of  additional 
securities  we  may  issue  for  acquisitions.  Open  market  sales  of  substantial  amounts  of  our  common  stock  issued  to 

17 

 
stockholders of companies we acquire could also depress our stock price. Additional funds may not be available on terms 
that are favorable to us, or at all. 

If we fail to address the foregoing risks or other problems encountered in connection with past or future acquisitions of 
businesses, new technologies, services, and other assets and strategic investments, or if we fail to successfully integrate 
such acquisitions or investments, our business, financial condition, and results of operations could be adversely affected. 

If we are unable to successfully develop and timely manufacture our current and future products, including with respect to SMRT 
Cell Sequel II/IIe Systems, the SBB products under development, and related products, our business may be adversely affected. 

In  light  of  the  highly  complex  technologies  involved  in  our  products,  there  can  be  no  assurance  that  we  will  be  able  to 
manufacture and commercialize our current and future products on a timely basis or continue providing adequate support 
for our existing products. The commercial success of our products, including the Sequel and Sequel II/IIe Systems, depends 
on  a  number  of  factors,  including  performance  and  reliability  of  the  system,  our  anticipating  and  effectively  addressing 
customer preferences and demands, the success of our sales and marketing efforts, effective forecasting and management 
of  product  demand,  purchase  commitments  and  inventory  levels,  effective  management  of  manufacturing  and  supply 
costs, and the quality of our products, including consumables such as SMRT Cells and reagents. Should we face delays in 
or discover unexpected defects during the further development or manufacturing process of instruments or consumables 
related  to  our  products,  including  with  respect  to  SMRT  Cells,  reagents,  Sequel  II/IIe  Systems,  SBB  products  under 
development, and including any delays or defects in software development or product functionality, the timing and success 
of the continued rollout and scaling of our products may be significantly impacted, which may materially and negatively 
impact our revenue and gross margin. The ability of our customers to successfully utilize our products will also depend on 
our ability to deliver high quality SMRT Cells and reagents, including with respect to the SMRT Cell 8M. We have designed 
SMRT Cells and other consumables specifically for the Sequel and Sequel II/IIe Systems, and may need to develop in the 
future, other customized SMRT Cells and consumables for our future products. Our production of the SMRT Cells for the 
Sequel  and  Sequel  II/IIe  Systems  has  been  and  may  in  the  future  be  below  desired  levels  and  yields,  and  we  have 
experienced and may experience in the future manufacturing delays, product or quality defects, SMRT Cell variability, and 
other issues. For example, the COVID–19 pandemic outbreak has impacted and could result in more pronounced impacts 
to our manufacturing and our ability to supply products. The performance of our consumables is critical to our customers’ 
successful utilization of our products, and any defects or performance issues with our consumables would adversely affect 
our business. All of the foregoing could materially negatively impact our ability to sell our products or result in other material 
adverse effects on our business, operations, financial condition, operations and prospects.  

The  development  of  our  products  is  complex  and  costly.  Problems  in  the  design  or  quality  of  our  products  may  have  a 
material and adverse effect on our brand, business, financial condition, and operating results, and could result in us losing 
our certifications from the International Organization for Standardization (“ISO”). If we were to lose ISO certification, then 
our  customers  might  choose  not  to  purchase  products  from  us  and  this  could  adversely  impact  our  ability  to  develop 
products approved for clinical uses. Unanticipated problems with our products could divert substantial resources, which 
may impair our ability to support our new and existing products, and could substantially increase our costs. If we encounter 
development challenges or discover errors in our products late in our development cycle, we may be forced to delay product 
shipments or the scaling of manufacturing or supply. In particular, if the continued rollout of our current and future products, 
including with respect to the SMRT Cell 8M and Sequel II/IIe Systems, is delayed or is not successful or less successful 
than  anticipated,  then  we  may  not  be  able  to  achieve  an  acceptable  return,  if  any,  on  our  substantial  research  and 
development efforts, and our business may be materially and adversely affected. The expenses or losses associated with 
delayed or unsuccessful product development or lack of market acceptance of our existing and new products, including the 
SMRT Cell 8M and Sequel II/IIe Systems, could materially and adversely affect our business, operations, financial condition, 
and prospects. 

18 

 
Our research and development efforts may not result in the benefits that we anticipate, and our failure to successfully market, 
sell, and commercialize our current and future products could have a material adverse effect on our business, financial condition 
and results of operations. 

We  have  dedicated  significant  resources  to  developing  our  current  products,  including  sequencing  systems  and 
consumables based on  our proprietary SMRT sequencing technology and our  Sequel and Sequel II/IIe Systems.  We are 
also  engaged  in  substantial  and  complex  research  and  development  efforts,  which,  if  successful,  may  result  in  the 
introduction of new products in the future, including in connection with the SMRT Cell 8M and the Sequel II/IIe Systems. 
Our research and development efforts are complex and require us to incur substantial expenses. We may not be able to 
develop, manufacture and commercialize new products, obtain regulatory approval if necessary, or achieve an acceptable 
return,  if  any,  on  our  research  and  development  efforts  and  expenses  or  joint  research  and  development  efforts  with 
partners.  Our  joint  research  and  development  efforts  with  partners  require  significant  management  attention  and 
operational resources. If we are unable to successfully manage such joint  research and development efforts, our future 
results  may  be  adversely  impacted.  In  January  2021,  we  entered  into  a  multi-year  collaboration  with  Invitae  to  begin 
development  of  a  production-scale  high-throughput  sequencing  platform;  in  certain  termination  circumstances  of  this 
collaboration, we may be obligated to refund all or a portion of the development funds advanced by Invitae and/or we may 
owe Invitae a share of the revenue generated from the sale of the program products. Furthermore, we need to continue to 
expand our internal capabilities or seek new partnerships or collaborations, or both, in order to successfully develop, market, 
sell and commercialize our products for and in the markets we seek to reach. If we are unable to do so or are delayed, then 
this could materially and adversely affect our business, operations, financial condition and prospects. 

We must successfully manage new product introductions and transitions, including with respect to the SMRT Cell 8M and Sequel 
II/IIe  Systems, and the  development of our  proposed SBB short read  sequencing  platform, and we may incur  significant  costs 
during these transitions and development, and these efforts may not result in the benefits we anticipate.  

If  our  products  and  services  fail  to  deliver  the  performance,  scalability  or  results  expected  by  our  current  and  future 
customers, or are not delivered on a timely basis, our reputation and credibility may suffer, our current and future sales and 
revenue may be materially harmed and our business may not succeed. For instance, if we are not able to realize the benefits 
we anticipate from the development and commercialization of the SMRT Cell 8M and Sequel II/IIe Systems, our proposed 
SBB short read sequencing platform, and any future products that may be developed for medical and clinical uses, it could 
have a material adverse effect on our business, financial condition and results of operations. In addition, the introduction 
of future products, including with respect to future long-read and short-read products, and related consumables, has and 
may in the future lead to our limiting or ceasing development of further enhancements to our existing products as we focus 
our resources on new products, and has resulted and could in the future result in reduced marketplace acceptance and loss 
of sales of our existing products, materially adversely affecting our revenue and operating results. The introduction of new 
products has had and may in the future also have a negative impact on our revenue in the near-term as our current and 
future customers have delayed or cancelled and may in the future delay or cancel orders of existing products in anticipation 
of new products and we may also be pressured to decrease prices for our existing products. Further, we have experienced, 
and may in  the  future  experience,  difficulty  in  managing  or  forecasting  customer  reactions,  purchasing  decisions  or 
transition requirements with respect to newly launched products. We have incurred and may continue to incur significant 
costs  in  completing  these  transitions, including  costs  of  write-downs  of  our  products,  as  current  or  future  customers 
transition to new products. If we do not successfully manage these product transitions, including with respect to the SMRT 
Cell  8M  and  Sequel  II/IIe  System,  our  business,  operations,  financial  condition,  and  prospects  may  be  materially  and 
adversely affected. 

Significant changes to our leadership team and the resulting management transitions might harm our future operating results. 

We have experienced significant changes to our leadership team.  Our President and Chief Executive Officer Christian O. 
Henry was appointed effective September 14, 2020, succeeding Dr. Michael Hunkapiller who retired on December 31, 2020. 
Our Chief Financial Officer Susan G. Kim was appointed effective September 28, 2020, succeeding Susan K. Barnes who 
retired on August 7, 2020.  Our Chief Operating Officer, Mark Van Oene, and our Chief Commercial Officer, Peter Fromen, 
were each appointed effective January 8, 2021.  Also, our Vice President and Chief Accounting Officer Michele Farmer was 
appointed effective May 17, 2021, and our Chairman of the Board Dr. John F. Milligan was appointed effective September 
14, 2020. 

19 

 
Although we believe these leadership transitions are in the best interest of our stakeholders, these transitions may result 
in the loss of personnel with deep institutional or technical knowledge. Further, the transition could potentially disrupt our 
operations  and  relationships  with  employees,  suppliers,  partners  and  customers  due  to  added  costs,  operational 
inefficiencies,  decreased  employee  morale  and  productivity  and  increased  turnover.  We  must  successfully  recruit  and 
integrate  our  new  leadership  team  members  within  our  organization  to  achieve  our  operating  objectives;  as  such,  the 
leadership transition may temporarily affect our business performance and results of operations while the new members 
of our leadership team become familiar with our business. In addition, our competitors may seek to use this transition and 
the  related  potential  disruptions  to  gain  a  competitive  advantage  over  us.  Furthermore,  these  changes  increase  our 
dependency on the other members of our leadership team that remain with us, who are not contractually obligated to remain 
employed with us and may leave at any time. Any such departure could be particularly disruptive given that we are already 
experiencing leadership transitions and, to the extent we experience additional management turnover, competition for top 
management is high such that it may take some time to find a candidate that meets our requirements. Our future operating 
results  depend  substantially  upon  the  continued  service  of  our  key  personnel  and  in  significant  part  upon  our  ability  to 
attract and retain qualified management personnel.  If we are unable to mitigate these or other similar risks, our business, 
results of operations and financial condition may be materially and adversely affected. 

We depend on the continuing efforts of our senior management team and other key personnel. If we lose members of our senior 
management team or other key personnel or are unable to successfully retain, recruit and train qualified scientists, engineers, 
sales personnel and other employees, our ability to maintain, develop and commercialize our products could be harmed and we 
may be unable to achieve our goals. 

Our  success  depends  upon  the  continuing  services  of  members  of  our  senior  management  team  and  scientific  and 
engineering personnel. In particular, our scientists and engineers are critical to our technological and product innovations 
and  we  will  need  to  hire  additional  qualified  personnel.  Our  industry,  particularly  in  the  San  Francisco  Bay  Area,  is 
characterized  by  high  demand  and  intense  competition  for  talent,  and  the  turnover  rate  can  be  high.  We  compete  for 
qualified  management  and  scientific  personnel  with  other  life  science  companies,  academic  institutions  and  research 
institutions, particularly those focusing on genomics. In addition, we will need to continue to recruit, hire and retain sales 
personnel to support the commercialization of our products. Our employees could leave our company with little or no prior 
notice and would be free to work for a competitor. In addition, changes to U.S. immigration policies, particularly to H-1B and 
other visa programs, could restrain the flow of technical and professional talent into the U.S. and may inhibit our ability to 
hire qualified personnel. If one or more of our senior executives or other key personnel were unable or unwilling to continue 
in their present positions, we may not be able to replace them easily or at all, and other senior management may be required 
to  divert  attention  from  other  aspects  of  the  business.  In  addition,  we  do  not  have  “key  person”  life  insurance  policies 
covering  any  member  of  our  management  team  or  other  key  personnel.  Further,  our  vaccination  and  return  to  office 
protocols related to COVID-19 may also impact the recruitment and retention of key employees. The loss of any of these 
individuals  or  any  inability  to  attract  or  retain  qualified  personnel,  including  scientists,  engineers,  sales  personnel  and 
others, could prevent us from pursuing collaborations and materially and adversely affect our support of existing products, 
product development and introductions, business growth prospects, results of operations and financial condition. 

Our success is highly dependent on our ability to further penetrate nucleic acid sequencing applications as well as on the growth 
and expansion of the demand for our products.  If our products fail to achieve and sustain sufficient market acceptance, we will 
not generate expected revenue and our business may not succeed. 

Although nucleic acid sequencing technology is well-established, our SMRT Sequencing technology is relatively new and 
evolving. We cannot be sure that our current or future products will gain acceptance in the marketplace at levels sufficient 
to support our costs. Our success depends, in part, on our ability to expand overall demand for nucleic acid sequencing to 
include  new  applications  that  are  not  practicable  with  other  current  technologies  and  to  introduce  new  products  that 
capture a larger share of growing overall demand for sequencing. To accomplish this, we must successfully commercialize, 
and continue development of, our proprietary SMRT Sequencing technology for use in a variety of life science and other 
research  applications,  including  uses  by  academic,  government  and  clinical  laboratories,  as  well  as  pharmaceutical, 
diagnostic, biotechnology and agriculture companies, among others. However,  we may be unsuccessful in these efforts 
and the sale and commercialization of the SMRT Cell 8M and Sequel II/IIe Systems, and related products may not grow 
sufficiently to cover our costs.   

20 

 
There can be  no assurance that we will be  successful in adding new  products  or  securing additional customers for our 
current and future products, including with respect to the SMRT Cell 8M and Sequel II/IIe Systems and products related to 
our recent Circulomics and Omniome acquisitions.  If we are unable to develop SBB technology and sell acquired technology 
product, we may fail to achieve our strategic commercial initiatives in connection with the planned release of new products 
and  anticipated  entry  into  new  markets.  Our  ability  to  further  penetrate  existing  applications  and  any  new  applications 
depends on a number of factors, including the cost, performance and perceived value associated with our products, as well 
as customers’ willingness to adopt a different approach to nucleic acid sequencing. Potential customers may have already 
made significant investments in other sequencing technologies and may be unwilling to invest in new technologies. We are 
experiencing  pricing  pressures  caused  by  industry  competition  and  increased  demand  for  lower-priced  instruments  and 
lower operational costs.  We have limited experience  commercializing and  selling products outside  of the  academic and 
research settings, and we cannot guarantee success in acquiring additional customers. Furthermore, we cannot guarantee 
that our products will be satisfactory to potential customers or that our products will perform in accordance with customer 
expectations.  

Nucleic acid sequencing applications are new and dynamic, and there can be no assurance that they will develop as quickly 
as  we  anticipate,  that  they  will  reach  their  full  potential  or  that  our  products  will  be  appropriate  competitive  for  these 
applications. As a result, we may be required to refocus our marketing efforts, and we may have to make changes to the 
specifications of our products to enhance our ability to enter particular applications more quickly. We may also need to 
delay full-scale commercial deployment of new products as we develop them in order to perform quality control and early 
access user testing. Even if we are able to implement our technology successfully, we and/or our sales and distribution 
partners may fail to achieve or sustain market acceptance of our current or future products across the full range of our 
intended  life  science  and  other  applications.  We  need  to  continue  to  expand  and  update  our  internal  capabilities  or  to 
collaborate with other partners, or both, in order to successfully expand sales of our products in the applications that we 
seek to reach, which we may be unable to do at the scale required to support our business.   

If the demand for our products grows more  slowly than anticipated, if we are  unable to  successfully scale or  otherwise 
ensure sufficient manufacturing capacity for new products to meet demand, if we are not able to successfully market and 
sell  our  products,  if  competitors  develop  better  or  more  cost-effective  products,  if  our  product  launches  and 
commercialization are not successful, or if we are unable to further grow our customer base or do not realize the growth 
with existing customers that we are expecting, our current and future sales and revenue may be materially and adversely 
harmed and our business may not succeed. 

We rely on other companies for the manufacture of certain components and sub-assemblies and intend to outsource additional 
sub-assemblies in the future, some of which are sole sources. We may not be able to successfully scale the manufacturing process 
necessary to build and test multiple products on a full commercial basis, which could materially harm our business. 

Our products are complex and involve a large number of unique components, many of which require precise manufacturing. 
The  nature  of  our  products  requires  customized  components  that  are  currently  available  only  from  a  limited  number  of 
sources, and in some cases, single sources. We have chosen to source certain critical components from a single source, 
including suppliers for our SMRT Cells, reagents and instruments. We cannot assure you that product supplies will not be 
limited or interrupted, especially with respect to our sole source third-party manufacturing and supply collaborators, or that 
product  supplies  will  be  of  satisfactory  quality  or  continue  to  be  available  at  acceptable  prices.  In  particular,  any 
replacement of our manufacturers could require significant effort and expertise because there may be a limited number of 
qualified replacements. We may be unable to negotiate binding agreements with our current and future sole source third-
party manufacturing and supply collaborators or, in the event that such collaborators’ services become interrupted for any 
reason, find replacement manufacturers to support our development and commercial activities at commercially reasonable 
terms. We do not always have arrangements in place for a redundant or second-source supply for our sole source vendors 
in the event they cease to provide their products or services to us or fail to provide sufficient quantities in a timely manner.  
If we are required to purchase these components from alternative sources, it could take several months or longer to qualify 
the alternative sources. If we are unable to secure a sufficient supply of these product components on a timely basis, or if 
these  components  do  not  meet  our  expectations  or  specifications  for  quality  and  functionality,  our  operations  and 
manufacturing would be materially and adversely affected, we could be unable to meet customer demand and our business 
and results of operations may be materially and adversely affected. 

21 

 
The operations of our third-party manufacturing partners and suppliers have been and could continue to be disrupted by 
conditions unrelated to our business or operations or that are beyond our control, including but not limited to international 
trade  restrictions,  inflation,  supply  chain  disruptions,  and  conditions  related  to  COVID-19  or  other  epidemics.  If  our 
manufacturing partners or suppliers are unable or fail to fulfill their obligations to us for any reason, we may not be able to 
manufacture our products and satisfy customer demand or our obligations under sales agreements in a timely manner, and 
our business could be harmed as a result. For example, the global shortage of semiconductors, which has been reported 
since early 2021, has caused challenges for us in our supply chain and resulted in some cost increases that have and may 
continue to adversely impact margins. During these periods of shortages or delays, the price of components may increase, 
or the components may not be available at all. We may not be able to secure enough components at reasonable prices or 
of acceptable quality to build new products in a timely manner in the quantities or configurations needed. Accordingly, our 
revenue and gross margins could suffer until other sources can be developed.  

In addition, because our semiconductor suppliers are in regions that may have communities with low vaccination rates, the 
Omicron variant of COVID-19, or any variants that evolve in the future, could lead to increased infections among workers 
that could further disrupt the supply chain. Our current manufacturing process is characterized by long lead times between 
the  placement  of  orders  for  and  delivery  of  our  products.  If  we  do  not  accurately  anticipate  our  needs  or  if  we  receive 
insufficient components to manufacture our products on a timely basis to meet customer demand, our sales and our gross 
margin  may  be  adversely  affected  and  our  business  could  be  materially  harmed.  If  we  are  unable  to  reduce  our 
manufacturing costs and establish and maintain reliable, high-volume manufacturing suppliers as we scale our operations, 
our business, operations, financial condition, and prospects could be materially and adversely harmed. 

We  may  be  unable  to  consistently  manufacture  our  instruments  and  consumables,  including  SMRT  Cells  and  reagents,  to  the 
necessary specifications or in quantities necessary to meet demand at an acceptable cost or at an acceptable performance level. 

In order to successfully generate revenue from our products, we need to supply our customers with products that meet 
their  expectations  for  quality  and  functionality  in  accordance  with  established  specifications.  Our  customers  have 
experienced variability in the performance of our products. We have experienced and may continue to experience delays, 
quality issues or other difficulties leading to customer dissatisfaction with our products. Our production of SMRT Cells and 
reagents involves a long and complex manufacturing process, and has been and may in the future be below desired yields 
and resulting output levels. We have experienced and may experience in the future manufacturing delays, product defects, 
variability in the performance of SMRT Cells and other products, inadequate reserves for inventory, or other issues. 

There  is  no  assurance  that  we  will  be  able  to  manufacture  our  products  so  that  they  consistently  achieve  the  product 
specifications and quality that our customers expect, including any products developed for clinical uses. Problems in the 
design or quality of our products, including low manufacturing yields of SMRT Cells, or sub-performing reagent lots may 
have  a  material  adverse  effect on  our  brand,  business,  financial  condition,  and  operating  results,  and  could  result  in  us 
losing our ISO certifications. If we were to lose our ISO certifications, then our customers might choose not to purchase 
products from us. There is also no assurance that we will be able to increase manufacturing yields and decrease costs, or 
that we will be successful in forecasting customer demand or manufacturing and supply costs, or that product supplies, 
including reagents or integrated chips, will not be limited or interrupted, or will be of satisfactory quality or continue to be 
available  at  acceptable  prices.  Furthermore,  while  we  are  undertaking  efforts  to  increase  our  manufacturing  scale  and 
capability, we may not be able to increase manufacturing to meet anticipated demand or may experience downtime in our 
manufacturing facilities, including, for example, if we experience increased cases of COVID-19 among our employees, or if 
our suppliers are unable to meet our increased demand at a time when the supply chain is under duress due to potential 
dislocations and disruptions in product and employee availability due to COVID-19. An inability to manufacture products 
and components that consistently meet specifications, in necessary quantities and at commercially acceptable costs, will 
have a negative impact, and may have a material adverse effect on our business, product development timelines, financial 
condition and results of operations. 

Rapidly changing technology in life sciences and research diagnostics could make our products obsolete unless we continue to 
develop, manufacture and commercialize new and improved products and pursue new opportunities. 

Our  industry  is  characterized  by  rapid  and  significant  technological  changes,  frequent  new  product  introductions  and 
enhancements  and  evolving  industry  standards.  Our  future  success  depends  on  our  ability  to  continually  improve  our 
products, to develop and introduce new products that address the evolving needs of our customers on a timely and cost-

22 

 
effective basis and to pursue new opportunities. These new opportunities may be outside the scope of our proven expertise 
or in areas where demand is unproven, and new products and services developed by us may not gain market acceptance 
or may not adequately perform in order to capture market share. Our inability to develop and introduce new products and 
to  gain  market  acceptance  of  our  existing  and  new  products  could  harm  our  future  operating  results.  Unanticipated 
difficulties or delays in replacing existing products with new products or in commercializing our existing or new products 
in sufficient quantities and of acceptable quality to meet customer demand, including with respect to the SMRT Cell 8M 
and Sequel II/IIe Systems, could diminish future demand for our products and may materially and adversely harm our future 
operating results. 

Increased market adoption of our products by customers may depend on the availability of sample preparation and informatics 
tools, some of which may be developed by third parties. 

Our commercial success may depend in part upon the development of sample preparation and software and informatics 
tools by third parties for use with our products. We cannot guarantee that product supplies, including reagents, will not be 
limited or interrupted, or will be of satisfactory quality or continue to be available at acceptable prices, or that third parties 
will develop tools that our current and future customers will find useful with our products, or that customers will adopt such 
third-party tools on a timely basis or at all. A lack of complementary sample preparation and informatics tools, or delayed 
updates of such tools, may impede the adoption of our products and may materially and adversely impact our business. 

We operate in a highly competitive industry and if we are not able to compete effectively, our business and operating results will 
likely be harmed. 

There are a significant number of companies offering nucleic acid sequencing products and/or services, including Illumina, 
BGI Genomics, Thermo, Oxford Nanopore Technologies Ltd. (“ONT Ltd.”), Roche, and Qiagen.  Many of these companies 
currently  have  greater  name  recognition,  more  substantial  intellectual  property  portfolios,  longer  operating  histories, 
significantly greater financial, technical, research and/or other resources, more experience in new product development, 
larger  and  more  established  manufacturing  capabilities  and  marketing,  sales  and  support  functions,  and/or  more 
established distribution channels to deliver products to customers than we do. These companies may be able to respond 
more  quickly  and  effectively  than  we  can  to  new  or  changing  opportunities,  technologies,  standards  or  customer 
requirements.  

There are also several companies that are in the process of developing or have already developed and commercialized new, 
competing or potentially competing technologies, products and/or services, including ONT Ltd. and its subsidiaries, against 
whom we have filed complaints for patent infringement in the U.S. District Court for the District of Delaware and, previously, 
with the U.S. International Trade Commission, in the High Court of England and Wales and in the District Court of Mannheim, 
Germany.  ONT  Ltd. previously  filed  claims  against  us  in  the  High  Court  of  England  and  Wales  and  the  District  Court  of 
Mannheim, Germany, also for patent infringement, and its subsidiary, Oxford Nanopore Technologies, Inc. (“ONT Inc.”), filed 
counterclaims  against  us  in  the  U.S.  District  Court  for  the  District  of  Delaware  seeking  declaratory  judgements  of  non-
infringement,  invalidity  and  unenforceability  of  the  asserted  patents,  as  well  as  antitrust,  false  advertising  and  unfair 
competition  counterclaims  that  were  subsequently  dismissed  by  that  court.  Roche  is  developing  potentially  competing 
sequencing products. Increased competition may result in pricing pressures, which could harm our sales, profitability or 
market share. Our failure to further enhance our existing products and to introduce new products to compete effectively 
could materially and adversely affect our business, operations, financial condition and prospects.  

We may be unable to successfully increase sales of our current products or market and sell our future products. 

Our ability to achieve profitability depends on our ability to attract customers for our current and future products, and we 
may be unable to effectively market or sell our products, or find appropriate partners to do so. To perform sales, marketing, 
distribution and customer support functions successfully, we face a number of risks, including: 

•  our ability to attract, retain and manage qualified sales, marketing and service personnel necessary to expand 

market acceptance for our technologies; 

• 

the  performance  and  commercial  availability  expectations  of  our  existing  and  potential  customers  with 
respect to new and existing products; 

23 

 
•  availability of potential sales and distribution partners to sell our technologies, and our ability to attract and 

retain such sales and distribution partners; 

• 

the time and cost of maintaining and growing a specialized sales, marketing and service force for a particular 
application, which may be difficult to justify in light of the revenue generated; and 

•  our sales, marketing and service force may be unable to execute successful commercial activities. 

We have enlisted and may continue to enlist third parties to assist with sales, distribution and customer support. There is 
no guarantee that we will be successful in attracting desirable sales and distribution partners, that we will be able to enter 
into arrangements with such partners on terms favorable to us or that we will be able to retain such partners on a going-
forward basis. If our sales and marketing efforts, or those of any of our third-party sales and distribution partners, are not 
successful, or our products do not perform in accordance with customer expectations, our technologies and products may 
not gain market acceptance, which could materially and adversely impact our business, operations, financial condition and 
prospects. 

Large purchases by a limited number of customers represent a significant portion of our revenue, and any loss or delay of expected 
purchases has resulted, and in the  future  could result, in material quarter-to-quarter fluctuations  of  our revenue  or  otherwise 
adversely affect our results of operations.  

We receive a significant portion of our revenue from a limited number of customers. For example, for the fiscal years ended 
December 31, 2021, 2020 and 2019, one of our customers, Gene Company Limited, accounted for approximately 13%, 14% 
and  17%  of  our  total  revenue,  respectively.  Gene  Company  Limited  is  our  primary  distributor  in  China.  Many  of  these 
customers make large purchases on a purchase-order basis rather than pursuant to long-term contracts. As a consequence 
of  the  concentrated  nature  of  our  customer  base  and  their  purchasing  behavior,  our  quarterly  revenue  and  results  of 
operations have fluctuated, and may fluctuate in the future, from quarter to quarter and are difficult to forecast. For example, 
the cancellation of orders or acceleration or delay in anticipated product purchases or the acceptance of shipped products 
by  our  larger  customers  has  materially  affected,  and  in  the  future  could  materially  affect,  our  revenue  and  results  of 
operations in any quarterly period. We have been, and may be in the future be, unable to sustain or increase our revenue 
from our larger customers, or offset any discontinuation or decrease of purchases by our larger customers with purchases 
by  new  or  other  existing  customers.  To  the  extent  one  or  more  of  our  larger  customers  experience  significant  financial 
difficulty,  bankruptcy  or  insolvency,  this  could  have  a  material  adverse  effect  on  our  sales  and  our  ability  to  collect  on 
receivables, which could materially and adversely harm our financial condition and results of operations.   

In addition, many of our customers, including some of our larger customers, have negotiated, or may in the future negotiate, 
volume-based discounts or other more favorable terms from us or our sales and distribution partners, which can and have 
had a negative effect on our gross margins or revenue.  

We expect that such concentrated purchases will continue to contribute materially to our revenue for the foreseeable future 
and that our results of operations may fluctuate materially as a result of such larger customers’ buying patterns. In addition, 
we may see consolidation of our customer base. The loss of one of our larger customers, a significant delay or reduction in 
its purchases, or any volume-based discount or other more favorable terms that we or our sales and distribution partner(s) 
may agree to provide, in light of the aggregated purchase volume or buying power resulting from such consolidation, has 
harmed, and in the future could harm, our business, financial condition, results of operations and prospects. 

Our products are highly complex, have recurring support requirements and could have unknown defects or errors, which may give 
rise to claims against us or divert application of our resources from other purposes. 

Products using our SMRT sequencing technology are highly complex and may develop or contain undetected defects or 
errors.  Our  customers  have  experienced  and  may  continue  to  experience  reliability  issues  with  our  existing  and  future 
products, including the Sequel System and the Sequel II/IIe Systems. Despite testing, defects or errors may arise in our 
products, which could result in a failure to obtain, maintain or increase market acceptance of our products, diversion of 
development  resources,  injury  to  our  reputation  and  increased  warranty,  service  and  maintenance  costs.  New  products, 
including the SMRT Cell 8M and Sequel II/IIe Systems, or enhancements to our existing products in particular may contain 
undetected  errors  or  performance  problems  that  are  discovered  only  after  delivery  to  customers.  If  our  products  have 

24 

 
  
reliability or other quality issues or require unexpected levels of support in the future, the market acceptance and utilization 
of our products may not grow to levels sufficient to support our costs and our reputation and business could be harmed. 
Low utilization rates of our products could cause our revenue and gross margins to be adversely affected. We generally 
ship our sequencing instruments with one year of service included in the purchase price with an option to purchase one or 
more additional years of service. We also provide a warranty for our consumables, which is generally limited to replacing, 
or at our option, giving credit for any consumable with defects in material or workmanship. Defects or errors in our products 
may also discourage customers from purchasing our products. The costs incurred in correcting any defects or errors may 
be substantial and could materially and adversely affect our operating margins. If our service and support costs increase, 
our business and operations may be materially and adversely affected. 

In addition, such defects or errors could lead to the filing of product liability claims against us or against third parties who 
we may have an obligation to indemnify against such claims, which could be costly and time-consuming to defend and 
result in substantial damages. Although we have product liability insurance, any product liability insurance that we have or 
procure in the future may not protect our business from the financial impact of a product liability claim. Moreover, we may 
not  be  able  to  obtain  adequate  insurance  coverage  on  acceptable  terms.  Any  insurance  that  we  have  or  obtain  will  be 
subject to deductibles and coverage limits. A product liability claim could have a material adverse effect on our business, 
financial condition and results of operations. 

A significant portion of our sales depends on customers’ spending budgets that may be subject to significant and unexpected 
variation which could have a negative effect on the demand for our products. 

Our instruments represent significant capital expenditures for our customers in research applications. Current and potential 
customers  for  our  current  or  future  products  include  academic  and  government  institutions,  genome  centers,  medical 
research institutions, clinical laboratories, pharmaceutical, agricultural, biotechnology, diagnostic and chemical companies. 
Their spending budgets can have a significant effect on the demand for our products. Spending budgets are based on a 
wide variety of factors, including the allocation of available resources to make purchases, funding from government sources 
which  is  highly  uncertain  and  subject  to  change,  the  spending  priorities  among  various  types  of  research  equipment, 
policies regarding capital expenditures during economically uncertain periods and the impact of COVID-19. Any decrease 
in capital spending or change in spending priorities of our current and potential customers could significantly reduce the 
demand for our products. Any delay or reduction in purchases by current or potential customers or our inability to forecast 
fluctuations in demand could materially and adversely harm our future operating results. 

We may not be able to convert our orders in backlog into revenue. 

Our backlog represents product orders from our customers that we have confirmed but have not been able to fulfill, and, 
accordingly, for which we have not yet recognized revenue. We may not receive revenue from these orders, and any order 
backlog we report may not be indicative of our future revenue. 

Many events can cause an order to be delayed or not completed at all, some of which may be out of our control, including 
the potential impacts from COVID-19 and our suppliers, especially our sole source suppliers, not being able to provide us 
with products or components. If we delay fulfilling customer orders or if customers reconsider their orders, those customers 
may seek to cancel or modify their orders with us. Customers may otherwise seek to cancel or delay their orders even if we 
are prepared to fulfill them. If our orders in backlog do not result in sales, our operating results may suffer. 

Our  sales  cycle  is  unpredictable  and  lengthy,  which  makes  it  difficult  to  forecast  revenue  and  may  increase  the  magnitude  of 
quarterly or annual fluctuations in our operating results. 

The sales cycle for our sequencing instruments is lengthy because they represent a major capital expenditure and generally 
require the approval of our customers’ senior management. This may contribute to substantial fluctuations in our quarterly 
or  annual  operating  results,  particularly  during  the  periods  in  which  our  sales  volume  is  low.  Factors  that  may  cause 
fluctuations in our quarterly or operating results include, without limitation, market acceptance for our products; our ability 
to attract new customers; publications of studies by us, competitors or third parties; the timing and success of new product 
introductions by us or our competitors or other changes in the competitive dynamics of our industry, such as consolidation; 
the  amount  and  timing  of  our  costs  and  expenses;  changes  in  our  pricing  policies  or  those  of  our  competitors;  general 
economic,  industry  and  market  conditions;  the  effects  of  seasonality;  the  regulatory  environment;  expenses  associated 

25 

 
with warranty costs or unforeseen product quality issues; the hiring, training and retention of key employees, including our 
ability  to  grow  our  sales  organization;  litigation  or  other  claims  against  us  for  intellectual  property  infringement  or 
otherwise;  our  ability  to  obtain  additional  financing  as  necessary;  changes  or  trends  in  new  technologies  and  industry 
standards; and the impact of COVID-19. Because of these fluctuations, it is likely that in some future quarters our operating 
results will fall below the expectations of securities analysts or investors. If that happens, the market price of our stock 
would  likely  decrease.  Past  fluctuations  in  our  quarterly  and  annual  operating  results  have  resulted  in  decreases  in  our 
stock price. Such fluctuations also mean that investors may not be able to rely on our operating results in any particular 
period as an indication of future performance. Sales to existing customers and the establishment of a business relationship 
with other potential customers is a lengthy process, generally taking several months and sometimes longer. Following the 
establishment of the relationship, the negotiation of purchase terms can be time-consuming, and a potential customer may 
require an extended evaluation and testing period. In anticipation of product orders, we may incur substantial costs before 
the  sales  cycle  is  complete  and  before  we  receive  any  customer  payments.  As  a  result,  in  the  event  that  a  sale  is  not 
completed or is canceled or delayed, we may have incurred substantial expenses, making it more difficult for us to become 
profitable  or  otherwise  negatively  impacting  our  financial  results.  Furthermore,  because  of  our  lengthy  sales  cycle,  the 
realization of revenue from our selling efforts may be substantially delayed, our ability to forecast our future revenue may 
be more limited and our revenue may fluctuate significantly from quarter to quarter. 

Because some of our customers and suppliers are based in China, our business, financial condition and results of operations could 
be adversely affected by the political and economic tensions between the United States and China. 

We are subject to risks associated with political conflicts between the U.S. and China. A significant portion of our revenue 
is generated from China. For example, for the fiscal years ended December 31, 2021, 2020 and 2019, Gene Company Limited, 
our  primary  distributor  in  China,  accounted  for  approximately  13%,  14%  and  17%  of  our  total  revenue,  respectively.  In 
addition, certain components, some of which are critical components, of our products are manufactured in China. These 
components are either sourced directly from companies in China or indirectly from third parties that source from companies 
in China. 

The imposition of tariffs or other trade barriers between the U.S. and China, including the tariffs previously implemented 
and additional tariffs that have been proposed by the U.S. government on various imports from China and by the Chinese 
government  on  certain  U.S.  goods,  the  scope  and  duration  of  which,  if  implemented,  remain  uncertain.  Beginning  in 
September  2018,  the  U.S.  Trade  Representative  (the  “USTR”)  enacted  various  tariffs  of  7.5%,  10%,  15%  and  25%  on  the 
import of Chinese products, including non-U.S. components and materials that may be used in our products. These tariffs 
could raise our costs. Additionally, in November 2018, the U.S. Commerce Department’s Bureau of Industry and Security 
(“BIS”)  released  an  advance  notice  of  proposed  rulemaking  to  control  the  export  of  emerging  technologies.  This  notice 
included  “[b]iotechnology,  including  nanobiology;  synthetic  biology;  genomic  and  genetic  engineering;  or  neurotech”  as 
possible areas of increased export controls. Therefore, it is possible that our ability to export our products to China may be 
restricted in the future. China also has imposed tariffs on imports into China from the United States. Given the relatively 
fluid regulatory environment in China and the United States and uncertainty how the U.S. or foreign governments will act 
with respect to tariffs, international trade agreements and policies, there could be additional tax or other regulatory changes 
in the future. Any such changes could directly and adversely impact our financial results and results of operations.  

Other risks could include: 

• 

interruptions  to  operations  in  China  as  a  result  of  the  COVID-19  pandemic  or  other  disease  outbreaks  and 
natural  catastrophic  events,  which  have  in  the  past  and  can  result  in  the  future  in  business  closures, 
transportation  restrictions,  import  and  export  complications  and  cause  shortages  in  the  supply  of  raw 
materials or disruptions in manufacturing; 

•  product supply disruptions and increased costs as a result of heightened exposure to changes in the policies 

of the Chinese government, political unrest or unstable economic conditions in China; and 

• 

the  nationalization  or  other  expropriation  of  private  enterprises  or  intellectual  property  by  the  Chinese 
government. 

Difficulties  in  this  relationship  may  require  us  to  take  actions  adverse  to  our  business  to  comply  with  governmental 
restrictions on business and trade with China. 

26 

 
In addition, our consumable chips are partly manufactured by a company based in Taiwan. Accordingly, there is a risk that 
current political tensions between China and Taiwan may lead to circumstances that negatively affect the availability of 
such consumable chips to us, which could lead to an increase in our supply costs if we cannot find a similar cost alternative 
supplier, resulting in an adverse impact to our financial results and results of operations. 

Seasonality may cause fluctuations in our revenue and results of operations.  

We operate on a December 31st year-end and believe that there are significant seasonal factors which may cause sales of 
our products, and particularly our sequencing instruments, to vary on a quarterly or yearly basis, contribute to the lengthy 
sales cycle for our sequencing instruments, and increase the magnitude of quarterly or annual fluctuations in our operating 
results. We believe that this seasonality results from a number of factors, including the procurement and budgeting cycles 
of  many  of  our  customers,  especially  government-funded  customers,  which  often  coincide  with  government  fiscal  year 
ends. For example, the U.S. government’s fiscal year-end occurs in our third quarter and may result in increased sales of 
our  products  during  this  quarter  if  government-funded  customers  have  unused  funds  that  may  be  forfeited,  or  future 
budgets that may be reduced if funds remain unspent at fiscal year-end. Furthermore, Lunar New Year celebrations, which 
occur during our first quarter, and may last for a week or longer, resulting in closure of many of our customers’ offices in 
China and across the Asia-Pacific region have caused, and may in the future cause, decreased sales of our consumables 
during our first quarter. These factors have contributed, and may contribute in the future, to substantial fluctuations in our 
quarterly operating results. Because of these fluctuations, it is possible that in some quarters our operating results will fall 
below  the  expectations  of  securities  analysts  or  investors.  If  that  happens,  the  market  price  of  our  stock  would  likely 
decrease. These fluctuations, among other factors, also mean that our operating results in any particular period may not 
be relied upon as an indication of future performance. Seasonal or cyclical variations in our sales have in the past, and may 
in the future, become more or less pronounced over time, and have in the past materially affected, and may in the future 
materially affect, our business, financial condition, results of operations and prospects. 

Our ability to use net operating losses to offset future taxable income may be subject to substantial limitations, and changes to 
U.S. tax laws may cause us to make adjustments to our financial statements. 

Under  Section 382  of  the  Internal  Revenue  Code,  a  corporation  that  undergoes  an  “ownership  change”  is  subject  to 
limitations on its ability to utilize its pre-change net operating losses (“NOLs”) to offset future taxable income. We believe 
that we have had one or more ownership changes, as a result of which our existing NOLs are currently subject to limitation. 
Future changes in our stock ownership could result in additional ownership changes under Section 382. We may not be 
able to utilize a material portion of our NOLs even if we attain profitability.  Furthermore, the changes to deductions, credits 
and expense recognition resulting from the Tax Cuts and Jobs Act of 2018 enacted on December 22, 2017, have materially 
impacted  the  value  of  our  deferred  tax  assets  and  liabilities,  and  could  adversely  affect  our  future  taxable  income  and 
effective tax rate.  

Our facilities in California are located near earthquake faults, and the occurrence of an earthquake or other catastrophic disaster 
could cause damage to our facilities and equipment, which could require us to cease or curtail operations. 

Our facilities in the San Francisco Bay Area are located near earthquake fault zones and are vulnerable to damage from 
earthquakes.  We  are  also  vulnerable  to  damage  from  other  types  of  disasters,  including  fire,  floods,  power  loss, 
communications failures and similar events. If any disaster were to occur, our ability to operate our business at our facilities 
would be seriously, or potentially completely, impaired. In addition, the nature of our activities could cause significant delays 
in our research programs and commercial activities and make it difficult for us to recover from a disaster. The insurance 
we maintain may not be adequate to cover our losses resulting from disasters or other business interruptions. Accordingly, 
an earthquake or other disaster could materially and adversely harm our ability to conduct business. 

27 

 
Risks Related to Our Intellectual Property 

Failure to secure patent or other intellectual property protection for our products and improvements to our products may reduce 
our ability to maintain any technological or competitive advantage over our current and potential competitors. 

Our ability to protect and enforce our intellectual property rights is uncertain and depends on complex legal and factual 
questions.  Our  ability  to  establish  or  maintain  a  technological  or  competitive  advantage  over  our  competitors  may  be 
diminished because of these uncertainties. For example: 

•  we or our licensors might not have been the first to make the inventions covered by each of our pending patent 

applications or issued patents; 

•  we or our licensors might not have been the first to file patent applications for these inventions; 

• 

• 

it is possible that neither our pending patent applications nor the pending patent applications of our licensors 
will result in issued patents; 

the scope of the patent protection we or our licensors obtain may not be sufficiently broad to prevent others 
from  practicing  our  technologies,  developing  competing  products,  designing  around  our  patented 
technologies or independently developing similar or alternative technologies; 

•  our  and  our  licensors’  patent  applications  or  patents  have  been,  are  and  may  in  the  future  be,  subject  to 
interference, opposition or similar administrative proceedings, which could result in those patent applications 
failing to issue as patents, those patents being held invalid or the scope of those patents being substantially 
reduced; 

•  our enforcement of patents and proprietary rights in other countries may be problematic or unpredictable; 

•  we may not be able to prevent third parties from practicing our inventions in all countries outside the United 
States, or from selling or importing products made using our inventions in and into the United States or other 
jurisdictions;  

•  we or our partners may not adequately protect our trade secrets; 

•  we may not develop additional proprietary technologies that are patentable; or 

• 

the patents of others may limit our freedom to operate and prevent us from commercializing our technology 
in accordance with our plans. 

The occurrence of any of these events could impair our ability to operate without infringing upon the proprietary rights of 
others or prevent us from establishing or maintaining a competitive advantage over our competitors. 

Variability in intellectual property laws may adversely affect our intellectual property position. 

Intellectual property laws, and patent laws and regulations in particular, have been subject to significant variability either 
through administrative or legislative changes to such laws or regulations or changes or differences in judicial interpretation, 
and it is expected that such variability will continue to occur. Additionally, intellectual property laws and regulations differ 
by country. Variations in the patent laws and regulations or in interpretations of patent laws and regulations in the United 
States and other countries may diminish the value of our intellectual property and may change the impact of third-party 
intellectual property on us. Accordingly, we cannot predict the scope of the patents that may be granted to us with certainty, 
the extent to which we will be able to enforce our patents against third parties or the extent to which third parties may be 
able to enforce their patents against us. 

Some of the intellectual property that is important to our business is owned by other companies or institutions and licensed to us, 
and changes to the rights we have licensed may adversely impact our business. 

We license from third parties some of the intellectual property that is important to our business. If the third parties who 
license  intellectual  property  to  us  fail  to  maintain  the  intellectual  property  that  we  have  licensed,  or  lose  rights  to  that 
intellectual property, the rights we have licensed may be reduced or eliminated, which would eliminate barriers against our 
competition. Termination  of these licenses or reduction or elimination of our licensed rights may result in our having to 
negotiate  new  or  reinstated  licenses  with  less  favorable  terms,  or  could  subject  us  to  claims  of  intellectual  property 

28 

 
 
infringement or contract breach in litigation or other administrative proceedings that could result in damage awards against 
us and injunctions that could prohibit us from selling our products. In addition, some of our licenses from third parties limit 
the field in which we can use the licensed technology. Therefore, in order for us to use such licensed technology in potential 
future applications that are outside the licensed field of use, we may be required to negotiate new licenses with our licensors 
or  expand  our  rights  under  our  existing  licenses.  We  cannot  be  certain  that  we  will  be  able  to  obtain  such  licenses  or 
expanded rights on reasonable terms or at all. In the event a dispute with our licensors were to occur, our licensors may 
seek to renegotiate the terms of our licenses, increase the royalty rates that we pay to obtain and maintain those licenses, 
limit the field or scope of the licenses, or terminate the license agreements. In addition, we have limited rights to participate 
in the prosecution and enforcement of the patents and patent applications that we have licensed. If we fail to meet our 
obligations  under  these  licenses,  or  if  we  have  a  dispute  regarding  the  terms  of  the  licenses,  these  third  parties  could 
terminate the licenses, which could subject us to claims of intellectual property infringement. As a result,  we cannot be 
certain that these patents and applications will be prosecuted and enforced in a manner consistent with the best interests 
of our business. Further, because of the rapid pace of technological change in our industry, we may need to rely on key 
technologies developed or licensed by third parties, and we may not be able to obtain licenses and technologies from these 
third  parties  at  all  or  on  reasonable  terms.  The  occurrence  of  these  events  may  have  a  material  adverse  effect  on  our 
business, financial condition or results of operations. 

The measures that we use to protect the security of and enforce our intellectual property and other proprietary rights may not be 
adequate, which could result in the loss of legal protection for, and thereby diminish the value of, such intellectual property and 
other rights. 

In  addition  to  patents,  we  also  rely  upon  trademarks,  trade  secrets,  copyrights  and  unfair  competition  laws,  as  well  as 
license  agreements  and  other  contractual  provisions,  to  protect  our  intellectual  property  and  other  proprietary  rights. 
Despite  these  measures,  any  of  our  intellectual  property  rights  could  be  challenged,  invalidated,  circumvented  or 
misappropriated. In addition, we attempt to protect our intellectual property and proprietary information by requiring our 
employees  and  consultants  to  enter  into  confidentiality  and  assignment  of  inventions  agreements,  and  by  entering  into 
confidentiality agreements with our third-party development, manufacturing, sales and distribution partners, who may also 
acquire,  develop  and/or  commercialize  alternative  or  competing  products  or  provide  services  to  our  competitors.  For 
example, Roche had certain access to our trade secrets and other proprietary information pursuant to our agreement with 
them,  subject  to  the  confidentiality  provisions  thereof (certain  of which  provisions  survive  the  termination  of  the 
agreement); however, Roche is developing potentially competing sequencing products. There can be no assurance that our 
measures have provided or will provide adequate protection for our intellectual property and proprietary information. These 
agreements may be breached, and we may not have adequate remedies for any such breach. In addition, our trade secrets 
and other proprietary information may be disclosed to others, or others may gain access to or disclose our trade secrets 
and other proprietary information. Enforcing a claim that a third party illegally obtained and is using our trade secrets is 
expensive  and  time  consuming,  and  the  outcome  is  unpredictable.  Additionally,  others  may  independently  develop 
proprietary information and techniques that are substantially equivalent to ours. The occurrence of these events may have 
a material adverse effect on our business, financial condition or results of operations. 

Our intellectual property may be subject to challenges in the United States or foreign jurisdictions that could adversely affect our 
intellectual property position. 

Our pending, issued and granted U.S. and foreign patents and patent applications have been, are and may in the future be, 
subject  to  challenges  by  ONT  Ltd.,  ONT  Inc.  and  Metrichor,  Ltd.  (“Metrichor”  and,  together  with  ONT  Ltd.  and  ONT  Inc., 
“ONT”) in addition to other parties asserting prior invention by others or invalidity on various grounds, through proceedings, 
such as interferences, reexaminations or opposition proceedings. Addressing these challenges to our intellectual property 
has been, and any future challenges can be, costly and distract management’s attention and resources. For example, we 
previously  incurred  significant  legal  expenses  to  litigate  and  settle  a  complaint  seeking  review  of  a  patent  interference 
decision  of  the  U.S.  Patent  and  Trademark  Office.  Additionally,  ONT  previously  requested  that  the  U.S.  Patent  and 
Trademark Office institute inter partes reviews of certain patents that we have asserted against ONT Inc. and ONT Ltd. in 
litigation proceedings for patent infringement. While none of the inter partes reviews requested by ONT were instituted by 
the U.S. Patent and Trademark Office, challenges of this nature in the future could result in determinations that our patents 
or pending patent applications are unpatentable to us, or are invalidated  or unenforceable in whole or in part and could 
require us to expend significant time, funds, and other resources in litigating such challenges. Accordingly, adverse rulings 

29 

 
in  such  proceedings  could  negatively  impact  the  scope  of  our  intellectual  property  protection  for  our  products  and 
technology, and could materially and adversely affect our business.   

Some of our technology is subject to “march-in” rights by the U.S. government. 

Some  of  our  patented  technology  was  developed  with  U.S.  federal  government  funding.  When  new  technologies  are 
developed  with  U.S.  government  funding,  the  government  obtains  certain  rights  in  any  resulting  patents,  including  a 
nonexclusive  license  authorizing  the  government  to  use  the  invention  for  non-commercial  purposes.  These  rights  may 
permit the government to disclose our confidential information to third parties and to exercise “march-in” rights to use or 
allow third parties to use our patented technology. The government can exercise its march-in rights if it determines that 
such action is necessary to (i) achieve practical application of the U.S. government-funded technology, (ii) alleviate health 
or  safety  needs,  (iii)  meet  requirements  of  federal  regulations,  or  (iv) give  preference  to  U.S.  industry.  In  addition,  U.S. 
government-funded inventions must be reported to the government and such government funding must be disclosed in any 
resulting  patent  applications.  Furthermore,  our  rights  in  such  inventions  are  subject  to  government  license  rights  and 
foreign manufacturing restrictions. The U.S. government has generally denied requests to exercise its march-in rights, even 
to provide access to potentially life-saving medications; however, if the U.S. government were to exercise its march-in rights 
to our patent technologies funded by the U.S. government, particularly for the benefit of one of more of our competitors, 
that may have a material adverse effect on our business. 

We are involved in legal proceedings to enforce our intellectual property rights. 

Our  intellectual  property  rights  involve  complex  factual,  scientific  and  legal  questions.  We  operate  in  an  industry 
characterized by significant intellectual property litigation. Even though we may believe that we have a valid patent on a 
particular technology, other companies have from time to time taken, and may in the future take, actions that we believe 
violate our patent rights. For example, we are involved in legal proceedings for patent infringement and related matters in 
the United States with PGI, and we were previously involved in other legal proceedings with ONT and Harvard University in 
several United States and European jurisdictions. We have in the past received adverse rulings against us with respect to 
our complaint with the United States International Trade Commission for one of these proceedings. Legal actions to enforce 
our patent rights have been, and will continue to be, expensive, and may divert significant management time and resources. 
Adverse parties from previous legal actions have brought, and they and others may in the future bring, claims against us 
and/or our intellectual property. Litigation is a significant ongoing expense, recognized in sales, general and administrative 
expense, with an uncertain outcome, and has been, and may in the future be, a material expense for us. Our enforcement 
actions  may  not  be  successful,  have  given  rise  to  legal  claims  against  us  and  could  result  in  some  of  our  intellectual 
property  rights  being  determined  to  be  invalid  or  not  enforceable.  Furthermore,  an  adverse  determination  or  judgement 
could lead to an award of damages against us, or the issuance of an injunction against us or our products that could prevent 
us from selling any products found to be infringing the intellectual property rights of another party. 

30 

 
We have been, are currently, and could in the future be, subject to legal proceedings with third parties who may claim that our 
products infringe or misappropriate their intellectual property rights. 

Our products are based on complex, rapidly developing technologies. We may not be aware of issued or previously filed 
patent applications that belong to third parties that mature into issued patents that cover some aspect of our products or 
their use. In addition, because patent litigation is complex and the outcome inherently uncertain, our belief that our products 
do not infringe third-party patents of which we are aware or that such third-party patents are invalid and unenforceable may 
be determined to be incorrect. As a result, third parties have claimed, and may in the future claim, that we infringe their 
patent rights and have filed, and may in the future file lawsuits or engage in other proceedings against us to enforce their 
patent rights. For example, ONT Ltd. and Harvard University have, in the past, filed claims against us in the High Court of 
England and Wales and the District Court of Mannheim, Germany for patent infringement, and Personal Genomics of Taiwan, 
Inc. (“PGI”) has filed claims against us in the U.S. District Court for the District of Delaware and in the Wuhan People’s Court 
in China. We are aware of other issued patents and patent applications owned by third parties that could be construed to 
read  on  our  products,  and  related  maintenance  and  support  services.  Although  we  do  not  believe  that  our  products  or 
services infringe any valid issued patents, the third-party owners of these patents and applications may in the future claim 
that we infringe their patent rights and file lawsuits against us. In addition, as we enter new markets, our competitors and 
other third parties may claim that our products infringe their intellectual property rights as part of a business strategy to 
impede  our  successful  entry  into  those  markets.  Furthermore,  parties  making  claims  against  us  may  be  able  to  obtain 
injunctive or other relief, which effectively could block our ability to further develop or commercialize products or services, 
and could result in the award of substantial damages against us. Patent litigation between competitors in our industry is 
common. Additionally, we have certain obligations to many of our customers and suppliers to indemnify and defend them 
against  claims  by  third  parties  that  our  products  or  their  use  infringe  any  intellectual  property  of  these  third  parties.  In 
defending  ourselves  against  any  of  these  claims,  we  have  in  the  past  incurred,  and  could  in  the  future  incur,  to  defend 
ourselves  or  our  customers,  substantial  costs,  and  the  attention  of  our  management  and  technical  personnel  could  be 
diverted. For example, we previously incurred significant legal expenses to litigate and settle a complaint alleging patent 
infringement. Even if we have an agreement that indemnifies us against such costs, the indemnifying party may be unable 
to uphold its contractual obligations. To avoid or settle legal claims, it may be necessary or desirable in the future to obtain 
licenses relating to one or more products or relating to current or future technologies, which could negatively affect our 
gross margins. We may not be able to obtain these licenses on commercially reasonable terms, or at all. We may be unable 
to modify our products so that they do not infringe the intellectual property rights of third parties. In some situations, the 
results of litigation or settlement of claims may require us to cease allegedly infringing activities which could prevent us 
from selling some or all of our products. The occurrence of these events may have a material adverse effect on our business, 
financial condition or results of operations. 

In addition, in the course of our business, we may from time to time have access or be alleged to have access to confidential 
or proprietary  information  of  others,  which, though  not  patented,  may  be  protected  as  trade  secrets.  Others  could  bring 
claims  against  us  asserting  that  we  improperly  used  their  confidential  or  proprietary  information,  or  that  we 
misappropriated their technologies and incorporated those technologies into our products. A determination that we illegally 
used the confidential or proprietary information or misappropriated technologies of others in our products could result in 
us paying substantial damage awards or being prevented from further developing or selling some or all of our products, 
which could materially and adversely affect our business. 

We have not yet registered some of our trademarks in all of our potential markets, and failure to secure those registrations could 
adversely affect our business. 

Some  of  our  trademark  applications  may  not  be  allowed  for  registration,  and  our  registered  trademarks  may  not  be 
maintained or enforced. In addition, in the U.S. Patent and Trademark Office and in comparable agencies in many foreign 
jurisdictions,  third  parties  are  given  an  opportunity  to  oppose  pending  trademark  applications  and  to  seek  to  cancel 
registered trademarks. Opposition or cancellation proceedings may be filed against our trademarks, and our trademarks 
may not survive such proceedings. 

Our use of “open source” software could adversely affect our ability to sell our products and subject us to possible litigation. 

A portion of the products or technologies developed and/or distributed by us incorporate “open source” software, and we 
may  incorporate  open  source  software  into  other  products  or  technologies  in  the  future.  Some  open  source  software 

31 

 
licenses require that we disclose the source code for any modifications to such open source software that we make and 
distribute to one or more third parties, and that we license the source code for such modifications to third parties, including 
our competitors, at no cost. We monitor the use of open source software in our products to avoid uses in a manner that 
would require us to disclose or grant licenses under our source code that we wish to maintain as proprietary; however, there 
can be no assurance that such efforts have been or will be successful. In some circumstances, distribution of our software 
that includes or is linked with open source software could require that we disclose and license some or all of our proprietary 
source code in that software, which could include permitting the use of such software and source code at no cost to the 
user. Open source license terms are often ambiguous and there is little legal precedent governing the interpretation of these 
licenses.  Successful  claims  made  by  the  licensors  of  open  source  software  that  we  have  violated  the  terms  of  these 
licenses  could  result  in  unanticipated  obligations,  including  being  subject  to  significant  damages,  being  enjoined  from 
distributing products that incorporate open source software and being required to make available our proprietary source 
code pursuant to an open source license, which could substantially help our competitors develop products that are similar 
to or better than ours or otherwise materially and adversely affect our business. 

32 

 
 
 
Risks Related to Regulation  

We are, and may become, subject to governmental regulations that may impose burdens on our operations, and the markets for 
our products may be narrowed. 

We are subject, both directly and indirectly, to the adverse impact of government regulation of our operations and markets. 
For example, export of our instruments may be subject to strict regulatory control in a number of jurisdictions. We have 
expanded and are continuing to expand the international jurisdictions into which we supply products, which increase the 
risks surrounding governmental regulations relating to our business. The failure to satisfy export control criteria or to obtain 
necessary clearances could delay or prevent shipment of products, which could materially and adversely affect our revenue 
and profitability. Moreover, the life sciences industry, which is expected to continue to be one of the primary markets for 
our  technology,  has  historically  been  heavily  regulated.  There  are,  for  example,  laws  in  several  jurisdictions  restricting 
research in genetic engineering, which may narrow our markets. Given the evolving nature of this industry, legislative bodies 
or regulatory authorities may adopt additional regulations that may adversely affect our market opportunities. Additionally, 
if  ethical  and  other  concerns  surrounding  the  use  of  genetic  information,  diagnostics  or  therapies  become  widespread, 
there may be less demand for our products. 

Our  business  is  also  directly  affected  by  a  wide  variety  of  government  regulations  applicable  to  business  enterprises 
generally  and  to  companies  operating  in  the  life  science  industry  in  particular.  Failure  to  comply  with  government 
regulations or obtain or maintain necessary permits and licenses could result in a variety of fines or other censures or an 
interruption in our business operations which may have a negative impact on our ability to generate revenue and the cost 
of operating our business.  In addition, changes to laws and government regulations could cause a material adverse effect 
on  our  business  as  we  will  need  to  adapt  our  business  to  comply  with  such  changes.  For  example,  a  governmental 
prohibition  on  the  use  of  human in  vitro diagnostics  or  other  regulations  that  negatively  impact  the  research  and 
development  activities  of  our  customers  would  adversely  impact  our  commercialization  of  products  on  which  we  have 
expended  significant  research  and  development  resources,  which  would  in  turn  have  a  material  adverse  impact  on  our 
business and prospects. 

Our products could become subject to government regulation as medical devices by the U.S. Food and Drug Administration or 
other domestic and international regulatory agencies even if we do not elect to seek regulatory clearance or approval to market 
our products for diagnostic purposes, which could increase our costs and impede or delay our commercialization efforts, thereby 
materially and adversely affecting our business and results of operations. 

Our products are currently labeled and promoted as research use only (“RUO”) products, and are not currently designed, or 
intended to be used, for clinical diagnostic tests or as medical devices. However, in the future, certain of our products or 
related applications, such as those that may be developed for clinical uses, could be subject  regulation by the U.S. Food 
and Drug Administration (“FDA”), or the FDA’s regulatory jurisdiction could be expanded to include our products.  Also, even 
if  our  products  are  labeled,  promoted,  and  intended  as  RUO,  the  FDA  or  comparable  agencies  of  other  countries  could 
disagree  with  our  conclusion  that  our  products  are  intended  for  research  use  only  or  deem  our  sales,  marketing  and 
promotional  efforts  as  being  inconsistent  with  the  FDA’s  guidance  on  RUO  products.  For  example,  our  customers  may 
independently elect to use our RUO labeled products in their own laboratory developed tests (“LDTs”) for clinical diagnostic 
use, which could subject our products to government regulation, and the regulatory clearance or approval and maintenance 
process for such products may be uncertain, expensive, and time-consuming. Regulatory requirements related to marketing, 
selling, and distribution of RUO products could change or be uncertain, even if clinical uses of our RUO products by our 
customers were done without our consent. If the FDA or other regulatory authorities assert that any of our RUO products 
are subject to regulatory clearance or approval, our business, financial condition, or results of operations could be adversely 
affected. In the event that we fail to obtain and maintain necessary regulatory clearances or approvals for products that we 
develop for clinical uses, or if clearances or approvals for future products and indications are delayed or not issued, our 
commercial operations may be materially harmed. Furthermore, even if we are granted regulatory clearances or approvals, 
they may include significant limitations on the indicated uses for the product, which may limit the market for the product. 
We do not have experience in obtaining FDA approvals and no assurance can be given that we will be able to obtain or to 
maintain such approvals.  Furthermore, any approvals that we may obtain can  be revoked if safety or efficacy problems 
develop. 

33 

 
The  FDA  has  historically  exercised  enforcement  discretion  in  not  enforcing  the  medical  device  regulations  against 
laboratories developing and offering LDTs. However,  on October 3, 2014, the FDA issued two draft guidance documents 
that set forth the FDA’s proposed risk-based framework for regulating LDTs, which are designed, manufactured, and used 
within  a  single  laboratory.  The  draft  guidance  documents  provide  the  anticipated  details  through  which  the  FDA  would 
propose to establish an LDT oversight framework, including premarket review for higher-risk LDTs, such as those that have 
the same intended use as FDA-approved or cleared companion diagnostic tests currently on the market. In January 2017, 
the FDA announced that it would not issue final guidance on the oversight of LDTs and manufacturers of products used for 
LDTs, but would seek further public discussion on an appropriate oversight approach, and give Congress an opportunity to 
develop  a  legislative  solution.  More  recently,  the  FDA  has  issued  warning  letters  to  certain  genomics  labs  for  illegally 
marketing  genetic  tests  that  claim  to  predict  patients’  responses  to  specific  medications,  noting  that  the  FDA  has  not 
created a legal “carve-out” for LDTs and retains discretion to take action when appropriate, such as when certain genomic 
tests raise significant public health concerns.  

As manufacturers develop more complex diagnostic tests and diagnostic software, the FDA may increase its regulation of 
LDTs. Any future legislative or administrative rule making or oversight of LDTs, if and when finalized, may impact the sales 
of our products and how customers use our products, and may require us to change our business model in order to maintain 
compliance with these laws. We cannot predict how these various efforts will be resolved, how Congress or the FDA will 
regulate  LDTs  in  the  future,  or  how  that  regulatory  system  will  impact  our  business.  Changes  to  the  current  regulatory 
framework, including the imposition of additional or new regulations, including regulation of our products, could arise at 
any time during the development or marketing of our products, which may negatively affect our ability to obtain or maintain 
FDA or comparable regulatory approval of our products, if required. Further, sales of devices for diagnostic purposes may 
subject us to additional healthcare regulation and enforcement by the applicable government agencies. Such laws include, 
without limitation, state and federal anti-kickback or anti-referral laws, healthcare fraud and abuse laws, false claims laws, 
privacy and security laws, Physician Payments Sunshine Act and related transparency and manufacturer reporting laws, 
and other laws and regulations applicable to medical device manufacturers.  

Additionally, on November 25, 2013, the FDA issued Final Guidance “Distribution of In Vitro Diagnostic Products Labeled 
for Research Use Only.” The guidance emphasizes that the FDA will review the totality of the circumstances when it comes 
to  evaluating  whether  equipment  and  testing  components  are  properly  labeled  as  RUO.  The  final  guidance  states  that 
merely including a labeling statement that the product is for research purposes only will not necessarily render the device 
exempt  from  the  FDA’s  clearance,  approval,  and  other  regulatory  requirements  if  the  circumstances  surrounding  the 
distribution, marketing and promotional practices indicate that the manufacturer knows its products are, or intends for its 
products  to  be,  used  for  clinical  diagnostic  purposes.  These  circumstances  may  include  written  or  verbal  sales  and 
marketing  claims  or  links  to  articles  regarding  a  product’s  performance  in  clinical  applications  and  a  manufacturer’s 
provision of technical support for clinical applications.  

As part of the Trump Administration’s efforts to combat COVID-19 and consistent with Executive Orders 13771 and 13924, 
the Department of Health and Human Services (“HHS”) announced rescission of guidance and other informal issuances of 
the  FDA  regarding  premarket  review  of  LDT  absent  notice-and-comment  rulemaking,  stating  that,  absent  notice-and-
comment rulemaking, those seeking approval or clearance of, or an emergency use authorization (“EUA”), for an LDT may 
nonetheless  voluntarily  submit  a  premarket  approval  application  (“PMA”),  premarket  notification  or  an  Emergency  Use 
Authorization request, respectively, but are not required to do so. However, laboratories opting to use LDTs without FDA 
premarket review or authorization would not be eligible for liability protection under the Public Readiness and Emergency 
Preparedness  Act.  In  November  2021,  HHS  under  the  Biden  Administration  issued  a  statement  that  withdrew  the  2020 
policy  announcement  issued  under  the  Trump  Administration,  stating  that  HHS  does  not  have  a  policy  on  LDTs  that  is 
separate from FDA’s longstanding approach. The FDA also issued a revised version of its COVID-19 test policy that states 
the FDA expects newly offered COVID-19 tests, including LDTs, to have an EUA, or traditional marketing authorization such 
as a granted De Novo or cleared 510(k), prior to clinical use.  

Further,  in  June  2021,  Congress  introduced  an  updated  legislation  called  the  Verifying  Accurate,  Leading-edge  IVCT 
Development Act (VALID Act), which, if enacted, will establish a new risk-based regulatory framework for in vitro clinical 
tests  (IVCTs),  which  include  IVDs,  LDTs,  collection  devices,  and  instruments  used  with  such  tests,  and  a  technology 
certification program, among other proposals. The adoption of new restrictions on IVDs, LDTs, or RUOs, whether by the FDA 
or Congress, could adversely affect our ability to commercialize our products and the demand for our specialized reagents 

34 

 
and instruments. Further, we could be required to obtain premarket clearance or approval from the FDA before we can sell 
our products to certain customers. 

If the FDA determines our products or related applications should be subject to additional regulation as in vitro diagnostic 
devices based upon customers’ use of our products for clinical diagnostic or therapeutic decision-making purposes, our 
ability to market and sell our products could be impeded and our business, prospects, results of operations and financial 
condition  may  be  adversely  affected.  In  addition,  the  FDA  could  consider  our  products  to  be  misbranded  or  adulterated 
under the Federal Food, Drug, and Cosmetic Act and subject to recall and/or other enforcement action. 

To the extent we elect to label and promote any of our products as medical devices, we would be required to obtain prior approval 
or clearance by the FDA or comparable foreign regulatory authority, which could take significant time and expense and could fail 
to  result  in  a  marketing  authorization  for  the  intended  uses  we  believe  are  commercially  attractive.  Obtaining  marketing 
authorization  in  one  jurisdiction  does  not  mean  that  we  will  be  successful  in  obtaining  marketing  authorization  in  other 
jurisdictions where we conduct business. 

If we elect to label and market our products for use as, or in the performance of, clinical diagnostics in the United States, 
thereby subjecting them to FDA regulation as medical devices, we would be required to obtain premarket 510(k) clearance 
or  premarket  approval  from  the  FDA,  unless  an  exception  applies.  It  is  possible,  in  the  event  we  elect  to  submit  510(k) 
applications  for  certain  of  our  products,  that  the  FDA  would  take  the  position  that  a  more  burdensome  premarket 
application, such as a PMA or a de novo application is required for some of our products. If such applications were required, 
greater time and investment would be required to obtain FDA approval. Even if the FDA agreed that a 510(k) was appropriate, 
FDA clearance can be expensive and time consuming. It generally takes a significant amount of time to prepare a 510(k), 
including conducting appropriate testing on our products, and several months to years for the FDA to review a submission. 
Notwithstanding  the  effort  and  expense,  FDA  clearance  or  approval  could  be  denied  for  some  or  all  of  our  products  for 
which we choose to market as a medical device or a clinical diagnostic device. Even if we were to seek and obtain regulatory 
approval  or  clearance,  it  may  not  be for  the  intended  uses  we  request  or  that we  believe  are  important  or  commercially 
attractive. There can be no assurance that future products for which we may seek premarket clearance or approval will be 
approved  or  cleared  by  FDA  or  a  comparable  foreign  regulatory  authority  on  a  timely  basis,  if  at  all,  nor  can  there  be 
assurance that labeling claims will be consistent with our anticipated claims or adequate to support continued adoption of 
such products. Compliance with FDA or comparable foreign regulatory authority regulations will require substantial costs, 
and subject us to heightened scrutiny by regulators and substantial penalties for failure to comply with such requirements 
or the inability to market our products. The lengthy and unpredictable premarket clearance or approval process, as well as 
the unpredictability of the results of any required clinical studies, may result in our failing to obtain regulatory clearance or 
approval  to  market  such  products,  which  would  significantly  harm  our  business,  results  of  operations,  reputation,  and 
prospects. 

If we sought and received regulatory clearance or approval for certain of our products, we would be subject to ongoing FDA 
obligations and continued regulatory oversight and review, including the general controls listed above and the FDA’s QSRs 
for  our  development  and  manufacturing  operations.  In  addition,  we  would  be  required  to  obtain  a  new  510(k)  clearance 
before we could introduce subsequent material modifications or improvements to such products. We could also be subject 
to additional  FDA post-marketing obligations for such products, any or all of which would increase our costs and divert 
resources away from other projects. If we sought and received regulatory clearance or approval and are not able to maintain 
regulatory  compliance  with  applicable  laws,  we  could  be  prohibited  from  marketing  our  products  for  use  as,  or  in  the 
performance of, clinical diagnostics and/or could be subject to enforcement actions, including warning letters and adverse 
publicity, fines, injunctions, and civil penalties; recall or seizure of products; operating restrictions; and criminal prosecution. 

Further, if we decide to seek regulatory clearance or approval for certain of our products in countries outside of the United 
States  or  if  a  foreign  regulatory  authority  determines  that  our  products  are  regulated  as  medical  devices,  we  would  be 
subject to extensive medical device laws and regulations outside of the United States. Sales of such products outside the 
United States will likely be subject to foreign regulatory requirements, which can vary greatly from country to country. As a 
result, the time required to obtain clearances or approvals outside the United States may differ from that required to obtain 
FDA  clearance  or  approval  and  we  may  not  be  able  to  obtain  foreign  regulatory  approvals  on  a  timely  basis  or  at  all. In 
Europe, we would need to comply with the new Medical Device Regulation 2017/745 and In Vitro Diagnostic Regulation 
2017/746, which became effective May 26, 2017, with application dates of May 26, 2021 (postponed from 2020) and May 
26, 2022, respectively. This will increase the difficulty of regulatory approvals in Europe in the future. In addition, the FDA 

35 

 
regulates exports of medical devices. The number and scope of these requirements are increasing. Unlike many of the other 
companies offering nucleic acid sequencing equipment or consumables, this is an area where we do not have expertise. 
We, or our other third-party sales and distribution partners, may not be able to obtain regulatory approvals in such countries 
or may incur significant costs in obtaining or maintaining our foreign regulatory approvals. In addition, the export by us of 
certain of our products, which have not yet been cleared for domestic commercial distribution, may be subject to FDA or 
other export restrictions. Failure to comply with these regulatory requirements or obtain and maintain required approvals, 
clearances and certifications could impair our ability to commercialize our products for diagnostic use outside of the United 
States. Any action brought against us for violations of these laws or regulations, even if successfully defended, could cause 
us to incur significant legal expenses and divert our management’s attention from the operation of our business. 

Enhanced trade tariffs, import restrictions, export restrictions, Chinese regulations or other trade barriers may materially harm 
our business.  

We are continuing to expand our international operations as part of our growth strategy and have experienced an increasing 
concentration  of sales in certain regions outside the  United States, especially the Asia-Pacific region. There is currently 
significant  uncertainty  about  the  future  relationship  between  the  United  States  and  various  other  countries,  most 
significantly China, with respect to trade policies, treaties, government regulations and tariffs. Starting in September 2018, 
the U.S. Trade Representative (the “USTR”) enacted various tariffs of 7.5%, 10%, 15% and 25% on the import of Chinese 
products,  including  non-U.S.  components  and  materials  that  may  be  used  in  our  products.  Additionally,  China  also  has 
imposed tariffs on imports into China from the United States. These tariffs could raise our costs. Furthermore, tariffs, trade 
restrictions,  or  trade  barriers  that  have  been,  and  may  in  the  future  be,  placed  on  products  such  as  ours  by  foreign 
governments, especially China, have raised, and could further raise, amounts paid for some or all of our products, which 
may result in the loss of customers and our business, and our financial condition and results of operations may be harmed. 
Further tariffs may be imposed that could cover imports of components and materials used in our products, or our business 
may be adversely impacted by retaliatory trade measures taken by China or other countries, including restricted access to 
components  or  materials  used  in  our  products  or  increased  amounts  that  must  be  paid  for  our  products,  which  could 
materially harm our business, financial condition and results of operations.  Further, the continued threats of tariffs, trade 
restrictions and trade barriers could have a generally disruptive impact on the global economy and, therefore, negatively 
impact our sales. Given the relatively fluid regulatory environment in China and the United States and uncertainty how the 
U.S.  or  foreign  governments  will  act  with  respect  to  tariffs,  international  trade  agreements  and  policies,  there  could  be 
additional tax or other regulatory changes in the future. Any such changes could directly and adversely impact our financial 
results and results of operations. 

Additionally,  in  November  2018,  the  U.S.  Commerce  Department’s  Bureau  of  Industry  and  Security  (“BIS”)  released  an 
advance  notice  of  proposed  rulemaking  to  control  the  export  of  emerging  technologies.   This  notice  included 
“[b]iotechnology,  including  nanobiology;  synthetic  biology;  genomic  and  genetic  engineering;  or  neurotech”  as  possible 
areas of increased export controls.  BIS has implemented export controls on some items described in this notice, and we 
understand that BIS plans to continue to issue controls on additional emerging technologies. Therefore, it is possible that 
our ability to export our products may be restricted in the future, most notably China. 

Our international business could expose us to business, regulatory, political, operational, financial, and economic risks associated 
with doing business outside of the United States. 

Engaging in international business inherently involves a number of difficulties and risks, including: 

• 

• 

• 

required compliance with existing and changing foreign regulatory requirements and laws that are or may be 
applicable to our business in the future, such as the  European Union’s General  Data Protection Regulation 
(“GDPR”)  and  other  data  privacy  requirements,  labor  and  employment  regulations,  anti-competition 
regulations,  the  U.K.  Bribery  Act  of  2010  and  other  anti-corruption  laws,  regulations  relating  to  the  use  of 
certain  hazardous  substances  or  chemicals  in  commercial  products,  and  require  the  collection,  reuse,  and 
recycling of waste from products we manufacture; 

required compliance with U.S. laws such as the Foreign Corrupt Practices Act, and other U.S. federal laws and 
regulations established by the Office of Foreign Asset Control; 

export requirements and import or trade restrictions; 

36 

 
• 

• 

• 

laws and business practices favoring local companies; 

foreign  currency  exchange,  longer  payment  cycles  and  difficulties  in  enforcing  agreements  and  collecting 
receivables through certain foreign legal systems; 

changes in social, economic, and political conditions or in laws, regulations and policies governing foreign 
trade, manufacturing, research and development, and investment both domestically as well as in the other 
countries and jurisdictions in which we operate and into which we may sell our products including as a result 
of the separation of the United Kingdom from the European Union (“Brexit”); 

•  potentially adverse tax consequences, tariffs, customs charges, bureaucratic requirements, and other trade 

barriers; 

•  difficulties and costs of staffing and managing foreign operations; and 

•  difficulties protecting, maintaining, enforcing or procuring intellectual property rights and defending against 

intellectual property claims under the law and judicial systems of other countries. 

If one or more of these risks occurs, it could require us to dedicate significant resources to remedy such occurrence, and if 
we are unsuccessful in finding a solution, our financial results will suffer. 

Our operations involve the use of hazardous materials, and we must comply with environmental, health and safety laws, which 
can be expensive and may adversely affect our business, operating results and financial condition. 

Our research and development and manufacturing activities involve the use of hazardous materials, including chemicals 
and biological materials, and some of our  products include  hazardous materials. Accordingly, we are  subject to federal, 
state, local and foreign laws, regulations and permits relating to environmental, health and safety matters, including, among 
others, those governing the use, storage, handling, exposure to and disposal of hazardous materials and wastes, the health 
and safety of our employees, and the shipment, labeling, collection, recycling, treatment and disposal of products containing 
hazardous materials. Liability under environmental laws and regulations can be joint and several and without regard to fault 
or negligence. For example, under certain circumstances and under certain environmental laws, we could be held liable for 
costs relating to contamination at our or our predecessors’ past or present facilities and at third-party waste disposal sites. 
We could also be held liable for damages arising out of human exposure to hazardous materials. There can be no assurance 
that violations of environmental, health and safety laws will not occur as a result of human error, accident, equipment failure 
or other causes. The failure to comply with past, present or future laws could result in the imposition of substantial fines 
and penalties, remediation costs, property damage and personal injury claims, investigations, the suspension of production 
or  product  sales,  loss  of  permits  or  a  cessation  of  operations.  Any  of  these  events  could  harm  our  business,  operating 
results and financial condition. We also expect that our operations will be affected by new environmental, health and safety 
laws and regulations on an ongoing basis, or more stringent enforcement of existing laws and regulations. New laws or 
changes to existing laws may result in additional costs and may increase penalties associated with violations or require us 
to change the content of our products or how we manufacture them, which could have a material adverse effect on our 
business, operating results and financial condition. 

Ethical, legal, privacy, data protection and social concerns or governmental restrictions surrounding the use of genetic information 
could reduce demand for our technology. 

Our products may be used to provide genetic information about humans, agricultural crops and other living organisms. The 
information obtained from our products could be used in a variety of applications which may have underlying ethical, legal, 
privacy, data protection and social concerns, including the genetic engineering or modification of agricultural products or 
testing for genetic predisposition for certain medical conditions. Governmental authorities could, for safety, social or other 
purposes, call for limits on or regulation of the use of genetic testing, and may consider or adopt such regulations or other 
restrictions. Such concerns or governmental restrictions could limit the use of our products or be costly and burdensome 
to comply with, and actual or perceived violations of any such restrictions may lead to the imposition of substantial fines 
and penalties, remediation costs, claims and litigation, regulatory investigations and proceedings, and other liability, and of 
which could have a material adverse effect on our business, financial condition and results of operations. 

37 

 
  
Regulations related to conflict minerals has caused us to incur, and will continue to cause us to incur, additional expenses and 
could limit the supply and increase the costs of certain materials used in the manufacture of our products. 

We are subject to requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 that require 
us to conduct diligence and report on whether or not our products contain conflict minerals. The implementation of these 
requirements  could  adversely  affect  the  sourcing,  availability  and  pricing  of  the  materials  used  in  the  manufacture  of 
components used in our products. Furthermore, the complex nature of our products requires components and materials 
that may be available only from a limited number of sources and, in some cases, from only a single source. We have incurred, 
and  will  continue  to  incur,  additional  costs  to  comply  with  the  disclosure  requirements,  including  costs  related  to 
conducting  diligence  procedures  to  determine  the  sources  of  conflict  minerals  that  may  be  used  or  necessary  to  the 
production  of  our  products  and,  if  applicable,  potential  changes  to  components,  processes  or  sources  of  supply  as  a 
consequence of such verification activities. We may face reputational harm if we determine that certain of our products 
contain minerals that are not determined to be conflict free or if we are unable to alter our processes or sources of supply 
to  avoid  using  such  materials.  In  such  circumstances,  the  reputational  harm  could  materially  and  adversely  affect  our 
business, financial condition or results of operations. 

38 

 
 
 
Risks Related to Owning Our Common Stock 

The price of our common stock has been, is, and may continue to be, highly volatile, and you may be unable to sell your shares at 
or above the price you paid to acquire them. 

The market price of our common stock is highly volatile, and we expect it to continue to be volatile for the foreseeable future 
in response to many risk factors listed in this section, and others beyond our control, including: 

•  actual or anticipated fluctuations in our financial condition and operating results; 

•  announcements  of  new  products,  technological  innovations  or  strategic  partnerships  by  us  or  our 

competitors; 

•  announcements  by  us,  our  customers,  partners  or  suppliers  relating  directly  or  indirectly  to  our  products, 

services or technologies; 

•  overall conditions in our industry and market; 

•  addition or loss of significant customers; 

• 

changes in laws or regulations applicable to our products; 

•  actual or anticipated changes in our growth rate relative to our competitors; 

•  announcements by us  or  our  competitors of significant acquisitions,  strategic  partnerships, joint ventures, 

capital commitments or achievement of significant milestones; 

•  additions or departures of key personnel; 

• 

• 

• 

competition from existing products or new products that may emerge; 

issuance of new or updated research or reports by securities analysts; 

fluctuations in the valuation of companies perceived by investors to be comparable to us; 

•  disputes or other developments related to proprietary rights, including patents, litigation matters or our ability 

to obtain intellectual property protection for our technologies; 

•  announcement or expectation of additional financing efforts; 

• 

• 

sales of our common stock by us or our stockholders; 

stock price and volume fluctuations attributable to inconsistent trading volume levels of our shares;  

reports, guidance and ratings issued by securities or industry analysts;  

• 
•  operating results below the expectations of securities analysts or investors; and  

•  general economic and market conditions, which could be impacted by various events including COVID-19 or 

interest rate fluctuations. 

If any of the forgoing occurs, it would cause our stock price or trading volume to decline. Stock markets in general and the 
market  for  companies  in  our  industry  in  particular  have  experienced  price  and  volume  fluctuations,  which  have  been 
exacerbated by the COVID-19 pandemic, that have affected and continue to affect the market prices of equity securities of 
many companies. These fluctuations often have been unrelated or disproportionate to the operating performance of those 
companies. These broad market and industry fluctuations, as well as general  economic, political and market conditions 
such as recessions, interest rate changes or international currency fluctuations, may negatively impact the market price of 
our common stock. You may not realize any return on your investment in us and may lose some or all of your investment. 
In the past, companies that have experienced volatility in the market price of their stock have been subject to securities 
class  action  litigation.  We  have  been  a  party  to  this  type  of  litigation  in  the  past  and  may  be  the  target  of  this  type  of 
litigation again in the future. Securities litigation against us could result in substantial costs and divert our management’s 
attention from other business concerns, which could seriously harm our business. 

39 

 
Sales of substantial amounts of our common stock in the public markets, or the perception that such sales might occur, could 
reduce the market price that our common stock might otherwise attain and  may dilute  your voting power  and  your  ownership 
interest in us. 

Sales of a substantial number of shares of our common stock in the public market, or the perception that such sales could 
occur, could adversely affect the market price of our common stock and may make it more difficult for existing stockholders 
to sell their common stock at a time and price that they deem appropriate and may dilute their voting power and ownership 
interest in us. 

In addition, if our existing stockholders sell, or indicate an intent to sell, a large number of shares of our common stock in 
the public market, it could cause our stock price to fall. We may also issue shares of common stock or securities convertible 
into  our  common  stock  in  connection  with  a  financing,  acquisition,  our  equity  incentive  plans,  or  otherwise.  Any  such 
issuances would result in dilution to our existing stockholders and the market price of our common stock may be adversely 
affected. 

On September 20, 2021, in connection with the closing of the Omniome Merger, we completed a Private Placement for the 
sale of an aggregate of 11,214,953 shares of our common stock, at a price of $26.75 per share, for aggregate gross proceeds 
of approximately $300 million. In connection with the Private Placement, we entered into a Registration Rights Agreement 
with  the  Private  Placement  investors,  providing  them,  among  other  things,  certain  registration  rights,  including  our 
obligation to register the Private Placement shares for resale within 30 days following the closing of the Private Placement. 

Concentration of ownership by our principal stockholders may result in control by such stockholders of the composition of our 
board of directors. 

Our existing principal stockholders, executive officers, directors and their affiliates beneficially own a significant number of 
our outstanding shares of common stock. In addition, such parties may acquire additional control by purchasing stock that 
we issue in connection with our future fundraising efforts. Also, SB Northstar LP, a subsidiary of SoftBank Group Corp., 
purchased $900 million in aggregate principal amount of our 1.50% Convertible Senior Notes due 2028, convertible at the 
option of the holders at any time into shares of our common stock based on an initial conversion rate of 22.9885 shares of 
common stock per $1,000 principal amount of the Notes (which is equal to an initial conversion price of $43.50 per share). 
In  addition,  on  September  20,  2021  in  connection  with  the  closing  of  the  Omniome  Merger,  we  completed  a  Private 
Placement  for  the  sale  of  an  aggregate  of  11,214,953  shares  of  our  common  stock,  at  a  price  of  $26.75  per  share,  for 
aggregate  gross  proceeds  of  approximately  $300  million  with  certain  qualified  institutional  buyers  and  institutional 
accredited  investors,  including  approximately  $60  million  to  SB  Northstar  LP.  As  a  result,  these  current  and  future 
stockholders  may  now  and  in  the  future  be  able  to  exercise  a  significant  level  of  control  over  all  matters  requiring 
stockholder  approval,  including  the  election  of  directors.  This  control  could  have  the  effect  of  delaying  or  preventing  a 
change of control of our company or changes in management and will make the approval of certain transactions difficult 
or impossible without the support of these stockholders. 

Anti-takeover  provisions  in  our  charter  documents  and  under  Delaware  law  could  make  an  acquisition  of  us,  which  may  be 
beneficial  to  our  stockholders, more difficult and may prevent attempts by  our  stockholders  to  replace or  remove  our  current 
management and limit the market price of our common stock. 

Provisions  in  our  certificate  of  incorporation  and  bylaws,  as  amended  and  restated,  may  have  the  effect  of  delaying  or 
preventing a change of control or changes in our management. Our amended and restated certificate of incorporation and 
bylaws include provisions that: 

•  authorize our board of directors to issue, without further action by the stockholders, up to 50,000,000 shares 
of undesignated preferred  stock and up to approximately 1,000,000,000 shares of authorized  but unissued 
shares of common stock; 

• 

• 

require that any action to be taken by our stockholders be effected at a duly called annual or special meeting 
and not by written consent; 

specify that special meetings of our stockholders can be called only by our board of directors, the Chairman 
of the Board, the Chief Executive Officer or the President; 

40 

 
 
• 

• 

establish an advance notice procedure for stockholder approvals to be brought before an annual meeting of 
our stockholders, including proposed nominations of persons for election to our board of directors; 

establish that our board of directors is divided into three classes, Class I, Class II and Class III, with each class 
serving staggered terms; 

•  provide that our directors may be removed only for cause; and 

•  provide that vacancies on our board of directors may be filled only by a majority of directors then in office, 

even though less than a quorum. 

These provisions may frustrate or prevent any attempts by our stockholders to replace or remove our current management 
by making it more difficult for stockholders to replace members of our board of directors, which is responsible for appointing 
the members of our management. Furthermore, our amended and restated bylaws provide that unless we consent in writing 
to the selection of an alternative forum, the Court of Chancery of the State of Delaware will be the sole and exclusive forum 
 (ii) any action asserting a breach of fiduciary duty owed 
for: (i) any derivative action or proceeding brought on our behalf
by any of our current or former directors, officers or other employees to us or our stockholders
 (iii) any action asserting a 
claim arising pursuant to any provision of the Delaware General Corporation Law; (iv) any action to interpret, apply, enforce 
or determine the validity of our amended and restated certificate of incorporation or our amended and restated bylaws
 or 
(v)  any  action  asserting  a  claim  against  us  that  is  governed  by  the  internal  affairs  doctrine,  subject  to  the  court  having 
personal jurisdiction over the indispensable parties named as defendants therein. This provision is not intended to apply to 
actions  arising  under  the  Securities  Act  or  the  Exchange  Act,  or  any  claim  for  which  the  federal  courts  have  exclusive 
jurisdiction.  Any  person  or  entity  purchasing  or  otherwise  acquiring  any  interest  in  shares  of  our  capital  stock  shall  be 
deemed to have notice of and consented to this provision. This exclusive-forum provision may discourage lawsuits against 
us or our directors, officers, and employees. In addition, because we are incorporated in Delaware, we are governed by the 
provisions  of  Section 203  of  the  Delaware  General  Corporation  Law,  which  limits  the  ability  of  stockholders  owning  in 
excess of 15% of our outstanding voting stock to merge or combine with us. 

;

;

;

Our large number of authorized but unissued shares of common stock may potentially dilute existing stockholders’ stockholdings. 

We have a significant number of authorized but unissued shares of common stock. Our board of directors may issue shares 
of common stock from this authorized but unissued pool from time to time without stockholder approval, resulting in the 
dilution of our existing stockholders. 

We do not intend to pay dividends for the foreseeable future. 

We  have  never  declared  or  paid  any  dividends  on  our  common  stock  and  do  not  intend  to  pay  any  dividends  in  the 
foreseeable future. We anticipate that we will retain all of our future earnings for use in the operation of our business and 
for general corporate purposes. Any determination to pay dividends in the future will be at the discretion of our board of 
directors. Accordingly, investors must rely on sales of their common stock after price appreciation, which may never occur, 
as the only way to realize any future gains on their investments.  

41 

 
  
 
 
 
Risks Related to Our Notes 

We may not have the ability to raise the funds necessary to settle conversions of the Notes in cash or to repurchase the Notes 
upon a fundamental change, and our future debt may contain limitations on our ability to pay cash upon conversion or repurchase 
of the Notes. 

In  February  2021,  we  issued  $900.0  million  in  aggregate  principal  amount  of  1.50%  Convertible  Senior  Notes  due  2028, 
which we refer to as the Notes, The Notes will mature on February 15, 2028, subject to earlier conversion, redemption or 
repurchase, including upon a fundamental change.  Holders of the Notes will have the right to require us to repurchase all 
or a portion of their Notes upon the occurrence of a fundamental change before the maturity date at a repurchase price 
equal to 100% of the principal amount of the Notes to be repurchased, plus unpaid interest to, but excluding, the maturity 
date. In addition, upon conversion of the Notes, unless we elect to deliver solely shares of our common stock to settle such 
conversion (other than paying cash in lieu of delivering any fractional share), we will be required to settle a portion or all of 
our conversion obligation in cash in respect of the Notes being converted. Moreover, we will be required to repay the Notes 
in cash at their maturity unless earlier converted, redeemed or repurchased. However, we may not have enough available 
cash or be able to obtain financing at the time we are required to make repurchases of Notes surrendered therefor or pay 
cash with respect to Notes being converted or at their maturity. 

In addition, our ability to repurchase Notes or to pay cash upon conversions of Notes or at their maturity may be limited by 
law, regulatory authority or agreements governing our future indebtedness. Our failure to repurchase Notes at a time when 
the repurchase is required by the indenture or to pay cash upon conversions of Notes or at their maturity as required by the 
indenture would constitute a default under the indenture. A default under the indenture or the fundamental change itself 
could  also  lead  to  a  default  under  agreements  governing  our  future  indebtedness.  Moreover,  the  occurrence  of  a 
fundamental change under the indenture could constitute an event of default under any such agreement. If the payment of 
the related indebtedness were to be accelerated after any applicable notice or grace periods, we may not have sufficient 
funds to repay the indebtedness or to pay cash amounts due upon conversion, upon required repurchase or at maturity of 
the Notes.  

If the Notes are converted, it may adversely affect our financial condition and operating results. 

Holders of the Notes are entitled to convert their Notes at any time at their option. If one or more holders elect to convert 
their Notes, unless we elect to satisfy our conversion obligation by delivering solely shares of our common stock (other 
than paying cash in lieu of delivering any fractional share), we would be required to settle a portion or all of our conversion 
obligation in cash, which could adversely affect our liquidity.  

42 

 
 
 
General Risk Factors  

Unfavorable  global  economic  or  political  conditions  could  adversely  affect  our  business,  financial  condition  or  results  of 
operations.  

General  conditions  in  the  global  economy  and  in  the  global  financial  markets  could  adversely  affect  our  results  of 
operations, including the potential effects from the COVID-19 pandemic as discussed above, and the overall demand for 
nucleic acid  sequencing products may be particularly vulnerable to unfavorable  economic conditions. A global financial 
crisis, inflation or a global or regional political disruption could cause extreme volatility in the capital and credit markets. A 
severe or prolonged economic downturn or political disruption could result in a variety of risks to our business, including 
weakened demand for our products and our ability to raise additional capital when needed on acceptable terms, if at all. A 
weak or declining economy or political disruption could also  strain  our manufacturers or suppliers, possibly resulting in 
supply disruption, or cause our customers to delay making payments for our product and services. Any of the foregoing 
could harm our business and we cannot anticipate all of the ways in which the political or economic climate and financial 
market conditions could adversely impact our business. 

Delivery of our products could be delayed or disrupted by factors beyond our control, and we could lose customers as a result. 

We rely on third-party carriers for the timely delivery of our products. As a result, we are subject to carrier disruptions and 
increased costs that are beyond our control. Any failure to deliver products to our customers in a safe and timely manner 
may damage our reputation and brand and could cause us to lose customers. If our relationship with any of these third-
party  carriers  is  terminated  or  impaired  or  if  any  of  these  carriers  are  unable  to  deliver  our  products,  the  delivery  and 
acceptance of our products by our customers may be delayed, which could harm our business and financial results. The 
failure to deliver our products in a safe and timely manner may harm our relationship with our customers, increase our costs 
and otherwise disrupt our operations. 

Doing business internationally creates operational and financial risks for our business. 

We  currently  conduct  operations  in  various  countries  and  jurisdictions,  and  continue  to  expand  to  new  international 
jurisdictions as part of our growth strategy and have experienced an increasing concentration of sales in certain regions 
outside the U.S. We sell directly and through distribution partners throughout Europe, the Asia-Pacific region, Mexico, Brazil, 
and South Africa and have a significant portion of our sales and customer support personnel in Europe and the Asia-Pacific 
region.  As  a  result, we  or  our  distribution  partners  may  be  subject  to  additional  regulations  and  increased  diversion  of 
management time and efforts. Conducting and launching operations on an international scale requires close coordination 
of activities across multiple jurisdictions and time zones and consumes significant management resources. If we fail to 
coordinate  and  manage  these  activities  effectively,  our  business,  financial  condition  or  results  of  operations  could  be 
materially  and  adversely  affected  and  failure  to  comply  with  laws  and  regulations  applicable  to  business  operations  in 
foreign  jurisdictions  may  also  subject  us  to  significant  liabilities  and  other  penalties.  International  operations  entail  a 
variety of other risks, including, without limitation: 

• 

• 

limits to travel as a result of the COVID-19 pandemic; 

challenges in staffing and managing foreign operations; 

•  potentially longer sales cycles and more time required to engage and educate customers on the benefits of 

• 

• 

our platform outside of the United States; 

the potential need for localized software and documentation; 

reduced  protection  for  intellectual  property  rights  in  some  countries  and  practical  difficulties  of  enforcing 
intellectual property and contract rights abroad; 

•  defending against intellectual property claims in other countries; 

• 

restriction  on  cross-border  investment,  including  enhanced  oversight  by  the  Committee  on  Foreign 
Investment in the United States (“CFIUS”) and substantial restrictions on investment from China; 

•  U.S.  and  foreign  government  trade  restrictions,  including  those  which  may  impose  restrictions  on  the 
importation,  exportation,  re-exportation,  sale,  shipment  or  other  transfer  of  programming,  technology, 
components, and/or services to foreign persons; 

43 

 
• 

• 

changes  in  diplomatic  and  trade  relationships,  including  new  tariffs,  trade  protection  measures,  import  or 
export licensing requirements, trade embargoes, sanctions and other trade barriers; 

tariffs  imposed  by  the  U.S.  on  goods  from  other  countries  and  tariffs  imposed  by  other  countries  on  U.S. 
goods, including the tariffs by the U.S. government on various imports from China, Canada, Mexico and the 
EU and by the governments of these jurisdictions on certain U.S. goods, and any other possible tariffs that 
may  be  imposed  on  products  such  as  ours,  the  scope  and  duration  of  which,  if  implemented,  remains 
uncertain; 

•  deterioration of political relations between the U.S. and China, Canada, Russia, the United Kingdom (“U.K.”) 
and the European Union (“EU”), which  could have a  material adverse  effect on our  sales and  operations  in 
these countries; 

• 

changes  in  social,  political  and  economic  conditions  or  in  laws,  regulations  and  policies  governing  foreign 
trade, manufacturing, development and investment both domestically as well as in the other countries and 
jurisdictions into which we sell our products, including as a result of the withdrawal of the U.K. from the EU; 

•  difficulties  in  obtaining  export  licenses  or  in  overcoming  other  trade  barriers  and  restrictions  resulting  in 

delivery delays; 

• 

• 

fluctuations in currency exchange rates and the related effect on our results of operations; 

increased financial accounting and reporting burdens and complexities; 

•  disruptions to global trade due to disease outbreaks or conflicts; 

•  potential increases on tariffs or restrictions on trade generally; and 

• 

significant taxes or other burdens of complying with a variety of foreign laws and regulations, including laws 
and regulations relating to privacy and data protection such as the EU General Data Protection Regulation 
which took effect in the EU in 2018. 

In conducting our international operations, we are subject to U.S. laws relating to our international activities, such as the 
Foreign Corrupt Practices Act of 1977, as well as foreign laws relating to our activities in other countries, such as the United 
Kingdom Bribery Act of 2010. Additionally, the inclusion of one of our foreign customers on any U.S. Government sanctioned 
persons list, including but not limited to the U.S. Department of Commerce’s List of Denied Persons and the U.S. Department 
of Treasury’s List of Specially Designated Nationals and Blocked Persons List, could be material to our earnings. Failure to 
comply with these laws may subject us to claims or financial and/or other penalties in the United States and/or foreign 
countries  that  could  materially  and  adversely  impact  our  operations  or  financial  condition.  These  risks  have  become 
increasingly prevalent as we have expanded our sales into countries that are generally recognized as having a higher risk 
of corruption. 

We  face  risks  related  to  the  current  global  economic  environment,  which  could  delay  or  prevent  our  customers  from 
purchasing our products, which could in turn harm our business, financial condition and results of operations. The state of 
the global economy continues to be uncertain. The current global economic conditions and uncertain credit markets and 
concerns regarding the availability of credit pose a risk that could impact customer demand for our products, as well as our 
ability  to  manage  normal  commercial  relationships  with  our  customers,  suppliers  and  creditors,  including  financial 
institutions. If the current global economic environment deteriorates, our business could be negatively affected. 

Moreover, changes in the value of the relevant currencies may affect the cost of certain items required in our operations. 
Changes  in  currency  exchange  rates  may  also  affect  the  relative  prices  at  which  we  are  able  sell  products  in  the  same 
market. Our revenue from international customers may be negatively impacted as increases in the U.S. dollar relative to our 
international customers’ local currencies could make our products more expensive, impacting our ability to compete or as 
a result of financial or other instability in such locations which could result in decreased sales of our products. Our costs 
of materials from international suppliers may also increase as the value of the U.S. dollar decreases relative to their local 
currency. Foreign policies and actions regarding currency valuation could result in actions by the United States and other 
countries  to  offset  the  effects  of  such  fluctuations.  Such  actions  may  materially  and  adversely  impact  our  financial 
condition and results of operations. 

44 

 
  
 
Violations of complex foreign and U.S. laws and regulations could result in fines and penalties, criminal sanctions against 
us, our officers, or our employees, prohibitions on the conduct of our business and on our ability to offer our products and 
services in one or more countries, and could also materially affect our brand, our international growth efforts, our ability to 
attract and retain employees, our business, and our operating results. Even if we implement policies or procedures designed 
to  ensure  compliance  with  these  laws  and  regulations,  there  can  be  no  assurance  that  our  distribution  partners,  our 
employees, contractors, or agents will not violate our policies and subject us to potential claims or penalties. 

If we fail to maintain proper and effective internal controls, our ability to produce accurate financial statements on a timely basis 
could be impaired, which would adversely affect our business and our stock price. 

Ensuring that we have adequate internal financial and accounting controls and procedures in place to produce accurate 
financial statements on a timely basis is a costly and time-consuming effort that needs to be evaluated frequently. We may 
in  the  future  discover  areas  of  our  internal  financial  and  accounting  controls  and  procedures  that  need  improvement. 
Operating  as  a  public  company  requires  sufficient  resources  within  the  accounting  and  finance  functions  in  order  to 
produce timely financial information, ensure the level of segregation of duties, and maintain adequate internal control over 
financial reporting customary for a U.S. public company. 

Our  management  is  responsible  for  establishing  and  maintaining  adequate  internal  control  over  financial  reporting  to 
provide reasonable assurance regarding the reliability of our financial reporting and the preparation of financial statements 
for  external  purposes  in  accordance  with U.S.  GAAP.  Our  management  does  not  expect  that  our  internal  control  over 
financial reporting will prevent or detect all errors and all fraud. A control system, no matter how well designed and operated, 
can  provide  only  reasonable,  not  absolute,  assurance  that  the  control  system’s  objectives  will  be  met.  Because  of  the 
inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that misstatements 
due to error or fraud will not occur or that all control issues and instances of fraud, if any, within our company will have 
been detected. 

Pursuant to Section 404 of the Sarbanes-Oxley Act, we perform periodic evaluations of our internal control over financial 
reporting.  While  we  have  in  the  past  performed  this  evaluation  and  concluded  that  our  internal  control  over  financial 
reporting  was  operating  effectively,  there  can  be  no  assurance  that  in  the  future  material  weaknesses  or  significant 
deficiencies will not exist or otherwise be discovered. In addition, if we are unable to produce accurate financial statements 
on a timely basis, investors could lose confidence in the reliability of our financial statements, which could cause the market 
price of our common stock to decline and make it more difficult for us to finance our operations and growth. 

Our business could be negatively impacted by changes in the United States political environment. 

There is significant ongoing uncertainty with respect to potential legislation, regulation and government policy at the federal 
level, as well as the state and local levels. Any such changes could significantly impact our business as well as the markets 
in which we compete. Specific legislative and regulatory proposals discussed during election campaigns and more recently 
that might materially impact us include, but are not limited to, changes to spending priorities and potential reductions in 
research funding. Uncertainty about U.S. government funding has posed, and may continue to pose, a risk as customers 
may  choose  to  postpone  or  reduce  spending  in  response  to  actual  or  anticipated  restraints  on  funding.  To  the  extent 
changes in the political environment have a negative impact on us or on our markets, our business, results of operation and 
financial condition could be materially and adversely impacted in the future 

Disruption of critical information technology systems or material breaches in the security of our systems could harm our business, 
customer relations and financial condition. 

Information  technology  (“IT”)  helps  us  to  operate  efficiently,  interface  with  customers,  maintain  financial  accuracy  and 
efficiently and accurately produce our financial statements. IT systems are used extensively in virtually all aspects of our 
business, including sales forecast, order fulfillment and billing, customer service, logistics, and management of data from 
running samples on our products. Our success depends, in part, on the continued and uninterrupted performance of our IT 
systems. IT systems may  be vulnerable to damage from a variety  of sources, including telecommunications or network 
failures,  power  loss,  natural  disasters,  human  acts,  computer  viruses,  ransomware,  computer  denial-of-service  attacks, 
unauthorized access to customer or employee data or company trade secrets, and other attempts to harm our systems. 
Certain of our systems are not redundant, and our disaster recovery planning is not sufficient for every eventuality. Despite 

45 

 
any  precautions  we  may  take,  such  problems  could  result  in,  among  other  consequences,  disruption  of  our  operations, 
which could harm our reputation and financial results. 

If we do not allocate and effectively manage the resources necessary to build and sustain the proper IT infrastructure, we 
could  be  subject  to  transaction  errors,  processing  inefficiencies,  loss  of  customers,  business  disruptions  or  loss  of  or 
damage to intellectual property through security breach. If our data management systems do not effectively collect, store, 
process and report relevant data for the operation of our business, whether due to equipment malfunction or constraints, 
software deficiencies or human error, our ability to effectively plan, forecast and execute our business plan and comply with 
applicable laws and regulations will be impaired, perhaps materially. Any such impairment could materially and adversely 
affect  our  reputation,  financial  condition,  results  of  operations,  cash  flows  and  the  timeliness  with  which  we  report  our 
internal and external operating results. 

Security  breaches  and  other  disruptions  could  compromise  our  information  and  expose  us  to  liability,  which  would  cause  our 
business and reputation to suffer. 

In the ordinary course of our business, we collect and store sensitive data, including intellectual property, our proprietary 
business information and that of our customers, suppliers and business partners, and personally identifiable information 
of  our  customers  and  employees,  in  our  data  centers  and  on  our  networks.  The  secure  processing,  maintenance  and 
transmission of this information is critical to our operations. Despite our security measures, our IT infrastructure may be 
vulnerable  to  attacks  by  hackers,  computer  viruses,  malicious  codes,  ransomware,  unauthorized  access  attempts,  and 
cyber-  or  phishing-attacks,  or  breached  or  otherwise  disrupted  due  to  employee  error,  malfeasance,  faulty  password 
management  or  other  disruptions.  Third  parties  may  attempt  to  fraudulently  induce  employees  or  other  persons  into 
disclosing  usernames,  passwords  or  other  sensitive  information,  which  may  in  turn  be  used  to  access  our  IT  systems, 
commit identity theft or carry out other unauthorized or illegal activities. Any such breach could compromise our networks 
and the information stored there could be accessed, publicly disclosed, lost or stolen. We engage third-party vendors and 
service  providers  to  store  and  otherwise  process  some  of  our  data,  including  sensitive  and  personal  information.  Our 
vendors  and  service  providers  may  also  be  the  targets  of  the  risks  described  above,  including  cyberattacks,  malicious 
software, ransomware, phishing schemes, and fraud. Our ability to monitor our vendors and service providers’ data security 
is limited, and, in any event, third parties may be able to circumvent those security measures, resulting in the unauthorized 
access to, misuse, disclosure, loss or destruction of our data, including sensitive and personal information, and disruption 
of our or third-party service providers’ systems. We and our third-party service providers may face difficulties in identifying, 
or promptly responding to, potential security breaches and other instances of unauthorized access to, or disclosure or other 
loss of, information. Any hacking or other attack on our or our third-party service providers’ or vendors’ systems, and any 
unauthorized  access  to,  or  disclosure  or  other  loss  of,  information  suffered  by  us  or  our  third-party  service  providers  or 
vendors, or the perception that any of these have occurred, could result in legal claims or proceedings, loss of intellectual 
property, liability under laws that protect the privacy of personal information, negative publicity, disruption of our operations 
and  damage  to  our  reputation,  which  could  divert  our  management’s  attention  from  the  operation  of  our  business  and 
materially and adversely affect our business, revenues and competitive position. Moreover, we may need to increase our 
efforts  to  train  our  personnel  to  detect  and  defend  against  cyber-  or  phishing-attacks,  which  are  becoming  more 
sophisticated and frequent, and we may need to implement additional protective measures to reduce the risk of potential 
security breaches, which could cause us to incur significant additional expenses. 

In  addition,  our  insurance  may  be  insufficient  to  cover  our  losses  resulting  from  cyber-attacks,  breaches,  or  other 
interruptions, and any incidents may result in loss of, or increased costs of, such insurance. The successful assertion of 
one or more large claims against us that exceed available insurance coverage, the occurrence of changes in our insurance 
policies,  including  premium  increases  or  the  imposition  of  large  deductible  or  co-insurance  requirements,  or  denials  of 
coverage, could have a material adverse effect on our business, including our financial condition, results of operations and 
reputation. 

46 

 
We  are  currently  subject  to,  and  may  in  the  future  become  subject  to  additional,  U.S.  federal  and  state  laws  and  regulations 
imposing obligations on how we collect, store and process personal information. Our actual or perceived failure to comply with 
such  obligations  could  harm  our  business.  Ensuring  compliance  with  such  laws  could  also  impair  our  efforts  to  maintain  and 
expand our future customer base, and thereby decrease our revenue. 

In the ordinary course of our business, we currently, and in the future will, collect, store, transfer, use or process sensitive 
data,  including  personally  identifiable  information  of  employees,  and  intellectual  property  and  proprietary  business 
information  owned  or  controlled  by  ourselves  and  other  parties.  The  secure  processing,  storage,  maintenance,  and 
transmission of this critical information are vital to our operations and business strategy. We are, and may increasingly 
become, subject to various laws and regulations, as well as contractual obligations, relating to data privacy and security in 
the  jurisdictions  in  which  we  operate.  The  regulatory  environment  related  to  data  privacy  and  security  is  increasingly 
rigorous, with new and constantly changing requirements applicable to our business, and enforcement practices are likely 
to remain uncertain for the foreseeable future. These laws and regulations may be interpreted and applied differently over 
time and from jurisdiction to jurisdiction, and it is possible that they will be interpreted and applied in ways that may have 
a material adverse effect on our business, financial condition, results of operations and prospects. 

In  the  United  States,  various  federal  and  state  regulators,  including  governmental  agencies  like  the  Consumer  Financial 
Protection  Bureau  and  the  Federal  Trade  Commission,  have  adopted,  or  are  considering  adopting,  laws  and  regulations 
concerning personal information and data security. Certain state laws may be more stringent or broader in scope, or offer 
greater individual rights, with respect to personal information than federal, international or other state laws, and such laws 
may differ from each other, all of which may complicate compliance efforts. For example, the California Consumer Privacy 
Act (“CCPA”), which increases privacy rights for California residents and imposes obligations on companies that process 
their personal information, came into effect on January 1, 2020. Among other things, the CCPA requires covered companies 
to provide new disclosures to California consumers and provide such consumers new data protection and privacy rights, 
including the ability to opt-out of certain sales of personal information. The CCPA provides for civil penalties for violations, 
as well as a private right of action for certain data breaches that result in the loss of personal information. This private right 
of action may increase the likelihood of, and risks associated with, data breach litigation. In November 2020, California also 
passed  the  California  Privacy  Rights  Act,  or  (“CPRA”),  which  significantly  expands  the  CCPA,  including  by  introducing 
additional  obligations  such  as  data  minimization  and  storage  limitations  and  granting  additional  rights  to  consumers, 
among others. In addition, laws in all 50 U.S. states require businesses to provide notice to consumers whose personal 
information has been disclosed as a result of a data breach. State laws are changing rapidly and there is discussion in the 
U.S. Congress of a new comprehensive federal data privacy law to which we would become subject if it is enacted. These 
and future laws and regulations may increase our compliance costs and potential liability.  

Furthermore,  regulations  promulgated  pursuant  to  the  Health  Insurance  Portability  and  Accountability  Act  of  1996 
(“HIPAA”),  establish  privacy  and  security  standards  that  limit  the  use  and  disclosure  of  individually  identifiable  health 
information  (known  as  “protected  health  information”)  and  require  the  implementation  of  administrative,  physical  and 
technological safeguards to protect the privacy of protected health information and ensure the confidentiality, integrity and 
availability of electronic protected health information. Determining whether protected health information has been handled 
in compliance with applicable privacy standards and our contractual obligations can require complex factual and statistical 
analyses  and  may  be  subject  to  changing  interpretation.  Although  we  take  measures  to  protect  sensitive  data  from 
unauthorized  access,  use  or  disclosure,  our  information  technology  and  infrastructure  may  be  vulnerable  to  attacks  by 
hackers or viruses or breached due to employee error, malfeasance or other malicious or inadvertent disruptions. Any such 
breach or interruption could compromise our networks and the information stored there could be accessed by unauthorized 
parties, manipulated, publicly disclosed, lost or stolen. Any such access, breach or other loss of information could result in 
legal claims or proceedings, and liability under federal or state laws that protect the privacy of personal information, such 
as the HIPAA, the Health Information Technology for Economic and Clinical Health Act (“HITECH”), and regulatory penalties. 
Notice of breaches must be made to affected individuals, the Secretary of the Department of Health and Human Services, 
and for extensive breaches, notice may need to be made to the media or State Attorneys General. Such a notice could harm 
our reputation and our ability to compete. 

We are in the process of evaluating compliance needs, but do not currently have in place formal policies and procedures 
related  to  the  storage,  collection  and  processing  of  information,  and  have  not  conducted  any  internal  or  external  data 
privacy audits, to ensure our compliance with all applicable data protection laws and regulations. Additionally, we do not 
currently  have  policies  and  procedures  in  place  for  assessing  our  third-party  vendors’  compliance  with  applicable  data 

47 

 
protection laws and regulations. All of these evolving compliance and operational requirements impose significant costs, 
such as costs related to organizational changes, implementing additional protection technologies, training employees and 
engaging consultants, which are likely to increase over time. In addition, such requirements may require us to modify our 
data processing practices and policies, distract management or divert resources from other initiatives and projects, all of 
which could have a material adverse effect on our business, financial condition, results of operations and prospects. Any 
failure or perceived failure by us or our third-party vendors, collaborators, contractors and consultants to comply with any 
applicable  federal,  state  or  similar  foreign  laws  and  regulations  relating  to  data  privacy  and  security,  or  could  result  in 
damage to our reputation, as well as proceedings or litigation by governmental agencies or other third parties, including 
class  action  privacy  litigation  in  certain  jurisdictions,  which  would  subject  us  to  significant  fines,  sanctions,  awards, 
penalties or judgments, all of which could have a material adverse effect on our business, financial condition, results of 
operations and prospects. 

Increased scrutiny of our environmental, social or governance responsibilities may result in additional costs and risks, and may 
adversely impact our reputation, employee retention, and willingness of customers and suppliers to do business with us. 

Investor advocacy groups, institutional investors, investment funds, proxy advisory services, stockholders, and customers 
are  increasingly  focused  on  environmental,  social  and  governance  (“ESG”)  practices  of  companies.  Additionally,  public 
interest and legislative pressure related to public companies’ ESG practices continues to grow. If our ESG practices fail to 
meet  regulatory  requirements  or  investor  or  other  industry  stakeholders'  evolving  expectations  and  standards  for 
responsible corporate citizenship in areas including environmental stewardship, support for local communities, Board of 
Director and employee diversity, human capital management, employee health and safety practices, product quality, supply 
chain management, corporate governance and transparency and employing ESG strategies in our operations, our brand, 
reputation  and  employee  retention  may  be  negatively  impacted  and  customers  and  suppliers  may  be  unwilling  to  do 
business  with  us.  In  addition,  as  we  work  to  align  our  ESG  practices  with  industry  standards,  we  will  likely  continue  to 
expand  our  disclosures  in  these  areas  and  doing  so  may  result  in  additional  costs  and  require  additional  resources  to 
monitor, report, and comply with our various ESG practices. If we fail to adopt ESG standards or practices as quickly as 
stakeholders  desire,  report  on  our  ESG  efforts  or  practices  accurately,  or  satisfy  the  expectations  of  stakeholders,  our 
reputation, business, financial performance and growth may be adversely impacted. 

ITEM 1B.  UNRESOLVED STAFF COMMENTS 

None.        

ITEM 2. 

PROPERTIES  

Our  corporate  headquarters,  research  and  development  facilities,  manufacturing  and  distribution  centers  are  located  in 
Menlo Park, California. We lease approximately 180,000 square feet under a lease expiring on October 31, 2027. We operate 
additional research, development and support functions in San Diego, where we lease approximately 73,500 square feet 
under  a  lease  expiring  on  September  30,  2027,  which  was  acquired  in  connection  with  the  acquisition  of  Omniome.  
Including these leases, we lease approximately 278,000 square feet globally.  

We  believe  that  our  existing  facilities,  together  with  suitable  additional  or  alternative  space  available  on  commercially 
reasonable terms, will be sufficient to meet our needs.  

ITEM 3. 

LEGAL PROCEEDINGS   

Please  see  Note  8.  Commitments  and  Contingencies,  subsection  titled  Legal  Proceedings,  in  Part  II,  Item  8  of  this  Annual 
Report on Form 10-K.   

ITEM 4.      MINE SAFETY DISCLOSURES 

Not applicable. 

48 

 
  
 
 
PART II 

ITEM 5. 

MARKET  FOR  REGISTRANT’S  COMMON  EQUITY,  RELATED  STOCKHOLDER  MATTERS  AND  ISSUER 
PURCHASES OF EQUITY SECURITIES  

Our common stock is traded on The Nasdaq Global Select Market under the symbol “PACB.”  

Holders of Record  

As of January 31, 2022, there were approximately 59 stockholders of record of our common stock, although we believe that 
there are a significantly larger number of beneficial owners of our common stock.  

Dividend Policy  

We have never declared or paid any cash dividend on our common stock and have no present plans to do so. We intend to 
retain earnings for use in the operation and expansion of our business. 

49 

 
 
 
Performance Graph  

The performance graph included in this Annual Report on Form 10-K shall not be deemed “filed” for purposes of Section 18 
of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference into any filing of 
Pacific Biosciences under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set 
forth by specific reference in such filing.  

The following graph shows a comparison from December 31, 2016 through December 31, 2021 of the cumulative total return 
for  our  common  stock,  the  Nasdaq  Composite  Index  and  the  Nasdaq  Biotechnology  Index.  Such  returns  are  based  on 
historical  results  and  are  not  intended  to  suggest  future  performance.  Data  for  The  Nasdaq  Composite  Index  and  the 
Nasdaq Biotechnology Index assume reinvestment of dividends.  

Recent Sales of Unregistered Securities  

Not applicable. 

ITEM 6.        [Reserved] 

50 

 
 
 
 
 
 
 
ITEM 7.   MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS  

You  should  read  the  following  discussion  and  analysis  of  our  financial  condition  and  results  of  operations  together  with  our 
consolidated financial statements and the related notes included in this Annual Report on Form 10-K. Some of the information 
contained in this discussion and analysis or set forth elsewhere in this Annual Report on Form 10-K, including information with 
respect to our plans and strategy for our business and related financing, includes forward-looking statements that involve risks 
and uncertainties. You should read the “Risk Factors” section of this Annual Report on Form 10-K for a discussion of important 
factors  that  could  cause  actual  results  to  differ  materially  from  the  results  described  in  or  implied  by  the  forward-looking 
statements contained in the following discussion and analysis.  

Our Management’s Discussion and Analysis (MD&A) is organized in the following sections:  

Liquidity and Capital Resources  

•  Overview and Outlook  
•  Results of Operations  
• 
•  Critical Accounting Policies and Estimates 
•  Quantitative and Qualitative Disclosure of Market Risk 
•  Recent Accounting Pronouncements 
•  Contractual Obligations 
•  Off Balance Sheet Arrangements 

Overview and Outlook 

About PacBio 

We are a premier life science technology company that is designing, developing and manufacturing advanced sequencing 
solutions to help scientists and clinical researchers resolve genetically complex problems.   

Our  products  and  technology  under  development  stem  from  two  highly  differentiated  core  technologies  focused  on 
accuracy, quality and completeness which include our existing HiFi long read sequencing and our emerging SBB short read 
sequencing  technologies.  Our  products  address  solutions  across  a  broad  set  of  research  applications  including  human 
germline  sequencing,  plant  and  animal  sciences,  infectious  disease  and  microbiology,  oncology,  and  other  emerging 
applications.   

Our  focus  is  on  providing  our  customers  with  advanced  sequencing  technologies  with  higher  throughput  and  improved 
workflows that we believe will enable dramatic advancements in routine healthcare.   

Our  customers  include  academic  and  governmental  research  institutions,  commercial  testing  and  service  laboratories, 
genome  centers,  public  health  labs,  hospitals  and  clinical  research  institutes,  contract  research  organizations  (CROs), 
pharmaceutical companies and agricultural companies.  

As  of  December  31,  2021,  our  commercial  team  is  comprised  of  over  178  employees,  including  48  commissionable 
employees, many with advanced degrees in biology and significant experience in the genomics industry. 

In  2021,  we  grew  revenues  by  65%  as  compared  to  December  31,  2020,  driven  by  increased  sales  of  our  sequencing 
platforms  and  newly  developed  products  as  well  as  through  strategic  business  acquisitions.  We  have  added  to  our 
leadership team, expanded our critical commercial and research and development capabilities, and achieved development 
milestones toward commercialization of new and enhanced technologies. These achievements in 2021 focused on building 
a foundation for growth, that we will leverage to continue to focus on strategic, future-oriented execution as an organization, 
with our products and for our customers. 

51 

 
 
 
 
 
2022 Strategic Objectives 

2021 was a productive year for us as we set out to transform the company, scale the business and drive adoption for our 
advanced sequencing technologies. 

Our 2022 strategic objectives include:   

  Execution – leveraging commercial investment to drive continued HiFi and Sequel II/IIe adoption;  
  Progress our product pipeline – continue developing our future higher throughput HiFi sequencing platform and 

differentiated short-read technology; and  

  Delight  our  customers  –  deepening  our  customer  relationships  and  expanding  customer  collaborations  across 

existing and rapidly expanding new applications for our technology.  

We will continue to leverage our commercial organization and make significant improvements in efficiency and usability of 
our Sequel II/IIe to seek to reach a broader customer base. We believe the commercial investments we have made in 2021 
and will continue to make in 2022 will further help drive growth in our business.  We employed 48 quota-carrying field sales 
personnel as of December 31, 2021, and we expect to continue to grow the number of quota-carrying field sales personnel 
throughout 2022.  In 2021, we sought to increase the awareness of our products and the number of potential customers. In 
2022, we expect to continue to expand our sales, general and administrative departments to invest in our growth.     

To increase the adoption of HiFi sequencing, we have various development programs in progress to expand our product 
portfolio as well as increase the throughput and improve the usability of our existing sequencing technologies. Our focus 
for 2022 will be to progress these programs to accelerate new platform launches in the near to mid-term as well as increase 
application for our technologies. In an effort to address the oncology markets with a highly differentiated alternative, we 
are also progressing our short read platform development with a goal of launching our SBB short read sequencing platform 
in the first half of 2023.  As a result, we expect our research and development expense to increase significantly in 2022 as 
compared to 2021.  

We continue to believe that with the capabilities of our HiFi chemistry and SMRT technology, we can be a market leader in 
whole-genome clinical sequencing. Leading institutions have adopted our products to study rare and inherited disease. We 
believe  the  market  opportunity  for  clinical  sequencing  is  significant  and  could  drive  substantial  revenue  growth  for  the 
company. We plan to pursue an expanding pipeline of other potential customer collaborations where the technologies being 
developed or applications being considered extend beyond whole-genome clinical sequencing. Collaborative arrangements 
will likely increase through 2022, ultimately adding to the awareness of our products and service offerings and driving new 
applications for use of our technology.    

Financial Overview 

The COVID-19 pandemic and efforts to control its spread have significantly curtailed the movement of people, goods, and 
services  worldwide,  including  in  the  regions  in  which  we  sell  our  products  and  services  and  conduct  our  business 
operations. Due to the uncertain scope and duration of the pandemic, we cannot reasonably estimate the future impact to 
our operations and financial results. 

In response to local stay-at-home orders and in alignment with CDC recommendations, we have limited our manufacturing 
and commercial operations. We have and will continue to provide consumables, instruments, and support to scientists at 
government,  academic,  and  commercial  labs  that  remain  open.  To  aid  in  containing  the  spread  of  COVID-19,  we  have 
implemented remote-work options and are limiting employee travel. We are monitoring this rapidly evolving situation.   

Even after the COVID-19 pandemic has subsided, we may continue to experience an adverse impact to our business as a 
result of its  global economic impact, including any  recession that has occurred or may occur in the future. Specifically, 
difficult macroeconomic conditions, decreases in discretionary capital spending, increased and prolonged unemployment 
or a decline in consumer confidence as a result of the COVID-19 pandemic could have a continuing adverse effect on the 
demand for some of our products. Such economic disruption could have a material adverse effect on our business, results 
of operations and liquidity. The degree of impact of COVID-19 on our business will depend on several factors, such as the 

52 

 
 
duration and the extent of the pandemic, as well as actions taken by governments, businesses and consumers in response 
to the pandemic, all of which continue to evolve and remain uncertain at this time. 

See the Risk Factors section for further discussion of the possible impact of the COVID-19 pandemic on our business. 

Key highlights of our 2021 consolidated financial results include the following:  

•  Revenue increased $51.6 million, or 65%, to $130.5 million for the year ended December 31, 2021, as compared to 
$78.9 million for the year ended December 31, 2020, driven primarily by an increase in instrument and consumable 
revenue.  We  expect  revenue  to  grow  in  2022  compared  to  2021 and  2020.  However,  our  future  revenues  largely 
depend  on  the  rate  of  sales  of  our  sequencing  instruments,  which  are  a  leading  indicator  of  future  sales  of 
consumables.  We expect instrument placements to continue to grow as we expand our sales globally through our 
expanded  sales force, through application  of technology in new markets and through offering  new features and 
solutions.  In turn, we expect that this will continue to increase our sales of consumables and related services.   
•  Gross profit as a percentage of revenue (gross margin) was 45.1% in 2021 compared to 41.3% for the year ended 
December  31,  2020.  The  improved  gross  margin  percentage  was  primarily  due  to  higher  sales  volumes  and 
increased utilization of our products during the year ended December 31, 2021, compared to 2020. Our gross margin 
in future periods will depend on several factors, including: strategic product pricing; product mix; sales of higher-
margin consumables; supply chain constraints increasing the cost of raw materials; manufacturing capacity and 
production  volumes  impacting  the  cost  of  inventory;  freight  costs;  warranty  costs;  and  excess  or  obsolete 
inventories. 

•  Loss from operations increased $105.8 million or 101%, to $210.2 million for the year ended December 31, 2021, as 
compared to $104.4 million for the year ended December 31, 2020, driven primarily by an increase of $132.1 million 
of  operating  expenses,  including  $31.1  million  of  merger-related  expenses  incurred  in  connection  with  the 
acquisitions of Omniome, Inc. and Circulomics, Inc. in 2021.  We expect the loss from operations to continue to 
grow due to continued increases in operating expenses, as we further invest in product commercialization, product 
development efforts and incur a full year of operating expenses associated with the acquisition of Omniome. See 
Note 2. Business Acquisitions for further details.  

•  Cash, cash equivalents and short-term investments were $1.04 billion at December 31, 2021, which represents an 

increase of 228% compared to the balance at December 31, 2020.   

A detailed discussion of our comparison between 2021 and 2020 is presented below. A discussion of the changes in our 
results  of  operations  between  the  years  ended  December  31,  2020  and  December  31,  2019,  has  been  omitted  from  this 
Annual Report on Form 10-K but may be found in Item 7. Management’s Discussion and Analysis of Financial Condition and 
Results of Operations of our Annual Report on Form 10-K for the year ended December 31, 2020, filed with the Securities and 
Exchange Commission on February 26, 2021, which is incorporated herein by reference, and which is available free of charge 
on the SEC’s website at www.sec.gov and our corporate website (www.pacb.com). 

53 

 
 
 
 
Results of Operations  

Comparison of the Years Ended December 31, 2021 and 2020  

Year Ended December 31, 

2021 

2020 

$ Change 

% Change 

Revenue: 

Product revenue  
Service and other revenue  

Total revenue  

Cost of Revenue: 

Cost of product revenue  
Cost of service and other revenue  
Amortization of intangible assets 

Total cost of revenue  
Gross profit  

Operating Expense: 

Research and development  
Sales, general and administrative  
Merger-related expenses 
Change in fair value of contingent consideration 

Total operating expense  

Operating loss  

Gain from reverse termination fee from Illumina 
(Loss)/Gain from continuation advances from Illumina   
Interest expense  
Other income, net  

Net (loss) income 

Revenue  

$ 

(in thousands, except percentages) 
 $ 

 $ 

$ 

 113,505 
 17,008 
 130,513 

 65,424 
 13,469 
 78,893 

 48,081   
 3,539   
 51,620   

 20,934   
 4,086   
 306   
 25,326   
 26,294   

 48,747   
 51,325   
 31,129   

 1,143     

73% 
26% 
65% 

59% 
37% 
 — 
55% 
81% 

76% 
71% 
 — 

 132,344   
 (106,050)   
 (98,000)   
 (86,000)   
 (12,263)   
 (1,962)   
 $   (304,275)   

97% 
(102%) 
 — 
(253%) 
(4593%) 
(95%) 
(1035%) 

 56,358 
 14,989 
 306 
 71,653 
 58,860 

 112,899 
 124,124 
 31,129 
 1,143 
 269,295 
 (210,435) 
 — 
 (52,000) 
 (12,530) 
 93 
 (274,872) 

 $ 

 35,424 
 10,903 
 — 
 46,327 
 32,566 

 64,152 
 72,799 
 — 
 — 
 136,951 
 (104,385) 
 98,000 
 34,000 
 (267) 
 2,055 
 29,403 

Revenue increased $51.6 million, or 65%, to $130.5 million for the year ended December 31, 2021, as compared to $78.9 
million for the year ended December 31, 2020, driven primarily by an increase in instrument and consumable revenue.  

Instrument revenue increased $27.0 million, or 79%, to $61.3 million for the year ended December 31, 2021, as compared to 
the year ended December 31, 2020, primarily due to an increase in instruments sold. During the year ended December 31, 
2021, our installed base was 374 Sequel II and Sequel IIe systems compared to the 203 systems in the year ended December 
31,  2020.  We  expect  the  number  of  Sequel  II/IIe  placements  to  continue  to  grow  during  2022,  reflecting  our  increased 
commercial presence and customer demand.  

Consumables revenue increased $21.0 million, or 68%, to $52.2 million for the year ended December 31, 2021, as compared 
to the year ended December 31, 2020. The increase in consumable sales was primarily attributable to higher Sequel II/IIe 
consumables sales from growth of the installed base. 

Service and other revenue increased $3.5 million, or 26%, to $17.0 million for the year ended December 31, 2021, primarily 
due to product services contracts sold on the growing installed base. 

54 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
  
  
 
 
  
 
  
 
 
 
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
 
  
 
  
 
 
 
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
  
  
 
  
  
 
  
  
 
Cost of revenue, gross profit and gross margin 

Cost of product revenue increased by $20.9 million, or 59%, to $56.4 million for the year ended December 31, 2021, compared 
to $35.4 million for the year ended December 31, 2020. The increase in cost of product revenue was primarily due to higher 
sales. 

Cost of service and other revenue increased by $4.1 million, or 37%, to $15.0 million for the year ended December 31, 2021, 
compared to $10.9 million for the year ended December 31, 2020, primarily due to higher service volumes from our growing 
installed base and increased stock-based compensation expense. 

Gross profit increased $26.3 million, or 81%, to $58.9 million for the year ended December 31, 2021, compared to the year 
ended December 31, 2020. Gross margin was 45.1%, for the year ended December 31, 2021, compared to gross margin of 
41.3% for the year ended  December 31, 2020. The improved gross margin percentage was  primarily  due to higher  sales 
volumes and increased factory utilization during the year ended December 31, 2021, compared to 2020, which was more 
adversely impacted by the impact of the COVID-19 pandemic. 

The  global  shortage  of  semiconductors,  which  has  been  reported  since  early  2021,  has  caused  challenges  for  us  in  our 
supply chain and resulted in some cost increases that have and may continue to adversely impact margins. During these 
periods of shortages or delays, the price of components may increase, or the components may not be available at all. We 
may not be able to secure enough components at reasonable prices or of acceptable quality to build new products in a 
timely manner in the quantities or configurations needed. Accordingly, our revenue and gross margins could suffer until 
other sources can be developed. 

Research and Development Expense 

Research and development expense increased by $48.7 million, or 76%, to $112.9 million for the year ended December 31, 
2021, compared to the year ended December 31, 2020. This change was primarily driven by an increase of $29.0 million in 
personnel expenses, due to an increase in headcount, including the acquired workforce from the Omniome acquisition, and 
an  increase  of  $14.3  million  of  product  development  costs.  Research  and  development  expense  included  stock-based 
compensation expense of  $20.3 million and $7.1 million during the twelve months ended December 31, 2021 and 2020, 
respectively.  

We  will  continue  to  focus  a  significant  portion  of  our  resources  on  developing  new  products  and  solutions,  including 
improving the efficiency and usability of existing products, developing new solutions, software, workflows and applications 
leveraging  our  core  technologies.  We  have  and  expect  to  continue  to  collaborate  with  strategic  partners  to  develop 
sequencing solutions and expand the application of our technology. We intend to continue to significantly invest in research 
and  development  efforts  into  the  foreseeable  future.  We  expect  research  and  development  expenses  to  increase 
significantly in 2022, due to continued product development, research collaboration efforts, the acquisition of Omniome 
and our intent to continue to hire additional personnel in research and development. We also expect to continue to incur 
costs associated with products being developed in connection with the Invitae collaboration. 

Sales, General and Administrative Expense 

Sales, general and administrative expense increased by $51.3 million, or 71%, to $124.1 million for the year ended December 
31, 2021, compared to the year ended December 31, 2020. This change was primarily driven by an increase of $53.6 million 
in  salaries  and  related  expense  due  to  increased  headcount,  which  included  quota-carrying  sales  representatives  and 
executive hires, which was partially offset by a decrease of $6.6 million in consulting and professional services fees.  Sales, 
general and administrative expense included stock-based compensation expense of $35.4 million and $8.2 million during 
the twelve months ended December 31, 2021 and 2020, respectively. 

Sales,  general  and  administrative  expense  is  planned  to  increase  significantly  in  2022  as  we  expect  to  increase  quota-
carrying  sales  representatives,  increase  headcount  as  part  of  our  business  expansion  and  incur  incremental  costs  in 
connection with the acquisition of Omniome.  

55 

 
Merger-related expenses 

Merger-related expenses of $31.1 million during the year ended December 31, 2021, consist of $12.2 million of transaction 
costs arising from the acquisitions of Omniome and Circulomics and $18.9 million of stock-based compensation expense 
resulting  from  the  acceleration  of  certain  equity  awards  in  connection  with  the  Omniome  merger.  We  recognized  $18.9 
million of stock-based compensation expense for the acceleration that was not attributable to pre-combination services, 
consisting of $6.3 million that was settled in shares of our common stock, $7.4 million that was settled in cash and $5.2 
million related to contingent consideration. 

Change in fair value of contingent consideration 

Change in fair value of contingent consideration of $1.1 million during the year ended December 31, 2021, represents the 
remeasurement impact of the contingent consideration of $200 million (composed of $100 million in cash and $100 million 
in shares of our common stock) that is due upon the achievement of a milestone, defined as the first commercial shipment 
to a customer of a nucleotide sequencing platform, utilizing SBB technology. 

Gain from Reverse Termination Fee from Illumina  

As part of the Termination Agreement, Illumina paid us a Reverse Termination Fee of $98.0 million in the first quarter of 
2020.  Pursuant  to  the  Termination  Agreement,  in  the  event  that,  on  or  prior  to  September  30,  2020,  we  entered  into  a 
definitive agreement providing for, or consummated, a Change of Control Transaction, then we may have been required to 
repay the Reverse Termination Fee (without interest) to Illumina in connection with the consummation of such Change of 
Control  Transaction.  We  deferred  the  gain  from  the  Reverse  Termination  Fee  from  Illumina  until  the  date  when  the 
associated  contingency  was  resolved.  On  October  1,  2020,  the  contingency  clauses  lapsed  and  we  recorded  the  $98.0 
million as a part of other income. 

(Loss) Gain from Continuation Advances from Illumina  

As part of the Termination Agreement, Illumina paid us Continuation Advances of $18.0 million during the fourth quarter of 
2019 and $34.0 million during the first quarter of 2020. We recorded the $34.0 million as part of other income in the year 
ended December 31, 2020.  

Up to the full $52.0 million of Continuation Advances paid to us were repayable without interest to Illumina if, within two 
years of March 31, 2020, we entered into, or consummated a Change of Control Transaction or raised at least $100 million 
in a single equity or debt financing (that may have multiple closings), with the amount repayable dependent on the amount 
raised by us.  

Resulting from the issuance and sale of $900 million of 1.50% Convertible Senior Notes due February 15, 2028, $52.0 million 
of Continuation Advances were paid without interest to Illumina in February 2021 and recorded as other expense in the year 
ended December 31, 2021.  

Interest Expense 

Interest  expense for the  year  ended  December  31,  2021,  was  $12.5  million  compared  to  $0.3  million  for the  year  ended 
December  31,  2020,  primarily  due  to  the  interest  incurred  on  the  $900  million  of  1.50%  Convertible  Senior  Notes  due 
February 15, 2028 that we issued on February 16, 2021. 

Other Income, Net 

The decrease in Other income, net was primarily driven by a $0.8 million foreign exchange loss for the year ended December 
31, 2021, compared to a $1.0 million foreign exchange gain recognized for the year ended December 31, 2020.  

56 

 
Benefit from Income Taxes 

A deferred income tax benefit of $93.6 million for the year ended December 31, 2021, is related to the release of the valuation 
allowance  for  deferred  tax  assets  due  to  the  recognition  of  deferred  tax  liabilities  in  connection  with  the  Omniome  and 
Circulomics acquisitions. We maintain a full valuation allowance on the net deferred tax assets of our U.S. entities as we 
have concluded that it is more likely than not that we will not realize our deferred tax assets. Accordingly, this benefit from 
income taxes is reflected on our Consolidated Statements of Operations and Comprehensive (Loss) Income for the year ended 
December 31, 2021. 

Liquidity and Capital Resources  

Our primary sources of liquidity, other than our holdings of cash, cash equivalents, and investments, has  primarily been 
through the issuance of debt or equity securities, together with cash flow from operating activities.  We have historically 
incurred, and expect to continue to incur, operating losses and generate negative cash flows from operations on an annual 
basis due to the investments we intend to make as described in Results of Operations above, and as a result, we may require 
additional capital resources to execute our strategic initiatives to grow our business. 

Cash, cash equivalents and investments  

As of December 31, 2021, we had $1.04 billion in cash, cash equivalents and investments, compared to $318.8 million at 
December  31,  2020.  The  increase  was  attributable  to  the  net  proceeds  from  our  issuance  of  $900  million  of  1.50% 
Convertible Senior Notes on February 16, 2021, and $300 million of common stock in a private placement on September 20, 
2021.  This  increase  was  partially  offset  by  the  payment  of  $319.8  million,  net  of  cash  acquired,  in  the  acquisitions  of 
Omniome and Circulomics in the third quarter of 2021, repayment of $52 million of Continuation Advances to Illumina in 
the first quarter of 2021 and $111.2 million cash used in operating activities for the twelve months ended December 31, 
2021.  

Convertible Senior Notes 

At December 31, 2021, we had $900 million of principal Convertible Senior Notes outstanding which mature on February 15, 
2028, subject to earlier conversion, redemption or repurchase.  

On February 9, 2021, we issued convertible notes due 2028 (Notes) with an aggregate principal of $900 million.  The net 
proceeds from the issuance, after deducting offering expenses, were $895.6 million. The Notes are governed by an indenture 
(the “Indenture”) between the Company and U.S. Bank National Association, as trustee. The Notes bear interest at a rate of 
1.50% per annum. Interest on the Notes is payable semi-annually in arrears on February 15 and August 15 commencing on 
August 15, 2021. The Notes will mature on February 15, 2028, subject to earlier conversion, redemption or repurchase.  The 
proceeds  from  the  issuance  of  the  convertible  notes  will  be  used  to  fund  operations,  strategic  investments  and  capital 
requirements.   

The Notes are convertible at the option of the holder at any time until the second scheduled trading day prior to the maturity 
date, including in connection with a redemption by the Company. The Notes are convertible into shares of our common 
stock based on an initial conversion rate of 22.9885 shares of common stock per $1,000 principal amount of the Notes 
(which is equal to an initial conversion price of $43.50 per share), in each case subject to customary anti-dilution and other 
adjustments as a result of certain extraordinary transactions. Upon conversion of the Notes, we may elect to settle such 
conversion obligation in shares, cash or a combination of shares and cash.  

With certain exceptions, upon a change of control of the Company or the failure of our common stock to be listed on certain 
stock exchanges, the holders of the Notes may require that we repurchase all or part of the principal amount of the Notes 
at a purchase price of par plus unpaid interest up to, but excluding, the maturity date. 

57 

 
The Indenture includes customary “events of default,” which may result in the  acceleration of the maturity of the Notes 
under the Indenture. The Indenture also includes customary covenants for convertible notes of this type. 

See Note 7. Convertible Senior Notes for further details. 

Acquisitions 

On September 20, 2021, we acquired Omniome, a San Diego-based company developing a highly differentiated, proprietary 
short-read DNA sequencing platform capable of delivering high accuracy results, for total consideration of $714.8 million, 
consisting of $315.7 million in cash, $249.4 million in shares of PacBio common stock, and contingent consideration with 
a  fair  value  of  $168.6  million.  Out  of  the  total  payment,  approximately  $18.9  million,  comprised  of  $7.4  million  of  cash, 
226,811 shares of PacBio common stock with a fair value of $6.3 million and $5.2 million of contingent consideration, was 
accounted  for  as  a  one-time  post  acquisition  stock-based  compensation  expense.  See  Note  2.  Business  Acquisitions  for 
further details.   

With  regards  to  the  contingent  consideration  with  a  fair  value  of  $168.6  million,  we  are  required  to  pay  Omniome 
stockholders an additional payment of $200 million, composed of $100 million in cash and $100 million in shares of our 
common  stock,  upon  the  achievement  of  a  milestone,  defined  as  the  first  commercial  shipment  to  a  customer  of  a 
nucleotide sequencing platform, comprising both an instrument and related consumables, that utilizes SBB technology. 

Private Placement of Common Stock 

On  July 19,  2021,  we  entered  into  a  purchase  agreement  with  certain  qualified  institutional  buyers  and  institutional 
accredited investors, pursuant to which we agreed to sell an aggregate of 11,214,953 shares of common stock, at a price 
of $26.75 per share, for aggregate gross proceeds of approximately $300 million. The transaction closed on September 20, 
2021. We registered the private placement shares for resale following the closing of the merger. 

Invitae Collaboration Arrangement 

On January 12, 2021, we entered into a multi-year Development and Commercialization Agreement with Invitae Corporation 
(“Invitae”). Pursuant to the Development Agreement, Invitae is providing certain funding to us to develop products relating 
to  production-scale  high-throughput  sequencing  (“Program  Products”).  If  Program  Products  become  commercially 
available, Invitae may purchase the Program Products. In addition to selling the Program Products to Invitae, we will have 
the right to broadly commercialize Program Products for sale to other customers. 

Under  the  Development  Agreement,  we  are  conducting  a  program  to  develop  and  will  subsequently  manufacture  the 
Program  Products.  Invitae  is  funding  certain  development  costs  we  incur  in  connection  with  the  Program  Products 
(“Program Development Costs”) and will receive preferred pricing on the Program Products as further described in Note 3. 
Invitae Collaboration Arrangement. 

In certain termination circumstances, (i) we will be obligated to refund all or a portion of the development costs advanced 
by Invitae and/or (ii) we will owe Invitae a share of the revenue that may be generated from the sale of the Program Products 
to third parties if and when they are commercialized, until such time as Invitae has recouped the amounts paid to us, and 
in certain circumstances, a mutually agreed return.   

We have incurred and expect to incur significant development costs over the duration of the Development Agreement. There 
can be no assurances that the development program will be successful or that the Program Products will become ready for 
commercial sale. 

All amounts received from Invitae are initially deferred and accumulated in deferred revenue, non-current. As of December 
31,  2021,  we  have  recognized  payments  received  from  Invitae  of  $23.5  million  in  deferred  revenue,  non-current,  on  the 
Consolidated Balance Sheet. 

58 

 
Additional Capital Requirements  

We anticipate that our existing cash, cash equivalents and investments will be sufficient to fund our projected operating 
and capital requirements for at least the next 12 months from the date of filing of this Annual Report on Form 10-K for the 
year ended December 31, 2021. Operating needs include planned costs to operate our business, including costs to fund 
working capital and capital expenditures.  Recent and expected working and other capital requirements, in addition to the 
above matters, include:  

•  Our purchase orders and contractual obligations of approximately $68.7 million as of December 31, 2021, which 
consist  of  open  purchase  orders  and  contractual  obligations  in  the  ordinary  course  of  business,  including 
commitments with contract manufacturers and suppliers for which we have not received the goods or services. A 
majority  of  these  purchase  obligations  are  due  within  a  year.  Although  open  purchase  orders  are  considered 
enforceable  and  legally  binding,  the  terms  generally  allow  us  the  option  to  cancel,  reschedule  and  adjust  our 
requirements based on our business needs prior to the delivery of goods or performance of services. 

•  Our research and development expenditures were $112.9 million in 2021 and $64.2 million in 2020, and we expect 
to increase our investment in research and development in 2022, including enhancements of our existing products, 
continued development of a commercial product leveraging our acquired SBB technology, continued development 
of products in connection with our Invitae collaboration and new technology and products.  

•  Cash  outflows  for  capital  expenditures  were  $5.9  million  in  2021  and  $1.0  million  in  2020.   We  expect  capital 

expenditures to increase in fiscal 2022 to support the increase in manufacturing and expansion of our business.  

•  Amounts  related  to  future  lease  payments  for  operating  lease  obligations  at  December  31,  2021,  totaled  $57.7 

million, with $11.3 million expected to be paid within the next 12 months. 

•  Amounts due under the term loan acquired in connection with Omniome at December 31, 2021, totaled $3.9 million, 
with $1.6 million expected to be paid within the next 12 months. Please see Note 6. Balance Sheet Components for 
additional information. 

•  Payments made to 3rd party collaborators to help advance our technologies and the capabilities of our products.  
We may also choose to drive investments to help create an ecosystem of customers, partners and collaborators 
whose expertise and offerings complement and enhance the capabilities and utility of our technology and increase 
genomic data available on our platforms. 

•  Payments  related  to  licensing  and  other  arrangements  are  cancelable  license  agreements  with  third  parties  for 
certain patent rights and technology. Under the terms of these agreements, we may be obligated to pay royalties 
based  on  revenue  from  the  sales  of  licensed  products,  or  minimum  royalties,  whichever  is  greater,  and  license 
maintenance  fees.  The  future  license  maintenance  fees  and  minimum  royalty  payments  under  the  license 
agreements  are  not  deemed  to  be  material.  At  this  time,  obligations  for  future  royalties  under  our  license 
agreements are not estimable or probable. 

Our capital needs may be impacted by the pace of adoption of our products, which affects the sales of our products and 
services; our ability to obtain new collaboration and customer arrangements; the progress of our research and development 
programs; initiation or expansion of research programs and collaborations; the purchase of patent licenses; manufacturing 
costs;  service  costs;  the  impact  of  product  quality;  litigation  costs,  including  the  costs  involved  in  preparing,  filing, 
prosecuting,  defending  and  enforcing  intellectual  property  rights;  costs  of  developing  new  and  enhanced  products; 
acquisitions  of  complementary  businesses,  technologies  or  assets;  macroeconomic  impacts  of  COVID-19;  and  other 
factors.  

If  economic,  financial,  business  or  other  factors  adversely  affect  our  ability  to  fund  our  projected  operating  cash 
requirements, we may be required to obtain funding through traditional or alternative sources of financing.  We cannot be 
certain that funds will be available on favorable terms, or at all. If we are required and unable to raise  additional capital 
when desired, our business, operating results and financial condition may be adversely affected. 

59 

 
  
Cash Flow Summary 

(in thousands) 
Cash (used in) provided by operating activities 
Cash used in investing activities  
Cash provided by financing activities 
Net increase in cash, cash equivalents and restricted cash 

Operating Activities 

Year Ended December 31, 

  $ 

2021 
 (111,180)   $ 
 (678,531)    
 1,169,581     

  $ 

 379,870    $ 

2020 

 19,503  
 (219,322) 
 251,839  
 52,020  

Our primary uses of cash in operating activities are for the development of future products and product enhancements, 
manufacturing, and support functions related to our sales, general and administrative activities.  

We used $111.2 million of cash in operating activities for the year ended December 31, 2021, compared to cash provided 
by operating activities of $19.5 million for the year ended December 31, 2020. 

Cash used in operating activities for the year ended December 31, 2021, of $111.2 million was due primarily to a $181.0 
million  net  loss,  which  includes  a  $93.6  million  deferred  income  tax  benefit,  that  was  partially  offset  by  a  loss  of  $52.0 
million from Continuation Advances repaid to Illumina that is considered a financing activity, non-cash items such as stock-
based compensation of $73.4 million, depreciation of $7.2 million, amortization of right-of-use assets of $4.0 million and a 
net cash inflow from changes in operating assets and liabilities of $20.7 million. The change in net operating assets and 
liabilities was primarily attributable to increases of $25.7 million in deferred revenue, an increase of $15.1 million in accrued 
expenses and an increase of $6.4 million in accounts payable partially offset by an increase of $12.4 million in inventory, 
an increase of $7.2 million in accounts receivable, an increase of $1.0 million in prepaid expenses and other assets and a 
decrease of $5.0 million in operating lease liabilities. 

Cash provided by operating activities for the year ended December 31, 2020, was $19.5 million, reflecting net income of 
$29.4 million which included a gain from the Reverse Termination Fee received from Illumina of $98.0 million and a gain 
from  the  Continuation  Advances  from  Illumina  of  $34.0  million.  However,  the  Continuation  Advances  are  considered  a 
financing activity and therefore an associated $34.0 million adjustment has been reflected to cash provided by operating 
activities. The net income of $29.4 million included non-cash expense items such as stock-based compensation of $17.5 
million and depreciation of $6.4 million. The change in net operating assets and liabilities was primarily attributed to an 
increase of $4.1 million in accrued expenses and an increase of $5.0 million in other liabilities, partially offset by a decrease 
of $5.1 million in accounts payable.  

Investing Activities  

Our investing activities consist primarily of business acquisitions, capital expenditures and investment purchases, sales 
and maturities. We used $678.5 million of cash for investing activities for the year ended December 31, 2021, compared to 
$219.3 million for the same period in 2020.  

Cash used in investing activities for the year ended December 31, 2021, was due primarily to net purchases of investments 
of $352.8 million, cash paid, net of cash acquired, of $319.8 million for the acquisitions of Omniome and Circulomics and 
purchases of property and equipment of $5.9 million. 

Cash used in investing activities for the year ended December 31, 2020, was due primarily to net purchases of investments 
of $218.3 million and purchases of property and equipment of $1.0 million. 

Financing Activities  

Cash provided by financing activities was $1.17 billion and $251.8 million for the year ended December 31, 2021 and 2020, 
respectively.  

Cash provided by financing activities during the year ended December 31, 2021, resulted from net proceeds of $895.5 million 
from our February 2021 issuance of $900 million of 1.50% Convertible Senior Notes after deducting debt issuance costs, 
net  proceeds  of  $294.8  million  from  our  September  2021  private  placement  of  common  stock  after  deducting  issuance 

60 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
costs and proceeds of $31.8 million from the issuance of common stock through our equity compensation plans, partially 
offset by $52.0 million of Continuation Advances repaid to Illumina.  

Cash provided by financing activities during the year ended December 31, 2020, resulted from net proceeds of $187.5 million 
from our August 2020 and November 2020 underwritten public equity offerings after deducting underwriter commissions 
and paid offering expenses, $34.0 million of Continuation Advances from Illumina and proceeds of $46.4 million from the 
issuance  of  common  stock  through  our  equity  compensation  plans,  partially  offset  by  $16.0  million  we  repaid  for  the 
remaining outstanding principal to Deerfield upon the maturity of the Facility Agreement. 

Off-Balance Sheet Arrangements 

As of December 31, 2021, we did not have any off-balance sheet arrangements. 

In the ordinary course of business, we enter into standard indemnification arrangements. Pursuant to these arrangements, 
we  indemnify,  hold  harmless,  and  agree  to  reimburse  the  indemnified  parties  for  losses  suffered  or  incurred  by  the 
indemnified party in connection with any trade secret, copyright, patent or other intellectual property infringement claim by 
any  third  party  with  respect  to  its  technology,  or  from  claims  relating  to  our  performance  or  non-performance  under  a 
contract, any defective products supplied by us, or any acts or omissions, or willful misconduct, committed by us or any of 
our employees, agents or representatives. The term of these indemnification agreements is generally perpetual after the 
execution of the agreement. The maximum potential amount of future payments we could be required to make under these 
agreements is not determinable because it involves claims that may be made against us in future periods but have not yet 
been  made.  To  date,  we  have  not  incurred  costs  to  defend  lawsuits  or  settle  claims  related  to  these  indemnification 
agreements. 

We  also  enter  and  have  entered  into  indemnification  agreements  with  our  directors  and  officers  that  may  require  us  to 
indemnify them against liabilities that arise by reason of their status or service as directors or officers, except as prohibited 
by  applicable  law.  In  addition,  we  may  have  obligations  to  hold  harmless  and  indemnify  third  parties  involved  with  our 
fundraising efforts and their respective affiliates, directors, officers, employees, agents or other representatives against any 
and  all  losses,  claims,  damages  and  liabilities  related  to  claims  arising  against  such  parties  pursuant  to  the  terms  of 
agreements entered into between us and such third parties in connection with such fundraising efforts. To the extent that 
such indemnification obligations apply to the lawsuits described in Note 8. Commitments and Contingencies of this Form 10-
K,  any  associated  expenses  incurred  are  included  within  the  related  accrued  litigation  expense  amounts.  No  additional 
liability associated with such indemnification agreements has been recorded as of December 31, 2021. 

Critical Accounting Policies and Estimates  

Management’s Discussion and Analysis of Financial Condition and Results of Operations is based upon our Consolidated 
Financial Statements, which we have prepared in accordance with U.S. GAAP. The preparation of these financial statements 
requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, 
cost of revenue, and operating expenses, and related disclosure of contingent assets and liabilities. Management based its 
estimates  on  historical  experience  and  on  various  other  assumptions  that  it  believes  to  be  reasonable  under  the 
circumstances, the results of which form the basis for making judgements about the carrying values of assets and liabilities 
that are not readily apparent from other sources. Actual results may differ materially from these estimates under different 
assumptions or conditions. 

An accounting policy is deemed to be critical if it requires an accounting estimate to be made based on assumptions about 
matters that are highly uncertain at the time the estimate is made, if different estimates reasonably could have been used, 
or if changes in the estimate that are reasonably likely to occur could materially impact the financial statements.  

Revenue Recognition  

Our revenue is generated primarily from the sale of products and services. Product revenue primarily consists of sales of 
our  instruments  and  related  consumables;  Service  and  other  revenue  consist  primarily  of  revenue  earned  from  product 
maintenance agreements. 

61 

 
We account for a contract with a customer when there is a legally enforceable contract between us and the customer, the 
rights of the parties are identified, the contract has commercial substance, and collectability of the contract consideration 
is probable. Revenues are recognized when control of the promised goods or services is transferred to our customers or 
services are performed, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods 
or services.  

Our  instrument  sales  are  generally  sold  in  a  bundled  arrangement  and  commonly  include  the  instrument,  instrument 
accessories, installation, training, and consumables. Additionally, our instrument sale arrangements generally include a one 
year period of service. For such bundled arrangements, we account for individual products and services separately if they 
are  distinct,  that  is,  if  a  product  or  service  is  separately  identifiable  from  other  items  in  the  bundled  package  and  if  a 
customer can benefit from it on its own or with other resources that are readily available to the customer. Our customers 
cannot benefit from our instrument systems without installation, and installation can only be performed by us or qualified 
distributors. As a result, the system and installation are considered to be a single performance obligation recognized after 
installation is completed except for sales to qualified distributors, in which case the system is distinct and recognized when 
control has transferred to the distributor which typically occurs upon shipment.   

The  consideration  for  bundled  arrangements  is  allocated  between  separate  performance  obligations  based  on  their 
individual standalone selling price. We determine the best estimate of standalone selling price using average selling prices 
over a 12-month period combined with an assessment of current market conditions. If the standalone selling price is not 
directly  observable,  we  rely  on  estimates  by  considering  multiple  factors  including,  but  not  limited  to,  overall  market 
conditions, including geographic or regional specific factors, internal costs, profit objectives, pricing practices and other 
observable inputs.  

We  recognize  revenues  as  performance  obligations  are  satisfied  by  transferring  control  of  the  product  or  service  to  the 
customer or over the term of a product maintenance agreement with a customer. Our revenue arrangements generally do 
not provide a right of return. Revenue is recorded net of discounts, distributor commissions, and sales taxes collected on 
behalf of governmental authorities.   

Inventories  

Inventories are stated at the lower of cost or net realizable value on a first-in, first-out (“FIFO”) basis. The cost basis of our 
inventory  is  reduced  for  any  products  that  are  considered  excessive  or  obsolete  based  upon  assumptions  about  future 
demand, market conditions and the release of new products that may supersede old ones. If actual future demand or market 
conditions  are  less  favorable  than  those  projected  by  management,  additional  inventory  write-downs  may  be  required, 
which could have a material adverse effect on the results of our operations. 

Goodwill and Intangible Assets  

We make assumptions and estimates in determining the fair value of assets acquired and liabilities assumed in a business 
combination. The determination of fair value of intangible assets, which represents a significant portion of the purchase 
price in most acquisitions, requires the use of significant judgment relating to the fair value, whether the asset should be 
amortized, and if so, the period and method by which the intangible asset should be amortized. The Company estimates 
the fair value of the acquisition-related intangible assets primarily using the income approach, which discounts expected 
future cash flows to present value at the dates of the acquisition. Expected future cash flows utilize significant assumptions 
such as assumed revenue growth, discount rate and obsolescence factors 

Finite-lived intangible assets, our developed technology and customer relationships, are capitalized and amortized over the 
lesser of the terms of the agreement or estimated useful life. We regularly review the carrying amount of our finite-lived 
intangible assets to determine whether indicators of impairment may exist which warrant adjustments to carrying values 
or estimated useful lives. We make judgements about the recoverability of finite-lived assets when events or changes in 
circumstances  indicate  that  an  impairment  may  exist.    An  impairment  loss  would  be  recognized  when  the  sum  of  the 
expected future undiscounted net cash flows is less than the carrying amount of the asset. Should impairment exist, the 
impairment loss would be measured based on the excess of the carrying amount of the asset over the asset’s fair value. 

62 

 
Goodwill is evaluated for impairment annually in the second quarter of each year, and when events occur, or circumstances 
change that would more likely than not reduce the fair value of the asset below its carrying value.  Qualitative factors that 
might  require  an  interim  evaluation  include  unexpected  adverse  business  conditions,  economic  factors,  unanticipated 
technological  changes  or  competitive  activities,  loss  of  key  personnel  and  acts  by  governments  or  courts.    When 
impairment seems more likely than not during our qualitative assessment, we perform the quantitative assessment where 
we compare the fair value of the reporting unit with the carrying values, including goodwill. If the carrying amounts of the 
reporting units exceed the fair values, we will record an impairment loss based on the difference.  

Indefinite-lived intangible assets, our In-Process Research and Development (IPR&D), is not subject to amortization and is 
assessed  for  impairment  on,  at  least,  an  annual  basis  in  the  second  quarter  of  each  year.  We  review  indefinite-lived 
intangible assets for impairment using a qualitative assessment. When impairment seems more likely than not during our 
qualitative assessment, we will proceed with a quantitative assessment where we estimate the fair value. Recoverability of 
indefinite-lived intangible assets is measured by  comparing the carrying amount of the asset to its fair value. We make 
judgements about the recoverability of indefinite-lived assets when events or changes in circumstances indicate that an 
impairment may exist. Upon the commercialization of an IPR&D asset, it is reclassified to developed technology, which is 
a finite-lived intangible asset, and amortized over its estimated useful life.  

Estimates  of  discounted  future  cash  flows  require  assumptions  related  to  revenue  and  operating  income  growth  rates, 
discount  rates  and  other  factors.  We  consider  peer  revenues  and  earnings  trading  multiples  from  companies  that  have 
operational and financial characteristics that are similar to the asset under measurement and estimated weighted average 
costs of capital. Different assumptions from those made in our analysis could materially affect projected cash flows and 
the evaluation of assets for impairment. 

We  acquired  $11.4  million  of  finite-lived  intangible  assets,  $400.0  million  of  IPR&D  and  $410.0  million  of  goodwill  in 
connection with the acquisitions of Omniome and Circulomics in the third quarter of 2021.  We will perform the first annual 
quantitative goodwill and IPR&D impairment test in the second quarter of 2022. Through the review of qualitative factors 
in the fourth quarter of 2021, we noted no indications of impairment.  

Contingent Consideration 

In connection with the acquisition of Omniome in the third quarter of 2021, we entered into an arrangement where we are 
obligated  to  pay  $200  million  in  cash  and  equity  dependent  upon  the  achievement  of  a  milestone  event  upon  the  first 
commercial shipment of products developed from our acquired sequencing technology. See Note 2. Business Acquisitions 
for further information.  

The contingent consideration liability was measured at fair value as of the acquisition date and is remeasured periodically 
at  each  reporting  date,  with  changes  in  fair  value  recorded  as  change  in  fair  value  of  contingent  consideration  in  the 
statement of operations. The initial measurement and post-acquisition remeasurement require estimates and assumptions 
using a scenario-based method that considers a range of potential outcomes and assigned probabilities of occurrence for 
each outcome. Outcomes are discounted to present value, which is then weighted by the probability of each scenario to 
determine the total fair value of the contingent consideration payment as of each reporting period. Refer to Note 5. Financial 
Instruments for further discussion on valuation assumptions. 

Recent Accounting Pronouncements 

Please see Note 1. Organization and Significant Accounting Policies, subsection titled “Recent Accounting Pronouncements”, 
in  Part  II,  Item  8  of  this  Annual  Report  on  Form  10-K  for  information  regarding  applicable  recent  accounting 
pronouncements. 

ITEM 7A.   QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK  

Interest Rate and Market Risk 

Our investment portfolio is exposed to market risk from changes in interest rates. The goals of our investment policy are 
preservation of capital, fulfillment of liquidity needs and fiduciary control of cash and cash equivalents and investments. 

63 

 
We  also  seek  to  maximize  income  from  our  investments  without  assuming  significant  risk.  To  achieve  our  goals,  we 
maintain a portfolio of cash equivalents and investments in a variety of securities of high credit quality. The securities in 
our investment portfolio are not leveraged, are classified as available for sale and are, due to their short-term nature, subject 
to  minimal  interest  rate  risk.  We  currently  do  not  hedge  interest  rate  exposure.  Due  to  the  short-term  maturities  of  our 
investments, we do not believe that a hypothetical 10% adverse move in interest rates would have any material negative 
impact on the value of our investment portfolio.  

We carry our convertible senior notes at the principal amount, less unamortized debt issuance costs, on our Consolidated 
Balance Sheets.  Because the notes have a fixed annual interest rate of 1.50%, we do not have any economic interest rate 
exposure or financial statement risk associated with changes in interest rates. The fair value of the notes, however, may 
fluctuate when interest rates and the market price of our stock changes. See Note 7. Convertible Senior Notes in Part II, Item 
8 of this Annual Form 10-K for additional information.  

 Foreign Exchange Risk 

Our revenue, expense, and capital purchasing activities are primarily transacted in U.S. dollars; however, a portion of our 
operations is conducted in foreign currencies. As a result, we have foreign exchange exposures relating to non-U.S. dollar 
denominated cash flows and monetary assets and liabilities that are denominated in currencies other than U.S. dollars. The 
value of the amounts is exposed to changes in currency exchange rates from the time the transactions are originated, until 
the time the cash settlement is converted into U.S. dollars. Our foreign currency exposure is primarily concentrated in the 
Euro. A 10% strengthening of the U.S. dollar exchange rate against all currencies with which we have exposure, after taking 
into  account  offsetting  positions  at  December  31,  2021  would  have  resulted  in  a  $2.7  million  decrease  in  the  carrying 
amounts of those net assets. Actual gains and losses in the future may differ materially from these hypothetical gains and 
losses based on changes in the timing and amount of foreign currency exchange rate movements and our actual exposure. 
Our international operations are subject to risks typical of international operations, including, but not limited to, differing 
economic conditions, changes in political climate, differing tax structures, other regulations and restrictions and foreign 
exchange rate volatility. 

64 

 
  
ITEM 8.  

FINANCIAL STATEMENTS AND SUPPLEMENTAL DATA  

PACIFIC BIOSCIENCES OF CALIFORNIA, INC.  
Index to Consolidated Financial Statements  

Report of Independent Registered Public Accounting Firm (PCAOB ID: 42) 
Consolidated Financial Statements 
Consolidated Balance Sheets 
Consolidated Statements of Operations and Comprehensive (Loss) Income 
Consolidated Statements of Stockholders’ Equity 
Consolidated Statements of Cash Flows 
Notes to Consolidated Financial Statements 

Page(s) 

66 

69 
70 
71 
72 
73 

65 

 
 
 
 
 
 
  
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM  

To the Stockholders and the Board of Directors of Pacific Biosciences of California, Inc. 

Opinion on the Financial Statements 

We have audited the accompanying consolidated balance sheets of Pacific Biosciences of California, Inc. (the Company) 
as of December 31, 2021 and 2020, the related consolidated statements of operations and comprehensive (loss) income, 
stockholders’ equity and cash flows for each of the three years in the period ended December 31, 2021, and the related 
notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial 
statements present fairly, in all material respects, the financial position of the Company at December 31, 2021 and 2020, 
and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2021, in 
conformity with U.S. generally accepted accounting principles. 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States) (PCAOB), the Company's internal control over financial reporting as of December 31, 2021, based on criteria 
established in Internal Control–Integrated Framework issued by the Committee of Sponsoring Organizations of the 
Treadway Commission (2013 framework) and our report dated February 28, 2022 expressed an unqualified opinion 
thereon. 

Basis for Opinion 

These financial statements are the responsibility of the Company's management. Our responsibility is to express an 
opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the 
PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities 
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. 

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and 
perform the audit to obtain reasonable assurance about whether the financial statements are free of material 
misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material 
misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those 
risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the 
financial statements. Our audits also included evaluating the accounting principles used and significant estimates made 
by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits 
provide a reasonable basis for our opinion.  

Critical Audit Matters  

The critical audit matters communicated below are matters arising from the current period audit of the financial 
statements that were communicated or required to be communicated to the audit committee and that: (1) relate to 
accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, 
subjective or complex judgments. The communication of critical audit matters does not alter in any way our opinion on 
the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matters 
below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate. 

66 

 
 
 
 
 
 
 
 
Business combinations - Valuation of intangible assets 

Description of the 
Matter  

As described in Note 2 to the consolidated financial statements, the 
Company completed its acquisitions of Omniome, Inc. and Circulomics, Inc. 
during 2021. The transactions were accounted for as business 
combinations. As a result of the acquisitions, the Company recorded 
goodwill of $410.0 million and intangible assets of $411.4 million.  

How We Addressed the 
Matter in Our Audit  

Auditing the Company’s accounting for the acquisitions was challenging 
because the determination of the fair value of the identified intangible 
assets, which principally consisted of in-process research and development 
(IPR&D), required management to make subjective estimates and 
assumptions. The Company used an income approach to measure the 
intangible assets. The valuation of the intangible assets is subject to higher 
estimation uncertainty due to management’s judgments in determining 
significant assumptions that included assumed revenue growth and 
obsolescence factors. Changes in these significant assumptions could 
have a significant effect on the fair value of the intangible assets. 

We obtained an understanding, evaluated the design and tested the 
operating effectiveness of controls addressing the identified audit risks. For 
example, we tested controls over management’s review of the significant 
assumptions used to develop the fair value estimates of the intangible 
assets. We also tested management’s controls to validate that data used in 
the fair value estimates were complete and accurate.  

To test the estimated fair value of the intangible assets, we performed audit 
procedures that included, among others, evaluating the Company’s 
valuation models with the assistance of valuation specialists, performing 
sensitivity analyses to determine which assumptions had the greatest 
impact on the overall determination of value, and testing the completeness 
and accuracy of the underlying data used to develop the assumptions. We 
also evaluated the assumptions by comparing them to market and 
economic trends, historical results of the Company’s business and other 
guideline companies within the same industry. 

67 

 
 
 
 
 
 
 
 
 
 
Description of the 
Matter  

Revenue recognition - Estimation of standalone selling price 

As described in Note 1 to the consolidated financial statements, the 
Company's instrument is generally sold in a bundled arrangement and 
commonly includes the instrument, instrument accessories, installation, 
one-year period of service, training, and consumables. The consideration for 
bundled arrangements is allocated between separate performance 
obligations based on their individual standalone selling price.  The 
Company estimates the standalone selling price of each performance 
obligation using average selling prices over a 12-month period combined 
with an assessment of current market conditions. If the standalone selling 
price is not directly observable, then the Company estimates the standalone 
selling price by considering multiple factors including, but not limited to, 
overall market conditions, including geographic or regional specific factors, 
internal costs, profit objectives, pricing practices and other observable 
inputs.  

Auditing the Company's estimated standalone selling price is complex and 
required a higher level of judgment due to the level of estimation and 
subjectivity in establishing the standard selling price for products that are 
not sold separately.  

How We Addressed the 
Matter in Our Audit  

We obtained an understanding, evaluated the design and tested the 
operating effectiveness of controls addressing the identified audit risks. For 
example, we tested controls over the process to determine the standalone 
selling price of each performance obligation. We also tested management’s 
controls to validate that data used were complete and accurate. 

We tested management’s calculation of the standalone selling price by 
evaluating the completeness and accuracy of the underlying data used in 
management's calculation by agreeing the data to historical transactions 
and contract pricing for backlog orders. We also performed sensitivity 
analyses of significant assumptions to evaluate the changes in revenue 
recognized for the period under audit that would result from changes in the 
Company's estimated standalone selling price for the performance 
obligations. 

/s/ Ernst & Young LLP 

We have served as the Company’s auditor since 2011. 

Redwood City, California 

February 28, 2022 

68 

 
 
 
 
 
 
 
 
 
 
 
   
 
PACIFIC BIOSCIENCES OF CALIFORNIA, INC. 

Consolidated Balance Sheets 

(in thousands, except per share amounts) 
Assets 
Current assets  

Cash and cash equivalents  
Investments  
Accounts receivable, net 
Inventory 
Prepaid expenses and other current assets  
Short-term restricted cash 

Total current assets  

Property and equipment, net  
Operating lease right-of-use assets, net  
Long-term restricted cash 
Intangible assets, net 
Goodwill 
Other long-term assets  
Total assets  
Liabilities and Stockholders’ Equity  
Current liabilities 

Accounts payable  
Accrued expenses  
Deferred revenue, current  
Operating lease liabilities, current 
Other liabilities, current  

Total current liabilities  

Deferred revenue, non-current  
Contingent consideration liability, non-current 
Operating lease liabilities, non-current  
Convertible senior notes, net, non-current 
Other liabilities, non-current  

Total liabilities  

Commitments and contingencies  

Stockholders’ equity 

Preferred stock, $0.001 par value: 

December 31,  

2021 

2020 

$ 

$ 

$ 

  $ 

  $ 

  $ 

 460,725 
  583,675 
 24,241 
 24,599 
 7,394 
 500 
 1,101,134 
 32,504 
 46,617 
 4,592 
 410,979 
 409,974 
 1,170 
 2,006,970 

 11,002 
 36,261 
 10,977 
 7,710 
 5,759 
 71,709 
 25,049 
 169,717 
 49,970 
 896,067 
 3,471 
 1,215,983 

 81,611 
   237,203 
 16,837 
 14,230 
 4,870 
 836 
 355,587 
 24,899 
 29,951 
 3,500 
 — 
 — 
 43 
 413,980 

 3,579 
 17,350 
 8,722 
 4,332 
 4,519 
 38,502 
 1,568 
 — 
 37,667 
 — 
 752 
 78,489 

Authorized 50,000 shares; No shares issued or outstanding  

Common stock, $0.001 par value: 

Authorized 1,000,000 shares; issued and outstanding 220,978 and 192,294 
shares at December 31, 2021 and December 31, 2020, respectively  

Additional paid-in capital  
Accumulated other comprehensive (loss) income  
Accumulated deficit  

Total stockholders’ equity  
Total liabilities and stockholders’ equity  

 —   

 221 

 — 

 192 

  2,009,945   
 (1,087) 
 (1,218,092) 
 790,987 
 2,006,970 

  $ 

  1,372,083 
 85 
 (1,036,869) 
 335,491 
 413,980 

$ 

See accompanying notes to the consolidated financial statements.  

69 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
  
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PACIFIC BIOSCIENCES OF CALIFORNIA, INC. 

Consolidated Statements of Operations and Comprehensive (Loss) Income 

(in thousands, except per share amounts) 
Revenue: 

Product revenue  
Service and other revenue  

Total revenue  

Cost of Revenue: 

Cost of product revenue  
Cost of service and other revenue  
Amortization of intangible assets 

Total cost of revenue  
Gross profit  

Operating Expense: 

Research and development  
Sales, general and administrative  
Merger-related expenses 
Change in fair value of contingent consideration 

Total operating expense  

Operating loss  

Gain from Reverse Termination Fee from Illumina 
(Loss)/Gain from Continuation Advances from Illumina 
Interest expense  
Other income, net  

(Loss) income before benefit from income taxes 
Benefit from income taxes 
Net (loss) income 
Other comprehensive (loss) income: 

Unrealized (loss) gain on investments  

Comprehensive (loss) income 
Net (loss) income per share: 

Basic  
Diluted  

$ 

2021 

Years Ended December 31, 
2020 

2019 

 113,505 
  17,008 
 130,513 

  56,358 
  14,989 
 306 
 71,653 
 58,860 

  112,899 
  124,124 
  31,129 
 1,143 
 269,295 
 (210,435)   
 —   
 (52,000)   
  (12,530) 
 93 

 (274,872)   
 (93,649)   
 (181,223)   

 $ 

 65,424 
  13,469 
 78,893 

  35,424 
  10,903 
 — 
 46,327 
 32,566 

  64,152 
  72,799 
 — 
 — 
 136,951 
 (104,385)   
 98,000   
 34,000   
 (267) 
 2,055 
 29,403   
 —   
 29,403   

 $ 

 77,742 
  13,149 
 90,891 

  44,771 
  11,544 
 — 
 56,315 
 34,576 

  59,630 
  75,491 
 — 
 — 
 135,121 
 (100,545) 
 — 
 18,000 
  (2,611) 
 1,022 
 (84,134) 
 — 
 (84,134) 

  (1,172) 

$ 

 (182,395)    $ 

 80 
 29,483    $ 

 41 
 (84,093) 

$ 
$ 

 (0.89)    $ 
 (0.89)    $ 

 0.18    $ 
 0.17    $ 

 (0.55) 
 (0.55) 

Weighted average shares outstanding used in calculating net (loss) 
income per share 

Basic  
Diluted  

  204,136 
  204,136 

 165,187 
 174,970 

 152,527 
 152,527 

See accompanying notes to the consolidated financial statements. 

70 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
 
 
 
 
 
  
 
  
 
  
 
 
 
 
  
 
  
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
PACIFIC BIOSCIENCES OF CALIFORNIA, INC.  

Consolidated Statements of Stockholders’ Equity 

(in thousands) 
Balance at December 31, 2018 
Net loss 
Other comprehensive gain 
Issuance of common stock in conjunction with 
equity plans 
Stock-based compensation expense 
Balance at December 31, 2019 
Net income 
Other comprehensive gain 
ASC326 adoption effect 
Issuance of common stock in conjunction with 
equity plans 
Issuance of common stock from Underwritten 
Public Equity Offerings, net of issuance costs 
Stock-based compensation expense 
Balance at December 31, 2020 

Net loss 

Other comprehensive loss 
Issuance of common stock in conjunction with 
equity plans 
Issuance of common stock in Private Placement, 
net of issuance costs 
Issuance of common stock in acquisition of 
Omniome 
Stock-based compensation expense 
Balance at December 31, 2021 

Common Stock  

  Shares    Amount 
   150,244     
 —     
 —     

 150      
 —     
 —     

Additional  
Paid-in 
Capital 

 1,096,053      
 —     
 —     

  Accumulated   
Other 
  Comprehensive   
(Loss) Income   
 (36)   
 —   
 41    

Accumulated  
Deficit 

 (982,106)   
 (84,134)   
 —   

 2,875      
 —     

 8,545      
 16,401      

 3      
 —     
   153,119    $   153     $  1,120,999     $ 
 —     
 —     

 —     
 —     

 —     
 —     

 —   
 —   
 5     $ 
 —   
 80    

 —   
 —   

 (1,066,240)    $ 
 29,403    
 —   
 (32)   

Total 

  Stockholders' 

Equity 

 114,061  
 (84,134) 
 41  

 8,548  
 16,401  
 54,917  
 29,403  
 80  
 (32) 

 9,819      

 10      

 46,350      

 —   

 —   

 46,360  

29,356      
 —     

 29      
 —     
   192,294    $   192     $  1,372,083     $ 

 187,201      
 17,533      

 —   
 —   
 85    

 —   
 —   

 187,230  
 17,533  
 (1,036,869)    $   335,491  

 —     
 —     

 —     
 —     

 —     
 —     

 —   
 (1,172)   

 (181,223)   
 —   

(181,223) 
 (1,172) 

 8,557      

 9      

 31,797      

11,215      

 11      

 294,834      

 —   

 —   

 —   

 31,806  

 —   

 294,845  

 8,912      
 —     

   220,978    $ 

 9      
 —     
 221    $ 

 237,876      
 73,355      
 2,009,945    $ 

 —   
 —   
 (1,087)  

 —   
 —   

 237,885  
 73,355  
 (1,218,092)   $   790,987  

See accompanying notes to the consolidated financial statements. 

71 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
   
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PACIFIC BIOSCIENCES OF CALIFORNIA, INC. 
Consolidated Statements of Cash Flows 

Years Ended December 31, 

2021 

2020 

2019 

$ 

 (181,223)   $ 

 29,403   $ 

 (84,134) 

(in thousands) 
Cash flows from operating activities 
Net (loss) income 
Adjustments to reconcile net loss to net cash used in operating activities 

Loss (gain) from Continuation Advances  
Depreciation  
Amortization of intangibles 
Amortization of right-of-use assets 
Amortization of debt discount and financing costs 
Stock-based compensation  
Loss from derivative 
Amortization (accretion) from investment premium (discount) 
Change in the estimated fair value of contingent consideration 
Loss on disposition of equipment 
Deferred income taxes 
Changes in assets and liabilities  

Accounts receivable  
Inventory  
Prepaid expenses and other assets  
Accounts payable  
Accrued expenses   
Deferred revenue  
Operating lease liabilities 
Other liabilities  

Net cash (used in) provided by operating activities  

Cash flows from investing activities 
Purchase of property and equipment  
Cash paid for purchase of Circulomics, net of cash acquired 
Cash paid for purchase of Omniome, net of cash acquired 
Purchase of investments  
Sales of investments  
Maturities of investments  

Net cash (used in) provided by in investing activities  

Cash flows from financing activities 
Continuation Advances 
Proceeds from issuance of Convertible Senior Notes, net of issuance costs 
Proceeds from issuance of common stock under equity offerings, net of issuance costs 
Proceeds from issuance of common stock from equity plans 
Notes payable principal payoff  
Other 

Net cash provided by financing activities  

Net increase in cash and cash equivalents and restricted cash 
Cash and cash equivalents and restricted cash at beginning of period  
Cash and cash equivalents and restricted cash at end of period  
Cash and cash equivalents at end of period  
Restricted cash at end of period  
Cash and cash equivalents and restricted cash at end of period  

Supplemental disclosure of cash flow information 
Interest paid 

Supplemental disclosure of non-cash investing and financing activities 
Inventory transferred to property and equipment  
Property and equipment transferred to inventory 
Right-of-use asset and liability additions and modifications 
Issuance of common stock in acquisition of Omniome 

$ 

$ 

$ 

 52,000  
 7,199 
 381 
 4,005 
 539 
 73,355 
 — 
 4,011 
 1,143 
 54 
 (93,649) 

 (7,166) 
 (12,431) 
 (1,024) 
 6,363 
 15,320 
 25,736 
 (4,990) 
 (803) 
 (111,180) 

 (5,931)    
 (28,560)    
 (291,233)    
 (988,046)    
 212,734    
 422,505    

 (678,531) 

 (52,000)    
 895,536    
 294,845    
 31,806    
 (361)    
 (245)    

 1,169,581 
 379,870 

 85,947    
 465,817   $ 
 460,725  
 5,092  
 465,817   $ 

 (34,000)    
 6,428 
 — 
 2,876 
 129 
 17,533 
 — 
 (107) 
 — 
 — 
 — 

 (1,603) 
 (1,096) 
 (1,063) 
 (5,072) 
 4,102 
 729 
 (3,802) 
 5,046 
 19,503 

 (1,039)    
 —    
 —    
 (373,283)    
 1,400    
 153,600    

 (219,322) 

 34,000    
 —    
 187,479    
 46,360    
 (16,000)    
 —    

 251,839 
 52,020 
 33,927    
 85,947   $ 
 81,611    
 4,336    
 85,947   $ 

 (18,000) 
 7,265 
 — 
 2,683 
 1,212 
 16,401 
 (16) 
 (913) 
 — 
 194 
 — 

 (6,671) 
 3,915 
 (523) 
 1,713 
 2,333 
 2,134 
 (3,428) 
 (2,477) 
 (78,312) 

 (2,836) 
 — 
 — 
 (57,727) 
 1,500 
 121,110 
 62,047 

 18,000 
 — 
 — 
 8,548 
 — 
 — 
 26,548 
 10,283 
 23,644 
 33,927 
 29,627 
 4,300 
 33,927 

 6,928   $ 

 491   $ 

 1,400 

 2,586  
 (383)  
 2,576  
 237,885  

 1,097    
 (919)    
 -    
 -    

 2,062 
 (1,536) 
 - 
 - 

See accompanying notes to the consolidated financial statements.  

72 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
  
 
  
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
PACIFIC BIOSCIENCES OF CALIFORNIA, INC.  

Notes to Consolidated Financial Statements  

NOTE 1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES 

Business Overview 

We are a premier life science technology company that is designing, developing and manufacturing advanced sequencing 
solutions to help scientists and clinical researchers resolve genetically complex problems.  Our products and technology 
under development stem from two highly differentiated core technologies focused on accuracy, quality and completeness 
which include our existing HiFi long read sequencing technology and our emerging short read Sequencing by Binding (SBB®) 
technology. Our products address solutions across a broad set of applications including human germline sequencing, plant 
and  animal  sciences,  infectious  disease  and  microbiology,  oncology,  and  other  emerging  applications.  Our  focus  is  on 
providing our customers with advanced sequencing technologies with higher throughput and improved workflows that we 
believe  will  enable  dramatic  advancements  in  routine  healthcare.    Our  customers  include  academic  and  governmental 
research institutions, commercial testing and service laboratories, genome centers, public health labs, hospitals and clinical 
research institutes, contract research organizations (CROs), pharmaceutical companies and agricultural companies. 

References in this report to “PacBio,” “we,” “us,” the “Company,” and “our” refer to Pacific Biosciences of California, Inc. and 
its consolidated subsidiaries. 

Basis of Presentation  

Our consolidated financial statements have been prepared in conformity with accounting principles generally accepted in 
the United States, or U.S. GAAP, as set forth in the Financial Accounting Standards Board, or FASB, Accounting Standards 
Codification, or ASC. The  consolidated financial  statements include the accounts of  Pacific Biosciences  and our wholly 
owned subsidiaries. All intercompany transactions and balances have been eliminated.  

Use of Estimates  

The  preparation  of  financial  statements  in  conformity  with  GAAP  requires  us  to  make  estimates  and  assumptions  that 
affect  the  amounts  reported  in  the  financial  statements  and  accompanying  notes  to  the  financial  statements.  On  an 
ongoing  basis,  we  evaluate  our  significant  estimates  including,  but  not  limited  to,  the  valuation  of  inventory,  the 
determination of stand-alone selling prices for revenue recognition, the fair value of contingent consideration, the valuation 
of  acquired  intangible  assets,  the  fair  value  of  certain  equity  awards,  the  useful  lives  assigned  to  long-lived  assets,  the 
computation of provisions for income taxes, the borrowing rate used in calculating the operating lease right-of-use assets 
and  operating  lease  liabilities,  the  probability  associated  with  variable  payments  under  partnership  development 
agreements,  and  the  valuations  related  to  our  convertible  senior  notes.  While  the  extent  of  the  impact  of  the  COVID-19 
pandemic  on  our  business  is  highly  uncertain,  we  considered  the  impact  on  our  assumptions  and  estimates  used  to 
determine the results reported and asset valuations as of December 31, 2021. Actual results could differ materially from 
these estimates.  

Functional Currency 

The  U.S.  dollar  is  the  functional  currency  of  our  international  operations.    We  remeasure  foreign  subsidiaries  monetary 
assets  and  liabilities  to  the  U.S.  dollar  and  record  net  gains  or  losses  from  remeasurement  in  other  income,  net,  in  the 
consolidated statement of operations and comprehensive (loss) income. 

Cash, Cash Equivalents, and Investments  

We consider all highly liquid investments purchased with an original maturity of 90 days or less to be cash equivalents.  

We classify our investments in debt securities as available-for sale and report the investments at fair value in current assets. 
We evaluate our available-for-sale investments in unrealized loss positions and assess whether the unrealized loss is credit-

73 

 
 
related.  Unrealized gains and losses that are not credit-related are recognized in accumulated other comprehensive (loss) 
income in stockholders’ equity. Realized gains and losses, expected credit losses, as well as interest income, on available-
for-sale securities are also reported in other income, net. The cost used in the determination of gains and losses of securities 
sold is based on the specific identification method. The cost of marketable securities is adjusted for the amortization of 
premiums and discounts to expected maturity. Premium and discount amortization is recorded in other income, net.   

Our  investment  portfolio  at  any  point  in  time  contains  investments  in  cash  deposits,  money  market  funds,  commercial 
paper, corporate debt securities and US government and agency securities with high credit ratings. We have established 
guidelines regarding diversification and maturities of investments with the objectives of maintaining safety and liquidity, 
while maximizing yield. 

Concentration and Credit Risks  

Financial instruments that potentially subject us to credit risk consist principally of interest-bearing investments and trade 
receivables.  We  maintain  cash,  cash  equivalents  and  investments  with  various  major  financial  institutions.  The 
counterparties  to  the  agreements  relating  to  our  investment  securities  consist  of  various  major  corporations,  financial 
institutions, municipalities and government agencies of high credit standing. At December 31, 2021, most of our cash was 
deposited with U.S. financial institutions.  Our investment policy generally restricts the amount of credit exposure to any 
one  issuer.  There  is  no  limit  to  the  percentage  of  the  portfolio  that  may  be  maintained  in  securities  issued  by  the  U.S. 
Treasury and U.S. Government Agencies, or other securities fully backed by US Treasury or Government agencies. We have 
not experienced significant credit losses from financial institutions. 

Our trade receivables are derived from net revenue to customers and distributors located in the United States and other 
countries. We perform credit evaluations of our customers’ financial condition and, generally, require no collateral from our 
customers. The allowance for doubtful accounts is based on our assessment of the collectability of customer accounts. 
We regularly  review our trade receivable including  consideration of factors such as historical experience, the age of the 
accounts  receivable  balances,  customer  creditworthiness,  customer  industry,  and  current  and  forecasted  economic 
conditions that may affect a customer’s ability to pay. We have not experienced any significant credit losses to date.  

Although we have historically not experienced significant credit losses, our exposure to credit losses may increase if our 
customers  are  adversely  affected  by  changes  in  economic  pressures  or  uncertainty  associated  with  local  or  global 
economic recessions, disruption associated with the current COVID-19 pandemic, or other customer-specific factors.  

For  the  years  ended  December  31,  2021,  2020  and  2019,  one  customer,  Gene  Company  Limited,  accounted  for 
approximately 13%, 14% and 17% our total revenue, respectively.  

As of December 31, 2021 and 2020, 53% and 43% of our accounts receivable were from domestic customers, respectively. 
As of December 31, 2021, no customer represented 10% of greater of our net accounts receivable. As of December 31, 2020, 
two customers, Berry Genomics Co., Ltd and Gene Company Limited, represented approximately 15% and 12% of our net 
accounts receivable, respectively.  

We currently purchase several key parts and components used in the manufacture of our products from a limited number 
of  suppliers.  Generally,  we  have  been  able  to  obtain  an  adequate  supply  of  such  parts  and  components  but  in  certain 
instances have incurred additional costs to secure supply constrained materials. An extended interruption in the supply of 
parts and components currently obtained from our suppliers could adversely affect our business and consolidated financial 
statements.  

Inventory  

Inventories are stated at the lower of average cost or net realizable value. Cost is determined using the first-in, first-out 
(“FIFO”) method. Adjustments to reduce the cost of inventory to its net realizable value, if required, are made for estimated 
excess or obsolete balances. Cost includes depreciation, labor, material, and overhead costs, including product and process 
technology costs while determining net realizable value of inventories involves numerous judgements, including projecting 
future average selling prices, sales volumes, and costs to complete products in work in process inventories.    

74 

 
We make inventory purchases and commitments to meet future shipment schedules based on forecasted demand for our 
products. The business environment in which we operate is subject to rapid changes in technology and customer demand. 
We  perform  a  detailed  assessment  of  inventory  each  period,  which  includes  a  review  of,  among  other  factors,  demand 
requirements, product life cycle and development plans, component cost trends, product pricing, product expiration, and 
quality  issues.  Based  on  our  analysis,  we  record  adjustments  to  inventory  for  potentially  excess,  obsolete,  or  impaired 
goods,  when  appropriate,  to  report  inventory  at  net  realizable  value.  Inventory  adjustments  may  be  required  if  actual 
demand, component costs, supplier arrangements, or product life cycles differ from our estimates. Any such adjustments 
would result in a charge to our results of operations. 

Property and Equipment, Net  

Property and equipment are stated at cost, reviewed regularly for impairment charges, and depreciated over the estimated 
useful lives of the assets, using the straight-line method.  Leasehold improvements are depreciated over the shorter of the 
lease term or the estimated useful life of the related asset. Major improvements are capitalized, while maintenance and 
repairs are expensed as incurred.  

Estimated useful lives of the major classes of property and equipment are as follows: 

Leasehold improvements 
Lab equipment 
Computer equipment 
Computer software 
Furniture and fixtures 

Impairment of Tangible Long-Lived Assets  

Estimated Useful Lives 
3 to 10 years 
3 to 5 years 
3 to 5 years 
3 years 
3 to 5 years 

We periodically review property and equipment for impairment whenever events or changes in circumstances indicate that 
the carrying amount of an asset is impaired or the estimated useful lives are no longer appropriate. Fair value is estimated 
based  on  discounted  future  cash  flows.  If  indicators  of  impairment  exist  and  the  undiscounted  projected  cash  flows 
associated with such assets are less than the carrying amount of the asset, an impairment loss is recorded to write the 
asset down to its estimated fair value. To date, we have not recorded any impairment charges. 

Operating Leases  

We record operating lease right-of-use assets and liabilities on our Consolidated Balance Sheets for all leases with a term 
of  more  than  12  months.  The  operating  lease  right-of-use  assets  and  liabilities  are  calculated  as  the  present  value  of 
remaining  minimum  lease  payments  over  the  remaining  lease  term  using  our  estimated  secured  incremental  borrowing 
rates at the commencement date. Lease payments included in the measurement of the lease liability comprise the fixed 
rent  per  the  term  of  the  Lease.  Operating  lease  expense  is  recognized  on  a  straight-line  basis  over  the  lease  term,  with 
variable lease payments, such as common area maintenance fees, recognized in the period incurred.  

Goodwill and Intangible Assets 

We  perform  annual  impairment  testing  of  goodwill  and  in-process  research  and  development  project  (“IPR&D”)  in  the 
second quarter of each year, or more frequently if indicators of potential impairment exist. 

We  capitalize  IPR&D assets  and  will  begin  to  amortize  the  asset  over  the  life  of  the  product  upon  commercialization  or 
record an impairment charge if the project is abandoned. We also capitalize finite-lived intangibles assets and amortize 
them on a straight-line basis over the estimated useful lives. 

Finite-lived intangibles assets include our acquired developed technology and customer relationships. We regularly review 
the  carrying  amount  and  useful  lives  of  our  finite-lived  assets  to  determine  whether  indicators  of  impairment  may  exist 
which warrant adjustments to carrying values or estimated useful lives.  

75 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Short-term Restricted Cash  

At December 31, 2021, the short-term restricted cash balance of $0.5 million consisted of security deposits for employee 
credit cards. 

Long-term Restricted Cash  

Under the lease agreement for our corporate offices, we were required to establish a letter of credit for the benefits of the 
landlord and to submit $4.5 million as a deposit for the letter of credit in October 2015. Subsequently pursuant to the terms 
of the O’Brien Lease, beginning on May 1, 2019, the amount of the letter of credit was reduced by $0.5 million each year 
thereafter on May 1. As such, $3.0 million and $3.5 million was recorded in long-term restricted cash related to the O’Brien 
Lease in the Consolidated Balance Sheets as of December 31, 2021 and December 31, 2020, respectively. 

In connection with the acquisition of Omniome in September 2021, we acquired $1.6 million of long-term restricted cash 
related to a letter of credit established for a facility lease. 

Revenue Recognition  

Our revenue is generated primarily from the sale of products and services. Product revenue primarily consists of sales of 
our instruments and related consumables. Service and other revenue consists primarily of revenue earned from product 
maintenance agreements.  

We account for a contract with a customer when there is a legally enforceable contract between us and the customer, the 
rights of the parties are identified, the contract has commercial substance, and collectability of the contract consideration 
is probable. Revenues are recognized when control of the promised goods or services is transferred to our customers or 
services are performed, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods 
or services.  

Our  instrument  sales  are  generally  sold  in  a  bundled  arrangement  and  commonly  include  the  instrument,  instrument 
accessories,  installation,  training,  and  consumables.  Additionally,  our  instrument  sale  arrangements  generally  include 
a one-year period of service. For such bundled arrangements, we account for individual products and services separately if 
they are distinct, that is, if a product or service is separately identifiable from other items in the bundled package and if a 
customer can benefit from it on its own or with other resources that are readily available to the customer. Our customers 
cannot benefit from our instrument systems without installation, and installation can only be performed by us or qualified 
distributors. As a result, the system and installation are considered to be a single performance obligation recognized after 
installation is completed except for sales to qualified distributors, in which case the system is distinct and recognized when 
control has transferred to the distributor which typically occurs upon shipment.   

The  consideration  for  bundled  arrangements  is  allocated  between  separate  performance  obligations  based  on  their 
individual standalone selling price. We determine the best estimate of standalone selling price using average selling prices 
over a 12-month period combined with an assessment of current market conditions. If the standalone selling price is not 
directly observable, then we will estimate the SSP by considering multiple factors including, but not limited to, overall market 
conditions, including geographic or regional specific factors, internal costs, profit objectives, pricing practices and other 
observable inputs.  

We  recognize  revenues  as  performance  obligations  are  satisfied  by  transferring  control  of  the  product  or  service  to  the 
customer or over the term of a product maintenance agreement with a customer. Our revenue arrangements generally do 
not provide a right of return. Revenue is recorded net of discounts, distributor commissions, and sales taxes collected on 
behalf of governmental authorities.   

We record deferred revenues when cash payments are received or due in advance of our performance. Deferred revenue for 
instrument  service  contracts  is  recognized  over  the  related  performance  period,  generally  one  year  to  five  years,  on  a 
straight-line basis as we are standing ready to provide services and a time-based measure of progress best reflects the 
satisfaction of the performance obligation.  

76 

 
Cost of Revenue 

Cost  of  revenue  reflects  the  direct  cost  of  product  components,  third-party  manufacturing  services  and  our  internal 
manufacturing overhead and customer service infrastructure costs incurred to produce, deliver, maintain and support our 
instruments,  consumables,  and  services.  There  are  no  incremental  costs  associated  with  our  contractual  revenue;  all 
product development costs are reflected in research and development expense. 

Manufacturing overhead is predominantly comprised of labor and facility costs. We determine and capitalize manufacturing 
overhead into inventory based on a standard cost model that approximates actual costs.   

Service costs include the direct costs of components used in support, repair and maintenance of customer instruments as 
well as the cost of personnel, materials, shipping and support infrastructure necessary to support our installed customer 
base.  

Research and Development  

Research and development expense consists primarily of expenses for personnel engaged in the development of our core 
technology, the design and development of our future products and current product enhancements. These expenses also 
include prototype-related expenditures, development equipment and supplies, partner development costs, facilities costs 
and other related overhead. We expense research and development costs during the period in which the costs are incurred. 
However, we defer and capitalize non-refundable advance payments made for research and development activities until the 
related goods are received or the related services are rendered.  

Credit Losses 

We  adopted  Topic  326  on  January  1,  2020.  The  adoption  of  Topic  326  did  not  have  a  material  impact  on  our  financial 
statements and our bad debt expense was immaterial as of the years ended December 31, 2020 and 2021.  

Trade accounts receivable - The allowance for doubtful accounts is based on our assessment of the collectability of customer 
accounts. We regularly review the allowance by considering factors such as the age of the accounts receivable balances, 
customer  creditworthiness,  customer  industry,  and  current  and  forecasted  economic  conditions  that  may  affect  a 
customer’s ability to pay.  

Available-for-sale debt securities - Our investment portfolio at any point in time contains investments in cash deposits, money 
market funds, commercial paper, corporate debt securities and US government and agency securities. We regularly review 
the securities in an unrealized loss position and evaluate the current expected credit loss by considering factors such as 
significance  of  loss,  historical  experience,  market  data,  issuer-specific  factors,  and  current  economic  conditions  and 
concluded  that  an  allowance  for  credit  losses  was  immaterial  as  of  December  31,  2021.  The  unrealized  losses  on  our 
investments are mainly attributable to government securities, including U.S. government and U.S. agency bond securities, 
impacted by movements in market rates and not due to issuer credit ratings. We have the ability to hold and do not intend 
to sell the investments in unrealized loss positions before the recovery of their amortized cost bases. 

Although we have historically not experienced significant credit losses, our exposure to credit losses may increase if our 
customers  are  adversely  affected  by  changes  in  economic  pressures  or  uncertainty  associated  with  local  or  global 
economic  recessions,  disruptions  associated  with  the  evolution  of  the  COVID-19  pandemic,  or  other  customer-specific 
factors.  

77 

 
Income Taxes  

We account for income taxes under the asset and liability method, which requires, among other things, that deferred income 
taxes be provided for temporary differences between the tax bases of our assets and liabilities and the amounts reported 
in  the  financial  statements.  In  addition,  deferred  tax  assets  are  recorded  for  the  future  benefit  of  utilizing  net  operating 
losses and research and development credit carryforwards. The effect of a change in tax rates on the deferred tax assets 
and liabilities is recognized in the provision for income taxes in the period that includes the enactment date. A full valuation 
allowance is provided against our net deferred tax assets as it is more likely than not that the deferred tax assets will not 
be fully realized.  

We regularly review our positions taken relative to income taxes. To the extent our tax positions are more likely than not 
going to result in additional taxes, we accrue the estimated amount of tax related to such uncertain positions.  

Stock-based Compensation  

We  account  for  share-based  payments  using  a  fair-value  based  method  for  costs  related  to  all  share-based  payments, 
including  stock  options,  restricted  stock  units,  and  stock  issued  under  our  employee  stock  purchase  plan  (“ESPP”).  We 
estimate the fair value of share-based payment awards that are stock options and issued under our ESPP on the date of 
grant  using  an  option-pricing  model.  See  Note  10.  Stockholders’  Equity  for  further  information  regarding  stock-based 
compensation. 

Other Comprehensive (Loss) Income 

Other comprehensive (loss) income is comprised of unrealized gains (losses) on our investment securities.  

Shipping and Handling 

Costs related to shipping and handling are included in cost of revenues for all periods presented. 

Recent Accounting Pronouncements  

Recently Adopted Accounting Standards 

In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2020-
06, Debt—Debt  with  Conversion  and  Other  Options  (Subtopic  470-20)  and  Derivatives  and  Hedging—Contracts  in  Entity’s  Own 
Equity  (Subtopic  815-40):  Accounting  for  Convertible  Instruments  and  Contracts  in  an  Entity’s  Own  Equity.  This  guidance 
simplifies the accounting for convertible instruments primarily by eliminating the existing cash conversion and beneficial 
conversion models within Subtopic 470-20, which will result in fewer embedded conversion options being accounted for 
separately from the debt host. The guidance also amends and simplifies the calculation of earnings per share relating to 
convertible instruments. This guidance is effective for annual periods beginning after December 15, 2021, including interim 
periods within that reporting period, excluding smaller reporting companies. Early adoption is permitted, but no earlier than 
fiscal years beginning after December 15, 2020, including interim periods within that reporting period, using either a full or 
modified retrospective approach. We adopted ASU 2020-06 on January 1, 2021. Because we had no convertible instruments 
within the scope of ASU 2020-06 at the time of adoption, there was no impact of adoption on our consolidated financial 
statements.  In  February  2021,  we  issued  $900  million  of  1.50%  Convertible  Senior  Notes  due  February  15,  2028,  as 
described in Note 7. Convertible Senior Notes, which are accounted for under ASU 2020-06. 

In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. 
This ASU simplifies the accounting for income taxes by clarifying and amending existing guidance related to the recognition 
of franchise tax, the evaluation of a step up in the tax basis of goodwill, and the effects of enacted changes in tax laws or 
rates in the effective tax rate computation, among other clarifications. The standard is effective for our annual reporting 
periods beginning after December 15, 2020, including interim reporting periods within those fiscal years. We adopted ASU 
2019-12 on January 1, 2021, and the adoption did not have a material impact on our consolidated financial statements. 

78 

 
Accounting Pronouncements Pending Adoption 

In October 2021, the FASB issued ASU No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and 
Contract Liabilities from Contracts with Customers. This ASU provides specific guidance on how to recognize contract assets 
and contract liabilities related to revenue contracts with customers acquired in a business combination. This amendment 
improves comparability for both the recognition and measurement of acquired revenue contracts with customers at the 
date of and after a business combination. This authoritative guidance will be effective for us in the first quarter of 2023, 
with early adoption permitted. We are currently evaluating the effect of this new guidance on our consolidated financial 
statements. 

NOTE 2. BUSINESS ACQUISITIONS 

Omniome, Inc. 

On  September  20,  2021,  we  completed  our  acquisition  of  Omniome,  Inc.  (“Omniome”),  a  San  Diego-based  company 
developing a highly differentiated, proprietary short-read DNA sequencing platform capable of delivering high accuracy.  

In  connection  with  the  acquisition,  all  outstanding  equity  securities  of  Omniome  were  cancelled  in  exchange  for 
approximately  $315.7  million  in  cash,  8,911,580  shares  of  our  common  stock  with  a  fair  value  of  $249.4  million  and 
contingent consideration  with a fair value of $168.6 million. The fair value of the 8,911,580 common shares issued was 
determined based on the closing market price of PacBio’s common shares on the acquisition date. 

In addition, approximately $18.9 million, comprised of $7.4 million of cash, 226,811 shares of our common stock with a fair 
value of $6.3 million, and $5.2 million related to contingent consideration, was accounted for as a one-time post acquisition 
stock-based compensation expense. This stock-based compensation expense was due to accelerated vesting of Omniome 
stock awards in connection with the acquisition. 

Total consideration transferred for the acquisition is as follows (in thousands):  

Total cash paid 
Fair value of share consideration 
Fair value of contingent consideration 
Less: Stock-based compensation expense excluded from consideration transferred 

Total consideration transferred 

$ 

$ 

 315,703 
 249,435 
 168,574 
 (18,923) 
 714,789 

The contingent consideration of $200 million (composed of $100 million in cash and $100 million in shares of our common 
stock) is due upon the achievement of a milestone, defined as the first commercial shipment to a customer of a nucleotide 
sequencing platform, comprising both an instrument and related consumables, that utilizes SBB technology. The number 
of shares of stock to be issued will be determined using the volume-weighted average of the trading prices of our common 
stock  for  the  twenty  trading  days  ending  with  and  including  the  trading  day  that  is  two  days  immediately  prior  to  the 
achievement of the milestone. Of the $100 million in shares of our common stock to be issued as part of the milestone, 
$4.1 million is attributable to stock options issued by PacBio in replacement of Omniome’s unvested options as part of the 
transaction. 

The  contingent  consideration  is  accounted  for  as  a  liability  at  fair  value,  with  changes  during  each  reporting  period 
recognized  in  our  Consolidated  Statements  of  Operations  and  Comprehensive  (Loss)  Income.  The  fair  value  of  the 
contingent consideration liability, with the assistance from a third-party valuation firm, is based on a scenario-based method 
which considers a range of possible outcomes and their assigned probabilities of occurrence. The potential outcomes are 
discounted to present value at a discount rate equal to the sum of the term-matched risk-free-interest rate plus PacBio’s 
credit spread.  

79 

 
  
 
 
 
 
 
 
 
 
 
 
The acquisition was accounted for as a business combination and, accordingly, the total fair value of the consideration 
transferred was allocated to the tangible and intangible assets acquired and liabilities assumed based on their fair values 
on the acquisition date. The major classes of assets and liabilities to which we have allocated the total fair value of the 
consideration transferred were as follows (in thousands): 

Cash and cash equivalents 
Property and equipment, net  
Operating lease right-of-use assets, net  
In-process research and development ("IPR&D") 
Goodwill 
Other assets 
Deferred income tax liability 
Liabilities assumed 

Total consideration transferred 

$ 

$ 

 15,338 
 6,123 
 18,095 
 400,000 
 390,665 
 3,203 
 (91,814) 
 (26,821) 
 714,789 

The  purchase  price  allocation  is  preliminary.  We  continue  to  collect  information  regarding  certain  estimates  and 
assumptions, including potential liabilities and contingencies. We will recognize adjustments to the preliminary amounts 
with a corresponding adjustment to goodwill in the reporting period in which the adjustments to the preliminary amounts 
are determined over a period not to exceed twelve months. 

During  the  year  ended  December  31,  2021,  we  recorded  a  measurement  period  adjustment  of  $1.6  million  to  decrease 
goodwill and a corresponding $0.4 million to decrease the deferred tax liability on the Consolidated Balance Sheet, and a 
$1.2 million decrease to our benefit from income taxes on the Consolidated Statements of Operations and Comprehensive 
(Loss)  Income.  The  measurement  period  adjustment  was  due  to  new  information  that  became  available  to  us  upon  the 
completion of the IRC Section 382 Tax Study, where we identified additional net operating losses that are available to us 
from acquired assets. Refer to Note 9. Income Taxes for more information. 

The goodwill recognized was primarily attributable to the assembled workforce and synergies that are expected to occur 
from the integration of Omniome and is not deductible for income tax purposes.  

We allocated $400 million of the purchase price to acquired in-process research and development.  The fair value of the 
IPR&D was determined, with the assistance of a third-party valuation firm, using an income approach based on a forecast 
of expected future cash flows. Expected future cash flows utilize significant assumptions such as assumed revenue growth, 
discount rate and obsolescence factors. The IPR&D will remain on our consolidated balance sheet as an indefinite-lived 
intangible asset until the completion or abandonment of the associated research and development activities. During the 
development  period  following  the  acquisition,  IPR&D  will  not  be  amortized,  but  instead  will  be  tested  for  impairment 
annually and more frequently if events or changes in circumstances indicate that it is more likely than not that the asset is 
impaired. 

We  incurred  costs  related  to  the  Omniome  acquisition  of  approximately  $12.0  million  during  the  twelve  months  ended 
December  31,  2021,  which  are  included  in  merger-related  costs  on  the  Consolidated  Statement  of  Operations  and 
Comprehensive (Loss) Income. 

Separately, in connection with the Omniome acquisition, on September 20, 2021, we issued and sold 11,214,953 shares of 
common stock in a private placement transaction at a price of $26.75 per share, for aggregate proceeds of approximately 
$294.8 million, net of issuance costs of approximately $5.2 million.  We were also required to register the private placement 
shares for resale following the closing of the merger.  

The following unaudited pro forma financial information presents combined results of operations for each of the periods 
presented as if Omniome had been acquired as of the beginning of the comparable fiscal year prior to the year of acquisition, 
giving effect on a pro forma basis to the purchase accounting adjustments such as $12.0 million of PacBio acquisition-
related costs, $18.9 million of stock-based compensation expense related to acceleration of certain Omniome stock options 
not  attributable  to  pre-combination  service,  and  a  $91.0  million  one-time  income  tax  benefit  from  the  reduction  of  our 
deferred tax asset valuation allowance resulting from the Omniome acquisition, as well as a pro forma adjustment to reflect 
$16.7  million  of  Omniome’s  acquisition-related  costs.  The  unaudited  pro  forma  information  presented  below  is  for 

80 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
informational purposes only and is not necessarily indicative of the consolidated results of the combined business had the 
acquisition actually occurred at the beginning of the fiscal year 2020 or the results of future operations of the combined 
business. 

The following table summarizes the unaudited pro forma financial information: 

(in thousands, except per share amounts) 

Years Ended December 31, 

2021 

2020 

Pro forma total revenue 
Pro forma net (loss) income 
Pro forma net (loss) income per share - basic and diluted 

$ 
$ 
$ 

 130,513   $ 
 (278,451)   $ 
 (1.27)   $ 

 78,893 
 17,510 
 0.09 

Our consolidated financial statements include the results of operations for Omniome beginning September 20, 2021. Since 
the  date  of  acquisition,  revenues  of  $0  and  a  net  loss  of  $15.6  million  from  the  acquired  Omniome  business  have  been 
included  in  our  Consolidated  Statement  of  Operations  and  Comprehensive  (Loss)  Income  for  the  twelve  months  ended 
December 31, 2021. 

Circulomics, Inc. 

On  July  20,  2021,  we  acquired  Circulomics  Inc.  (“Circulomics”),  a  Maryland-based  biotechnology  company  focused  on 
delivering highly differentiated sample preparation products that enable genomic workflows.   

We paid $29.5 million in cash in exchange for all outstanding shares of common stock of Circulomics. We allocated the 
consideration transferred to the identifiable assets acquired and liabilities assumed based on their respective fair values 
at the date of the completion of the acquisition. The major classes of assets and liabilities to which we have allocated the 
total fair value of the consideration transferred were as follows (in thousands): 

Cash and cash equivalents 
Property and equipment, net  
Intangible assets 
Goodwill 
Other assets 
Deferred income tax liability 
Liabilities assumed 

Total consideration transferred 

$ 

$ 

 987 
 214 
 11,360 
 19,309 
 467 
 (2,672) 
 (118) 
 29,547 

The  excess  of  the  value  of  consideration  paid  over  the  aggregate  fair  value  of  those  net  assets  has  been  recorded  as 
goodwill. We recognized goodwill of $19.3 million, which is primarily attributable to the synergies expected from capabilities 
in extraction and sample preparation and is not deductible for income tax purposes.   

We  recorded  $11.4  million  for  the  fair  value  of  acquired  intangible  assets,  of  which  $11.0  million  consists  of  developed 
technology. The fair value of the developed technology was determined, with the assistance from a third-party valuation 
firm,  using  an  income  approach  based  on  a  forecast  of  expected  future  cash  flows.  The  purchase  price  allocation  is 
preliminary  as  we  continue  to  collect  information  with  regard  to  certain  estimates  and  assumptions.  We  will  record 
adjustments to the fair value of the assets acquired, liabilities assumed and goodwill within the twelve-month measurement 
period, if necessary. 

NOTE 3. INVITAE COLLABORATION ARRANGEMENT 

On  January  12,  2021  we  entered  into  a  multi-year  Development  and  Commercialization  Agreement  (the  “Development 
Agreement”)  with  Invitae  Corporation  (“Invitae”).  Pursuant  to  the  Development  Agreement,  Invitae  is  providing  certain 
funding  to  us  to  develop  products  relating  to  production-scale  high-throughput  sequencing  (“Program  Products”).  If 
Program Products become commercially available, Invitae may purchase the Program Products. In addition to selling the 
Program Products to Invitae, we will have the right to broadly commercialize Program Products for sale to other customers. 

81 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
Under the Development Agreement, Invitae is funding certain development costs we incur in connection with the Program 
Products  (“Program  Development  Costs”).  Under  the  Development  Agreement,  we  will  be  responsible  for  conducting  a 
program to develop Program Products, and subsequently for manufacturing the Program Product. We jointly make general 
decisions regarding the development program with Invitae but we are responsible for research and development activities. 
The development program is expected to last approximately sixty months but may be shorter or longer.   

The primary benefit of the arrangement to Invitae is preferred pricing on the Program Products. Each Program Product will 
have a preferential pricing period, which will not exceed four years from the date of the first delivery of that Program Product 
(“Preferential Pricing Period”). During the Preferential Pricing Period for each Program Product, we are obligated to sell the 
Program Product at a substantial discount to Invitae until a multiple of the contribution received from Invitae is repaid. For 
a specified period after the end of the Preferential Pricing Period, we have arranged to sell the Program Product to Invitae 
at  a  higher  price,  as  determined  by  a  formula,  than  the  price  during  the  Preferential  Pricing  Period  (“Extended  Pricing 
Period”).  The Extended Pricing Periods will terminate early if Invitae does not meet certain volume minimums. 

We and Invitae may terminate the Development Agreement if the other party remains in material breach of the Development 
Agreement following a cure period to remedy the material breach and certain other circumstances by each party, including 
circumstances  where  Invitae  may  terminate  for  delays,  intellectual  property  concerns,  our  change  in  control,  or  without 
cause.  

In certain termination circumstances, (i) we will be obligated to refund all or a portion of the development costs advanced 
by Invitae and/or (ii) we will owe Invitae a share of the revenue that may be generated from the sale of the Program Products 
to third parties if and when they are commercialized, until such time as Invitae has recouped the amounts paid to us, and 
in certain circumstances, a mutually agreed return.   

We have incurred and expect to incur significant development costs over the duration of the Development Agreement. There 
can be no assurances that the development program will be successful or that the Program Products will become ready for 
commercial sale. 

The  contract  is  accounted  for  in  accordance  with  Accounting  Standards  Codification  (“ASC”)  Topic  606,  Revenue  from 
Contracts  with  Customers  as  the  primary  benefit  from  the  arrangement  to  Invitae  is  the  ability  to  procure  the  Program 
Products during  the  Preferential  Pricing  Period  at  substantial  discounts.  Invitae  is  not  expected  to  substantially  benefit 
from  the  intellectual  property  developed  under  the  arrangement,  or  benefit  from  other  goods  or  services  during  the 
development period.  

We will recognize proportionate amounts of the material right in revenue as the performance obligations are satisfied, which 
is when Invitae places purchase orders for Program Products and the associated goods or services are delivered. Discounts 
that  are  not  expected  to  be  used  will  be  recognized  consistent  with  the  guidance  in  Topic  606  relating  to  breakage,  in 
proportion to the expected purchases by Invitae. Any remaining unused discounts will be recognized when they expire.  

All amounts received from Invitae are initially deferred and accumulated in deferred revenue, non-current. As of December 
31,  2021,  we  have  recognized  payments  received  from  Invitae  of  $23.5  million  in  deferred  revenue,  non-current,  on  the 
Consolidated Balance Sheet.  

Costs incurred to develop the Program Products are research and development costs and are expensed as incurred. There 
were no capitalized origination or fulfilment costs related to the arrangement with Invitae that are eligible to be capitalized.  

NOTE 4. TERMINATION OF MERGER WITH ILLUMINA 

On November 1, 2018, we entered into an Agreement and Plan of Merger (as amended, the “Illumina Merger Agreement”) 
with Illumina, Inc. (“Illumina”) and FC Ops Corp., a wholly owned subsidiary of Illumina (“Illumina Merger Sub”). On January 
2,  2020,  we,  Illumina  and  Illumina  Merger  Sub,  entered  into  an  agreement  to  terminate  the  Merger  Agreement  (the 
“Termination Agreement”).  

82 

 
 
Continuation Advances from Illumina 

As part of the Termination Agreement, Illumina paid us cash payments (“Continuation Advances”) of $18.0 million during 
the fourth quarter of 2019 and $34.0 million during the first quarter of 2020. We recorded the $34.0 million and $18.0 million 
as non-operating income in the Consolidated Statements of Operations and Comprehensive (Loss) Income for the years 
ended December 31, 2020 and 2019, respectively.  

Up to the full $52.0 million of Continuation Advances paid to us were repayable without interest to Illumina if, within two 
years of March 31, 2020, we entered into, or consummated a Change of Control Transaction or raised at least $100 million 
in a single equity or debt financing (that may have multiple closings), with the amount repayable dependent on the amount 
raised by us.  

Resulting from the issuance and sale of $900 million of 1.50% Convertible Senior Notes due February 15, 2028, $52.0 million 
of Continuation Advances were paid without interest to Illumina in February 2021 and recorded a non-operating expense in 
the  Consolidated  Statements  of  Operations  and  Comprehensive  (Loss)  Income  for  the  year  ended  December  31,  2021. 
Please  refer  to  Note  1.  Organization  and  Significant  Accounting  Policies  for  the  accounting  treatment  of  the  Continuation 
Advances. 

Reverse Termination Fee from Illumina 

As part  of  the  Termination  Agreement,  Illumina  paid us  a  $98.0  million termination  fee  (the  “Reverse  Termination  Fee”), 
from  which  we  paid  our  financial  advisor  associated  fees  of  $6.0  million  in  April  2020.  Pursuant  to  the  Termination 
Agreement, in the event that, on or prior to September 30, 2020, we entered into a definitive agreement providing for, or 
consummated, a Change of Control Transaction, then we may have been required to repay the Reverse Termination Fee 
(without interest) to Illumina in connection with the consummation of such Change of Control Transaction. As indicated in 
ASC 450, Contingencies, a gain contingency usually is not recognized in the financial statements until the period in which 
all contingencies are resolved and the gain is realizable. As such, we deferred the gain from the Reverse Termination Fee 
from Illumina until the date when the associated contingency lapsed. On October 1, 2020, the contingency clauses lapsed 
and we recorded the $98.0 million as a part of non-operating income in the fourth quarter of 2020. 

NOTE 5. FINANCIAL INSTRUMENTS  

Fair Value of Financial Instruments 

Fair value is the exchange price that would be received to sell an asset or paid to transfer a liability in an orderly transaction 
between market participants at the measurement date.  

The fair value hierarchy established under GAAP requires an entity to maximize the use of observable inputs and minimize 
the use of unobservable inputs when measuring fair value. The three levels of inputs that may be used to measure fair value 
are as follows:  

•  Level 1: quoted prices in active markets for identical assets or liabilities; 

•  Level 2: inputs  other than  Level 1 that are observable, either directly or indirectly, such as quoted prices in 
active  markets  for  similar  assets  or  liabilities,  quoted  prices  for  identical  or  similar  assets  or  liabilities  in 
markets that are not active, or other inputs that are observable or can be corroborated by observable market 
data for substantially the full term of the assets or liabilities; and 

•  Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the 

fair value of the assets or liabilities. 

We consider an active market as one in which transactions for the asset or liability occurs with sufficient frequency and 
volume to provide pricing information on an ongoing basis. Conversely, we view an inactive market as one in which there 
are few transactions for the asset or liability, the prices are not current, or price quotations vary substantially either over 

83 

 
  
time or among market makers. Where appropriate, our non-performance risk, or that of our counterparty, is considered in 
determining the fair values of liabilities and assets, respectively.  

We classify our cash deposits and money market funds within Level 1 of the fair value hierarchy because they are valued 
using bank balances or quoted market prices. We classify our investments as Level 2 instruments based on market pricing 
and other observable inputs. We did not classify any of our investments within Level 3 of the fair value hierarchy. 

Assets and liabilities measured at fair value are classified in their entirety based on the lowest level input that is significant 
to the fair value measurement. Our assessment of the significance of a particular input to the entire fair value measurement 
requires management to make judgments and consider factors specific to the asset or liability.  

The  carrying  amount  of  our  accounts  receivable,  prepaid  expenses,  other  current  assets,  accounts  payable,  accrued 
expenses and other liabilities, current, approximate fair value due to their short maturities.  

Assets and Liabilities Measured at Fair Value on a Recurring Basis 

The following table sets forth the fair value of our financial assets and liabilities that were measured on a recurring basis 
as of December 31, 2021 and December 31, 2020 respectively: 

 —   

Level 1 

 —   
 —   

(in thousands) 
Assets 
Cash and cash equivalents: 
Cash and money market funds  $  327,315     $ 
Commercial paper  
U.S. government & agency 
securities 
U.S. Treasury security 
Total cash and cash 
equivalents  
Investments: 
Commercial paper  
Corporate debt securities  
U.S. government & agency 
securities 
Total investments  
Short-term restricted cash: 
Cash  
Long-term restricted cash: 
Cash  
Total assets measured at fair 
value  

   327,315    

 4,592      

 —   
 —   

 —   
 —   

 500      

December 31, 2021 
Level 3 
Level 2 

Total 

Level 1 

December 31, 2020 
Level 3 

  Level 2 

Total 

 —    $ 

   133,185    

 —  $   327,315    $ 
 —    

 133,185   

 43,040   $ 
 —    

 —  $ 

 32,537   

 —    $ 
 —   

 43,040    
 32,537    

 225    
 —   

 —    
 —    

 225   
 —  

 —    
 —    

 170   
 5,864   

 —   
 —   

 170    
 5,864    

   133,410    

   187,632    
 8,968    

   387,075    
   583,675    

 —    

 460,725  

 43,040     

 38,571   

 —   

 81,611    

 —    
 —    

 187,632   
 8,968   

 —      112,644   
 17,456   
 —    

 —   
 —   

   112,644    
 17,456    

 —    
 —    

 387,075   
 583,675  

 —      107,103   
 —      237,203   

 —   
 —   

   107,103    
   237,203    

 —     

 —     

 —   

 500   

 836    

 —   

 4,592   

 3,500    

 —   

 —   

 —     

 836    

 —     

 3,500    

$  332,407     $   717,085     $ 

 —  $ 

1,049,492    $ 

 47,376   $  275,774   $ 

 —    $   323,150    

Liabilities 
Continuation advances  
Contingent consideration 
Total liabilities measured at 
fair value  

$ 

$ 

 —    $ 
 —     

 —    $ 
 —     

 —  $ 

 —   $ 

 169,717    

 169,717   

 —  $ 
 —   

 —  $ 
 —   

 —    $ 
 —     

 —    $ 

 —    $   169,717   $   169,717    $ 

 —  $ 

 —  $ 

 —    $ 

 —  
 —  

 —  

We classify contingent consideration, which was incurred in connection with the acquisition of Omniome, within Level 3 as 
factors used to develop the estimate of fair value include unobservable inputs that are not supported by market activity 
and are significant to the fair value.  

84 

 
 
   
 
 
 
 
 
 
     
 
 
 
     
   
 
 
   
 
 
   
 
 
 
 
 
 
     
 
 
 
     
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
  
 
   
 
   
 
  
 
   
 
  
 
   
 
   
 
  
 
   
 
   
 
  
 
   
 
  
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
   
 
   
 
    
  
 
    
  
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
   
 
   
 
  
 
   
 
  
 
   
 
   
 
 
 
  
 
   
 
   
 
  
 
   
 
  
 
   
 
   
 
 
 
 
 
 
     
     
   
  
 
   
   
     
   
 
   
 
   
 
    
  
 
    
  
 
   
 
   
 
 
On  a  quarterly  basis,  we  estimate  the  fair  value  of  the  contingent  consideration  liability  by  discounting  the  probability-
weighted outcomes to present value using an estimate of our borrowing rate and the risk-free rate. The potential outcomes 
of  milestone  achievement  dates  are  within  the  period  from  December  31,  2022  to  June  30,  2025.  A  decrease  in  the 
probability of an earlier scenario within this range would result in a decrease in the fair value of the liability.  The discount 
rates used are the sum of the U.S. risk-free rate and the estimated subordinated credit spread for B- and B credit rating, 
which  ranges from 4.8% to 5.5%. Changes in our estimated subordinated  credit spread can result in changes in the fair 
value of the contingent consideration liability, where a lower credit spread may result in an increased liability valuation. 

Changes in the estimated fair value of the contingent consideration liability for the year ended December 31, 2021 were as 
follows: 

(in thousands) 
Beginning balance as of January 1, 2021 
Acquisition of Omniome 
Change in estimated fair value 
Ending balance as of December 31, 2021 

Level 3 

 - 
 168,574 
 1,143 
 169,717 

Changes to the fair value are recorded as the Change in fair value of contingent consideration in the Consolidated Statement 
of Operations and Comprehensive (Loss) Income. 

As of December 31, 2020, we classified the Continuation Advances, which were incurred in connection with the Illumina 
Merger Agreement and were subject to repayment under certain circumstances, as a financial liability and were reported at 
fair value. The estimated fair value of the liability related to the Continuation Advances was determined using Level 3 inputs, 
or significant unobservable inputs. Management assessed the fair value of this financial instrument to be zero at December 
31, 2020. 

We were first approached by SB Northstar LP during the quarter ended March 31, 2021 regarding a potential convertible 
debt  transaction.    As  discussed  further  below  in  Note  7.  Convertible  Senior  Notes,  in  February  2021,  we  entered  into  an 
investment agreement with SB Northstar LP for the issuance and sale of $900 million of 1.50% Convertible Senior Notes 
due  February  15,  2028.  As  a  result,  $52.0  million  of  Continuation  Advances  were  repaid  without  interest  to  Illumina  in 
February 2021 and recorded as a non-operating expense in the Consolidated Statements of Operations and Comprehensive 
(Loss) Income for the year ended December 31, 2021. There was no further liability exposure for Continuation Advances as 
of December 31, 2021.   

For  the  year  ended  December  31,  2021,  there  were  no  transfers  between  Level  1,  Level  2,  or  Level  3  assets  or  liabilities 
reported  at  fair  value  on  a  recurring  basis  and  our  valuation  techniques  did  not  change  compared  to  the  prior  year.  As 
discussed above, we recorded a contingent consideration liability in connection with our acquisition of Omniome during 
the year ended December 31, 2021. 

85 

 
 
 
 
 
 
Cash, Cash Equivalents and Investments 

The following table summarizes our cash, cash equivalents and investments as of December 31, 2021 and 2020: 

(in thousands) 
Cash and cash equivalents: 
Cash and money market funds 
Commercial paper  
U.S. government & agency securities 
Total cash and cash equivalents  

Investments: 
Commercial paper  
Corporate debt securities  
U.S. government & agency securities 

Total investments  

Total cash, cash equivalents and investments  

Short-term restricted cash: 
Cash  
Long-term restricted cash: 
Cash  

(in thousands) 
Cash and cash equivalents: 
Cash and money market funds 
Commercial paper 
U.S. government & agency securities 
U.S. Treasury security 

Total cash and cash equivalents  

Investments: 
Commercial paper  
Corporate debt securities  
U.S. government & agency securities 

Total investments  

Total cash, cash equivalents and investments  

Short-term restricted cash: 
Cash  
Long-term restricted cash: 
Cash  

Amortized 
 Cost  

As of December 31, 2021  
Gross 
Gross 
unrealized 
unrealized 
losses  
gains  

 327,316    $ 
 133,190     
 225     
 460,731     

 187,705     
 8,964     
 388,088     
 584,757     
 1,045,488    $ 

 — 
 — 
 — 
 — 

 — 
 9 
 1 
 10 
 10 

  $ 

  $ 

 —    $ 
 (5)     
 —     
 (5)     

 (73)     
 (5)     
 (1,014)     
 (1,092)     
 (1,097)    $ 

Fair 
Value  

 327,316 
 133,185 
 224 
 460,725 

 187,632 
 8,968 
 387,075 
 583,675 
 1,044,400 

 500    $ 

 — 

  $ 

 —    $ 

 500 

 4,592    $ 

 — 

  $ 

 —    $ 

 4,592 

Amortized 
 Cost  

As of December 31, 2020  
Gross 
Gross 
unrealized 
unrealized 
losses  
gains  

 43,040    $ 
 32,538     
 170     
 5,864     
 81,612     

 112,648     
 17,360     
 107,109     
 237,117     
 318,729    $ 

 — 
 — 
 — 
 — 
 — 

 4 
 96 
 6 
 106 
 106 

  $ 

  $ 

 —    $ 
 (1)     
 —     
 —     
 (1)     

 (8)     
 —     
 (12)     
 (20)     
 (21)    $ 

Fair 
Value  

 43,040 
 32,537 
 170 
 5,864 
 81,611 

 112,644 
 17,456 
 107,103 
 237,203 
 318,814 

 836    $ 

 — 

  $ 

 —    $ 

 836 

 3,500    $ 

 — 

  $ 

 —    $ 

 3,500 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

The  following  table  summarizes  the  contractual  maturities  of  our  cash  equivalents  and  available-for-sale  investments, 
excluding money market funds, as of December 31, 2021: 

(in thousands) 
Due in one year or less  
Due after one year through 5 years  

Total investments  

Fair Value 

 595,063 
 122,022 
 717,085 

$ 

$ 

86 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
     
 
 
     
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
     
 
 
     
 
 
 
     
 
 
 
 
 
 
 
 
 
Actual maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations 
without call or prepayment penalties. 

NOTE 6. BALANCE SHEET COMPONENTS  

Short-term restricted cash  

As of December 31, 2021, the short-term restricted cash balance of $0.5 million was comprised of security deposits for the 
credit cards of employees. As of December 31, 2020, the short-term restricted cash balance of $0.8 million was comprised 
of $0.5 million for a customer deposit and $0.3 million for a security deposit for the credit cards of employees.  

In connection with the acquisition of Omniome in September 2021, we acquired $0.2 million of short-term restricted cash 
consisting of a security deposit for credit cards of Omniome employees. 

Inventory 

As of December 31, 2021 and 2020, our inventory consisted of the following components:  

(in thousands) 
Purchased materials 
Work in process 
Finished goods 
Inventory 

Property and Equipment, Net 

December 31,  

2021 

2020 

$ 

$ 

 7,993 
 8,611 
 7,995 
 24,599 

  $ 

  $ 

As of December 31, 2021 and 2020, our property and equipment, net, consisted of the following components:  

(in thousands) 
Laboratory equipment and machinery  
Leasehold improvements 
Computer equipment 
Software 
Furniture and fixtures 
Construction in progress 

Less: Accumulated depreciation  
Property and equipment, net  

December 31, 

2021 

2020 

$ 

$ 

 31,534    $ 
 31,114   
 15,059   
 5,578   
 3,202   
 2,303   
 88,790   
 (56,286)   

 32,504    $ 

 3,531 
 6,651 
 4,048 
 14,230 

 24,948 
 29,931 
 12,400 
 4,940 
 2,434 
 137 
 74,790 
 (49,891) 
 24,899 

Depreciation expense during the years ended December 31, 2021, 2020 and 2019 was $7.2 million, $6.4 million and $7.3 
million, respectively.  

Long-term restricted cash  

For our facility located at 1305 O’Brien Drive, Menlo Park, California (the “O’Brien Lease”), we were required to establish a 
letter of credit for the benefit of the landlord and to submit $4.5 million as a deposit for the letter of credit in October 2015. 
Subsequently, pursuant to the terms of the O’Brien Lease, beginning on May 1, 2019, the amount of the letter of credit was 
reduced by $0.5 million each year thereafter on May 1. As such, $3.0 million and $3.5 million was recorded in long-term 
restricted cash related to the O’Brien Lease in the Consolidated Balance Sheets as of December 31, 2021 and December 31, 
2020, respectively.  

87 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In connection with the acquisition of Omniome in September 2021, we acquired $1.6 million of long-term restricted cash 
related to a letter of credit established for a facility lease. 

Goodwill and intangible assets 

Goodwill 

Goodwill arises from business combinations and represents the excess of the purchase price over the fair value of the net 
assets  and  other  identifiable  intangible  assets  acquired.  The  fair  values  of  net  tangible  assets  and  intangible  assets 
acquired  are  based  upon  preliminary  valuations  and  our  estimates  and  assumptions  are  subject  to  change  within  the 
measurement period (potentially up to one year from the acquisition date). 

The following table presents the changes in the carrying amount of goodwill for the periods indicated (in thousands): 

Wa 

Balance as of December 31, 2020 
Acquisition of Omniome 
Acquisition of Circulomics 
Balance as of December 31, 2021 

Acquired Intangible Assets 

$ 

$ 

 - 
 390,665 
 19,309 
 409,974 

Intangible assets include acquired in-process research and development (IPR&D) of $400 million as a result of the Omniome 
acquisition in September 2021.  

In addition to IPR&D, we had the following acquired definite-lived intangible assets as of December 31, 2021 (in thousands, 
except years): 

Developed technology 
Customer relationships 

Total 

Estimated   
Useful 
Life 
(in years)   
15 
2 

  $ 

$ 

Gross 

Net 

Carrying 

  Accumulated 

Carrying 

Amount 

 11,000 
 360 
 11,360 

  Amortization  
  $ 

 (306)    $ 
 (75)   
 (381)    $ 

  $ 

Amount 

 10,694 
 285 
 10,979 

Amortization expense of intangibles was $0.4 million for the year ended December 31, 2021. We had no amortization 
expense of intangibles for the years ended December 31, 2020 and 2019. 

The estimated future amortization expense of acquisition-related intangible assets with definite lives is estimated as 
follows (in thousands): 

2022 
2023 
2024 
2025 
2026 
2027 and thereafter 

Total 

$ 

$ 

88 

 913 
 838 
 733 
 733 
 733 
 7,029 
 10,979 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accrued Expenses 

As of December 31, 2021 and 2020, our accrued expenses consisted of the following components:  

(in thousands) 
Salaries and benefits 
Accrued product development costs 
Accrued interest payable 
Inventory accrual 
Warranty 
Accrued professional services and legal fees 
Other  
Accrued expenses  

Deferred Revenue 

December 31, 

2021 

2020 

 25,282   
 1,936   
 5,100   
 108   
 594   
 1,640   
 1,601   
 36,261   

$ 

$ 

 15,261 
 415 
 — 
 218 
 161 
 726 
 569 
 17,350 

$ 

$ 

As  of  December  31,  2021,  we  had  a  total  of  $  36.0  million  of  deferred  revenue,  $11.0  million  of  which  was  recorded  as 
deferred revenue, current and primarily relates to deferred service contract revenues to be recognized over the next year 
and  the  remaining  $25.0  million  was  recorded  as  deferred  revenue,  non-current.  Of  the  deferred  revenue,  non-current 
balance,  $23.5  million  relates  to  payments  received  under  the  Invitae  collaboration  and  $1.5  million  primarily  relates  to 
deferred service contract revenues and is scheduled to be recognized in the next 5 years. Revenue recorded in the year 
ended December  31,  2021  includes $8.6  million  of  previously  deferred  revenue  that  was  included  in  “Deferred  revenue, 
current” as of December 31, 2020. Contract assets as of December 31, 2021 and December 31, 2020 were not material. 

As of December 31, 2021, we had a total of $0.7 million of deferred commissions included in “Prepaid expenses and other 
current assets” which is recognized as the related revenue is recognized. Additionally, as a practical expedient, we expense 
costs to obtain a contract as incurred if the amortization period would have been a year or less. 

Term Loans 

In connection with the acquisition of Omniome, we acquired $1.3 million in short-term debt and $3.0 million in long-term 
debt relating to a term loan facility that Omniome obtained in April 2020. Borrowings on the term loan facility were used to 
fund Omniome’s purchases of equipment, which serves as collateral. Each term loan has a term of 43 months and bears a 
fixed interest rate of approximately 17% annually. The fee for the elective option to prepay all, but not less than all, of the 
borrowed amounts at any time after the 24th month and before the 43rd month after the commencement date, is 4% of the 
outstanding loan balance. Payments are made in equal monthly installments including principal and interest.  

As of December 31, 2021, the carrying value of term loans outstanding was $3.9 million. The related long-term portion of 
$2.3 million was recorded as part of “Other liabilities, non-current” and the short-term portion of $1.6 million was recorded 
as part of “Other liabilities, current” on the Consolidated Balance Sheet. The interest expense was $0.2 million for the year 
ended December 31, 2021, which was included as part of interest expense in the Consolidated Statement of Operations and 
Comprehensive (Loss) Income. 

As of December 31, 2021, the future principal payments remaining on term loans was the following: 

(in thousands) 

2022 

2023 

2024 

Total 

 1,608 

 1,842 

 490 

 3,940 

$ 

$ 

89 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other liabilities, current 

As of December 31, 2021 and 2020, our Other liabilities, current consisted of the following components:  

(in thousands) 
Accrued ESPP 
Other  
Other liabilities, current 

NOTE 7. CONVERTIBLE SENIOR NOTES 

December 31, 

2021 

2020 

$ 

$ 

 3,598    $ 
 2,161   
 5,759    $ 

 2,037 
 2,482 
 4,519 

On February 9, 2021, we entered into an investment  agreement (the “Investment Agreement”) with SB Northstar LP (the 
“Purchaser”), a subsidiary of SoftBank Group Corp., relating to the issuance and sale to the Purchaser of $900 million in 
aggregate principal amount of our 1.50% Convertible Senior Notes (the “Notes”). The Notes were issued on February 16, 
2021. 

The Notes are governed by an indenture (the “Indenture”) between the Company and U.S. Bank National Association, as 
trustee. The Notes bear interest at a rate of 1.50% per annum. Interest on the Notes is payable semi-annually in arrears on 
February 15 and August 15 and commenced on August 15, 2021. The Notes will mature on February 15, 2028, subject to 
earlier conversion, redemption or repurchase. 

The Notes are convertible at the option of the holder at any time until the second scheduled trading day prior to the maturity 
date, including in connection with a redemption by the Company. The Notes are convertible into shares of our common 
stock based on an initial conversion rate of 22.9885 shares of common stock per $1,000 principal amount of the Notes 
(which is equal to an initial conversion price of $43.50 per share), in each case subject to customary anti-dilution and other 
adjustments as a result of certain extraordinary transactions. Upon conversion of the Notes, we may elect to settle such 
conversion obligation in shares, cash or a combination of shares and cash. 

On or after February 20, 2026, the Notes will be redeemable by the Company in the event that the closing sale price of our 
common stock has been at least 150% of the conversion price then in effect for at least 20 trading days (whether or not 
consecutive) during any 30 consecutive trading day period (including the last trading day of such period) ending on, and 
including, the trading day immediately preceding the date on which we provide the redemption notice at a redemption price 
of 100% of the principal amount of such Notes, plus accrued and unpaid interest up to, but excluding, the redemption date. 

With certain exceptions, upon a change of control of the Company or the failure of our common stock to be listed on certain 
stock  exchanges  (a  “Fundamental  Change”),  the  holders  of  the  Notes  may  require  that  we  repurchase  all  or  part  of  the 
principal amount of the Notes at a purchase price of par plus unpaid interest up to, but excluding, the maturity date. 

The Indenture includes customary “events of default,” which may result in the  acceleration of the maturity of the Notes 
under the Indenture. The Indenture also includes customary covenants for convertible notes of this type. 

To the extent we elect, the sole remedy for an event of default relating to our failure to comply with certain of our reporting 
obligations shall, for the first 360 calendar days after the occurrence of such an event of default, consist exclusively of the 
right to receive additional interest on the Notes at a rate equal to (i) 0.25% per annum of the principal amount of the Notes 
outstanding for each day during the first 180 calendar days of the 360-day period after the occurrence of such an event of 
default during which such event of default is continuing (or, if earlier, the date on which such event of default is cured or 
waived) and (ii) 0.50% per annum of the principal amount of the Notes outstanding for each day from, and including, the 
181st calendar day to, and including, the 360th calendar day after the occurrence of such an event of default during which 
such event of default is continuing (or, if earlier, the date on which such event of default is cured or waived as provided for 
in the Indenture). On the 361st day after such event of default (if the event of default relating to our failure to comply with 
its obligations is not cured or waived prior to such 361st day), the Notes shall be subject to acceleration as provided for in 
the Indenture. 

90 

 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
The notes are accounted for in accordance with the authoritative guidance for convertible debt instruments that may be 
settled in cash upon conversion. Under ASU 2020-06, the guidance requires that debt with an embedded conversion feature 
is  accounted  for  in  its  entirety  as  a  liability  and  no  portion  of  the  proceeds  from  the  issuance  of  the  convertible  debt 
instrument  is  accounted  for  as  attributable  to  the  conversion  feature  unless  the  conversion  feature  is  required  to  be 
accounted  for  separately  as  an  embedded  derivative  or  the  conversion  feature  results  in  a  substantial  premium.  The 
conversion feature of the Notes is not accounted for as an embedded derivative because it is considered to be indexed to 
our common stock, and the Notes were not issued at a premium; therefore, the Notes are accounted for in their entirety as 
a  liability.    Because  we  may  elect  to  settle  any  conversions  entirely  in  shares,  and  because  settlement  in  shares  is  the 
default settlement method, the liability is classified as non-current.  

The  requirement  to  repurchase  the  Notes  including  unpaid  interest  to  the  maturity  date  in  the  event  of  a  Fundamental 
Change  is  considered  a  put  option  for  certain  periods  requiring  bifurcation  under  ASC  815  –  Derivatives  and  Hedging. 
However,  given  the  low  probability  of  a  Fundamental  Change  occurring  during  the  applicable  periods,  the  value  of  the 
embedded derivative is immaterial. 

The additional interest feature in the event of our failure to comply with certain reporting obligations is also considered an 
embedded derivative requiring bifurcation under ASC 815. However, due to the nature and terms of the reporting obligations, 
the value of the embedded derivative is immaterial. 

We incurred issuance costs related to the Notes of approximately $4.5 million, which were recorded as debt issuance cost 
and are presented as a reduction to the Notes on our Consolidated Balance Sheets and are amortized to interest expense 
using the effective interest method over the term of the Notes, resulting in an effective interest rate of 1.6%.  

As of December 31, 2021, the net carrying amount of the liability for the Notes is recorded as convertible senior notes, net 
in the Consolidated Balance Sheets as follows (in thousands): 

Principal amount 
Unamortized debt issuance costs 
Net carrying amount 

$ 

$ 

For the year ended December 31, 2021, interest expense for the Notes was as follows (in thousands): 

Contractual interest expense 
Amortization of debt issuance costs 
Total interest expense 

$ 

$ 

 900,000 
 (3,933) 
 896,067 

 11,812 
 532 
 12,344 

As of December 31, 2021, the estimated fair value (Level 2) of the Notes was $787.5 million. The fair value of the Notes is 
estimated using a pricing model that is primarily affected by the trading price of our common stock and market interest 
rates. 

NOTE 8. COMMITMENTS AND CONTINGENCIES  

Leases 

We record operating lease right-of-use assets and liabilities on our Consolidated Balance Sheets for all leases with a term 
of more than 12 months. In connection with the acquisition of Omniome, we acquired $18.1 million in right-of-use assets 
and liabilities on our Consolidated Balance Sheets. The operating lease right-of-use assets and liabilities are calculated as 
the  present  value  of  remaining  minimum  lease  payments  over  the  remaining  lease  term  using  our  estimated  secured 
incremental borrowing rates at the commencement date. Lease payments included in the measurement of the lease liability 
comprise the fixed rent per the term of the Lease. All of our leases are operating leases. Lease payments comprise the base 
rent per the term of the Lease. Lease expense for these leases is recognized on a straight-line basis over the lease term, 
with  variable  lease  payments,  such  as  common  area  maintenance  fees,  recognized  in  the  period  those  payments  are 
incurred. 

91 

 
 
 
 
 
 
 
 
 
 
 
 
  
We often have options to renew lease terms for buildings. For the O’Brien Lease, the renewal option is 5 years and the rent 
will be based on fair market value at the time of renewal and was not included in the lease term. In addition, certain lease 
arrangements  may  be  terminated  prior  to  their  original  expiration  date  at  our  discretion.  We  evaluate  renewal  and 
termination options at the lease commencement date to determine if we are reasonably certain to exercise the option on 
the basis of economic factors.  

The following table presents information as to the amount and timing of cash flows arising from our operating leases as of 
December 31, 2021: 

Maturity of Lease Liabilities 
Years ending December 31, 
2022 
2023 
2024 
2025 
2026 
Thereafter 
Total undiscounted operating lease payments 
Less: imputed interest 
Present value of operating lease liabilities  

Balance Sheet Classification 
Operating lease liabilities, current 
Operating lease liabilities, non-current 
Total operating lease liabilities 

$ 

Amount  
(in thousands) 

 11,326 
 11,851 
 12,040 
 12,328 
 12,437 
 9,930 
 69,912 
 (12,232) 
 57,680 

 7,710 
 49,970 
 57,680 

We use our incremental borrowing rate to determine the present value of lease payments, as the implicit rates in our leases 
are not readily determinable. The weighted average discount rate used to measure our operating lease liabilities was 6.7%. 
The weighted average remaining lease term for our operating leases as of December 31, 2021 was 5.7 years. 

Cash Flows 

Cash paid for amounts included in the present value of operating lease liabilities was $8.2 million and $7.2 million for the 
years ended December 31, 2021 and 2020, respectively and were included in operating cash flow.  

Operating Lease Costs 

Operating lease costs were $7.2 million and $6.2 million for the years ended December 31, 2021 and 2020, respectively. For 
both 2021 and 2020 the total lease costs primarily related to our operating leases, but also included immaterial amounts 
for variable leases. 

Contingencies  

We  may  become  involved  in  legal  proceedings,  claims  and  assessments  from  time  to  time  in  the  ordinary  course  of 
business.  We  accrue  liabilities  for  such  matters  when  it  is  probable  that  future  expenditures  will  be  made  and  such 
expenditures can be reasonably estimated. 

92 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Legal Proceedings 

U.S. District Court Proceedings  

On September 26, 2019, Personal Genomics of Taiwan, Inc. (“PGI”) filed a complaint in the U.S. District Court for the District 
of Delaware against us for patent infringement (C.A. No. 19-cv-1810) (the “PGI District Court matter”). The matter from this 
complaint is based on PGI’s U.S. Patent No. 7,767,441 (the “‘441 Patent”). We plan to vigorously defend in this matter. On 
November 20, 2019, we filed our answer to the complaint, denying infringement and seeking a declaratory judgement of 
invalidity of the ‘441 Patent.  

On June 22, 2020, we filed a petition requesting institution of an inter-partes review (IPR) to the Patent Trial and Appeals 
Board (the “Board”) at the United States Patent Office requesting the Board to find a set of claims in the ‘441 Patent invalid. 
On June 27, 2020, we filed a second petition requesting institution of an IPR requesting the Board to find another set of 
claims in the ‘441 Patent invalid. The two petitions (the “PacBio IPR Petitions”) requesting IPRs assert that all of the claims 
relevant  to  the  PGI  complaint  are  invalid.  On  January  19,  2021,  the  Board  ordered  that  both  PacBio  IPR  Petitions  are 
instituted  on  all  grounds  presented.  On  January  18,  2022,  the  Board  issued  decisions  on  the  two  IPRs.    In  one  IPR,  all 
challenged claims were found unpatentable including PGI’s core device claims. In the second IPR, the board did not find 
the disputed claims unpatentable. We are appealing  the decision in the second IPR to the U.S. Court of Appeals for the 
Federal Circuit. 

On August 19, 2020, the court ordered a stay of the PGI District Court matter based on a joint stipulation by the parties 
pending a final written decision on the IPRs. Following the final decision on the IPRs described above, on February 2, 2022, 
the judge ordered that the PGI District Court matter be reopened. We plan to vigorously defend against the remaining claims. 

Proceedings in China 

On May 12, 2020, PGI filed a complaint in the Wuhan Intermediate People’s Court in China alleging infringement of one or 
more claims of China patent No. CN101743321B (the “CN321 Patent”), which is related to the ‘441 Patent.  We were served 
on January 20, 2021 and plan to vigorously defend in this matter.  On November 23, 2020 we filed an Invalidation Petition 
at the China National Intellectual Property Administration (CNIPA) demonstrating the invalidity of the claims in the CN321 
Patent  on  grounds  of  insufficient  disclosure,  and  the  lack  of  support,  essential  technical  features,  clarity,  novelty,  and 
inventiveness. A hearing in the invalidation proceeding at the CNIPA was held on April 29, 2021. On September 2, 2021, the 
CNIPA issued its decision on the Invalidation Petition and determined that all claims (1-61) of the CN321 patent were invalid.  
We have filed a petition with the Wuhan Intermediate People’s court requesting dismissal of the infringement action. On 
December 1, 2021, PGI filed an appeal with the Beijing IP Court, contesting the CNIPA decision.   

Other Proceedings 

From time to time, we may also be involved in a variety of other claims, lawsuits, investigations and proceedings relating to 
securities laws, product liability, patent infringement,  contract disputes, employment and other matters that arise in the 
normal course of our business. In addition, third parties may, from time to time, assert claims against us in the form of 
letters and other communications. We record a provision for contingent losses when it is both probable that a liability has 
been  incurred  and  the  amount  of  the  loss  can  be  reasonably  estimated.  We  currently  do  not  believe  that  the  ultimate 
outcome  of  any  of  the  matters  described  above  is  probable  or  reasonably  estimable,  or  that  these  matters  will  have  a 
material  adverse  effect  on  our  business;  however,  the  results  of  litigation  and  claims  are  inherently  unpredictable. 
Regardless of the outcome, litigation can have an adverse impact on us because of litigation and settlement costs, diversion 
of management resources and other factors. 

Indemnification 

Pursuant to Delaware law and agreements entered into with each of our directors and officers, we may have obligations, 
under certain circumstances, to hold harmless and indemnify each of our directors and officers against losses suffered or 
incurred by the indemnified party in connection with their service to us, and judgements, fines, settlements and expenses 
related to claims arising against such directors and officers to the fullest extent permitted under Delaware law, our bylaws 
and our certificate of incorporation. We also enter and have entered into indemnification agreements with our directors and 

93 

 
officers that may require us to indemnify them against liabilities that arise by reason of their status or service as directors 
or officers, except as prohibited by applicable law. In addition, we may have obligations to hold harmless and indemnify 
third parties involved with our fundraising efforts and their respective affiliates, directors, officers, employees, agents or 
other  representatives  against  any  and  all  losses,  claims,  damages  and  liabilities  related  to  claims  arising  against  such 
parties  pursuant  to  the  terms  of  agreements  entered  into  between  such  third  parties  and  us  in  connection  with  such 
fundraising  efforts.  To  the  extent  that  any  such  indemnification  obligations  apply  to  the  lawsuits  described  above,  any 
associated expenses incurred are included within the related accrued litigation  expense amounts. No additional liability 
associated with such indemnification obligations has been recorded as of December 31, 2021. 

NOTE 9. INCOME TAXES 

We  are  subject  to  income  taxes  in  the  United  States  and  certain  states  in  which  we  operate,  and  we  use  estimates  in 
determining our provisions for income taxes. Significant management judgement is required in determining our provision 
for income taxes, deferred tax assets and liabilities and valuation allowances recorded against net deferred tax assets in 
accordance  with  U.S.  GAAP.  These  estimates  and  judgements  occur  in  the  calculation  of  tax  credits,  benefits,  and 
deductions,  and  in  the  calculation  of  certain  tax  assets  and  liabilities,  which  arise  from  differences  in  the  timing  of 
recognition of revenue and expense for tax and financial statement purposes, as well as the interest and penalties related 
to uncertain tax positions. Significant changes to these estimates may result in an increase or decrease to our tax provision 
in the current or subsequent period. 

We assess all material positions taken in any income tax return, including all significant uncertain positions, in all tax years 
that are still subject to assessment or challenge by relevant taxing authorities. Assessing an uncertain tax position begins 
with the initial determination of the position’s sustainability and is measured at the largest amount of benefit that is greater 
than  50%  likely  of  being  realized  upon  ultimate  settlement.  As  of  each  balance  sheet  date,  unresolved  uncertain  tax 
positions  must  be  reassessed,  and  we  will  determine  whether  the  factors  underlying  the  sustainability  assertion  have 
changed and the amount of the recognized tax benefit is still appropriate. 

We account for Global Intangible Low-taxed Income as a period cost. 

During the years ended December 31, 2021, 2020 and 2019 income (loss) before taxes from U.S. operations were ($275.4) 
million, $28.9 million and ($84.8) million, respectively, and income before taxes from foreign operations was $0.8 million, 
$0.6 million and $0.9 million, respectively.  

Income tax provision (benefit) related to continuing operations differ from the amounts computed by applying the statutory 
income tax rate of 21% to pretax income or loss as follows:  

Statutory tax rate  
State tax rate, net of federal benefit 
Change in valuation allowance  
Tax credits 
Stock-based compensation 
Merger Expenses 
Other 
Total 

Years ended December 31, 

2021 

2020 

2019 

 21.0  % 
 5.5 
 (4.9) 
 2.5 
 10.9 
 (0.9) 
 (0.1) 

 34.0 % 

 21.0  % 
 (8.3) 
 6.3 
 (3.6) 
 (15.2) 
 - 
 (0.2) 

 0.0 % 

 21.0  % 
 4.9 
 (27.5) 
 2.2 
 (0.8) 
 - 
 0.2 
 (0.0) % 

94 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
   
   
 
   
   
 
   
   
 
   
   
 
   
   
 
 
 
 
Deferred income taxes reflect the net tax effects of loss and credit carry forwards and temporary differences between the 
carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. 
Significant components of our deferred tax assets for federal and state income taxes are as follows (in thousands):  

Deferred tax assets: 
Net operating loss carryforwards 
Research and development credits  
Accruals and reserves 
Stock-based compensation 
ASC 842 Operating lease liability 
Total deferred tax assets  
Less: Valuation allowance 
Total deferred tax assets: 
Intangibles 
Fixed assets 
ASC 842 Operating lease right-of-use assets 
Total deferred tax liabilities 
Net deferred tax assets  

December 31, 

2021 

2020 

$ 

$ 

 378,035   
 60,672   
 10,822   
 12,838   
 13,105   
 475,472   
 (366,940)   
 108,532   
 (97,345)   
 (1,523)   
 (10,502)   
 (109,370)   
 (838)   

$ 

$ 

 233,225 
 49,179 
 6,337 
 9,717 
 9,870 
 308,328 
 (300,505) 
 7,823 
 — 
 (786) 
 (7,037) 
 (7,823) 
 — 

At December 31, 2021, we maintained a full valuation allowance against all of our deferred tax assets which totaled $366.9 
million,  including  net  operating  loss  carryforwards  and  research  and  development  credits  of  $378.0  million  and  $60.7 
million, respectively. 

A valuation allowance is recorded when it is more likely than not that all or some portion of the deferred income tax assets 
will  not  be  realized.  We  regularly  assess  the  need  for  a  valuation  allowance  against  our  deferred  income  tax  assets  by 
considering both positive and negative evidence related to whether it is more likely than not that our deferred income tax 
assets will be realized. In evaluating our ability to recover our deferred income tax assets within the jurisdiction from which 
they arise, we consider all available positive and negative evidence, including scheduled reversals of deferred income tax 
liabilities, projected future taxable income, tax-planning strategies, and results of recent operations. A deferred income tax 
benefit  of  $93.6  million  for  the  year  ended  December  31,  2021,  is  related  to  the  release  of  the  valuation  allowance  for 
deferred  tax  assets  due  to  the  recognition  of  deferred  tax  liabilities  in  connection  with  the  Omniome  and  Circulomics 
acquisitions. We maintain a valuation allowance on the net deferred tax assets of our U.S. entities as we have concluded 
that it is more likely than not that we will not realize our deferred tax assets. Accordingly, this benefit from income taxes is 
reflected on our Consolidated Statements of Operations and Comprehensive (Loss) Income for the year ended December 
31, 2021.  

For the year ended December 31, 2021, our valuation allowance increased to $366.9 million, primarily because of an increase 
in our net operating losses, credits and acquisition of deferred tax assets that were fully offset by a valuation allowance. 
For the year ended December 31, 2020, our valuation allowance increased to $300.5 million, primarily because of an increase 
in our net operating losses and tax credits offset by a decrease to our stock-based compensation deferred tax asset.  

As  of  December 31,  2021,  we  had  a  net  operating  loss  carryforward  for  federal  income  tax  purposes  of  approximately 
$1,491.3 million, of which $774.9 million will begin to expire in 2024 if not utilized. We had a total state net operating loss 
carryforward of approximately $997.4 million, which are subject to annual expirations. Utilization of some of the federal and 
state  net  operating  loss  and  credit  carryforwards  are  subject  to  annual  limitations  due  to  the  “change  of  ownership” 
provisions  of  the  Internal  Revenue  Code  of  1986  and  similar  state  provisions.  The  annual  limitations  may  result  in  the 
expiration of net operating losses and credits before utilization.  

We have federal credits of approximately $39.1 million, which will begin to expire in 2024 if not utilized and state research 
credits of approximately $36.9 million which have no expiration date. These tax credits are subject to the same limitations 
discussed above.  

95 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
As of December 31, 2021, our total unrecognized tax benefit was $8.3 million.   

A reconciliation of the beginning and ending unrecognized tax benefit balance is as follows (in thousands):  

Balance as of December 31, 2018 

Decrease in balance related to tax positions taken in prior year  
Increase in balance related to tax positions taken during current year  

Balance as of December 31, 2019 

Decrease in balance related to tax positions taken in prior year  
Increase in balance related to tax positions taken during current year  

Balance as of December 31, 2020 

Increase in balance related to tax positions taken in prior year  
Increase in balance related to tax positions taken during current year  

Balance as of December 31, 2021 

$ 

$ 

$ 

$ 

 20,447 
 — 
 1,532 
 21,979 
 (17,255) 
 1,230 
 5,954 
 189 
 2,192 
 8,335 

Our  practice  is  to  recognize  interest  and/or  penalties  related  to  income  tax  matters  in  income  tax  expense.  As  of  both 
December 31, 2021 and 2020, we had no accrued interest or penalties due to our net operating losses available to offset 
any tax adjustment. If total unrecognized tax benefits were realized in the future, it would not result in any tax benefit as 
we currently have a full valuation allowance. We file U.S. federal and various state income tax returns. For U.S. federal and 
state income tax purposes, the statute of limitations currently remains open for the years ending December 31, 2018 to 
present  and  December 31,  2017  to  present,  respectively.  In  addition,  all  of  the  net  operating  losses  and  research  and 
development credit carryforwards that may be utilized in future years may be subject to examination. We are not currently 
under examination by income tax authorities in any jurisdiction. 

On  December  27,  2020,  the  U.S.  government  enacted  the  Consolidated  Appropriations  Act,  2021,  which  enhances  and 
expands  certain  provisions  of  the  CARES  Act.  This  legislative  act  did  not  have  a  material  impact  on  the  Company’s 
consolidated financial results. 

On  March  11,  2021,  the  American  Rescue  Plan  Act  of  2021  (“American  Rescue  Plan”)  was  signed  into  law  to  provide 
additional  relief  in  connection  with  the  ongoing  COVID-19  pandemic.  The  American  Rescue  Plan  includes,  among  other 
things, provisions relating to PPP loan expansion, defined pension contributions, excessive employee remuneration, and 
the repeal of the election to allocate interest expense on a worldwide basis. Under ASC 740, the effects of new legislation 
are recognized upon enactment. Accordingly, the American Rescue Plan is effective beginning in the quarter that includes 
March 11, 2021. These provisions did not have a material impact on the Company’s Consolidated Financial Statements. 

NOTE 10. STOCKHOLDERS’ EQUITY 

Preferred Stock  

Our Certificate of Incorporation, as amended and restated in October 2010 in connection with the closing of our initial public 
offering, authorizes us to issue 1,000,000,000 shares of $0.001 par value common stock and 50,000,000 shares of $0.001 
par value preferred stock. As of December 31, 2021 and 2020, there were no shares of preferred stock issued or outstanding.  

Common Stock  

Common  stockholders  are  entitled  to  dividends  when  and  if  declared  by  our  board  of  directors.  There  have  been  no 
dividends declared to date. The holder of each share of common stock is entitled to one vote.  

Underwritten Public Equity Offerings 

In  August  2020,  we  entered  into  an  underwriting  agreement,  relating  to  the  public  offering  of  19,430,000  shares  of  our 
common stock, $0.001 par value per share, at a price to the public of $4.47 per share. Under the terms of the underwriting 
agreement,  we  also  granted  the  underwriters  a  30-day  option  to  purchase  up  to  an  additional  2,914,500  shares  of  our 
common stock, which was subsequently exercised in full, and the offering including the sale of shares of common stock 

96 

 
 
 
 
 
 
 
 
 
 
 
 
 
  
subject to the underwriters’ option, closed in August 2020. In total, we sold 22.3 million shares of our common stock. We 
paid a commission equal to 6% of the gross proceeds from the sale of shares of our common stock. The total net proceeds 
to us from the offering after deducting the underwriting discount were approximately $93.9 million, excluding approximately 
$0.3 million of offering expenses.  

In November 2020, we entered into an underwriting agreement, relating to the public offering of 6,096,112 shares of our 
common stock, $0.001 par value per share, at a price to the public of $14.25 per share. Under the terms of the underwriting 
agreement, we also granted the underwriters a 30-day option to purchase up to an additional 914,416 shares of our common 
stock, which was subsequently exercised in full, and the offering including the sale of shares of common stock subject to 
the underwriters’ option, closed in November 2020. In total, we sold 7.0 million  shares of our common  stock. We paid a 
commission equal to 6% of the gross proceeds from the sale of shares of our common stock. The total net proceeds to us 
from the offering after deducting the underwriting discount were approximately $93.9 million, excluding approximately $0.3 
million of offering expenses.   

In  total,  for  the  year  ended  December  31,  2020,  we  issued  29.4  million  shares  of  our  common  stock  through  our  two 
underwritten public offerings with an average offering price of $6.40. The total net proceeds to us from the two offerings, 
after deducting the underwriting commission and offering expenses, were approximately $187.2 million.  

Private Placement of Common Stock 

On July 19, 2021, in connection with the Omniome acquisition, we entered into a purchase agreement with certain qualified 
institutional buyers and institutional accredited investors, pursuant to which we agreed to sell an aggregate of 11,214,953 
shares of common stock, at a price of $26.75 per share, for aggregate gross proceeds of approximately $300 million. The 
transaction closed on September 20, 2021. We registered the private placement shares for resale following the closing of 
the merger. 

Equity Plans  

The 2020 Equity Incentive Plan (the “2020 Plan”), the 2020 Inducement Equity Incentive Plan (the “Inducement Plan”) and 
the 2021 adopted Omniome Equity Incentive Plan of Pacific Biosciences of California, Inc. (the “Omniome Plan”) allow for 
the issuance of stock options, restricted units and awards and performance-based awards. 

On August 4, 2020, stockholders approved the 2020 Plan and reserved 11,000,000 shares of our common stock for issuance 
pursuant to equity awards granted under the 2020 Plan. 

On December 2, 2020, the Board of Directors (the “Board”) adopted the Inducement Plan and reserved 2,500,000 shares of 
our  common  stock  for  issuance  pursuant  to  equity  awards  granted  under  the  Inducement  Plan.  On  April  18,  2021  and 
November  22,  2021,  the  Board  amended  the  Inducement  Plan  to  reserve  an  additional  750,000  and  360,000  shares, 
respectively.  

On September 20, 2021, in connection with the acquisition of Omniome, we adopted the Omniome Equity Incentive Plan of 
Pacific Biosciences of California, Inc. (the “Omniome Plan”). Under the Omniome Merger Agreement, each unvested option 
to  purchase  Omniome  common  stock,  granted  under  the  Omniome  Plan  held  by  employees  continuing  with  us,  were 
assumed by PacBio and converted into an option to purchase shares of our common stock. The terms and conditions of 
the converted options are substantially the same (including vesting and exercisability), except that (A) the assumed options 
cover shares of PacBio’s common stock; (B) the number of shares of our common stock subject to the assumed option is 
equal to the product of (i) the number of shares of Omniome common stock subject to the corresponding unvested option, 
multiplied by (ii) the exchange ratio (as defined below), with any resulting fractional share rounded down  to the nearest 
whole share; and (C) the exercise price per share of the assumed options is equal to the quotient of (i) the exercise price 
per share of the corresponding unvested option to purchase shares of Omniome common stock, divided by (ii) the exchange 
ratio (as defined below), with any resulting fractional cent rounded up to the nearest whole cent. The exchange ratio was 
equal to 0.259204639. We reserved 2,494,128 shares of our common stock for issuance pursuant to equity awards under 
the Omniome Plan.  

97 

 
2020 Equity Incentive Plan  

Under the 2020 Plan, with the approval of the Board of Directors or the Compensation Committee of the Board of Directors, 
we may grant equity-based awards, including non-statutory stock options, restricted stock units (“RSUs”), restricted stock, 
stock appreciation rights, performance shares and performance units. Stock options granted under the 2020 Plan may be 
either  incentive  stock  options  (“ISOs”)  within  the  meaning  of  Internal  Revenue  code  Section  422  or  non-qualified  stock 
options (“NSOs”). Stock options under the 2020 Plan may be granted with a term of up to ten years and at prices no less 
than the fair market value of our common stock on the date of grant. To date, stock options granted to existing employees 
generally vest over four years on a monthly basis and stock options granted to new employees vest at a rate of 25% upon 
the first anniversary of the vesting commencement date and 1/48th per month thereafter, in each case, subject to continued 
service with us through the applicable vesting dates. 

2020 Inducement Equity Incentive Plan 

Under the Inducement Plan, with the approval of the Board of Directors or the Compensation Committee of the Board of 
Directors, we may grant equity-based awards, including non-statutory stock options, restricted stock units, restricted stock, 
stock appreciation rights, performance shares and performance units. The terms of the Inducement Plan are substantially 
similar  to  the  2020 Plan,  including  with  respect  to  treatment  of  equity  awards  in  the  event  of  a  “merger”  or  “change  in 
control”  as  defined  under  the  Inducement  Plan,  but  with  such  other  terms  and  conditions  intended  to  comply  with  the 
NASDAQ Inducement Award exception. In accordance with Rule 5635(c)(4) of the NASDAQ Listing Rules, awards under the 
Inducement Plan may only be made to individuals not previously employees or non-employee directors of the Company (or 
following  such  individuals’  bona  fide  period  of  non-employment  with  the  Company),  as  an  inducement  material  to  the 
individuals’ entry into employment with the Company or in connection with a merger or acquisition, to the extent permitted 
by Rule 5635(c)(3) of the NASDAQ Listing Rules. 

As of December 31, 2021, we had 8.1 million shares remaining and available for future issuance under the 2020 Plan, 
Inducement Plan, and the Omniome Plan.  

Stock Options 

Time-based stock options 

The following table summarizes time-based stock option activity for all of our equity compensation plans for the year ended 
December 31, 2021 (in thousands, except per share amounts): 

Outstanding at December 31, 2020 
Granted  
Assumed Omniome options 
Exercised  
Canceled  
Outstanding at December 31, 2021 

Stock Options Outstanding 

Number 
of shares 

Exercise price 

 14,638 
 2,489 
 339 
 (4,766) 
 (541) 
 12,159 

  $ 

  $ 

 1.16 – 20.90    $ 
23.06 – 46.37   
2.05 – 4.90   
1.16 – 15.98   
2.54 – 46.37   
1.16 – 46.37    $ 

Weighted 
average 
exercise price 
 5.53 
 33.78 
 4.43 
 5.31 
 5.25 
 11.38 

The expired options during the year ended December 31, 2021 totaled 0.02 million with exercise prices ranging from $2.54 
to $46.37 per share and a weighted average exercise price per share of $9.80. 

98 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Performance-based stock options 

The following table summarizes performance-based stock option activity for all of our equity compensation plans for the 
year ended December 31, 2021 (in thousands, except per share amounts): 

Outstanding at December 31, 2020 
Granted  
Assumed Omniome options 
Exercised  
Canceled  
Outstanding at December 31, 2021 

Stock Options Outstanding 

Number 
of shares 

Exercise price 

 — 
 — 
 304 
 — 
 — 
 304 

  $ 

  $ 

  $ 

 — 
 — 

4.71 - 4.90   

 — 
 — 
4.71 - 4.90    $ 

Weighted 
average 
exercise price 
 — 
 — 
 4.71 
 — 
 — 
 4.71 

The following table summarizes information with respect to stock options outstanding and exercisable under our equity 
compensation plans at December 31, 2021:  

  Exercise price 
  $ 
  $ 
  $ 
  $ 
  $ 
  $ 
  $ 
  $ 
  $ 

0.00 - 4.64 
4.64 - 9.27 
9.27 - 13.91 
13.91 - 18.55 
 18.55 - 23.19 
23.19 - 27.82 
27.82 - 32.46 
 32.46 - 37.10 
41.73 - 46.37 

Options Outstanding 

Options Exercisable 

Number 

Weighted average 

outstanding 

remaining contractual 

  Weighted average    

Number 

vested 

Weighted average  

(in 000s) 

life (Years) 

exercise price 

(in 000s) 

exercise price 

 3,676   
 5,480   
 702   
 35   
 180   
 320   
 472   
 1,380   
 218   
 12,463   

 5.37 
 5.88 
 6.69 
 8.79 
 9.38 
 9.50 
 9.43 
 9.00 
 9.13 
 6.47 

  $ 
  $ 
  $ 
  $ 
  $ 
  $ 
  $ 
  $ 
  $ 
  $ 

 2.91   
 6.64   
 9.81   
 14.34   
 21.86   
 24.22   
 28.77   
 36.18   
 46.37   
 11.22   

 3,508    $ 
 4,010    $ 
 427    $ 
 14    $ 
 25    $ 
 —    $ 
 52    $ 
 —    $ 
 45    $ 
 8,081    $ 

 2.91 
 6.68 
 9.94 
 14.34 
 20.90 
 — 
 27.90 
 — 
 46.37 
 5.63 

The aggregate intrinsic value of the outstanding and exercisable options presented in the table above totaled $147.9 million 
and $121.4 million, respectively. The aggregate intrinsic value represents the total pretax intrinsic value (i.e., the difference 
between  $20.46,  our  closing  stock  price  on  the  last  trading  day  of  our  fourth  quarter  of  2021  and  the  exercise  price, 
multiplied  by  the  number  of  in-the-money  options)  that  would  have  been  received  by  the  option  holders  had  all  option 
holders exercised their options on December 31, 2021. The aggregate intrinsic value changes at each reporting date based 
on the fair market value of our common stock. The weighted average remaining contractual life for exercisable options is 
5.12 years. 

The  vested  and  expected  to  vest  options  as  of  December  31,  2021  totaled  11,535,217,  with  aggregate  intrinsic  value  of 
$141.9 million, weighted average exercise price per share of $10.46 and weighted average remaining contractual life of 6.28 
years.  

The total intrinsic value of stock options exercised during the years ended December 31, 2021, 2020 and 2019 was $146.1 
million, $63.1 million and $2.6 million, respectively.  

The weighted-average grant-date fair value of all options granted with exercise prices equal to fair market value was $18.36 
in 2021 and $4.14 in 2020 determined  by the Black-Scholes option valuation  method.  No stock options  were granted in 
2019. 

99 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
Time-based RSUs  

Each  RSU  represents  one  equivalent  share  of  our  common  stock  to  be  issued  after  satisfying  the  applicable  continued 
service-based vesting criteria over a specified period. These RSUs vest over four years at a rate of 25% annually. The fair 
value for these RSUs is based on the closing price of our common stock on the date of grant. We measure compensation 
expense for these RSUs at fair value on the date of grant and recognize the expense over the expected vesting period on a 
straight-line basis. The RSUs do not entitle participants to the rights of holders of common stock, such as voting rights, 
until the shares are issued. RSUs that are expected to vest are net of estimated future forfeitures.  

The following table summarizes the time-based RSUs activity for the year ended December 31, 2021 (in thousands, except 
per share amounts):  

RSUs outstanding at December 31, 2020 
RSUs granted 
RSUs released 
RSUs forfeited 
Unvested RSUs outstanding at December 31, 2021 

Performance-based RSUs  

Number 
of shares 

 5,919 
 3,744 
 (1,798) 
 (473) 
 7,392 

  $ 

  $ 

Weighted average 
grant date 
fair value 

 5.25 
 35.33 
 5.13 
 16.68 
 19.78 

The Compensation Committee of the Board of Directors approved awards of RSUs with performance-based vesting under 
the 2010 Plan to certain employees which expired on July 29, 2020. Performance-based RSUs are governed under the 2020 
Plan. 

The following table summarizes the performance-based RSUs activity for the year ended December 31, 2021 (in thousands, 
except per share amounts):  

PSUs outstanding at December 31, 2020 
PSUs granted 
PSUs released 
PSUs forfeited 
Unvested PSUs outstanding at December 31, 2021 

2010 Employee Stock Purchase Plan  

Number 
of shares 

 94 
 — 
 — 
 (94) 
 — 

  $ 

  $ 

Weighted average 
grant date 
fair value 
$                    2.63 
 — 
 — 

 2.63 

 — 

As of December 31, 2021, a total of 21.5 million shares of our common stock have been reserved for issuance under our 
2010  Employee  Stock  Purchase  Plan  (ESPP).    The  ESPP  permits  eligible  employees  to  purchase  common  stock  at  a 
discount  through  payroll  deductions  during  defined  offering  periods.  Each  offering  period  will  generally  consist  of  four 
purchase periods, each purchase period being approximately six months. The price at which the stock is purchased is equal 
to the lower of 85% of the fair market value of the common stock at the beginning of an offering period or at the end of a 
purchase  period.  Each  offering  period  will  generally  end  and  the  shares  will  be  purchased  twice  yearly  on  March  1  and 
September 1. If the stock price at the end of the purchase period is lower than the stock price at the beginning of the offering 
period, that offering period will then be terminated and new offering period comes to place. The ESPP provides for an annual 
increase to the shares available for issuance at the beginning of each fiscal year equal to the lessor of 2% of the common 
shares then outstanding, 4,000,000 shares, or an amount determined by the ESPP’s administrator.  

Pursuant  to  the  terms  of  the  then-in-process  Merger  Agreement  with  Illumina,  offerings  under  our  2010  ESPP  were 
suspended after the completion of the purchase period ended March 1, 2019. After the merger with Illumina was terminated 
in January 2020, we began offerings under the ESPP again starting with the offering period beginning March 1, 2020.  

100 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the years ended December 31, 2021, 2020 and 2019, 1,913,968 shares, 834,677 shares and 1,306,329 shares of common 
stock  were  purchased  under  the  ESPP,  respectively.  As  of  December  31,  2021,  7,810,673  shares  of  our  common  stock 
remain available for issuance under our ESPP.  

Stock-based Compensation  

Total stock-based compensation expense consists of the following (in thousands):  

Cost of revenue 
Research and development 
Sales, general and administrative 
Merger-related expenses - stock-settled 
Merger-related expenses - milestone 

Stock-based compensation 

Merger-related expenses - cash-settled 
Total stock-based compensation expense 

2021 

Years Ended December 31,  
2020 

2019 

$ 

 6,126   $ 

 20,275  
 35,403  
 6,349  
 5,202  
 73,355  
 7,373  
 80,728 

 $ 

$ 

 2,236  
 7,061  
 8,236  
 —  
 —  
 17,533  
 —  
 17,533 

$ 

 $ 

 1,857 
 7,699 
 6,845 
 — 
 — 
 16,401 
 — 
 16,401 

As  of  December  31,  2021  and  2020,  $0.9  million  and  $0.3  million  of  stock-based  compensation  cost  was  capitalized  in 
inventory on our consolidated balance sheets, respectively.  

The tax benefit of stock-based compensation expense was immaterial for the years ended December 31, 2021, 2020 and 
2019.  

Determining Fair Value 

We estimate the fair value of share options granted using the Black-Scholes valuation method and a single option award 
approach. This fair value is then amortized on a straight-line basis over the requisite service periods of the awards, which 
is generally the vesting period. The fair market value of RSU awards granted is the closing price of our shares on the date 
of grant and is generally recognized as compensation expense on a straight-line basis over the respective vesting period. 
For shares purchased under our Employee Stock Purchase Plan, or ESPP, we estimate the grant-date fair value, and the 
resulting stock-based compensation expense, using the Black-Scholes option-pricing model. 

Expected Term - The expected term used in the Black-Scholes valuation method represents the period that the stock options 
are expected to be outstanding and is determined based on historical experience of similar awards, giving consideration to 
the contractual terms of the stock options and vesting schedules. 

Expected Volatility - The expected volatility used in the Black-Scholes valuation method is derived from the implied volatility 
related to our share price over the expected term. 

Expected Dividend - We have never paid dividends on our shares and, accordingly, the dividend yield percentage is zero for 
all periods. 

Risk-Free Interest Rate - The risk-free interest rate used in the Black-Scholes valuation method is the implied yield currently 
available on U.S. Treasury constant maturities issued with a term equivalent to the expected terms. 

Stock Options 

We  estimated  the  fair  value  of  employee  stock  options  using  the  Black-Scholes  option  pricing  model.  The  fair  value  of 
employee stock options is being amortized on a straight-line basis over the requisite service period of the awards. For the 
year ended December 31, 2019, we did not grant any stock options.  

When  determining  the  current  share  prices  underlying  the  stock  options  for  calculating  the  grant-date  fair  value,  we 
reference observable market prices of similar or identical instruments in active markets.  

101 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the years ended December 31, 2021, 2020 and 2019, the fair value of employee stock options was estimated using the 
following weighted average assumptions: 

Expected term in years 
Expected volatility  
Risk-free interest rate  
Dividend yield  
Weighted average grant date fair value per share 

Years Ended December 31,  

2021 
2.1 - 4.6 
67% - 80% 
0.05% – 1.10% 
—   
 $                         15.53  

2020 
5.0 years  
70.7% 
0.3% 
—   

$               7.20  

2019 
—   
—   
—   
—   
—   

Cash received from option exercises for the years ended December 31, 2021, 2020 and 2019 was $25.4 million, $43.9 million 
and $5.9 million, respectively.   

ESPP  

We estimate the fair value of shares to be issued under the ESPP using the Black-Scholes option pricing model. For the 
years ended December 31, 2021, 2020 and 2019, the fair value of shares to be issued under the ESPP was estimated using 
the following assumptions: 

Expected term in years 
Expected volatility  
Risk-free interest rate  
Dividend yield  
Weighted average grant date fair value per share 

2021 
0.5 - 2.0 
67% - 68% 
0.1% - 0.2% 
 — 
    $                  25.07  

Years Ended December 31,  
2020 
0.5 - 2.0 
57% - 71% 
0.1%-1.0% 
—   
  $                    1.87  

2019 
—   
—   
—   
—   
—   

Cash received through the ESPP for the years ended December 31, 2021, 2020 and 2019 was $6.4 million, $2.4 million and 
$2.7 million, respectively.  

As of December 31, 2021, $122.9 million of total unrecognized compensation expense related to stock options, restricted 
stock and ESPP shares was expected to be recognized over a weighted-average period of 2.9 years. 

NOTE 11. NET (LOSS) INCOME PER SHARE 

Basic net (loss) income per share and diluted net (loss) income per share are presented for the three years presented. Basic 
net (loss) income per share is computed by dividing net (loss) income by the weighted average number of shares of common 
stock outstanding during the period. Diluted net (loss) income per share is computed using the weighted average number 
of shares of common stock outstanding and potential shares assuming the dilutive effect of outstanding stock options, 
restricted stock units and common stock issuable pursuant to our ESPP, using the treasury stock method.  

102 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
   
 
 
   
   
 
 
 
 
  
The following table  presents the calculation  of weighted average shares of common stock used in the computations  of 
basic  and  diluted  net  (loss)  income  per  share  amounts  presented  in  the  accompanying  consolidated  statements  of 
operations and comprehensive (loss) income (in thousands, except per share amounts):  

Years Ended December 31, 
2020 

2019 

2021 

Numerator: 

Net (loss) income 

Denominator: 
Basic 

$ 

 (181,223) 

 $ 

 29,403 

 $ 

 (84,134) 

Weighted average shares used in computing basic net income (loss) per 
share 

Basic net (loss) income per share 
Diluted 

 204,136 

 165,187 

$ 

 (0.89)   $ 

 0.18   $ 

 152,527 
 (0.55) 

Weighted average shares used in computing basic net (loss) income per 
share 
Add: weighted average stock options 
Add: weighted average restricted stock units 
Add: weighted average common stock issuable pursuant to our ESPP 
Weighted average shares used in computing diluted net (loss) income per 
share 

Diluted net (loss) income per share 

 204,136 
 —  
 —  
 —  

 165,187 

 6,092    
 2,324    
 1,367    

 152,527 
 — 
 — 
 — 

 204,136 

 174,970 

$ 

 (0.89)   $ 

 0.17   $ 

 152,527 
 (0.55) 

The  following  shares  issuable  upon  conversion  of  convertible  senior  notes,  options  outstanding,  time-based  RSUs, 
performance-based RSUs and ESPP shares to purchase common stock were excluded from the computation of diluted net 
loss per share for the periods presented because the effect of including such shares would have been antidilutive:  

(in thousands) 
Shares issuable upon conversion of convertible senior notes 
Options to purchase common stock  
RSUs with time-based vesting  
RSUs with performance-based vesting  
ESPP shares 

Years Ended December 31, 

2021 

2020 

2019 

 18,026   
 12,463   
 7,392   
 —   
 1,564   

 —   
 4,908   
 100   
 94   
 2,890   

 — 
 22,697 
 1,086 
 138 
 — 

NOTE 12. SEGMENT AND GEOGRAPHIC INFORMATION 

We  are  organized  as,  and  operate  in,  one  reportable  segment:  the  development,  manufacturing  and  marketing  of  an 
integrated  platform  for  genetic  analysis.  Our  chief  operating  decision-maker  is  our  Chief  Executive  Officer.  The  Chief 
Executive  Officer  reviews  financial  information  presented  on  a  consolidated  basis  for  purposes  of  evaluating  financial 
performance and allocating resources, accompanied by information about revenue by geographic regions. Our assets are 
primarily  located  in  the  United  States  of  America  and  not  allocated  to  any  specific  region  and  we  do  not  measure  the 
performance of geographic regions based upon asset-based metrics. Therefore, geographic information is presented only 
for revenue. Revenue by geographic region is based on the ship to address on the customer order. 

A summary of our revenue by geographic location for the years ended December 31, 2021, 2020 and 2019 is as follows: 

(in thousands) 
North America 
Europe (including the Middle East and Africa) 
Asia Pacific 
Total  

2021 

Years Ended December 31, 
2020 

2019 

 64,521    $ 
 30,271      
 35,721  

 130,513    $ 

 37,277    $ 
 19,065      
 22,551  
 78,893    $ 

 44,681 
 19,600 
 26,610 
 90,891 

$ 

$ 

103 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
  
 
    
 
 
  
 
    
 
 
 
 
   
 
  
 
    
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A summary of our revenue by category for the years ended December 31, 2021, 2020 and 2019 is as follows: 

(in thousands) 
Instrument revenue 
Consumable revenue 
Product revenue 

Service and other revenue 

Total revenue 

2021 

Years Ended December 31, 
2020 

2019 

$ 

 61,324    $ 
 52,181      

 113,505  
 17,008  

$ 

 130,513    $ 

 34,282    $ 
 31,142      
 65,424   
 13,469  
 78,893    $ 

 45,126 
 32,616 
 77,742 
 13,149 
 90,891 

104 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
   
 
 
   
 
 
ITEM 9. 

CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE 

None. 

ITEM 9A.  CONTROLS AND PROCEDURES 

Evaluation of Disclosure Controls and Procedures  

Our  management,  with  the  participation  of  our  chief  executive  officer,  our  chief  financial  officer,  and  our  principal 
accounting officer, evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a–15(e) 
and 15d–15(e) of the Exchange Act) as of the end of the period covered by this Annual Report on Form 10–K. Disclosure 
controls and procedures include, without limitation, controls and procedures designed to ensure that information required 
to  be  disclosed  by  a  company  in  the  reports  that  it  files  or  submits  under  the  Exchange  Act  is  accumulated  and 
communicated to our management, including its principal executive and principal financial officers, as appropriate to allow 
timely decisions regarding required disclosure. Management recognizes that any controls and procedures, no matter how 
well  designed  and  operated,  can  provide  only  reasonable  assurance  of  achieving  their  objectives,  and  management 
necessarily applies its judgement in evaluating the cost-benefit relationship of possible controls and procedures. Based on 
this evaluation, our chief executive officer, chief financial officer and our principal accounting officer concluded that our 
disclosure controls and procedures were effective as of the end of the period covered by this report.  

Management’s Report on Internal Control Over Financial Reporting  

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such 
term  is  defined  in  Exchange  Act  Rules  13a-15(f).  Pacific  Biosciences  of  California,  Inc’s  internal  control  over  financial 
reporting is designed to provide reasonable assurance to the Company’s management and board of directors regarding the 
preparation and fair presentation of published financial statements. Because of its inherent limitations, internal control over 
financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can 
provide  only  reasonable  assurance  with  respect  to  financial  statement  preparation  and  presentation.  Management 
assessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 2021. In making 
this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway 
Commission (2013 framework) (the COSO criteria). Based on our assessment, we concluded that, as of December 31, 2021, 
the Company’s internal control over financial reporting was effective based on those criteria. 

Management’s  assessment  of  and  conclusion  on  the  effectiveness  of  internal  control  over  financial  reporting  did  not 
include the internal controls of Omniome, Inc. and Circulomics, Inc., which are included in our 2021 consolidated financial 
statements and constituted 2% of total assets as of December 31, 2021 and approximately 1% of consolidated revenues 
for the year then ended. The Company’s internal control over financial reporting as of December 31, 2021 has been audited 
by  Ernst  &Young  LLP,  the  independent  registered  public  accounting  firm  who  also  audited  the  Company’s  financial 
statements. Ernst &Young’s attestation report on the Company’s internal control over financial reporting appears on page 
106 hereof. 

Changes in Internal Control Over Financial Reporting  

An  evaluation  was  performed  under  the  supervision  and  with  the  participation  of  our  management,  including  our  Chief 
Executive Officer, Chief Financial Officer and Principal Accounting Officer to determine whether any change in our internal 
control over financial reporting occurred during the fiscal quarter ended December 31, 2021 that materially affected, or is 
reasonably likely to materially affect, our internal control over financial reporting. There were no material changes in our 
internal control over financial reporting during the year ended December 31, 2021, that have materially affected, or were 
reasonably likely to materially affect, our internal control over financial reporting.  

105 

 
 
 
 
 
Report of Independent Registered Public Accounting Firm 

To the Stockholders and the Board of Directors of Pacific Biosciences of California, Inc. 

Opinion on Internal Control over Financial Reporting 

We have audited Pacific Biosciences of California, Inc.’s internal control over financial reporting as of December 31, 2021, 
based on criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring 
Organizations of the Treadway Commission (2013 framework) (the COSO criteria). In our opinion, Pacific Biosciences of 
California, Inc. (the Company) maintained, in all material respects, effective internal control over financial reporting as of 
December 31, 2021, based on the COSO criteria. 

As indicated in the accompanying Management’s Report on Internal Control Over Financial Reporting, management’s 
assessment of and conclusion on the effectiveness of internal control over financial reporting did not include the internal 
controls of Omniome, Inc. and Circulomics, Inc., which are included in the 2021 consolidated financial statements of the 
Company and constituted 2% of total assets as of December 31, 2021 and 1% of revenues for the year then ended. Our 
audit of internal control over financial reporting of the Company also did not include an evaluation of the internal control 
over financial reporting of Omniome, Inc. and Circulomics, Inc. 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States) (PCAOB), the 2021 consolidated financial statements of the Company and our report dated February 28, 2022 
expressed an unqualified opinion thereon. 

Basis for Opinion 

The Company’s management is responsible for maintaining effective internal control over financial reporting and for its 
assessment of the effectiveness of internal control over financial reporting included in the accompanying Management’s 
Report on Internal Control Over Financial Reporting. Our responsibility is to express an opinion on the Company’s internal 
control over financial reporting based on our audit. We are a public accounting firm registered with the PCAOB and are 
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the 
applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. 

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and 
perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was 
maintained in all material respects. 

Our audit included obtaining an understanding of internal control over financial reporting, assessing the risk that a 
material weakness exists, testing and evaluating the design and operating effectiveness of internal control based on the 
assessed risk, and performing such other procedures as we considered necessary in the circumstances. We believe that 
our audit provides a reasonable basis for our opinion.  

Definition and Limitations of Internal Control Over Financial Reporting 

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the 
reliability of financial reporting and the preparation of financial statements for external purposes in accordance with 
generally accepted accounting principles. A company’s internal control over financial reporting includes those policies 
and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the 
transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are 
recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting 
principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of 
management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely 
detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the 
financial statements. 

106 

 
 
 
 
 
 
 
 
 
 
 
 
 
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. 
Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become 
inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may 
deteriorate. 

/s/ Ernst & Young LLP 

Redwood City, California  
February 28, 2022 

107 

 
 
 
 
 
 
 
ITEM 9B.  OTHER INFORMATION 

None. 

ITEM 9C.  DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS 

Not applicable. 

108 

 
 
ITEM 10.  DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE  

PART III 

Information responsive to this item is incorporated herein by reference to our definitive proxy statement with respect to 
our 2022 Annual Meeting of Stockholders to be filed with the SEC within 120 days after the end of the fiscal year covered 
by this Annual Report on Form 10-K.  

ITEM 11. 

EXECUTIVE COMPENSATION  

Information responsive to this item is incorporated herein by reference to our definitive proxy statement with respect to 
our 2022 Annual Meeting of Stockholder to be filed with the SEC within 120 days after the end of the fiscal year covered 
by this Annual Report on Form 10-K.  

ITEM 12. 

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED 
STOCKHOLDER MATTERS  

Information responsive to this item is incorporated herein by reference to our definitive proxy statement with respect to 
our 2022 Annual Meeting of Stockholders to be filed with the SEC within 120 days after the end of the fiscal year covered 
by this Annual Report on Form 10-K.  

ITEM 13. 

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE 

Information responsive to this item is incorporated herein by reference to our definitive proxy statement with respect to 
our 2022 Annual Meeting of Stockholders to be filed with the SEC within 120 days after the end of the fiscal year covered 
by this Annual Report on Form 10-K.  

ITEM 14.  PRINCIPAL ACCOUNTING FEES AND SERVICES  

Information responsive to this item is incorporated herein by reference to our definitive proxy statement with respect to 
our 2022 Annual Meeting of Stockholders to be filed with the SEC within 120 days after the end of the fiscal year covered 
by this Annual Report on Form 10-K.  

109 

 
 
 
 
ITEM 15. 

EXHIBITS, FINANCIAL STATEMENT SCHEDULES.  

PART IV  

(a)  The following documents are filed as part of, or incorporated by reference into, this Annual Report on Form 10-

K:  

1. Financial Statements: See Index to Consolidated Financial Statements under Item 8 of this Annual 

Report on Form 10-K.  

2. Financial Statement Schedules: All schedules are omitted because they are not required, are not 

applicable or the information is included in the consolidated financial statements or notes thereto.  

3. Exhibits: We have filed or incorporated by reference into this Annual Report on Form 10-K, the exhibits 

listed on the accompanying Exhibit Index immediately below.  

(b)  Financial Statement Schedules: See Item 15(a)(2), above.  

(c)  Exhibits: Refer to the Exhibit Index that follows.  

110 

 
 
 
 
Exhibit Index 

Description 

Form 

Exhibit No. 

Filing Date 

Incorporated by reference herein 

Exhibit 
Number 

3.1 
3.2 

4.1 
4.2 

4.3 

4.4 

10.1+ 
10.2+ 
10.3+ 
10.4+ 

10.5+ 
10.6+ 
10.7+ 
10.8+ 

10.12+ 

Amended and Restated Certificate of Incorporation  
Second Amended and Restated Bylaws of Pacific Biosciences of 
California, Inc.  
Specimen Common Stock Certificate 
Description of Registrant’s securities registered under Section 12 of 
the Exchange Act  
Indenture, dated February 16, 2021, between Pacific Biosciences of 
California, Inc. and U.S. Bank National Association, as Trustee  
Form of 1.50% Convertible Senior Notes due 2028 (included in Exhibit 
4.3) 
Form of Director and Executive Officer Indemnification Agreement  
2010 Equity Incentive Plan 
2010 Equity Incentive Plan forms of agreement  
2010 Employee Stock Purchase Plan and forms of agreement 
thereunder  
2010 Outside Director Equity Incentive Plan   
2010 Outside Director Equity Incentive Plan forms of agreement  
2020 Equity Incentive Plan and related forms of agreement  
Pacific Biosciences of California, Inc. 2020 Inducement Equity 
Incentive Plan, as amended, and forms of agreement thereunder  
Letter Relating to Employment Terms by and between the Registrant 
and Susan G. Kim effective September 28, 2020  

10.13+  Change in Control and Severance Agreement by and between the 

Registrant and Susan G. Kim effective September 28, 2020  
10.14+  Form of Change in Control and Severance Agreement for executive 

10.15+ 

officers  
Letter Relating to Employment Terms by and between the Registrant 
and Christian O. Henry effective September 14, 2020 

10.16+  Change in Control and Severance Agreement by and between the 

10.19+ 

10.18+ 

Registrant and Christian O. Henry effective September 14, 2020 
10.17+  Amended Change in Control and Severance Agreement by and between 
the Registrant and Christian O. Henry dated February 3, 2021  
Letter Relating to Employment Terms by and between the Registrant 
and Mark Van Oene effective January 8, 2021  
Letter Relating to Employment Terms by and between the Registrant 
and Peter Fromen effective January 8, 2021 
Lease Agreement by and between the Registrant and Menlo Park 
Portfolio II, LLC, dated July 22, 2015. 
First Amendment to Lease Agreement by and between the Registrant 
and Menlo Park Portfolio II, LLC, dated December 23, 2016. 
10.22††  Development and Commercialization Agreement by and between the 
Registrant and Invitae Corporation dated January 12, 2021  

10.20+ 

10.21† 

10-K  3.1 

March 23, 2011 

8-K 
3.1 
S-1/A  4.1 

November 5, 2018 
October 1, 2010 

10-K  4.2 

February 28, 2020 

8-K 

4.1 

8-K 

4.1 

10.1 
S-1 
S-1 
10.4 
10-Q  10.1 

10.5 
S-1 
10.6 
S-1 
10-Q  10.2 
10.1 
8-K 

February 17, 2021 

February 17, 2021 
August 16, 2010 
August 16, 2010 
May 2, 2018 

August 16, 2010 
August 16, 2010 
May 2, 2018 
August 5, 2020 

8-K 

10.1 

April 19, 2021 

10-Q  10.2 

November 3, 2020 

10-Q  10.3 

November 3, 2020 

10-K  10.14 

February 26, 2021 

10-K  10.15 

February 26, 2021 

10-K  10.16 

February 26, 2021 

10-K  10.17 

February 26, 2021 

10-K  10.18 

February 26, 2021 

10-K  10.19 

February 26, 2021 

10-Q  10.2 

August 5, 2015 

10-K  10.50 

March 6, 2017 

10-K  10.23 

February 26, 2021 

10.23††  Amendment to Development and Commercialization Agreement, dated 

as of June 3, 2021, by and between Pacific Biosciences of California, 
Inc. and Invitae Corporation 

10-Q  10.6 

August 6, 2021 

111 

 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
10.24 

Investment Agreement, dated as of February 9, 2021, between Pacific 
Biosciences of California, Inc. and SB Northstar LP.  

10.25††  Exclusive License Agreement by and between the Registrant and 

10.26+ 

10.27 

10.28 

10.29 

21.1 
23.1 
31.1 

31.2 

32.1* 

32.2* 

Cornell Research Foundation, Inc., dated as of February 1, 2004  
Letter Relating to Employment Terms by and between the Registrant 
and Michele Farmer effective May 17, 2021 
Agreement and Plan of Merger of Reorganization among Pacific 
Biosciences of California, Inc., Apollo Acquisition Corp., Apollo 
Acquisition Sub, LLC, Omniome, Inc. and Shareholder Representative 
Services, LLC, as securityholder representative, dated as of July 19, 
2021 
Securities Purchase Agreement, dated as of July 19, 2021, by and 
between Pacific Biosciences of California, Inc. and each of the 
Investors  
Registration Rights Agreement, dated as of July 19, 2021, by and 
between Pacific Biosciences of California, Inc. and each of the 
Investors  
List of Subsidiaries of the Registrant  
Consent of Independent Registered Public Accounting Firm  
Certification of Chief Executive Officer pursuant to Exchange Act Rules 
13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the 
Sarbanes-Oxley Act of 2002 
Certification of Chief Financial Officer pursuant to Exchange Act Rules 
13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the 
Sarbanes-Oxley Act of 2002 
Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 
2002 
Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 
2002 

101.INS  XBRL Instance Document (the instance document does not appear in 
the Interactive Data File because its XBRL tags are embedded within 
the Inline XBRL document)  

101.SCH  XBRL Taxonomy Extension Schema Document 
101.CAL  XBRL Taxonomy Extension Calculation Linkbase Document 
101.DEF  XBRL Taxonomy Extension Definition Linkbase Document 
101.LAB  XBRL Taxonomy Extension Labels Linkbase Document 
101.PRE  XBRL Taxonomy Extension Presentation Linkbase Document 
104 

Cover Page Interactive File (formatted as inline XBRL and contained in 
Exhibit 101)  

_________________________ 

8-K 

10.1 

February 10, 2021 

S-1/A  10.8 

October 22, 2010 

10-Q  10.2 

August 6, 2021 

8-K 

10.1 

July 20, 201 

8-K 

10.2 

July 20, 201 

8-K 

10.3 

July 20, 2021 
Filed herewith 
Filed herewith 

Filed herewith 

Filed herewith 

Furnished herewith 

Furnished herewith 

 Filed herewith 
 Filed herewith 
 Filed herewith 
 Filed herewith 
 Filed herewith 
 Filed herewith 

 Filed herewith 

+ 
† 

†† 

* 

Indicates management contract or compensatory plan.  

Confidential treatment has been requested for portions of this exhibit. These portions have been omitted and have been filed separately with the 
Securities and Exchange Commission.  

Certain confidential information contained in this Exhibit was omitted by means of marking such portions with brackets because the identified 
confidential information (i) is not material and (ii) would be competitively harmful if publicly disclosed. 

The certifications attached as Exhibit 32.1 and 32.2 that accompany this Annual Report on Form 10-K are deemed furnished and not filed with the 
Securities and Exchange Commission and are not to be incorporated by reference into any filing of Pacific Biosciences of California, Inc. under the 
Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, whether made before or after the date of this Annual 
Report on Form 10-K, irrespective of any general incorporation language contained in such filing. 

112 

 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
  
  
  
  
  
   
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
ITEM 16. FORM 10-K SUMMARY 

None. 

113 

 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the 
Registrant has duly caused this Annual Report on Form 10-K to be signed on its behalf by the undersigned, thereunto duly 
authorized.  

Signatures  

Date: February 28, 2022 

Date: February 28, 2022 

Date:  February 28, 2022 

Pacific Biosciences of California, Inc. 

By: 

By: 

By: 

/s/     Christian O. Henry       
Christian O. Henry 
Chief Executive Officer and President 

/s/     SUSAN G. Kim        
Susan G. Kim 
Chief Financial Officer  

/s/     Michele Farmer       
Michele Farmer 
Vice President and Chief Accounting Officer  

114 

 
 
 
 
  
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
  
  
  
  
  
  
  
  
  
POWER OF ATTORNEY  

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes 

and appoints Christian O. Henry, Susan G. Kim, Brett Atkins and Michele Farmer, and each of them, as his or her true and 
lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for each individual in any and all 
capacities, to sign any and all amendments to this Annual Report on Form 10-K, and to file the same, with all exhibits 
thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said 
attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing 
requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he or she might or 
could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or the 
individual’s substitute, may lawfully do or cause to be done by virtue hereof.  

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, this report has been signed by 

the following persons on behalf of the Registrant in the capacities and on the dates indicated. 

Signature 

/s/ Christian O. Henry 
Christian O. Henry 

Title 

Date 

Director, Chief Executive Officer 
and President (Principal Executive Officer) 

February 28, 2022 

/s/ Susan G. Kim 
Susan G. Kim 

/s/ Michele Farmer 
Michele Farmer 

/s/ John F. Milligan 
John F. Milligan 

/s/ David Botstein 
David Botstein 

/s/ William W. Ericson 
William W. Ericson 

/s/ Hannah A. Valantine 
Hannah A. Valantine  

/s/ Randall S. Livingston 
Randall S. Livingston 

/s/ Marshall L. Mohr 
Marshall L. Mohr 

/s/ Kathy Ordoñez 
Kathy Ordoñez 

Chief Financial Officer  
(Principal Financial Officer) 

February 28, 2022 

Vice President and Chief Accounting Officer 
(Principal Accounting Officer) 

February 28, 2022 

Chairman of the Board of Directors 

February 28, 2022 

Director 

Director 

Director 

Director 

Director 

Director 

115 

February 28, 2022 

February 28, 2022 

February 28, 2022  

February 28, 2022 

February 28, 2022 

February 28, 2022 

 
  
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
  
  
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
  
  
 
 
 
/s/ Lucy Shapiro 
Lucy Shapiro 

Director 

February 28, 2022 

116 

 
 
  
 
  
 
 
 
 
EXECUTIVE OFFICERS

Christian Henry
President and Chief Executive Officer

Peter Fromen
Chief Commercial Officer

BOARD OF DIRECTORS

Susan G. Kim
Chief Financial Officer

Mark Van Oene
Chief Operating Officer

Christian Henry
President and Chief Executive 
Officer

John Milligan, PhD (chair)
Chairman of the Board of 
Directors

David Botstein, PhD
Chief Scientific Officer at Calico 
Life Sciences, L.L.C.

William Ericson
Founding Partner at Wildcat 
Venture Partners

Randy Livingston
VP for Business Affairs and 
Chief Financial Officer at 
Stanford University

Marshall Mohr
EVP, Global Business Services
at Intuitive Surgical, Inc.

Kathy Ordoñez
Director and former Chief 
Commercial Officer

Lucy Shapiro, PhD
Professor of Cancer Research 
and Director of Molecular and 
Genetic Medicine at Stanford 
University’s School of Medicine

Hannah A. Valantine, MD
Professor of Medicine 
(Cardiovascular) at the Stanford 
University Medical Center

CORPORATE COUNSEL

TRANSFER AGENT AND REGISTAR

Wilson Sonsini Goodrich & Rosati
650 Page Mill Road
Palo Alto, California 94304

COMMON STOCK LISTING

The Nasdaq Global Select Market
Ticker symbol: PACB

CORPORATE HEADQUARTERS

Computershare
c/o Shareholder Services
462 South 4th Street, Suite 1600
Louisville, KY 40202
Phone: 866.401.4874
Foreign shareholders: 201.680.6578
www.computershare.com/investor

1305 O’Brien Drive, Menlo Park, CA 94025  |  650.521.8000  |  www.pacb.com

Research use only. Not for use in diagnostic procedures. © 2022 Pacific Biosciences of California, Inc.
All rights reserved. Pacific Biosciences, PacBio, the PacBio logo, SMRT, SMRTbell, Iso-Seq, and Sequel are 
trademarks of Pacific Biosciences of California, Inc. All other trademarks are the sole property of their 
respective owners.

1305 O’Brien Drive, Menlo Park, CA 94025 
650.521.8000  |  www.pacb.com