Company: HURA
Filing Date: 2025-05-23
Form Type: 424B3
Source: 0001193125-25-125499
Chunk: 807

Company: TuHURA Biosciences, Inc./NV
Filing Date: 2025-05-23
Form: 424B3
Chunk 807
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 and 2023 Research and Development Expenses- Research and development consists of expenses incurred in connection with the discovery and development of product candidates. The Company expenses research and development costs as incurred. Acquired In-ProcessResearch and Development -Acquired in-processresearch and development expenses consist of existing research and development projects at the time of the acquisition. Projects that qualify as IPR&D assets represent those that have not yet reached technological feasibility and had no alternative future use, which resulted in a write-offof these IPR&D assets to acquired in-processresearch and development expenses in our consolidated statements of operations. Concentration of Credit Risk- The Company maintains cash balances in domestic financial institutions. These balances are insured by the Federal Deposit Insurance Corporation up to $250,000. As of December 31, 2024, the uninsured portion of cash held by the Company was approximately $11,727,000. Fair Value of Financial Instruments- ASC 820, Fair Value Measurement, establishes a fair value hierarchy for instruments measured at fair value that distinguishes between assumptions based on market data (observable inputs) and the Company’s own assumptions (unobservable inputs). Observable inputs are inputs that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the inputs that market participants would use in pricing the asset or liability, and are developed based on the best information available in the circumstances. ASC 820 identifies fair value as the exchange price, or exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a three-tier fair value hierarchy that distinguishes between the following:

| • |     | Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. |

| • |     | Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the 
 asset or liability, either directly or indirectly.                                                     |

| • |     | Level 3 inputs are unobservable inputs that reflect the Company’s own assumptions about the assumptions                                                                                                                  
 market participants would use in pricing the asset or liability. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. |

To the extent that the valuation is based on models or inputs that are less observable or unobservable in the