Regulation FD Disclosure, Business/Financial Results (Form 8-K)

Item 2.02 Results of Operations and Financial Condition

On January 9, 2026, Atossa Therapeutics, Inc. (the "Company") made available an updated corporate presentation, which is attached to this Current Report on Form 8-K (the "Form 8-K") as Exhibit 99.1 (the "Corporate Presentation"), that estimated that the Company had cash and cash equivalents of approximately $40 million as of December 31, 2025.

The information contained in Item 2.02 of this Form 8-K and in Exhibit 99.1 attached hereto regarding the Company's estimated cash and cash equivalents balance as of December 31, 2025 is preliminary, unaudited and subject to finalization of its full financial results and completion of the Company's financial statement closing procedures for the fourth quarter and fiscal year ended December 31, 2025. This estimate also does not present all information necessary for an understanding of the Company's financial condition as of December 31, 2025 and its results of operations for the year ended December 31, 2025. Accordingly, undue reliance should not be placed on this preliminary estimate.

Item 7.01 Regulation FD Disclosure

The Corporate Presentation, which is attached to this Form 8-K as Exhibit 99.1, is incorporated into this Item 7.01 by reference.

The information in this Form 8-K, including Exhibit 99.1 attached hereto, shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of Section 11 and 12(a)(2) of the Securities Act of 1933, as amended. The information contained herein and in the accompanying exhibit shall not be incorporated by reference into any filing with the U.S. Securities and Exchange Commission (the "SEC") made by the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing.

.