Company: WHWK
Filing Date: 2025-01-21
Form Type: PREM14A
Source: 0001193125-25-009599
Chunk: 279

Company: Whitehawk Therapeutics, Inc.
Filing Date: 2025-01-21
Form: PREM14A
Chunk 279
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imates for the services received and efforts expended pursuant to contracts with multiple research institutions and CROs that may be used to conduct and manage clinical trials on our behalf. We generally accrue expenses related to clinical trials
based on contracted amounts applied to the level of patient enrollment and activity. If timelines or contracts are modified based upon changes in the clinical trial protocol or scope of work to be performed, we modify our estimates of accrued
expenses accordingly on a prospective basis.

Share-Based Compensation

We recognize all share-based payments to employees, including grants of employee stock options, employee stock purchase plan, and restricted stock units in the
consolidated statements of operations and comprehensive loss based on their fair values. All of our share-based awards, to employees, non-employees, officers, and directors, are subject only to service-based
vesting conditions. Options granted during the year have a minimum contractual term of ten years.

Compensation expense related to awards to employees is
calculated on a straight-line basis by recognizing the grant date fair value over the associated service period of the award, which is generally the vesting term. For the years ended December 31, 2023 and 2022 and for the nine months ended
September 30, 2024 and 2023 we

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recognized share-basedcompensation expense in the statements of operations and comprehensive loss as follows (in thousands):

|                                     |     | 2023 |   Year Ended 
 December 31, |     | 2022 |       |     | 2024 | Nine Months Ended 
     September 30, |     | 2023 |       |
|:------------------------------------|:----|:-----|-------------:|:----|:-----|------:|:----|:-----|------------------:|:----|:-----|------:|
| Selling, general and administrative |     | $    |        7,450 |     | $    | 6,333 |     | $    |             5,704 |     | $    | 5,417 |
| Research and development            |     |      |        4,504 |     |      | 3,310 |     |      |             3,281 |     |      | 3,281 |
| Total                               |     | $    |       11,954 |     | $    | 9,643 |     | $    |             8,985 |     | $    | 8