Company: ENTXW
Filing Date: 2025-05-20
Form Type: CORRESP
Source: 0001178913-25-001873
Chunk: 1

Company: Entera Bio Ltd.
Filing Date: 2025-05-20
Form: CORRESP
Chunk 1
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) separately from those related to other programs, including EB612 and the GLP-2 program, which are currently at earlier stages of development, and the costs for which will be presented in aggregate. Internal and certain external research and development expenses, such as employee compensation, rent and facility-related costs, general laboratory supplies and consumables, and certain consulting fees, support multiple product candidates and development programs. As these costs are not tracked by individual program but support the Company’s overall research and development efforts, the Company will present them by nature of expense. These disclosures will be reconciled to the total research and development expense reported in the Statements of Operations. Set forth below is an example of the disclosure that the Company intends to include in future filings in “Management’s Discussion and Analysis of Financial Condition and Results of Operations”. * * * * * Research and Development Expenses Research and development expenses consist of costs incurred for the development of our N-Tab™ technology platform and our product candidates. We expense both internal and external research and development expenses to operations for the periods in which they are incurred. We mapped the majority of external research and development costs incurred for our product candidates and development programs. Internal and certain general external research and development expenses support multiple product candidate research and development programs, include:

| • | employee-related expenses, including salaries, bonuses and share-based compensation expenses for employees and service providers in the research and development function; |

| • | costs associated with our research and development platform used across programs, process development, manufacturing, consulting fees and preclinical development for earlier stage programs and new technologies; |

| • | expenses incurred in operating our laboratories including our small-scale manufacturing facility; and |

| • | depreciation of research and development equipment, allocated overhead, rent and facilities-related expenses. |

External research and development expenses for our main clinical development programs include:

| • | expenses incurred under agreements with CROs and investigative sites that conduct our clinical trials; |

| • | other costs associated with pre-clinical and clinical activities; |

| • | supply, development and manufacturing costs relating to clinical trial materials; and |

| • | certain consulting and advisory services related to the program; |

Research and development activities are the primary focus of our business. Product candidates in later stages of clinical development generally have higher development costs than those in earlier stages of clinical development, primarily due to the increased size and duration of later-stage clinical trials. We expect that our research and development expenses will increase significantly in future periods as we advance our clinical candidates into later stages of clinical