Company: HURA
Filing Date: 2025-08-12
Form Type: S-1
Source: 0001193125-25-179009
Chunk: 263

Company: TuHURA Biosciences, Inc./NV
Filing Date: 2025-08-12
Form: S-1
Chunk 263
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 period) of a loss corporation. Generally, after a change in control, a loss corporation cannot deduct NOL and credit carryforwards in excess of the IRC section 382 and 383 limitations. The limitation in the federal and state NOL and research and development credit carryforwards do not impact the deferred tax assets but note that the deferred tax assets are offset by a full valuation allowance. The limitation can result in the expiration of the NOLs and research and development credit carryforwards available. The Company has performed an IRC section 382 and 383 analysis and determined there was an ownership change in 2013. The Company has not performed any IRC section 382 and 383 analyses since 2013. An assessed change in ownership subsequent to 2013 could limit future use of NOL and research and development credit carryforwards. The acquisition of Adgero Biopharmaceuticals Holdings, Inc. also triggers IRC section 382 on the pre-acquisition NOLs. An analysis for IRC section 382 has not been performed at this time on the pre-acquisition NOLs.

F-2 7

10. Commitments and contingencies The Company has the following obligations over the next five fiscal years ending June 30, 2028: Clinical development The remaining commitments relating to contracts for drug manufacturing, clinical study management and safety for contracts the Company has entered into for its clinical trials as of June 30, 2024, is $ 1,852. Pursuant to the commitments for clinical trials, the Company has paid a total of $ 205in deposits related to study initiation and certain study costs (note 3). These deposits are available to be applied against invoices received from the contract research organization but have not been netted against the Company’s commitments for the fiscal year ended June 30, 2024. Office lease The Company currently rents its shared head office on a one-yearrenewable lease at $ 2.4per year and until January 2024, rented its administrative offices on a month-to-monthbasis at a total rate of $ 1.90(CA $ 2.5per month) per month. During the year ended June 30, 2024, the Company recorded a total of $ 14as rent expense (2023 - $ 39).

11. Supplementary statement of cash flows information

|                                                                 |     | Year endedJune 30,2024 |     |     | Year endedJune 30,2023 |     |