Company: DAWN
Filing Date: 2025-03-06
Form Type: 10-K/A
Source: 0000950170-25-034878
Chunk: 29

Company: Day One Biopharmaceuticals, Inc.
Filing Date: 2025-03-06
Form: 10-K/A
Chunk 29
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 31, 2023.

4. Balance Sheet Items

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following (in thousands):

|                                                 |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Prepaid research and development expenses       |     | $ |        8,216 |     | $ |        5,657 |
| Prepaid insurance                               |     |   |          830 |     |   |          918 |
| Other prepaid expenses and other assets         |     |   |        4,367 |     |   |        2,352 |
| Total prepaid expenses and other current assets |     | $ |       13,413 |     | $ |        8,927 |

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):

|                                                      |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:-----------------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Accrued research and development expenses            |     | $ |       18,760 |     | $ |       12,643 |
| Accrued milestone payment                            |     |   |       20,000 |     |   |            — |
| Accrued payroll related expenses                     |     |   |       13,943 |     |   |        9,165 |
| Accrued professional service expenses                |     |   |        3,758 |     |   |        3,675 |
| Other                                                |     |   |       12,164 |     |   |        1,041 |
| Total accrued expenses and other current liabilities |     | $ |       68,625 |     | $ |       26,524 |

5. Intangible Assets

Intangible assets, net consisted of the following:

|                                      |     | December 31, 
 2024         |        |   |     | December 31, 
 2023         |   |
|:-------------------------------------|:----|:-------------|-------:|:--|:----