Company: HURA
Filing Date: 2025-02-07
Form Type: S-4
Source: 0001193125-25-022803
Chunk: 647

Company: TuHURA Biosciences, Inc./NV
Filing Date: 2025-02-07
Form: S-4
Chunk 647
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 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. 420

NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION 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 goodwill. TuHURA was determined to be the “accounting acquirer” in the Mergers for financial reporting purposes with Kineta being the “accounting acquiree” for financial reporting purposes. The determination of the Mergers being accounted for as business combination, and for TuHURA being the accounting acquirer is based primarily on evaluation of the following facts and circumstances:

| • |     | TuHURA securityholders are expected to own approximately 93.4% of the combined TuHURA Common Stock outstanding immediately following the Effective Time (when all former Kineta shareholders are issued their pro rata share of the 3,476,566 shares of TuHURA common stock to be issued as the share component of the consideration transferred in accordance with the New Merger Agreement), |

| • |     | The TuHURA Board of Directors will remain the same after the Mergers, |

| • |     | TuHURA’s current senior management will remain the same after the Mergers, and |

| • |     | Operations of TuHURA will comprise the majority of the continuing operations of TuHURA after the Mergers. |

As a result of TuHURA being treated as the acquiring company for financial reporting purposes, if the Mergers are consummated, among other things, the historical financial statements of TuHURA will remain the historical consolidated financial statements of the company. The net assets of Legacy TuHURA and the net assets of TuHURA are stated at historical cost. Operations prior to the Kintara Merger were those of Legacy TuHURA and, as such, operations prior to the M