Company: HURA
Filing Date: 2025-02-07
Form Type: S-4
Source: 0001193125-25-022803
Chunk: 646

Company: TuHURA Biosciences, Inc./NV
Filing Date: 2025-02-07
Form: S-4
Chunk 646
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 these pro formas to be the issuance of 6,518,565 shares of TuHURA Common Stock at a purchase price of approximately $5.7528 per share (equal to the TuHURA Share Value) and with $2.5 million of net equity issuance costs (the Concurrent Investment is reflected within Pro Forma Adjustment Cin Note 4 of the notes to the unaudited pro forma condensed combined financial information). The Merger Agreement has been unanimously approved by the boards of directors of both companies and is subject to Kineta stockholder approval. The completion of the Proposed Transaction is also subject to the satisfaction or waiver of certain other conditions, such as the approval by TuHURA’s stockholders of an increase in the number of authorized shares of TuHURA common stock, Kineta’s working capital deficit not exceeding $12,000,000 at the time of closing, the effectiveness of a registration statement on Form S-4registering the shares of TuHURA common stock issuable to the Kineta stockholders in the Mergers, and other customary closing conditions. The Proposed Transaction is currently expected to close in the first quarter of 2025. Note 2. Basis of Presentation Kintara Merger (Reverse Recapitalization) The Kintara Merger was accounted for as a reverse recapitalization, where the assets and liabilities of Kintara were recorded at their carrying values, with no goodwill or other intangible assets recorded, in accordance with U.S. GAAP. Under this method of accounting, Kintara was treated as the “accounting acquiree” and Legacy TuHURA as the “accounting acquirer” for financial reporting purposes. The determination of Legacy TuHURA as the accounting acquirer was primarily based on the evaluation of the following facts and circumstances:

| • |     | The pre-combination equity holders of Legacy TuHURA held the majority of voting rights after the Kintara Merger, |

| • |     | Legacy TuHURA appointed four of the five board seats of TuHURA after the Kintara Merger, |

| • |     | Executive management of Legacy TuHURA comprised the executive management of TuHURA after the Kintara Merger, and |

| • |     | Operations of Legacy TuHURA comprised the majority of ongoing operations of TuHURA after the Kintara Merger. |

Accordingly, for accounting purposes, the Kintara Merger was treated as the equivalent of Legacy TuHURA issuing