Company: HURA
Filing Date: 2025-05-06
Form Type: S-4/A
Source: 0001193125-25-113920
Chunk: 845

Company: TuHURA Biosciences, Inc./NV
Filing Date: 2025-05-06
Form: S-4/A
Chunk 845
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 U.S. statutory rate                                |     |      |  21.00 | % |     |      |  21.00 | % |
| State taxes, net of federal                        |     |      |   4.33 | % |     |      |   4.35 | % |
| Change in valuation allowance                      |     |      |   1.65 | % |     |      | -26.72 | % |
| Return to provision - 2023 Tax Free Reorganization |     |      | -18.89 | % |     |      |   0.00 | % |
| Return to provision—Other                          |     |      |  -0.46 | % |     |      |   0.00 | % |
| R&D Credit                                         |     |      |  -1.65 | % |     |      |   1.22 | % |
| Other permanent differences                        |     |      |  -6.00 | % |     |      |   0.15 | % |
| Effective tax rate                                 |     |      |  -0.02 | % |     |      |   0.00 | % |

The Company made an acquisition in 2023. The transaction was complex and when preparing the tax provision for the year ended December 31, 2023, the Company made the assumption that the acquisition was taxable asset acquisition for US federal income tax purposes when preparing its initial estimates. The Company booked a deferred tax asset for the intangible tax basis assumed to be acquired in a deemed asset acquisition of $ 16.2million which would have been amortized over the next 15years. After further analysis of the complex transaction, it was determined that the acquisition met the criteria of a tax free reorganization under Section 368(a) and was not a taxable asset acquisition. Therefore, the Company filed its 2023 income tax returns to correctly reflect the acquisition as a tax free reorganization and the temporary book-to-taxdifference for intangible tax basis estimate was reclassified a permanent adjustment of $ 16.1million (net of carryover tax basis). This resulted in a - 18.89%impact to the Company’s effective tax rate for the tax year ended December 31, 2024.

<div align='center'>F-86</div>

TUHURA BIOSCIENCES, INC AND SUBSIDIARIES Notes to the consolidated financial statements For the years ended December