CytoDyn Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Cover Page
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Convertible Instruments - Components (Details)

v3.21.2

Convertible Instruments - Components (Details) - USD ($) $ in Thousands						1 Months Ended	3 Months Ended	12 Months Ended
	Apr. 23, 2021	Apr. 02, 2021	Nov. 10, 2020	Jul. 29, 2020	Mar. 31, 2020	Jul. 27, 2020	Nov. 30, 2020	May 31, 2021	May 31, 2020	May 31, 2019
Debt Instrument [Line Items]
Consideration received								$ 100,000	$ 15,000	$ 14,877
Accrued interest								4,387	7,330	950
Loss on extinguishment of convertible notes								19,896	0	$ 1,520
Long-term Convertible Note-March 2020 Note
Debt Instrument [Line Items]
Outstanding balance, beginning								15,467
Consideration received					$ 15,000
Amortization of issuance discount and costs								1,369
Accrued interest								480
Cash repayments							$ (950)	(950)
Note conversions into common stock						$ (9,500)		(9,538)
Fair market value of shares exchanged for repayment								(10,997)
Loss on extinguishment of convertible notes								4,169
Outstanding balance, ending									$ 15,467
Long-term Convertible Note-July 2020 Note
Debt Instrument [Line Items]
Consideration received				$ 25,000				25,000
Amortization of issuance discount and costs								1,097
Accrued interest								1,901
Fair market value of shares exchanged for repayment								(37,298)
Loss on extinguishment of convertible notes								9,300
Long-term Convertible Note - November 2020 Note
Debt Instrument [Line Items]
Consideration received			$ 25,000					25,000
Amortization of issuance discount and costs								740
Accrued interest								1,258
Fair market value of shares exchanged for repayment								(19,870)
Loss on extinguishment of convertible notes								6,427
Outstanding balance, ending								13,554
Long-term Convertible Note - April 2, 2021 Note
Debt Instrument [Line Items]
Consideration received		$ 25,000						25,000
Amortization of issuance discount and costs								268
Accrued interest								447
Outstanding balance, ending								25,715
Long-term Convertible Note - April 23, 2021 Note
Debt Instrument [Line Items]
Consideration received	$ 25,000							25,000
Amortization of issuance discount and costs								182
Accrued interest								302
Outstanding balance, ending								$ 25,485

- Definition

The fair market value of shares of the entity's stock exchanged in repayment of debt.

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The cash outflow to redeem the debt instrument during the period.

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Amount of amortization expense attributable to debt discount (premium) and debt issuance costs.

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Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.

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The amount of the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

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