Company: HURA
Filing Date: 2025-05-23
Form Type: 424B3
Source: 0001193125-25-125499
Chunk: 673

Company: TuHURA Biosciences, Inc./NV
Filing Date: 2025-05-23
Form: 424B3
Chunk 673
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121 |
| Notes payable, current portion              |     |            |    628,664 |
| Total liabilities assumed                   |     |            |  7,018,785 |
| Estimated fair value of net assets acquired |     | $          | 28,255,497 |

449

NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION

In connection with the Mergers, the Company will recognize approximately $1,160,000 of
identifiable intangible assets pertaining to the In-process research and development indefinite-lived intangible asset being acquired in the acquisition of Kineta and $33,095,497 of goodwill, which represents
the excess purchase price over fair value of identifiable net assets acquired, pursuant to the preliminary purchase price allocation. The goodwill arising from the transaction is primarily attributable to the expected synergies through the combining
of key assets, capabilities, and intellectual property, and is not expected to be deductible for income tax purposes. The final calculation of goodwill could differ materially from the preliminary amounts presented in this unaudited pro forma
condensed combined financial information due to several factors including, but not limited to, changes in the estimated fair value of assets acquired and liabilities assumed, and differences in the actual assets acquired and liabilities assumed at
the effective time of the Mergers, including the final calculation of Merger Consideration that is subject to further purchase price adjustments as described in the amended Merger Agreement. Goodwill will not be amortized, but instead will be tested
for impairment at least annually or more frequently if certain indicators are present. In the event that the value of goodwill or other intangible assets have become impaired, an accounting charge for impairment during the period in which the
determination is made may be recognized.

FRelating to the Mergers, reflects the total estimated transaction costs of both TuHURA
and Kineta already incurred and expected to be incurred to close the Mergers of $6,952,993, which is comprised of $4,353,000 of aggregate costs incurred by TuHURA and $2,599,993 incurred by Kineta.

F1 Kineta’s total estimated transaction costs of $2,599,993 include accounting advisory, legal, and special employee-related fees.
Of this amount, $1,167,050 had already been incurred and included within Accounts payable and accrued expenses as of December 31, 2024, and therefore, $1,432,943 is expected to