Company: HURA
Filing Date: 2025-05-06
Form Type: S-4/A
Source: 0001193125-25-113920
Chunk: 805

Company: TuHURA Biosciences, Inc./NV
Filing Date: 2025-05-06
Form: S-4/A
Chunk 805
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 the reporting period. Actual results could significantly differ from those estimates. Significant areas requiring management to make estimates include the valuation of equity instruments issued for services, milestone payment liability, and clinical trial accruals. Further details of the nature of these assumptions and conditions may be found in the relevant notes to these condensed consolidated interim financial statements. Loss per share Income or loss per share is calculated based on the weighted average number of common shares outstanding. For the six-monthperiods ended December 31, 2023, and 2022, diluted loss per share does not differ from basic loss per share since the effect of the Company’s warrants, stock options, restricted stock units, and convertible preferred shares is anti-dilutive. As of December 31, 2023, potential common shares of 700(2022 - 714) related to outstanding common share warrants, 42(2022 - 42) related to outstanding Series C preferred stock warrants, 237(2022 - 241) related to stock options, 66(2022 - nil) related to restricted stock units, and 235(2022 - 244) relating to outstanding Series C convertible preferred shares were excluded from the calculation of net loss per common share. Government assistance Government grants, including grants from similar bodies, are recognized when there is reasonable assurance that the Company has met the requirements of the approved grant program and there is reasonable assurance that F-54

Kintara Therapeutics, Inc. Notes to Condensed Consolidated Interim Financial Statements (Unaudited) December 31, 2023 (expressed in US dollars and in thousands, except par value and per share amounts, unless otherwise noted) the grant will be received. Grants that compensate the Company for expenses incurred are recognized in income or loss in reduction thereof in the same period in which the expenses are recognized. The Company uses a net presentation basis whereby the grant offsets the research and development expenses as it is being recovered under the grant program. Recently issued accounting standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s condensed consolidated interim financial statements.

| 3 | Clinical trial deposit |

In October 2020, the Company announced that it had entered into a final agreement with a contract research organization (“CRO”) for the management of the Company’s registrational study of VAL-083for glioblastoma. Under the agreement, the Company supplied the drug for the study and the C