Company: HURA
Filing Date: 2025-05-23
Form Type: 424B3
Source: 0001193125-25-125499
Chunk: 662

Company: TuHURA Biosciences, Inc./NV
Filing Date: 2025-05-23
Form: 424B3
Chunk 662
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2025, provided that as a condition to making such extension, TuHURA shall advance to the Company an amount equal to $250,000 to fund additional Kineta expenses, of which the amount shall not increase the Loaned
Amount for the purposes of calculating the Merger Consideration.

442

NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION 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 shares for the net assets of Kintara, followed by a recapitalization. The net assets of Legacy TuHURA were stated at historical cost. Operations prior to the Kintara Merger were those of Legacy TuHURA. The Mergers The Mergers are expected to be accounted for as a business combination, using the acquisition method of accounting. Under the acquisition method of accounting, the Mergers are accounted for by recognizing the acquired assets, including separately identifiable intangible assets, including in-processresearch and development, and assumed liabilities at their acquisition-date fair values. Any excess of the fair value of the Merger Consideration issued to the stockholders of Kineta above the acquisition-date fair values of these identifiable assets and liabilities is recognized as