Company: HURA
Filing Date: 2025-02-07
Form Type: S-4
Source: 0001193125-25-022803
Chunk: 654

Company: TuHURA Biosciences, Inc./NV
Filing Date: 2025-02-07
Form: S-4
Chunk 654
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ergers, of approximately 6,518,565 shares of TuHURA Common Stock at an estimated price of the TuHURA Share Value, $5.7528 per share.

Transaction Accounting Adjustments to Unaudited Pro Forma Condensed Combined Balance Sheet

The transaction accounting adjustments included in the unaudited pro forma condensed combined balance sheet as of September 30, 2024 are as follows:

DRelating to the Kintara Merger, reflects the total transaction costs of both Legacy TuHURA and Kintara already incurred and expected of $9,483,340 comprised of $4,082,810 of aggregate costs incurred by Legacy TuHURA and $5,400,530 incurred by Kintara.

D1Kintara’s total transaction costs of $5,400,530 include accounting advisory, printing, legal, and special employee-related fees. Of this amount, $2,013,690 has already been incurred and has been recorded in Kintara’s historical accounts payable and accrued expenses as of September 30, 2024, as no amounts had been paid in cash prior to then for recognition in the historical financial statements. Therefore, $3,386,840 was incurred upon closing of the Kintara Merger subsequent to September 30, 2024. Within this amount were costs related to one-time special bonus and severance costs of $1,634,413, as well as transaction costs of $1,752,427 related to advisory, printing, and legal fees that were directly attributable to the Kintara Merger. Therefore, both costs were adjusted for in accumulated deficit in the September 30, 2024 pro forma condensed combined balance sheet to give pro forma effect from recording the transaction costs in general and administrative expenses during the twelve months ended December 31, 2023 in the pro forma condensed combined statement of operations (refer to adjustment CC).

Of the$5,400,530 total of Kintara’s transaction costs, $3,318,681 was paid subsequent to September 30, 2024 at the close of the Kintara Merger and, as such, $2,081,849 of Kintara’s total transaction costs remained unpaid. Accordingly, a pro forma adjustment of $68,159 ($2,081,849 less $2,013,690) has been included in the pro forma condensed combined balance sheet as of September 30, 2024, to reflect the increase to accounts payable.

D