Company: HURA
Filing Date: 2025-02-07
Form Type: S-4
Source: 0001193125-25-022803
Chunk: 484

Company: TuHURA Biosciences, Inc./NV
Filing Date: 2025-02-07
Form: S-4
Chunk 484
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 | the length of time required to enroll eligible patients; |

| • |     | the number of patients that participate in the trials; |

| • |     | the number of doses that patients receive; |

| • |     | the drop-out or discontinuation rates of patients; |

| • |     | potential additional safety monitoring requested by regulatory agencies; |

| • |     | the phase of development of the product candidate; and |

| • |     | the efficacy and safety profile of the product candidate. |

Acquired In-ProcessResearch and Development (“IPR&D”) 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 have no alternative future use. TuHURA acquisitions of assets have included IPR&D assets that had 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 TuHURA’s consolidated statement of operations. General and Administrative Expenses General and administrative expenses consist primarily of salaries and employee-related costs, including stock-based compensation, for personnel in TuHURA’s executive, finance, and other administrative functions. Other significant costs include facility related costs, legal fees relating to intellectual property and corporate matters, professional fees for accounting and consulting services and insurance costs. TuHURA anticipates that its general and administrative expenses will increase in the future to support TuHURA’ continued research and development activities, and, if any product candidates receive marketing approval, commercialization activities. TuHURA also anticipates increased expenses related to audit, legal, regulatory, and tax-relatedservices associated with maintaining compliance with exchange listing and SEC requirements, director and officer insurance premiums and investor relations costs associated with operating as a public company. Other Income (Expense) Other income (expense) consists of interest income on TuHURA’s cash and cash equivalents, interest expense on borrowings under TuHURA’s convertible note agreements, and non-cashchanges in the fair value of TuHURA’s 298

derivative liability associated with the make-whole premium on TuHURA’s convertible notes. Other income (expense) also included grant income from TuHURA’s NIH-fundedresearch grants completed in May 2023, employee retention tax credit for companies with employees affected during the COVID-19pandemic, and forgiveness of a paycheck protection program loan in April 2022. Results of Operations Comparisons