Company: ATRA
Filing Date: 2025-03-07
Form Type: 10-K
Source: 0000950170-25-035507
Chunk: 264

Company: Atara Biotherapeutics, Inc.
Filing Date: 2025-03-07
Form: 10-K
Item: Item 7
Chunk 264
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lo, as revenue is recognized on such Ebvallo shipments. Such costs include, but are not limited to, CMO costs, quality testing and validation, materials used in production, and an allocation of compensation, benefits and overhead costs associated with employees involved with production.

Research and Development Expenses 

The largest component of our total operating expenses since inception has been our investment in research and development activities, including the preclinical and clinical development of our product candidates. Research and development expenses consist primarily of compensation and benefits for research and development and regulatory support employees, including stock-based compensation; expenses incurred under agreements with contract research organizations and investigative sites that conduct preclinical and clinical studies; the costs of acquiring and manufacturing clinical study materials and other supplies, including expenses incurred under agreements with CMOs; payments under licensing and research and development agreements; other outside services and consulting costs; and facilities, information technology and overhead expenses. Research and development costs are expensed as incurred.

We plan to continue investment in the development of our product candidates. Our current planned research and development activities include the following: 

•continuing to enroll patients in our Phase 3 clinical study of tab-cel for the treatment of patients with EBV+ PTLD after HCT and SOT who have failed rituximab; 

•process development, testing and manufacturing of drug supply to support clinical and IND-enabling studies; 

•continuing to develop product candidates based on our next-generation CAR T programs;

•continuing to develop our product candidates in additional indications, including tab-cel for EBV+ cancers;

•continuing to develop other preclinical product candidates; and

•leveraging our relationships and experience to in-license or acquire additional product candidates or technologies. 

In addition, we believe it is important to invest in the development of new product candidates to continue to build the value of our product candidate pipeline and our business. We plan to continue to advance our most promising early product candidates into 

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preclinical development with the objective of advancing these early-stage programs to human clinical studies over the next several years. 

Our expenditures on current and future preclinical and clinical development programs are subject to numerous uncertainties in timing and cost to completion. The duration, costs, and timing of clinical studies and development of our product candidates will depend on a variety of factors, including: 

•the availability of qualified drug supply for use in our ongoing Phase 3 or other clinical studies;

•the scope, rate of progress, and expenses of our ongoing clinical studies, potential additional clinical studies