Company: TELO
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001641172-25-010298
Chunk: 15

Company: Telomir Pharmaceuticals, Inc.
Filing Date: 2025-05-14
Form: 10-Q
Item: Item 8
Chunk 15
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, we announced that Telomir-1 fully reverses calcium dysregulation-an often-overlooked yet fundamental driver of
cell death, aging, and disease progression-in multiple human cell lines.

●
On March 19, 2025, we announced that Telomir-1 reduces tumor size by approximately 50% in a prostate cancer animal model using highly
aggressive human prostate cancer cells.

●
On May 7, 2025, we announced new preclinical data showing that our lead oral drug candidate, Telomir-1, reverses multiple hallmarks of
cellular decline across several human cell lines. The findings include improved mitochondrial activity, reduced oxidative stress, restored
calcium balance, and protection from toxic metal effects-offering a mechanistic foundation for our new research initiatives in autism
spectrum disorder (ASD) and spasmodic dysphonia (SD

14

Components
of Our Results of Operations

Research
and development expenses represent costs incurred to conduct research and development of our product candidate. We recognize all research
and development costs as they are incurred. Research and development expenses consist primarily of the following:

    ●
    contracted
    research and manufacturing;

    ●
    consulting
    arrangements; and

    ●
    other
    expenses incurred to advance the Company’s research and development activities.

Our
operating expenses have historically been the costs associated with our initial investment in pre-clinical research and development activities.
We expect research and development expenses to increase in the future as we advance Telomir-1 into and through clinical trials and pursue
regulatory approvals, which will require a significant investment in costs of clinical trials, regulatory support, and contract manufacturing.
In addition, we will evaluate opportunities to acquire or in-license additional product candidates and technologies, which may result
in higher research and development expenses due to license fee and/or milestone payments, as well as added clinical development costs.

The
process of conducting clinical trials necessary to obtain regulatory approval is costly and time consuming. We may never succeed in timely
development and achieving regulatory approval for our product candidates. The probability of success of our product candidates may be
affected by numerous factors, including clinical data, competition, manufacturing capability and commercial viability. As a result, we
are unable to determine the duration and completion costs of our development projects or when and to what extent we will generate revenue
from the commercialization and sale of our product candidates.

Critical
Accounting Policies

Research
and development expenses