Cutera Inc

Cutera, Inc. (the “Company”) is unable, without unreasonable effort and expense, to file its Annual Report on Form 10-K (the “Form 10-K”) for the year ended December 31, 2023 by the March 15, 2024 filing deadline. The delay was due to additional time spent on the recent restatement of the financial statements included in the amended Quarterly Reports on Form 10-Q/A for the periods ended March 31, 2023 and June 30, 2023, both of which were filed with the SEC on March 5, 2024. Additional time is required to complete the Form 10-K, including the financial statements that will be filed as part of the Form 10-K. The Company expects to file the Form 10-K after the fifteen day grace period prescribed by Rule 12b-25(b) . Forward-Looking Statements Certain statements in this Form 12b-25, other than purely historical information, are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended, including, without limitation, statements regarding the Company’s expectation on when it will file the Form 10-K. Forward-looking statements are based on management's current, preliminary expectations and are subject to risks and uncertainties, which may cause the Company’s actual results to be materially different from any future results, performance or achievements expressed or implied by the forward-looking statements, including, but not limited to the risk that the Company is not able to complete its Form 10-K in a reasonable time period, and the risk that the Company finds errors in its consolidated financial statements or additional material weaknesses in its internal control over financial reporting

Cutera, Inc. (the “Company”) is unable, without unreasonable effort and expense, to file its Quarterly Report on Form 10-Q (the “Form 10-Q”) for the third quarter ended September 30, 2023 by the November 9, 2023 filing deadline. Additional time is required to complete the Form 10-Q, including the financial statements that will be filed as part of the Form 10-Q. The Company performed a physical inventory count at the end of the third quarter of 2023. The results of this count identified a shortfall of inventory relative to the system of record in the range of $8 million to $9 million. The Company believes that this variance began to accumulate prior to the third quarter and is in the process of determining the amounts attributable to prior 2023 periods. The Company is currently in the process of identifying and evaluating the internal control deficiencies or weaknesses that resulted in the inventory overstatements. The Company’s third quarter financial results will be published on Form 10-Q upon completion of this analysis, which will likely be after the five calendar day grace period prescribed by Rule 12b-25(b). Forward-Looking Statements Certain statements in this Form 12b-25, other than purely historical information, are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended, including, without limitation, statements regarding the Company’s expectation on when it will file the Form 10-Q

Cutera, Inc. (the “Company”) filed a Form 12b-25 on February 28, 2023 (the “Original 12b-25”), and disclosed that the Company was unable, without unreasonable effort and expense, to file its Annual Report on Form 10-K (the “Form 10-K”) for the year ended December 31, 2022 by the filing deadline because the Company required additional time to complete the Form 10-K, including the financial statements filed as part of the Form 10-K and management’s assessment of the Company’s internal control over financial reporting. In addition, in the Original 12b-25, the Company disclosed that it expected to file the Form 10-K by March 16, 2023. However, because of further delays and additional work required to complete the financial statements filed as part of the Form 10-K and management’s assessment of the Company’s internal control over financial reporting, the Company no longer anticipates that it will file the Form 10-K by March 16, 2023. The Company will file the Form 10-K as soon as practicable. The Company has identified and expects to disclose in the Form 10-K material weaknesses in its internal control over financial reporting related to ineffective information technology general controls, ineffective inventory count controls and stock-based compensation. Forward-Looking Statements Certain statements in this 12b-25, other than purely historical information, are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended, including, without limitation, statements regarding the Company’s internal control over financial reporting and the Company’s expectation on when it will file the Form 10-K

Cutera, Inc. (the “Company”) is unable, without unreasonable effort and expense, to file its Annual Report on Form 10-K (the “Form 10-K”) for the year ended December 31, 2022 by the March 1, 2023 filing deadline. Additional time is required to complete the Form 10-K, including the financial statements that will be filed as part of the Form 10-K and management’s assessment of the Company’s internal control over financial reporting. In addition, the Company has identified and expects to disclose in the Form 10-K material weaknesses in its internal control over financial reporting related to ineffective information technology general controls and ineffective inventory count controls. The Company expects to file the Form 10-K within the fifteen day grace period prescribed by Rule 12b-25 . Forward-Looking Statements Certain statements in this 12b-25, other than purely historical information, are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended, including, without limitation, statements regarding the Company’s internal control over financial reporting and the Company’s expectation that it will file the Form 10-K within the time period prescribed by Rule 12b-25. Forward-looking statements are based on management's current, preliminary expectations and are subject to risks and uncertainties, which may cause the Company’s actual results to be materially different from any future results, performance or achievements expressed or implied by the forward-looking statements, including, but not limited to the risk that the Company is not able to complete its Form 10-K in the time period that it currently expects, and the risk that the Company finds errors in its consolidated financial statements or additional material weaknesses in its internal control over financial reporting

Cutera, Inc. (the “Company”) is unable to file its Annual Report on Form 10-K (the “Form 10-K”) for fiscal year ended December 31, 2020 without unreasonable effort and expense. Additional time is required to finalize the Company’s financial statements being filed as part of the Form 10-K. As of the time of this filing, the Company is not aware of any material modifications to the financial results for the quarter ended December 31, 2020 provided in the press release on February 17, 2021. The Company fully expects to file the Form 10-K prior to the end of the 15-day extension period