Company: WHWK
Filing Date: 2025-01-31
Form Type: DEFM14A
Source: 0001193125-25-018470
Chunk: 261

Company: Whitehawk Therapeutics, Inc.
Filing Date: 2025-01-31
Form: DEFM14A
Chunk 261
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 Distribution fees are recorded as an offset to product sales based on contractual terms at the time the sale is recognized. |

| • |     | Rebates: Allowance for rebates include mandated discounts under the Medicaid Drug Rebate Program and                                                                                                                                                 
 TRICARE program. Rebates are amounts owed after the final dispensing of the product to a benefit plan participant and are based upon contractual agreements or statutory requirements. The allowance for rebates is based on contracted or statutory 
 discount rates and expected utilization by benefit plan participants. Our estimates for expected utilization of rebates are based on utilization data received from the SDs and SP since product launch. Rebates are generally invoiced and paid in  
 arrears so that the accrual balance consists of an estimate of the amount expected to be incurred for the current quarter’s activity. If actual future rebates vary from estimates, we may need to adjust prior period accruals, which would affect  
 product sales in the period of adjustment.                                                                                                                                                                                                           |

| • |     | Chargebacks: Chargebacks are discounts and fees that relate to contracts with government and other                                                                                                                                                    
 entities purchasing from the SDs and SP at a discounted price. The SDs and SP charge back to us the difference between the price initially paid by the SDs and SP and the discounted price paid to the SDs and SP by these entities. If actual future 
 chargebacks vary from these estimates, we may need to adjust prior period accruals, which would affect product sales in the period of adjustment.                                                                                                     |

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| • |     | Co-Payment Assistance: We offer                                                                                                                                                                                
 co-payment assistance to commercially insured patients meeting certain eligibility requirements. Co-payment assistance is accrued at the time of product sale to the SDs                                       
 and SP based on estimated patient participation and average co-pay benefit to be paid per a claim. Our estimated amounts are compared to actual program participation and                                      
 co-pay amounts paid using data provided by third-party administrators. If actual amounts differ from the original estimates the assumptions being applied are updated and adjustment for prior period accruals 
 will be adjusted in the current period.                                                                                                                                                                        |

| • |     | Product Returns: Consistent with industry practice, we offer the SDs and SP limited product return rights                                                                                                                                                                                                                                                                                                                                                                
 for damages, shipment errors, and expiring product, provided that the return is within a specified period around the product expiration date as set forth in the applicable individual distribution agreement. We do not allow product returns for                                                                                                                                                                                                                       
 product that has been