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Aptevo Therapeutics Inc.

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FY2019 Annual Report · Aptevo Therapeutics Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

(Mark One)
☒

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2019
OR

☐

TRANSITION  REPORT  PURSUANT  TO  SECTION  13  OR  15(d)  OF  THE  SECURITIES  EXCHANGE  ACT  OF  1934  FOR  THE  TRANSITION  PERIOD
FROM                      TO                     

Commission File Number 001-37746

APTEVO THERAPEUTICS INC.

(Exact name of Registrant as specified in its Charter)

Delaware
(State or other jurisdiction of
incorporation or organization)
2401 4th Avenue, Suite 1050
Seattle, Washington
(Address of principal executive offices)

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class
Common Stock, $0.001 par value per share

Trading Symbol
APVO

Registrant’s telephone number, including area code: (206) 838-0500

Securities registered pursuant to Section 12(g) of the Act:
None

81-1567056
(I.R.S. Employer
Identification No.)

98121
(Zip Code)

Name of Exchange on Which Registered
The Nasdaq Stock Market LLC
(The Nasdaq Capital Market)

Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES ☐ NO ☒
Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. YES ☐ NO ☒
Indicate by check mark whether the Registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for
such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES ☒ NO ☐
Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter)
during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files). YES ☒ NO ☐
Indicate  by  check  mark  whether  the  Registrant  is  a  large  accelerated  filer,  an  accelerated  filer,  a  non-accelerated  filer,  a  smaller  reporting  company,  or  emerging  growth  company.  See  the
definition of “large accelerated filer”, “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act:

Large accelerated filer
Non-accelerated filer

  ☐
  ☒  

  Accelerated filer
   Smaller reporting company
  Emerging growth company

  ☐
  ☒
  ☒

If  an  emerging  growth  company,  indicate  by  check  mark  if  the  registrant  has  elected  not  to  use  the  extended  transition  period  for  complying  with  any  new  or  revised  financial  accounting
standards provided pursuant to Section 13(a) of the Exchange Act.      ☒
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).    YES ☐ NO ☒
The aggregate market value of common stock held by non-affiliates of the Registrant as of June 30, 2019, the last business day of the Registrant’s most recently completed second fiscal quarter,
was $36.6 million, based upon the closing price of the Registrant’s common stock on the Nasdaq Stock Market LLC on June 28, 2019, the last trading day of the fiscal quarter.
Excludes an aggregate of 3,883,301 shares of the Registrant’s common stock held as of such date by officers, directors, and stockholders that the registrant has concluded are or were affiliates of
the  Registrant.  Exclusion  of  such  shares  should  not  be  construed  to  indicate  that  the  holder  of  any  such  shares  possesses  the  power,  direct  or  indirect,  to  direct  or  cause  the  direction  of  the
management or policies of the Registrant or that such person is controlled by or under common control with the Registrant.
As of March 25, 2020, the number of shares of Registrant’s common stock outstanding was 45,279,244

DOCUMENTS INCORPORATED BY REFERENCE
Portions of the Registrant’s definitive proxy statement to be filed with the Securities and Exchange Commission pursuant to Regulation 14A, not later than 120 days after the end of the fiscal year
covered by this Annual Report on Form 10-K, relating to the Registrant’s 2020 Annual Meeting of Stockholders are incorporated by reference into Part III of this Report.

 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
Table of Contents

  Business
  Risk Factors
  Unresolved Staff Comments
  Properties
  Legal Proceedings
  Mine Safety Disclosures

  Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
  Selected Financial Data
  Management’s Discussion and Analysis of Financial Condition and Results of Operations
  Quantitative and Qualitative Disclosures About Market Risk
  Financial Statements and Supplementary Data
  Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
  Controls and Procedures
  Other Information

  Directors, Executive Officers and Corporate Governance
  Executive Compensation
  Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
  Certain Relationships and Related Transactions, and Director Independence
  Principal Accountant Fees and Services

  Exhibits, Financial Statement Schedules
  Form 10-K Summary

PART I
Item 1.
Item 1A.
Item 1B.
Item 2.
Item 3.
Item 4.

PART II
Item 5.
Item 6.
Item 7.
Item 7A.
Item 8.
Item 9.
Item 9A.
Item 9B.

PART III
Item 10.
Item 11.
Item 12.
Item 13.
Item 14.

PART IV
Item 15.
Item 16.

Page

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In  this  Annual  Report  on  Form  10-K,  “we,”  “our,”  “us,”  “Aptevo,”  and  the  “Company”  refer  to  Aptevo  Therapeutics  Inc.  and,  where  appropriate,  its
consolidated subsidiaries.

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Cautionary Note Regarding Forward-Looking Information

PART I

This  Annual  Report  on  Form  10-K  includes  “forward-looking  statements”  within  the  meaning  of  Section  27A  of  the  Securities  Act  of  1933,  as
amended, and Section 21E of the Securities Exchange Act of 1934, as amended. All statements in this annual report, other than statements of historical
facts, including statements regarding our strategy, future operations, future financial position, future revenues, projected costs, prospects, plans, intentions,
expectations  and  objectives  could  be  forward-looking  statements.  The  words  “anticipates,”  “believes,”  “could,”  “designed,”  “estimates,”  “expects,”
“goal,” “intends,” “may,” “plans,” “projects,” “pursuing,” “will,” “would” and similar expressions (including the negatives thereof) are intended to
identify forward-looking statements, although not all forward-looking statements contain these identifying words. We may not actually achieve the plans,
intentions,  expectations  or  objectives  disclosed  in  our  forward-looking  statements  and  the  assumptions  underlying  our  forward-looking  statements  may
prove incorrect. Therefore, you should not place undue reliance on our forward-looking statements. Actual results or events could differ materially from the
plans, intentions, expectations and objectives disclosed in the forward-looking statements that we make. Factors that we believe could cause actual results
or  events  to  differ  materially  from  our  forward-looking  statements  include,  but  are  not  limited  to,  those  discussed  in  “Risk  Factors”,  “Management’s
Discussion and Analysis of Financial Condition and Results of Operations” and elsewhere in this annual report. Our forward-looking statements in this
annual report are based on current expectations and we do not assume any obligation to update any forward-looking statements.

You  should  read  the  following  discussion  and  analysis  together  with  the  financial  statements  and  the  related  notes  to  those  statements  included

elsewhere in this annual report.

Item 1. Business.

OVERVIEW

We  are  a  clinical-stage  biotechnology  company  focused  on  developing  novel  immunotherapies  for  the  treatment  of  cancer.  Our  lead  clinical
candidate, APVO436, and preclinical candidates, ALG.APV-527 and APVO603 were developed based on the Company’s versatile and robust ADAPTIR™
modular protein technology platform. The ADAPTIR platform is capable of generating highly differentiated bispecific antibodies with unique mechanisms
of action for the treatment of different types of cancer. At December 31, 2019, we had one revenue-generating product in the area of hematology, IXINITY
coagulation  factor  IX  (recombinant),  which  was  acquired  by  Medexus  Pharma,  Inc.  (Medexus).  On  February  28,  2020,  Aptevo  entered  into  an  LLC
Purchase  Agreement  with  Medexus,  pursuant  to  which  Aptevo  sold  all  of  the  issued  and  outstanding  limited  liability  company  interests  of  Aptevo
BioTherapeutics LLC (“Aptevo BioT”), a subsidiary of Aptevo which wholly owns the IXINITY and related Hemophilia B business.

We have numerous investigational stage product candidates based on our ADAPTIR platform. The ADAPTIR platform technology can produce
monospecific  and  multispecific  immunotherapeutic  proteins  that  specifically  bind  to  one  or  more  targets,  for  example,  bispecific  therapeutic  molecules,
which  may  have  structural  and  functional  advantages  over  monoclonal  antibodies.  The  structural  differences  of  ADAPTIR  molecules  over  monoclonal
antibodies allow for the development of ADAPTIR immunotherapeutics that engage immune effector cells and disease targets in a novel manner to produce
unique  signaling  responses  and  ultimately  kill  tumors  or  modulate  the  immune  system  to  kill  tumors.  We  are  skilled  at  product  candidate  generation,
validation and subsequent preclinical and clinical development using the ADAPTIR platform. We have the ability to progress ADAPTIR molecules from
concept  to  commercialization  by  way  of  our  protein  engineering,  preclinical  development  and  process  development  capabilities,  cGMP  manufacturing
oversight and clinical development capabilities.

Prior to February 28, 2020, we had one marketed product, IXINITY, indicated in adults and children 12 years of age and older with Hemophilia B
for  control  and  prevention  of  bleeding  episodes,  and  management  of  bleeding  during  operations.  On  February  28,  2020,  Aptevo  entered  into  an  LLC
Purchase Agreement with Medexus, pursuant to which Aptevo sold all of the issued and outstanding limited liability company interests of Aptevo BioT,  a
subsidiary of Aptevo which wholly owns the IXINITY and related Hemophilia B business. As a result of the transaction, Medexus obtained all rights, title
and interest to the IXINITY product and intellectual property. In addition, Aptevo BioT personnel responsible for the sale and marketing of IXINITY also
transitioned to Medexus as part of the transaction.  

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As  consideration  for  the  sale,  at  closing  Aptevo  received  an  amount  equal  to  $30  million  in  cash,  subject  to  certain  customary  adjustments  in
respect of Aptevo’s estimates of cash, indebtedness, working capital and transaction expenses of Aptevo BioT as of the closing. Such consideration will be
subject to a final post-closing adjustment pursuant to the terms of the Purchase Agreement. From the $30 million payment at closing, Medexus withheld
$0.9 million which was deposited with an escrow agent (i) to fund potential payment obligations of Aptevo with respect to the final post-closing adjustment
and  (ii)  to  fund  potential  post-closing  indemnification  obligations  of  Aptevo.  In  addition  to  the  payment  received  at  closing,  Aptevo  may  also  earn
milestone and deferred payments from Medexus in the future. We used $22.1 million of the $30 million in proceeds to repay in full our term debt facility
with MidCap financial, including $20 million of principal and $2.1 million in an end of facility fee, accrued interest, legal fees and prepayment fees. The
parties also agreed that Aptevo would provide transition services for a limited period of time.

STRATEGY

We seek to grow our business by, among other things:

Advancing our ADAPTIR platform, initially focusing on immunotherapy and the development of novel bispecific and multi-specific proteins
for  the  treatment  of  cancer.  We  focus  on  product  development  using  our  ADAPTIR  platform.  We  plan  to  generate  additional  bispecific  protein
immunotherapies for early development, potentially with other collaborative partners, to further validate the potential of the ADAPTIR platform. We intend
to favor the development of bispecific candidates that have the potential to demonstrate proof of concept early in development and are differentiated in key
oncology  indications.  We  expect  to  continue  to  expand  the  ADAPTIR  product  pipeline  to  address  areas  of  unmet  medical  need.  Bispecifics  and
multispecific ADAPTIR proteins will be generated to target tumors using the immune system or direct cytokine delivery to selective cell populations or
modulate immune cells to treat diseases. We believe these product candidates may have utility in oncology and other therapeutic areas.

Continuing  to  develop  new  products.  We  are  committed  to  new  product  development.  We  have  expertise  in  molecular  biology,  antibody
engineering  and  the  development  of  protein  therapeutics,  including  cell  line  development,  protein  purification,  process  development  and  analytical
characterization. We believe that these core areas of expertise enable the development of therapeutics based on the ADAPTIR platform technology from
design, pre-clinical testing, and clinical development to preparation of a biologics license application, or BLA.

Establishing collaborative partnerships to broaden our pipeline and provide funding for research and development.  We  intend  to  continue  to
develop  and  grow  our  product  portfolio  through  internal  research  and  development  as  well  as  through  collaborations  with  other  biotechnology  and
pharmaceutical companies, academia and non-governmental organizations.

PLATFORM TECHNOLOGY AND PRODUCT CANDIDATES

Platform Technology

ADAPTIR Platform. The platform can be used to produce monospecific, bispecific and multispecific immunotherapeutic proteins that specifically
bind to one or more targets and receptors found on immune cells to mediate tumor killing or improve other diseases such as autoimmune or inflammatory
diseases  by  modulating  the  immune  cells  directly  or  immune  environment.  We  believe  we  are  well  positioned  for  the  development  of  bispecific
therapeutics,  which  are  antibody-based  molecules  that  are  able  to  bind  two  or  more  targets  of  therapeutic  interest,  utilizing  our  innovative  ADAPTIR
(modular protein technology) platform. This allows us to take a novel approach to cancer immunotherapy or for treatment of other diseases.

Structurally,  ADAPTIR  molecules  are  similar  to  antibodies;  they  can  exhibit  the  same  biological  functions  of  an  antibody,  but  can  be  easily
modified to either eliminate or incorporate new activities, all the while maintaining a similar size, stability and manufacturing advantages of a monoclonal
antibody. The ADAPTIR molecules are single-chain polypeptides comprising customized elements including a protein domain that binds to one or more
target binding domains to a hinged domain and a set of antibody constant domains known as the fragment crystallizable region, or Fc region of a human
antibody.  The  antibody  Fc  region  can  elicit  an  immune  response  by  binding  to  the  corresponding  Fc  receptors  found  on  various  immune  cells  such  as
natural killer, or NK, cells, and other cells, including cancer cells to mediate antibody-dependent cell cytotoxicity resulting in killing of the cancer cell.
With the ADAPTIR platform, the Fc region can be modified to enhance or eliminate these functions. Incorporation of the Fc region into the ADAPTIR
platform also provides for an extended serum half-life by engaging recycling via the neonatal Fc receptor or FcRn. A long serum half-life could potentially
reduce dosing frequency and dose quantity.

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Multispecific ADAPTIR molecules are similar in structure to monospecific ADAPTIR molecules with the exception that they have two or more
customized target binding domains on the ends of the Fc region. Multiple targeting domains allow ADAPTIR molecules to bind to two or more targets. We
have created several bispecific molecules that are able to redirect T-cell cytotoxicity (RTCC). T-cells are white blood cells that fight infections and tumor
cells. RTCC ADAPTIR molecules are designed to cause T-cells to specifically kill a tumor by binding to a common component (CD3) found on the T-cell
and then binding to a specific tumor antigen on a specific tumor, thereby activating the T-cell to kill the tumor.

We believe the ADAPTIR platform is a promising platform technology within the rapidly growing field of immuno-oncology therapeutics. The
structural differences between ADAPTIR molecules and monoclonal antibodies, allow for the development of new immunotherapeutics that engage disease
targets in a novel manner and produce a unique signaling response. By customizing the binding domains of our ADAPTIR molecules, we are able to select
for desired potency, half-life, toxicity and stability/manufacturability. We have the potential to develop products with mechanisms of action including but
not limited to RTCC and targeted cytokine delivery. We are able to expand our ADAPTIR platform to generate bispecifics that target tumor antigens in
combination with costimulatory molecules including TNF-Receptor family members. We believe the ADAPTIR platform may prove to have advantages
over other immunotherapeutics and other bispecific T-cell engaging technologies. In pre-clinical studies, we have gathered data indicating that APVO436, a
RTCC ADAPTIR bispecific that binds CD123, may have high potency and activity at low doses, a long half-life, and reduced cytokine release compared to
other bispecifics targeting the same tumor antigens and CD3. The ADAPTIR bispecifics can be produced using standard manufacturing practices. Further
clinical and pre-clinical studies may not confirm or establish the anticipated benefits of this platform.

Our  ADAPTIR  platform  intellectual  property  (IP)  portfolio  consists  of  IP  that  we  solely  own  and  control  with  the  exception  of  non-exclusive
licenses  to  Chinese  hamster  ovary  (CHO)  cell  lines  and  related  expression  systems  which  we  non-exclusively  license  from  various  third  parties.    See
section entitled “Intellectual Property” for additional information about the ownership rights to ADAPTIR platform intellectual property.

Product Portfolio

Product Candidates

Our pipeline includes investigational clinical and pre-clinical stage product candidates for use in both hematologic and solid tumor cancers.

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APVO436. We  have  developed  APVO436,  an  ADAPTIR  bispecific  immunotherapeutic  protein  targeting  CD123,  a  cell  surface  receptor  highly
expressed  on  several  hematological  malignancies  and  CD3,  a  component  of  the  T-cell  receptor.  APVO436  utilizes  RTCC  to  initiate  killing  of  CD123
expressing tumor cells. Pre-clinical data on this anti-CD123 ADAPTIR bispecific was presented at the 2017 annual meeting of the American Association
for Cancer Research and 2017 American Society of Hematology (ASH). These data demonstrate in vitro RTCC activity and in vivo tumor cell killing in
animal models of disease and demonstrate that APVO436 can kill acute myeloid leukemia (AML) blasts using patient derived peripheral blood cells in the
presence of APVO436. Potential indications for APV0436 include AML, myelodysplastic syndrome, or MDS, acute lymphocytic leukemia, or ALL, and
hairy cell leukemia, for each of which we believe there is a strong unmet need for safe and effective therapies. APVO436 is expressed from a single gene
construct  from  CHO  production  cell  line  and  manufactured  using  traditional  antibody-like  processes.   APVO436  has  a  half-life  of  up  to  12.5  days  in
rodents and 4.5 days in non-human primates. In a cytokine release assay in vitro, administration of APVO436 resulted in lower levels of cytokine release as
compared to an anti-CD123 x anti-CD3 in the dual-affinity retargeting, or D.A.R.T. format.  In an in vitro assay using AML patient samples, APVO436
induced rapid activation and proliferation of endogenous T cells and showed a progressive reduction of CD123+ cells over the 96-hour culture period.  In a
murine  therapeutic  delivery  model,  treatment  with  APVO436  resulted  in  a  rapid  reduction  in  skeletal  tumor  burden  in  mice  which  were  previously
established with MOLM-13 tumors.

We commenced a Phase 1/1b clinical trial in the United States in December 2018 in patients with AML and MDS.  The objective of the trial is to
evaluate safety, pharmacokinetics, and pharmacodynamics of APVO436 in patients.  Phase 1 will consist of up to 60 patients and is designed to determine
the  maximum  tolerated  dose  and  recommended  dose  for  Phase  1b.    The  primary  endpoint  for  Phase  1  will  be  the  incidence  of  dose-limiting  toxicities
occurring during Cycle 1 of each dose cohort.  Phase 1b will consist of up to 48 patients and is designed to assess clinical activity at the recommended
dose.  The primary endpoint for Phase 1b is to assess clinical activity, including overall response rate.  In both Phase 1 and Phase 1b, patients will receive
APVO436 by intravenous dosing once weekly for six 28-day cycles.  At present, dosing in cohorts 1 through 5 has been completed with dosing in cohort 6
scheduled to begin shortly.  A total of 19 patients have been enrolled and treated with APVO436 to date.  A dose-limiting toxicity was observed in 1 of 6
patients in cohort 4.  No evidence of dose-limiting toxicities was observed in the latest dose cohort (cohort 5). Also, importantly, no evidence of drug-
induced anti-drug antibodies (ADA) has been observed in 17 patient blood samples analyzed to date.  

On November 26, 2019, the FDA granted Orphan Drug Designation to APVO436.

ALG.APV-527. a novel investigational bispecific ADAPTIR candidate, partnered with Alligator Bioscience, featuring a novel mechanism of action
designed to simultaneously target 4-1BB (CD137) and 5T4, a tumor antigen overexpressed in a number of different types of cancer. 4-1BB, a costimulatory
receptor on T cells, is known to enhance the immune response to cancer through activation of tumor-specific T cells and is believed to be a promising target
for new immunotherapeutic approaches. ALG.APV-527 could potentially have utility in the treatment of a broad spectrum of cancers over-expressing the
5T4 tumor antigen, including mesothelioma, non-small-cell-lung, head and neck, pancreatic, renal, ovarian and bladder cancers. Aptevo and Alligator have
made a joint decision to delay submission of the clinical trial authorization (CTA) for ALG-APV.527 previously planned for the fourth quarter of 2019.
Alligator and Aptevo have made a joint decision to focus efforts on partnering ALG.APV-527 prior to phase 1 clinical development.  The adjustment to the
development plan for ALG.APV -527 will allow both Aptevo and Alligator to align their resources to meet the needs of their respective ongoing clinical
programs. The companies are initiating discussions with potential partners for the upcoming clinical development of ALG.APV-527.

APVO603.  a  preclinical  dual  agonist  bispecific  ADAPTIR  candidate  employing  a  novel  mechanism  of  action  to  simultaneously  target  4-1BB
(CD137) and OX40 (CD134), both members of the TNF-receptor family.  Dual targeting of 4-1BB and OX40 provides synergistic co-stimulation of T cells
with the potential to amplify the cytotoxic function of activated T cells and NK cells, potentially leading to more robust anti-tumor responses. APVO603’s
combined  activation  of  both  the  4-1BB  and  OX40  TNF  receptors  represents  an  attractive  approach  in  potentially  overcoming  the  suppressive  tumor
microenvironment. The targeted co-stimulation of 4-1BB and OX40 has the potential to promote an important immunological cascade, enhancing T-cell
activation, prolonging T-cell survival, and improving tumor killing. This product candidate is not dependent on any one tumor antigen and has the potential
to treat multiple solid tumors.

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ADAPTIR Therapeutic Candidates. We have multiple additional candidates that are focused on immuno-oncology and based on the ADAPTIR

platform technology that are in different stages of pre-clinical development.

In  2019,  we  elected  to  discontinue  the  APVO210  development  program.  The  decision  followed  the  review  of  data  from  the  Phase  1  multiple
ascending dose (MAD) clinical study of APVO210 in healthy volunteers that suggests that APVO210 would not meet the desired target product profile for
future commercialization. Specifically, the clinical data showed evidence of increasing titers of ADA with repeated doses of APVO210, which had varying
impact on APVO210 drug levels in subjects’ blood.  The cause of the ADA is uncertain; however we believe that appearance of ADA is related to the
mechanism of action of APVO210, and not due to the structure, or sequences characteristic of the ADAPTIR platform.  The rapidity in which the ADA
developed in the APVO210 program is uncharacteristic of a typical immune response, which suggests that it is related to the mechanism of action of the
drug.  APVO210 binds to CD86 on antigen presenting cells (APC).  This may have led to internalization and presentation of APVO210 more efficiently
than  the  anticipated  and  intended  suppression  of  antigen  presentation  driven  by  the  IL-10  component  of  APVO210.    The  uncharacteristic  timing  and
appearance of the ADA and the robustness of the response suggests that it is specific to the drug mechanism of action and not related to sequences in the
candidate. For APVO 436, at present, dosing in cohorts 1 through 5 has been completed with dosing in cohort 6 scheduled to begin shortly.  A total of 19
patients have been enrolled and treated with APVO436 to date.  A dose-limiting toxicity was observed in 1 of 6 patients in cohort 4.  No evidence of dose-
limiting toxicities was observed in the latest dose cohort (cohort 5). Also, importantly, no evidence of drug-induced anti-drug antibodies (ADA) has been
observed in 17 patient blood samples analyzed to date.  

Potential adverse events related to our product candidates

Experimental  drugs  may  have  a  variety  of  adverse  events  related  to  their  target,  mechanism  of  action  or  off  target  toxicities.  Clinical  trials  are
conducted to define the efficacy and safety of a new molecule and this data is reviewed by the FDA prior to FDA approval. The majority of the drugs that
we are developing are intended for the treatment of cancer. Because cancer is a serious and life threatening disease, these patients experience a number of
serious adverse events as part of their disease. The risk-benefit ratio for new treatments of cancer is different from other less serious diseases. For example,
for the treatment of hypertension, it is not acceptable for a drug to lower the number of white blood cells that fight infections. However, chemotherapy for
the treatment of cancer frequently lowers the number of white blood cells and infections do occur, which physicians manage in the course of a patient’s
cancer treatment. In order to distinguish whether a new drug causes adverse events, a controlled trial is frequently conducted comparing a new drug to
another therapy.

Competition

Our product candidates face significant competition. Any product candidate that we successfully develop and commercialize is likely to compete
with currently marketed products, as well as other novel product candidates that are in development for the same indications. Specifically, the competition
with respect to our clinical product candidate includes the following:

•

APVO436. If approved for AML, we anticipate that APVO436 would compete with other agents targeting CD123 that are in development
if  they  are  also  approved.  Bispecifics  in  development  targeting  CD123  include:  flotetuzumab  (formerly  MGD006,  Macrogenics),  JNJ-
63709178  (Janssen)  and  XmAb14045  (Xencor),  and  a  bispecific  antibody  from  Sanofi.  There  are  numerous  CAR-T  therapies  in
development:  CART123  (University  of  Penn.),  CARTCD123  (NCI/City  of  Hope),  UCART123  (Cellectis),  MB-102  (Mustang  Bio)  and
several  others  in  development  in  China.  Other  competitive  products  targeting  CD123  are:  tagraxofusp  (formerly  SL-401,  an  antibody
immunotoxin,  Stemline),  KHK2833  (monoclonal  antibody,  Kyowa  Hakko  Kirin  Pharma),  CSL362  (monoclonal  antibody,  CSL/Janssen)
and IMGN632 (ImmunoGen and Jazz Pharmaceuticals).

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COLLABORATIONS WITH ALLIGATOR BIOSCIENCE

On July 20, 2017, our wholly owned subsidiary Aptevo Research and Development LLC (Aptevo R&D), entered into a collaboration and option
agreement  (Collaboration  Agreement)  with  Alligator  Bioscience  AB,  (Alligator),  pursuant  to  which  Aptevo  R&D  and  Alligator  are  collaboratively
developing  ALG.APV-527,  a  lead  bispecific  antibody  candidate  simultaneously  targeting  4-1BB  (CD137),  a  member  of  the  TNFR  superfamily  of  a
costimulatory receptor found on activated T-cells, and 5T4 a tumor antigen overexpressed in a number of different types of cancer. This product candidate
is built on our novel ADAPTIR platform. 

Subject  to  certain  exceptions  for  Aptevo  R&D’s  manufacturing  and  platform  technologies,  the  parties  will  jointly  own  intellectual  property
generated  in  the  performance  of  the  development  activities  under  the  Collaboration  Agreement.  Under  the  terms  of  the  Collaboration  Agreement,  the
parties intend to share revenue received from a third-party commercialization partner equally, or, if the development costs are not equally shared under the
Collaboration Agreement, in proportion to the development costs borne by each party.

The  Collaboration  Agreement  also  contains  several  points  in  development  at  which  either  party  may  elect  to  “opt-out”  (i.e.,  terminate  without
cause) and, following a termination notice period, cease paying development costs for this product candidate, which would be borne fully by the continuing
party. Following an opt-out by a party, the continuing party will be granted exclusive rights to continue the development and commercialization of this
product candidate, subject to a requirement to pay a percentage of revenue received from any future commercialization partner for this product, or, if the
continuing party elects to self-commercialize, tiered royalties on the net sales of this product by the continuing party ranging from the low to mid-single
digits, based on the point in development at which the opt-out occurs. The parties have also agreed on certain technical criteria or “stage gates” related to
the  development  of  this  product  that,  if  not  met,  will  cause  an  automatic  termination  and  wind-down  of  the  Collaboration  Agreement  and  the  activities
thereunder, provided that the parties do not agree to continue.

The Collaboration Agreement contains industry standard termination rights, including for material breach following a specified cure period, and in

the case of a party’s insolvency.

IXINITY

IXINITY (coagulation factor IX (recombinant)). IXINITY is a third-generation recombinant human coagulation factor IX approved by the FDA
in April 2015 in the United States for the control and prevention of bleeding episodes and for perioperative management in adults and children 12 years of
age or older with hemophilia B. Hemophilia B, also known as Christmas disease, is a rare, inherited bleeding disorder. The blood of hemophilia B patients
has an impaired clotting ability, which results from substantially reduced or missing factor IX activity. Patients with hemophilia B commonly experience
joint  bleeding  with  pain  and  swelling,  which  can  result  in  irreversible  joint  damage.  They  may  also  experience  more  serious  or  life-threatening
hemorrhages.  People  with  hemophilia  B  require  factor  IX  injections  to  restore  normal  blood  coagulation  temporarily.  Many  patients  use  regular,
prophylactic treatment to try to prevent bleeding episodes, while others use on-demand treatment to control bleeding episodes after they occur. Treatment
selection and approach is individualized based on factors including the patient’s condition and age, factor level severity, bleeding pattern, activity level and
individual pharmacokinetic parameters.

On  February  28,  2020,  we  entered  into  an  LLC  Purchase  Agreement  with  Medexus,  pursuant  to  which  Aptevo  sold  all  of  the  issued  and
outstanding limited liability company interests of Aptevo BioT, a subsidiary of Aptevo wholly owns IXINITY and related Hemophilia B business. As a
result  of  the  transaction,  Medexus  obtained  all  rights,  title  and  interest  to  the  IXINITY  product  and  intellectual  property.  In  addition,  Aptevo  BioT
personnel responsible for the sale and marketing of IXINITY also transitioned to Medexus as part of the transaction.

INTELLECTUAL PROPERTY

We actively seek intellectual property protection for our products and product candidates. We own or exclusively license the patents and patent
applications in our patent portfolio that support the ADAPTIR platform and pipeline products, including APVO436, with the exception of certain cell line
rights which we license on a non-exclusive basis. We practice patent life cycle management by filing patent applications to protect new inventions relating
to meaningful improvements to our products and related methods. We primarily seek patent protection for inventions that support our products and product
candidates,  but  from  time  to  time,  we  seek  patent  protection  for  inventions  that  could,  for  instance,  support  a  potential  business  opportunity  or  block  a
competitor from designing around our existing patents.

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In general, and where possible, we pursue patent protection in countries where we believe there will be a significant market for the corresponding
product or product candidate. We generally do not seek patent protection in countries where we have reason to believe we would not be able to enforce
patents. For instance, we tend to not file in countries that are frequently listed on the Priority Watch List of the Special 301 Report prepared by the Office of
the United States Trade Representative, with the exception that we typically file patent applications in China, Russia and India. We may also decide to take
a narrower filing approach for secondary and improvement type inventions as compared to inventions that are more foundational to our products. We do
not seek patent protection in countries that are on the United Nations, or U.N., list of Least Developed Countries.

The  term  of  protection  for  various  patents  associated  with  and  expected  to  be  associated  with  our  marketed  product  and  product  candidates  is
typically twenty years from the filing date but may vary depending on a variety of factors including the date of filing of the patent application or the date of
patent issuance and the legal term of patents in the countries in which they are obtained. The protection afforded by a patent varies on a product-by-product
basis and country-to-country basis and depends upon many factors, including the type of patent, the scope of its coverage, the availability of regulatory-
related extensions, the necessity for terminal disclaimers, the availability of legal remedies in a particular country, and the validity and enforceability of the
patents.

In  some  cases,  we  may  decide  that  the  best  way  to  protect  our  intellectual  property  is  to  retain  proprietary  information  as  trade  secrets  and
confidential  information  rather  than  to  apply  for  patents,  which  would  involve  disclosure  of  proprietary  information  to  the  public.  When  determining
whether  to  protect  intellectual  property  as  a  trade  secret,  we  consider  many  factors  including,  for  instance,  our  ability  to  maintain  the  trade  secret,  the
likelihood that a competitor will independently develop the information, our ability to patent protect the intellectual property and the likelihood we would
be able to enforce a resulting patent.

We  are  a  party  to  a  number  of  license  agreements  under  which  we  license  patents,  patent  applications  and  other  intellectual  property.  These
agreements  impose  various  commercial  diligence  and  financial  payment  obligations  on  us.  We  expect  to  continue  to  enter  into  these  types  of  license
agreements in the future.

ADAPTIR Platform. We protect the ADAPTIR platform technology through a combination of patents and trade secrets. We own all ADAPTIR
platform intellectual property, with the exception that we have non-exclusive commercial licenses and a research license with Lonza to certain intellectual
property related to Lonza’s CHO cell lines and vectors. Under our Lonza research license, we have an option to take a license to use the GS System to
develop  and  manufacture  therapeutic  proteins  for  our  commercial  purposes.  In  addition  to  the  Lonza  CHO  cell  line  licenses,  we  have  non-exclusive
research licenses to other CHO cell lines and related vectors from other suppliers, and we have the ability to obtain non-exclusive commercial licenses to
these cell lines and vectors as needed.

The intellectual property we own that supports our ADAPTIR platform was generated internally at Emergent or at Trubion Pharmaceuticals, Inc.,
or Trubion, prior to its acquisition by Emergent in 2010, or at Aptevo following the separation. One patent family which supports use of unique linkers in
the homodimer (a molecule consisting of two identical halves) version of the platform was invented jointly by Trubion and Wyeth Pharmaceuticals, Inc., or
Wyeth,  as  part  of  a  collaboration  between  the  two  companies.  Upon  termination  of  a  product  license  agreement  between  Wyeth  and  Trubion,  Wyeth
assigned the rights it had in that platform patent family to Trubion. These rights have since transferred to us.

In order to differentiate our platform inventions from antibodies and other antibody-like constructs that have been publicly disclosed, many of our
patents and patent applications are directed to unique aspects or components of our platform such as linkers or binding domains. Our ADAPTIR platform
can be homodimeric or heterodimeric. Although most of our patent families protect both homodimeric and heterodimeric forms of the platform, we also
have a patent family that is focused on the heterodimeric form of the platform.

We  have  filed  patent  applications  for  the  ADAPTIR  platform  in  the  United  States  and  in  countries  and  territories,  including  Australia,  Brazil,
Canada,  China,  Egypt,  Europe,  India,  Indonesia,  Israel,  Japan,  Malaysia,  Mexico,  New  Zealand,  Singapore,  South  Africa,  South  Korea,  United  Arab
Emirates and Vietnam. We plan to continue to improve our ADAPTIR platform and to file patent applications on those improvements. Our decision as to
where to file any new ADAPTIR improvement inventions will be based in part on the significance of the improvement. If patents issue on the pending
ADAPTIR patent applications, the patent term for those patents are estimated to expire between June 2027 and September 2036.

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APVO436.    We  have  nationalized  our  core  patent  family  which  covers  the  APVO436  product  candidate  in  various  countries  and  territories
including  the  U.S.,  Australia,  Brazil,  Canada,  China,  Colombia,  Europe,  Eurasia,  India,  Indonesia,  Israel,  Japan,  Malaysia,  Mexico,  New  Zealand,
Philippines, Singapore, South Africa, South Korea, Ukraine, and Vietnam.

ALG.APV-527.  We co-own with Alligator Biosciences a patent family corresponding to PCT application PCT/EP2018/069850, which covers the
ALG.APV-527 product candidate.  In January and February of 2020, this patent family was nationalized in various countries.  Aptevo and Alligator also co-
own US patent 10,239,949, which was filed through the U.S.P.T.O.’s Cancer Immunotherapy Pilot Program.  

In  addition  to  the  co-owned  assets,  Alligator  owns  a  patent  family  corresponding  to  PCT  application  PCT/EP2017/059656,  which  also  covers

ALG.APVO-527.  Aptevo has a license (co-exclusive with Alligator) to this patent family for the development of the ALG.APV-527 product candidate.

Trademarks owned by Aptevo Therapeutics Inc. and its subsidiaries. Where possible, we pursue registered trademarks for our marketed products
in  significant  markets.  We  own  trademark  registrations  and  pending  applications  for  the  marks:  APTEVO  THERAPEUTICS,  APTEVO
BIOTHERAPEUTICS, APTEVO RESEARCH AND DEVELOPMENT, the Aptevo logo, and ADAPTIR in relevant jurisdictions. We own registrations or
pending trademark applications for the mark APTEVO per se in Iraq, Nicaragua, Pakistan, and Ukraine.

REGULATION

Regulations in the United States and other countries have a significant impact on our product development, manufacturing and marketing activities.

Product Development for Therapeutics

Pre-clinical Testing. Before beginning testing of any compounds with potential therapeutic value in human subjects in the United States, stringent
government requirements for pre-clinical data must be satisfied. Pre-clinical testing includes both in vitro, or in an artificial environment outside of a living
organism, and in vivo, or within a living organism, laboratory evaluation and characterization of the safety and efficacy of a drug and its formulation. We
perform pre-clinical testing on all of our product candidates before we initiate any human trials.

Investigational  New  Drug  Application.  Before  clinical  testing  may  begin,  the  results  of  pre-clinical  testing,  together  with  manufacturing
information, analytical data and any other available clinical data or literature, must be submitted to the United States Food and Drug Administration, or
FDA,  as  part  of  an  Investigational  New  Drug  Application,  or  IND.  The  sponsor  must  also  include  an  initial  protocol  detailing  the  first  phase  of  the
proposed clinical investigation, together with information regarding the qualifications of the clinical investigators. The pre-clinical data must provide an
adequate basis for evaluating both the safety and the scientific rationale for the initial clinical studies in human volunteers. The IND automatically becomes
effective 30 days after receipt by the FDA, unless the FDA imposes a clinical hold within that 30-day time period.

Clinical Trials. Clinical trials involve the administration of the drug to healthy human volunteers or to patients with the target disease or disorder
under  the  supervision  of  a  qualified  physician  (also  called  an  investigator)  pursuant  to  an  FDA-reviewed  protocol.  Human  clinical  trials  typically  are
conducted in three sequential phases, although the phases may overlap with one another. Clinical trials must be conducted under protocols that detail the
objectives of the study, the parameters to be used to monitor safety and the efficacy criteria, if any, to be evaluated. Each protocol must be submitted to the
FDA as part of the IND.

•

•

•

Phase 1 clinical trials test for safety, dose tolerance, absorption, bio-distribution, metabolism, excretion and clinical pharmacology and, if
possible, for early evidence regarding efficacy.

Phase 2 clinical trials involve a small sample of individuals with the target disease or disorder and seek to assess the efficacy of the drug for
specific targeted indications to determine dose response and the optimal dose range and dose regimen and to gather additional information
relating to safety and potential adverse effects.

Phase 3 clinical trials consist of expanded, large-scale studies of patients with the target disease or disorder to obtain definitive statistical
evidence  of  the  efficacy  and  safety  of  the  proposed  product  and  dosing  regimen.  The  safety  and  efficacy  data  generated  from  Phase  3
clinical trials typically form the basis for FDA approval of the product candidate.

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•

Phase  4  clinical  trials,  if  conducted,  are  conducted  after  a  product  has  been  approved.  These  trials  can  be  conducted  for  a  number  of
purposes, including to collect long-term safety information or to collect additional data about a specific population. As part of a product
approval,  the  FDA  may  require  that  certain  Phase  4  studies,  which  are  called  post-marketing  commitment  studies,  be  conducted  post-
approval.

Good Clinical Practice. All of the phases of clinical studies must be conducted in conformance with the FDA’s bioresearch monitoring regulations
and Good Clinical Practices, or GCP, which are ethical and scientific quality standards for conducting, recording and reporting clinical trials to assure that
the  data  and  reported  results  are  credible  and  accurate  and  that  the  rights,  safety  and  well-being  of  trial  participants  are  protected.  Additionally,  an
Institutional Review Board at each site participating in a trial must obtain ongoing approval for conduct of the trial at that site.

Marketing Approval—Biologics

Biologics  License  Application.  All  data  obtained  from  a  comprehensive  development  program,  including  research  and  product  development,
manufacturing, pre-clinical and clinical trials, labeling and related information are submitted in a biologics license application, or BLA, to the FDA and in
similar regulatory filings with the corresponding agencies in other countries for review and approval. The submission of an application is not a guarantee
that  the  FDA  will  find  the  application  complete  and  accept  it  for  filing.  The  FDA  may  refuse  to  file  the  application  and  request  additional  information
rather  than  accept  the  application  for  filing,  in  which  case  the  application  must  be  resubmitted  with  the  supplemental  information.  The  FDA  has  two
months to review an application for its acceptability for filing. Once an application is accepted for filing, the Prescription Drug User Fee Act, or PDUFA,
establishes a two-tiered review system: Standard Review and Priority Review. When conducting Priority Review, the FDA has a goal to review and act on
BLA submissions within six months from the date of the FDA’s acceptance for filing of the application, rather than the ten-month goal under a Standard
Review. The FDA gives Priority Review status to product candidates that provide safe and effective therapies where no satisfactory alternative exists or to a
product candidate that constitutes a significant improvement compared to marketed products in the treatment, diagnosis or prevention of a disease.

In addition, under the Pediatric Research Equity Act of 2003, or PREA, BLAs and certain supplements must contain data to assess the safety and
efficacy  of  the  product  for  the  claimed  indications  in  all  relevant  pediatric  subpopulations  and  to  support  dosing  and  administration  for  each  pediatric
subpopulation for which the product is safe and effective. The FDA may grant deferrals for submission of data or full or partial waivers. Unless otherwise
required by regulation, PREA does not apply to any drug or biologic for an indication for which orphan designation has been granted.

In reviewing a BLA, the FDA may grant approval or deny the application through a complete response letter if it determines the application does
not provide an adequate basis for approval requesting additional information. Even if such additional information and data are submitted, the FDA may
ultimately  decide  that  the  BLA  does  not  satisfy  the  criteria  for  approval.  The  receipt  of  regulatory  approval  often  takes  many  years,  involving  the
expenditure of substantial financial resources. The speed with which approval is granted often depends on a number of factors, including the severity of the
disease in question, the availability of alternative treatments and the risks and benefits demonstrated in clinical trials. The FDA may also impose conditions
upon approval. For example, it may require a Risk Evaluation and Mitigation Strategy, or REMS, for a product. This can include various required elements,
such  as  publication  of  a  medication  guide,  patient  package  insert,  a  communication  plan  to  educate  health  care  providers  of  the  drug’s  risks  and/or
restrictions on distribution and use, such as limitations on who may prescribe or dispense the drug. The FDA may also significantly limit the indications
approved  for  a  given  product  and/or  require,  as  a  condition  of  approval,  enhanced  labeling,  special  packaging  or  labeling,  post-approval  clinical  trials,
expedited reporting of certain adverse events, pre-approval of promotional materials or restrictions on direct-to-consumer advertising, any of which could
negatively impact the commercial success of a drug.

Fast Track Designation. The FDA may designate a product as a fast track drug if it is intended for the treatment of a serious or life-threatening
disease or condition and demonstrates the potential to address unmet medical needs for this disease or condition. Sponsors granted a fast track designation
for a drug are granted more opportunities to interact with the FDA during the approval process and are eligible for FDA review of the application on a
rolling basis, before the application has been completed.

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Breakthrough  Therapy.  Under  the  provisions  of  the  Food  and  Drug  Administration  Safety  and  Innovation  Act,  or  FDASIA,  the  FDA  may
designate a product as a breakthrough therapy if the product is intended, alone or in combination with one or more other products, to treat a serious or life-
threatening  disease  or  condition,  and  preliminary  clinical  evidence  indicates  that  the  product  may  demonstrate  substantial  improvement  over  existing
therapies on one or more clinically significant endpoints, such as substantial treatment effects observed early in clinical development. Products designated
as breakthrough therapies are also eligible for accelerated approval. The FDA must take certain actions, such as holding timely meetings and providing
advice, intended to expedite the development and review of an application for approval of a breakthrough therapy.

Orphan Drugs. Under the Orphan Drug Act, an applicant can request the FDA to designate a product as an “orphan drug” in the United States if
the drug is intended to treat an orphan, or rare, disease or condition. A disease or condition is considered orphan if it affects fewer than 200,000 people in
the United States. Orphan drug designation must be requested before submitting a BLA. Products designated as orphan drugs are eligible for special grant
funding for research and development, FDA assistance with the review of clinical trial protocols, potential tax credits for research, waived filing fees for
marketing applications and a seven-year period of market exclusivity after marketing approval. Orphan drug exclusivity (afforded to the first applicant to
receive approval for an orphan designated drug) prevents FDA approval of applications by others for the same drug for the designated orphan disease or
condition.  The  FDA  may  approve  a  subsequent  application  from  another  applicant  if  the  FDA  determines  that  the  application  is  for  a  different  drug  or
different use, or if the FDA determines that the subsequent product is clinically superior, or that the holder of the initial orphan drug approval cannot assure
the availability of sufficient quantities of the drug to meet the public’s need. A grant of an orphan designation is not a guarantee that a product will be
approved. On November 26, 2019 FDA granted Orphan Drug Designation to APVO436, a bispecific antibody candidate intended for the treatment of acute
myelogenous leukemia (AML). APVO436 is currently being evaluated in a Phase 1/1b clinical trial in patients with AML and myelodysplastic syndrome
(MDS).

Post-Approval Requirements. Any biologic for which we receive FDA approval will be subject to continuing regulation by the FDA, including,
among  other  things,  record  keeping  requirements,  reporting  of  adverse  experiences,  providing  the  FDA  with  updated  safety  and  efficacy  information,
product sampling and distribution requirements, current good manufacturing practices, or cGMP, and restrictions on advertising and promotion. Adverse
events  that  are  reported  after  marketing  approval  can  result  in  additional  limitations  being  placed  on  the  product’s  distribution  or  use  and,  potentially,
withdrawal  or  suspension  of  the  product  from  the  market.  In  addition,  the  FDA  authority  to  require  post-approval  clinical  trials  and/or  safety  labeling
changes if warranted. In certain circumstances, the FDA may impose a REMS after a product has been approved. Facilities involved in the manufacture and
distribution  of  approved  products  are  required  to  register  their  establishments  with  the  FDA  and  certain  state  agencies  and  are  subject  to  periodic
unannounced inspections by the FDA for compliance with cGMP and other laws. The FDA also closely monitors advertising and promotional materials we
may disseminate for our products for compliance with restrictions on off-label promotion and other laws. We may not promote our products for conditions
of use that are not included in the approved package inserts for our products. Certain additional restrictions on advertising and promotion exist for products
that have boxed warnings in their approved package inserts.

Pricing, Coverage and Reimbursement

In the United States and internationally, sales of our products and our ability to generate revenues on such sales are dependent, in significant part,
on  the  availability  and  level  of  reimbursement  from  third-party  payors,  including  state  and  federal  governments  and  private  insurance  plans.  The  most
significant governmental reimbursement programs in the United States relevant to our products are described below:

Medicare Part B.  Medicare  Part  B  covers  certain  drug  products  provided  in  a  physician’s  office  or  hospital  outpatient  setting  under  a  payment
methodology  using  “average  sales  price,”  or  ASP,  information.  We  are  required  to  provide  ASP  information  to  the  Centers  for  Medicare  &  Medicaid
Services, or CMS, on a monthly basis. Medicare payment rates using an ASP methodology are currently set at ASP plus six percent, although this rate
could change in future years. If we fail to timely or accurately submit ASP, we could be subject to civil monetary penalties and other sanctions.

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Medicaid Rebate Program. For products to be covered by Medicaid, drug manufacturers must enter into a rebate agreement with the Secretary of
HHS on behalf of the states and must regularly submit certain pricing information to CMS. The pricing information submitted, including information about
the “average manufacturer price,” or AMP, and “best price” for each of our covered drugs, determines the amount of the rebate we must pay. The total
rebate also includes an “additional” rebate, which functions as an “inflation penalty.” The Affordable Care Act increased the amount of the basic rebate
and, for some “line extensions,” increased the additional rebate. It also requires manufacturers to pay rebates on utilization by enrollees in managed care
organizations. If we fail to timely or accurately submit required pricing information, we could be subject to civil, monetary and other penalties. In addition,
the Affordable Care Act changed the definition of AMP to address which manufacturer sales are to be considered, which affected the rebate liability for our
products.

340B/PHS Drug Pricing Program. The availability of federal funds to pay for any of our future products under the Medicaid and Medicare Part B
programs requires that we extend discounts under the 340B/Public Health Service, or PHS, drug pricing program. The 340B/PHS drug pricing program
requires participating manufacturers to charge no more than a statutorily-defined “ceiling” price to a variety of community health clinics and other covered
entities that receive health services grants from the PHS, as well as the outpatient departments of hospitals that serve a disproportionate share of Medicaid
and Medicare beneficiaries. A product’s ceiling price for a quarter reflects its Medicaid AMP from two quarters earlier less its Medicaid rebate amount
from two quarters earlier. Therefore, the above-mentioned revisions to the Medicaid rebate formula and AMP definition enacted by the Affordable Care
Act could cause the discount produced by the ceiling price to increase. Under the Affordable Care Act, several additional classes of entities were made
eligible for these discounts, increasing the volume of sales for which we must now offer the 340B/PHS discounts.

Foreign Regulation

In the future, we may have a commercial presence to additional foreign countries and territories. In the European Union, or EU, medicinal products
are  authorized  following  a  process  similarly  demanding  as  the  process  required  in  the  United  States.  Products  derived  from  biotechnology  must  be
authorized via a centralized procedure by the European Commission, which provides for the grant of a single marketing authorization that is valid for all
EU member states. We are also subject to many of the same continuing post-approval requirements in the EU as we are in the United States (e.g., good
manufacturing practices). We will be subject to varying preapproval, approval and post-approval regulatory requirements similar to those imposed by the
FDA in each foreign country in which we conduct regulated activities.

Healthcare Fraud and Abuse and Anti-Corruption Laws

We are subject to various federal and state laws pertaining to health care “fraud and abuse,” including state and federal anti-kickback laws false
claims  laws,  and  patent  privacy  and  security  laws.  Anti-kickback  laws  make  it  illegal  for  a  drug  manufacturer  to  knowingly  and  willfully  solicit,  offer,
receive  or  pay  any  remuneration  in  exchange  for,  to  induce,  or  in  return  for,  the  referral  of  business  that  may  be  reimbursed  by  a  third  party  payor
(including  Medicare  and  Medicaid),  including  the  purchase,  prescribing  or  recommendation  of  a  particular  drug.  Due  to  the  breadth  of  the  statutory
provisions, it is possible that our practices might be challenged under anti-kickback or similar laws. Civil and criminal false claims laws, false statement
laws and civil monetary penalty laws prohibit, among other things, anyone from knowingly presenting, or causing to be presented for payment, to third-
party  payors  (including  Medicare  and  Medicaid)  claims  for  reimbursed  drugs  or  services  that  are  false  or  fraudulent,  claims  for  items  or  services  not
provided as claimed or claims for medically unnecessary items or services. Our activities relating to the sale and marketing of our products may be subject
to scrutiny under these laws. Privacy and security laws, such as the Health Insurance Portability and Accountability Act of 1996, or HIPAA, create federal
criminal and civil liability for executing a scheme to defraud any healthcare benefit program or knowingly and willfully falsifying, concealing or covering
up  a  material  fact  or  making  any  materially  false  statement  in  connection  with  the  delivery  of  or  payment  for  healthcare  benefits,  items  or  services.
Additionally, HIPAA, as amended by the Health Information Technology for Economic and Clinical Health, or HITECH, and their respective implementing
regulations, impose certain requirements relating to the privacy, security and transmission of individually identifiable health information.

In  addition,  as  part  of  the  Affordable  Care  Act,  the  federal  government  enacted  the  Physician  Payment  Sunshine  Act.  Manufacturers  of  drugs
biologics  and  devices  that  are  reimbursed  by  Medicare,  Medicaid  or  the  Children’s  Health  Insurance  Program  are  required  to  annually  report  to  CMS
payments  and  transfers  of  value  made  to  physicians  and  teaching  hospitals,  and  ownership  or  investment  interest  held  by  physicians  and  their  family
members.

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Our operations are also subject to compliance with the U.S. Foreign Corrupt Practices Act, or FCPA, which prohibits corporations and individuals
from directly or indirectly paying, offering to pay, or authorizing the payment of anything of value to any foreign government official or employee, or any
foreign political party or political candidate in an attempt to obtain or retain business or to otherwise influence such official, employee, party or candidate
in his or her or its official capacity. Our operations are also subject to compliance with the U.K. Bribery Act of 2010, which applies to activities both in the
public and private sector, Canada’s Corruption of Foreign Public Officials Act and similar laws in other countries where we do business.

Healthcare Reform

A  primary  trend  in  the  United  States  healthcare  industry  and  elsewhere  is  cost  containment.  There  have  been  a  number  of  federal  and  state
proposals during the last few years regarding the pricing of pharmaceutical and biopharmaceutical products, limiting coverage and reimbursement for drugs
and other medical products, government control and other changes to the healthcare system in the United States.

By way of example, the United States and state governments continue to propose and pass legislation designed to reduce the cost of healthcare. In
March 2010, the Affordable Care Act, or the ACA, was enacted which, among other things, includes changes to the coverage and payment for products
under government health care programs. However, some provisions of the ACA have yet to be fully implemented and certain provisions have been subject
to judicial and Congressional challenges, as well as efforts by the Trump Administration to repeal or replace certain aspects of the ACA. For example, since
January  2017,  President  Trump  has  signed  two  executive  orders  and  other  directives  designed  to  delay,  circumvent,  or  loosen  certain  requirements
mandated  by  the  ACA.  Concurrently,  Congress  has  considered  legislation  that  would  repeal  or  repeal  and  replace  all  or  part  of  the  ACA.  Additionally,
President Trump signed the Tax Cuts and Jobs Act of 2017 on December 22, 2017, which includes a provision repealing the individual mandate under the
ACA, effective January 1, 2019.

Other legislative changes have been proposed and adopted in the United States since the ACA was enacted. For example, in August 2011, the Budget
Control Act of 2011, among other things, created measures for spending reductions by Congress. A Joint Select Committee on Deficit Reduction, tasked with
recommending a targeted deficit reduction of at least $1.2 trillion for the years 2012 through 2021, was unable to reach required goals, thereby triggering the
legislation’s automatic reduction to several government programs. This includes aggregate reductions of Medicare payments to providers of up to 2% per fiscal
year, which went into effect in April 2013 and will remain in effect through 2025 unless additional Congressional action is taken. In January 2013, President
Obama  signed  into  law  the  American  Taxpayer  Relief  Act  of  2012,  which,  among  other  things,  further  reduced  Medicare  payments  to  several  providers,
including hospitals, imaging centers and cancer treatment centers, and increased the statute of limitations period for the government to recover overpayments to
providers from three to five years. Furthermore, there has been heightened governmental scrutiny recently over the manner in which manufacturers set prices
for their marketed products. For example, there have been several recent Congressional inquiries and proposed bills designed to, among other things, bring
more  transparency  to  drug  pricing,  review  the  relationship  between  pricing  and  manufacturer  patient  programs,  and  reform  government  program
reimbursement methodologies for drug products.

Additionally,  on  December  13,  2016,  the  21st  Century  Cures  Act,  or  Cures  Act,  was  signed  into  law,  which  is  designed  to  modernize  and
personalize healthcare, spur innovation and research, and streamline the discovery and development of new therapies through increased federal funding of
particular programs. Among other provisions, the Cures Act reauthorizes the existing priority review voucher program for certain drugs intended to treat
rare pediatric diseases until 2020; creates a new priority review voucher program for drug applications determined to be material national security threat
medical countermeasure applications; revises the Food, Drug, and Cosmetic Act to streamline review of combination product applications; requires FDA to
evaluate the potential use of “real world evidence” to help support approval of new indications for approved drugs; provides a new “limited population”
approval pathway for antibiotic and antifungal drugs intended to treat serious or life-threatening infections; and authorizes FDA to designate a drug as a
“regenerative advanced therapy,” thereby making it eligible for certain expedited review and approval designations.

State Transparency Laws

The Washington State Health Care Authority (HCA) is currently in the planning phase of the prescription drug cost transparency effort, as a result
of the Engrossed Second Substitute House Bill 1224 in 2019. Drug manufacturers and pharmacy benefit managers are not expected to submit data in 2019.
The HCA anticipates being ready to collect data by October 2020.

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Other Regulation

Our  present  and  future  business  has  been  and  will  continue  to  be  subject  to  various  other  laws  and  regulations.  Various  laws,  regulations  and
recommendations relating to safe working conditions, laboratory practices, the experimental use of animals, and the purchase, storage, movement, import,
export,  use  and  disposal  of  hazardous  or  potentially  hazardous  substances,  including  radioactive  compounds  and  infectious  disease  agents  used  in
connection with our product development, are or may be applicable to our activities.

EMPLOYEES AND OFFICE LOCATION

Aptevo employed 80 full-time persons as of December 31, 2019. The team is comprised of a dedicated group of accomplished professionals who
bring a broad range of academic achievements combined with significant industry experience. We believe that our future success will depend in part on our
continued ability to attract, hire and retain qualified personnel. None of our employees are represented by a labor union or covered by collective bargaining
agreements. We believe that our relations with our employees are good.

Our principal executive offices are located at 2401 4th Ave., Suite 1050, Seattle, Washington 98121. Our telephone number is (206) 838-0500.

ORGANIZATIONAL HISTORY

In August 2015, Emergent BioSolutions Inc., or Emergent, announced a plan to separate into two independent publicly traded companies, one a
biotechnology company and the other a global specialty life sciences company. To accomplish this separation, Emergent created a new company, Aptevo
Therapeutics Inc., or Aptevo, to be the parent company for the development-based biotechnology business focused on novel oncology, hematology, and
autoimmune and inflammatory therapeutics. We were incorporated in Delaware in February 2016 as a wholly owned subsidiary of Emergent. To effect the
separation, Emergent made a pro rata distribution of Aptevo’s common stock to Emergent’s stockholders on August 1, 2016.

AVAILABLE INFORMATION

The Aptevo investor website is located at www.AptevoTherapeutics.com. Our annual report on Form 10-K, quarterly reports on Form 10-Q, current
reports on Form 8-K and all amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, or
the Exchange Act, are available on our website free of charge as soon as reasonably practicable after we electronically file those reports with, or furnish
them to, the Securities and Exchange Commission, or SEC.

Also  available  free  of  charge  on  our  website,  the  reports  filed  with  the  SEC  by  our  executive  officers,  directors  and  ten  percent  stockholders
pursuant  to  Section  16  under  the  Exchange  Act  as  soon  as  reasonably  practicable  after  copies  of  those  filings  are  provided  to  us  by  those  persons.  In
addition, all disclosures that are required to be posted by applicable law, the rules of the SEC or the Nasdaq listing standards regarding any amendment to,
or waiver of, our code of business conduct and ethics are available free of charge on our website. We have included our website address as an inactive
textual reference only. The information contained on, or that can be accessed through, our website is not a part of, or incorporated by reference into, this
annual report.

Item 1A. Risk Factors.

You  should  carefully  consider  the  following  risks  and  other  information  in  this  annual  report  on  Form  10-K  in  evaluating  us  and  our  common

stock. Any of the following risks could materially and adversely affect our results of operations, financial condition or financial prospects.

RISKS RELATED TO OUR BUSINESS

Financial Risks

We have a history of losses and may not be profitable in the future.

For the year ended December 31, 2019 and 2018, we had net losses of $40.4 million and $53.7 million, respectively. As of December 31, 2019, we

had an accumulated deficit of $167.9 million.

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Our  management  and  board  of  directors  have  concluded  that  a  substantial  doubt  is  deemed  to  exist  concerning  our  ability  to  continue  as  a  going
concern.

Accounting Standards Update, or ASU, 2014-15, requires management to assess our ability to continue as a going concern for one year after the
date  the  financial  statements  are  issued.  As  further  discussed  in  Note  1,  Nature  of  Business  and  Significant  Accounting  Policies  to  our  condensed
consolidated  financial  statements  in  this  Form  10-K,  substantial  doubt  is  deemed  to  exist  about  the  company’s  ability  to  continue  as  a  going  concern
through March 2021. Our financial statements do not include any adjustment relating to the recoverability and classification of recorded asset amounts or
the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern. Our ability to continue as a going
concern  will  require  us  to  generate  positive  cash  flow  from  operations,  obtain  additional  financing,  enter  into  strategic  alliances  and/or  sell  assets.  The
reaction of investors to the inclusion of a going concern statement in this report on Form 10-K, our current lack of cash resources and our potential inability
to continue as a going concern may materially adversely affect our share price and our ability to raise new capital and enter into strategic alliances. If we
become unable to continue as a going concern, we may have to liquidate our assets and the values we receive for our assets in liquidation or dissolution
could be significantly lower than the values reflected in our financial statements.

We will require additional capital and may be unable to raise capital when needed or on acceptable terms.

As of December 31, 2019, we had cash, cash equivalents, and restricted cash in the amount of $19.9 million. We will require additional funding to
grow our business including to develop additional products, support commercial marketing activities or otherwise provide additional financial flexibility.
On October 3, 2019, we announced that we implemented an expense reduction plan that reduced annual expenditures by approximately 30%. Including
streamlining  research  and  development  programs,  through  reducing  investment  in  certain  programs;  cut-backs  in  legal,  professional  and  consulting
expenses; reduction of leased space, cut-backs in non-commercial headcount; and reductions in executive and board cash compensation. If we are not able
to secure adequate additional funding, we may need to make additional reductions in spending. This may include extending payment terms with suppliers,
liquidating assets, and suspending or curtailing planned programs. We may also have to further delay, reduce the scope of, suspend or eliminate one or
more research and development programs. A failure to raise the additional funding or to effectively implement cost reductions could harm our business,
results of operations and future prospects. Our future capital requirements will depend on many factors, including:

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the collection of accounts receivable from customers;

the  level,  timing  and  receipt  of  any  milestone  or  deferred  payments  under  our  agreement  with  Medexus  with  respect  to  the  sale  of
IXINITY;

the ability to comply with the continued listing requirements of the Nasdaq Capital Market and the risk that our common shares will be
delisted if we cannot do so;

the extent to which we invest in products or technologies;

the ability to satisfy the payment obligations and covenants under our credit agreement or any future indebtedness;

the ability to secure partnerships and/or collaborations that generate additional cash;

capital improvements to our facilities;

the scope, progress, results and costs of our development activities; and

the costs of commercialization activities, including product marketing, sales and distribution

If our capital resources are insufficient to meet our future capital requirements, we will need to finance our cash needs through bank loans, public
or private equity or debt offerings, a sale of commercial assets, collaboration and licensing arrangements or other strategic transactions. Future issuances of
common stock may include (i) any sale of up to the remaining $17.3 million worth of shares of our common stock pursuant to our Equity Distribution
Agreement with Piper Jaffray & Co entered into in November 2017, (ii) any sale of up to $35.0 million worth of shares of our common stock in a private
placement  pursuant  to  our  Purchase  Agreement  with  Lincoln  Park  Capital  Fund,  LLC,  or  Lincoln  Park,  entered  into  in  December  2018,  and  (iii)  the
issuance of up to 22,000,000 shares of common stock upon the exercise of warrants issued in connection with our March 2019 public offering of common
stock and warrants. Public or bank debt financing, if available, may involve agreements that include covenants limiting or restricting our ability to take
specific actions, such as incurring additional debt, making capital expenditures, pursuing acquisition opportunities or declaring dividends. If we raise funds
by issuing equity securities, our stockholders will experience dilution. If we raise funds through collaboration and licensing arrangements with third parties
or enter into other strategic transactions, it may be necessary to relinquish valuable rights to our technologies or product candidates or grant licenses on
terms that may not be favorable to us.

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Current economic conditions may make it difficult to obtain additional financing on attractive terms, or at all. If financing is unavailable or lost, our
business, results of operations, financial condition and financial prospects would be adversely affected and we could be forced to delay, reduce the scope of
or eliminate many of our planned activities.

Our operating results are unpredictable and may fluctuate.  

Our operating results are difficult to predict and will likely fluctuate from quarter to quarter and year to year, as a result due to a variety of factors,

including:

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the level and timing of any milestone or deferred payments with respect to sales of IXINITY by Medexus;

the extent of any payments received from collaboration arrangements and development funding as well as the achievement of development
and clinical milestones under collaboration and license agreements that we may enter into from time to time and that may vary significantly
from quarter to quarter; and

the timing, cost and level of investment in our research and development activities as well as expenditures we will or may incur to acquire
or develop additional technologies, products and product candidates.

These and other factors may make it difficult for us to forecast and provide accurate guidance (including updates to prior guidance) related to our
expected financial performance. If our operating results are below the expectations of securities analysts or investors, the trading price of our stock could
decline.

We  face  product  liability  exposure,  which  could  cause  us  to  incur  substantial  liabilities  and  negatively  affect  our  business,  financial  condition  and
results of operations.

The nature of our business exposes us to potential liability inherent in pharmaceutical products, including with respect any product candidates that
we  successfully  develop  and  the  testing  of  our  product  candidates  in  clinical  trials.  Product  liability  claims  might  be  made  by  patients  in  clinical  trials,
consumers,  health  care  providers  or  pharmaceutical  companies  or  others  that  sell  our  products.  These  claims  may  be  made  even  with  respect  to  those
products that are manufactured in licensed and regulated facilities or otherwise possess regulatory approval for commercial sale or study. We cannot predict
the frequency, outcome or cost to defend any such claims.

If we cannot successfully defend ourselves against future claims that our product candidates caused injuries, we may incur substantial liabilities.

Regardless of merit or eventual outcome, product liability claims may result in:

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decreased demand or withdrawal of a product;

adverse publicity and/or injury to our reputation;

withdrawal of clinical trial participants;

costs to defend the related litigation;

substantial monetary awards to trial participants or patients;

loss of revenue; and

an inability to commercialize products that we may develop.

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The amount of insurance that we currently hold may not be adequate to cover all liabilities that may occur. Further product liability insurance may
be difficult and expensive to obtain. We may not be able to maintain insurance coverage at a reasonable cost and we may not be able to obtain insurance
coverage that will be adequate to satisfy all potential liabilities. Claims or losses in excess of our product liability insurance coverage could have a material
adverse effect on our business, financial condition and results of operations. The cost of defending any products liability litigation or other proceeding,
even  if  resolved  in  our  favor,  could  be  substantial.  Uncertainties  resulting  from  the  initiation  and  continuation  of  products  liability  litigation  or  other
proceedings  could  have  a  material  adverse  effect  on  our  ability  to  compete  in  the  marketplace.  Product  liability  claims,  regardless  of  merit  or  eventual
outcome,  may  absorb  significant  management  time  and  result  in  reputational  harm,  potential  loss  of  revenue  from  decreased  demand  for  any  product
candidates we successfully develop, withdrawal of clinical trial participants and potential termination of clinical trial sites or entire clinical programs, and
could cause our stock price to fall.

Our success is dependent on our continued ability to attract, motivate and retain key personnel, and any failure to attract or retain key personnel may
negatively affect our business.

Because of the specialized scientific nature of our business, our ability to develop products and to compete with our current and future competitors
largely depends upon our ability to attract, retain and motivate highly qualified managerial and key scientific and technical personnel. If we are unable to
retain  the  services  of  one  or  more  of  the  principal  members  of  senior  management,  including  our  Chief  Executive  Officer,  Marvin  L.  White,  our  Chief
Financial Officer, Jeffrey G. Lamothe, or other key employees, our ability to implement our business strategy could be materially harmed. We face intense
competition  for  qualified  employees  from  biotechnology  and  pharmaceutical  companies,  research  organizations  and  academic  institutions.  Attracting,
retaining  or  replacing  these  personnel  on  acceptable  terms  may  be  difficult  and  time-consuming  given  the  high  demand  in  our  industry  for  similar
personnel.  We  believe  part  of  being  able  to  attract,  motivate  and  retain  personnel  is  our  ability  to  offer  a  competitive  compensation  package,  including
equity incentive awards. If we cannot offer a competitive compensation package or otherwise attract and retain the qualified personnel necessary for the
continued development of our business, we may not be able to maintain our operations or grow our business.

We are subject to periodic litigation, which could result in losses or unexpected expenditure of time and resources.

From time to time, we may be called upon to defend ourselves against lawsuits relating to our business. Any litigation, regardless of its merits,
could  result  in  substantial  costs  and  a  diversion  of  management’s  attention  and  resources  that  are  needed  to  successfully  run  our  business.  Due  to  the
inherent  uncertainties  of  litigation,  we  cannot  accurately  predict  the  ultimate  outcome  of  any  such  proceedings.  An  unfavorable  outcome  in  any  such
proceedings  could  have  an  adverse  impact  on  our  business,  financial  condition  and  results  of  operations.  If  our  stock  price  is  volatile,  we  may  become
involved in securities class action lawsuits in the future.

Our ability to use net operating losses to offset future taxable income may be subject to limitations.

As of December 31, 2019, we had approximately $28.2 million and $3.0 million of federal and state net operating loss carryforwards, respectively,
available to reduce future taxable income that will begin to expire in 2028 for federal purposes and 2019 for state tax purposes. These net operating loss
carryforwards could expire unused and be unavailable to offset future income tax liabilities. Under the newly enacted federal income tax law, federal net
operating  losses  incurred  in  2018  and  in  future  years  may  be  carried  forward  indefinitely,  but  the  deductibility  of  such  federal  net  operating  losses  is
limited. It is uncertain if and to what extent various states will conform to the newly enacted federal tax law. In addition, under Section 382 of the Internal
Revenue  Code  of  1986,  as  amended,  and  corresponding  provision  of  state  law,  if  a  corporation  undergoes  an  “ownership  change,”  which  is  generally
defined as a greater than 50% change, by value, in its equity ownership over a three-year period, the corporation’s ability to use its pre-change net operating
loss  carryforwards  and  other  pre-change  tax  attributes  to  offset  its  post-change  income  or  taxes  may  be  limited.  We  have  not  assessed  whether  such  an
ownership change has previously occurred, including as a result of our March 2019 public offering of common stock and warrants. In addition, we may
experience ownership changes in the future as a result of subsequent shifts in our stock ownership, some of which may be outside of our control. If an
ownership change has occurred or occurs in the future and our ability to use our net operating loss carryforwards is materially limited, it would harm our
future operating results by effectively increasing our future tax obligations.  

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The COVID-19 coronavirus could adversely impact our business, including our clinical trials.

In  December  2019,  a  novel  strain  of  coronavirus,  COVID-19,  was  reported  to  have  surfaced  in  Wuhan,  China.  Since  then,  the  COVID-19
coronavirus has spread to multiple countries, including the United States and several European countries.  Depending upon the severity of the COVID-19
coronavirus’ spread in the United States, we may experience disruptions that could severely impact our business and clinical trials, including:

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limitation of company operations, including work from home policies and office closures;

delays or difficulties in receiving deliveries of critical experimental materials;

delays or difficulties in enrolling patients in our clinical trials;

delays or difficulties in clinical site initiation, including difficulties in recruiting clinical site investigators and clinical site staff;

diversion of healthcare resources away from the conduct of clinical trials, including the diversion of hospitals serving as our clinical trial
sites and hospital staff supporting the conduct of our clinical trials;

interruption of key clinical trial activities, such as clinical trial site monitoring, due to limitations on travel imposed or recommended by
federal or state governments, employers and others; and

limitations  in  employee  resources  that  would  otherwise  be  focused  on  our  business,  including  the  conduct  of  our  clinical  trials,  such  as
because of sickness of employees or their families or the desire of employees to avoid contact with large groups of people.

The global outbreak of the COVID-19 coronavirus continues to rapidly evolve. The extent to which the COVID-19 coronavirus may impact our
business and clinical trials will depend on future developments, which are highly uncertain and cannot be predicted with confidence, such as the ultimate
geographic spread of the disease, the duration of the outbreak, travel restrictions and social distancing in the United States and other countries, business
closures or business disruptions and the effectiveness of actions taken in the United States and other countries to contain and treat the disease.

Product Development Risks

Serious adverse events, undesirable side effects or other unexpected properties of our product candidates may be identified that could delay, prevent or
cause  the  withdrawal  of  regulatory  approval,  limit  the  commercial  potential,  or  result  in  significant  negative  consequences  following  marketing
approval.

Serious adverse events or undesirable side effects caused by, or other unexpected properties of any of our product candidates could cause us or
regulatory authorities to interrupt, delay or halt our manufacturing and distribution operations and could result in a more restrictive label, the imposition of
distribution or use restrictions or the delay or denial of regulatory approval by the FDA or comparable foreign regulatory authorities. If any of our product
candidates  are  associated  with  serious  adverse  events  or  undesirable  side  effects  or  have  properties  that  are  unexpected,  we  may  need  to  abandon  their
development or limit development to certain uses or subpopulations in which the undesirable side effects or other characteristics are less prevalent, less
severe or more acceptable from a risk-benefit perspective. Many compounds that initially showed promise in clinical or earlier stage testing have later been
found to cause undesirable or unexpected side effects that prevented further development of the compound.

Undesirable side effects, or other unexpected adverse events or properties of any of our candidates, could arise or become known either during
clinical  development  or,  if  approved,  after  the  approved  product  has  been  marketed.  If  such  an  event  occurs  during  development,  our  trials  could  be
suspended or terminated, and the FDA or comparable foreign regulatory authorities could order us to cease further development of or deny approval of our
other product candidates. If such an event occurs, a number of potentially significant negative consequences may result, including:

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regulatory authorities may require additional warnings on the label or impose distribution or use restrictions;

regulatory authorities may require one or more post-market studies;

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we may be required to create a medication guide outlining the risks of such side effects for distribution to patients;

regulatory authorities may require implementation of a Risk Evaluation and Mitigation Strategy, or REMS, Field Safety Corrective Actions
or  equivalent,  which  may  include  safety  surveillance,  restricted  distribution  and  use,  patient  education,  enhanced  labeling,  special
packaging  or  labeling,  expedited  reporting  of  certain  adverse  events,  preapproval  of  promotional  materials  and  restrictions  on  direct-to-
consumer advertising;

we could be sued and held liable for harm caused to patients; and

our reputation may suffer.

Any of these events could prevent us from achieving or maintaining market acceptance of the affected product candidate, or could substantially
increase  commercialization  costs  and  expenses,  which  could  delay  or  prevent  us  from  generating  revenue  from  the  sale  of  our  products  and  harm  our
business and results of operations.

We depend on third parties to conduct our clinical and non-clinical trials.

We  do  not  have  the  ability  to  independently  conduct  the  clinical  and  non-clinical  trials  required  to  obtain  regulatory  approval  for  our  product
candidates. We depend on third parties, such as independent clinical investigators, contract research organizations and other third-party service providers to
conduct the clinical and non-clinical trials of our product candidates and expect to continue to do so. For example, Dr. Scott Stromatt, former full-time chief
medical officer, is now providing clinical trial and medical affairs oversight duties as a third-party consultant. We rely heavily on these third parties for
successful execution of our clinical and non-clinical trials, but we do not exercise day-to-day control over their activities. Our reliance on these service
providers does not relieve us of our regulatory responsibilities, including ensuring that our trials are conducted in accordance with the FDA-approved good
clinical practices, or GCPs, and the plan and protocols contained in the relevant regulatory application. In addition, these organizations and individuals may
not  complete  these  activities  on  our  anticipated  or  desired  timeframe.  We  also  may  experience  unexpected  cost  increases  that  are  beyond  our  control.
Problems  with  the  timeliness  or  quality  of  the  work  of  a  contract  research  organization  may  lead  us  to  seek  to  terminate  the  relationship  and  use  an
alternative service provider, which may prove difficult, costly and result in a delay of our trials. Any delay in or inability to complete our trials could delay
or prevent the development, approval and commercialization of our product candidates.

If  we  contract  research  organizations  or  other  third  parties  assisting  us  or  our  study  sites  fail  to  comply  with  applicable  GCPs,  the  clinical  data
generated  in  our  clinical  trials  may  be  deemed  unreliable  and  the  FDA  or  its  non-U.S.  counterparts  may  require  us  to  perform  additional  clinical  trials
before approving our marketing applications. We cannot assure you that, upon inspection, the FDA or non-U.S. regulatory agencies will determine that any
of  our  clinical  trials  comply  with  GCPs.  In  addition,  our  clinical  trials  must  be  conducted  with  product  produced  under  GCPs  and  similar  regulations
outside of the United States. Our failure, or the failure of our product manufacturers, to comply with these regulations may require us to repeat or redesign
clinical trials, which would increase our development costs and delay or impact the likelihood of regulatory approval.

If third parties do not carry out their duties under their agreements with us, if the quality or accuracy of the data they obtain is compromised due to
the failure to adhere to our clinical protocols, including dosing requirements, or regulatory requirements, or if they otherwise fail to comply with clinical
trial  protocols  or  meet  expected  deadlines,  our  clinical  trials  may  not  meet  regulatory  requirements.  If  our  clinical  trials  do  not  meet  regulatory
requirements  or  if  these  third  parties  need  to  be  replaced,  our  clinical  trials  may  be  extended,  delayed,  suspended  or  terminated.  If  any  of  these  events
occur, we may not be able to obtain regulatory approval of our product candidates or succeed in our efforts to create approved line extensions for certain of
our existing products or generate additional useful clinical data in support of these products.

If we are unable to obtain any necessary third-party services on acceptable terms or if these service providers do not successfully carry out their

contractual duties or meet expected deadlines, our efforts to obtain regulatory approvals for our product candidates may be delayed or prevented.

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Commercialization Risks

Our ability to grow revenues and execute on our long-term strategy depends heavily on our ability to discover, develop, and obtain marketing approval
for additional products or product candidates.

In order for us to achieve our long-term business objectives, we will need to successfully discover and/or develop and commercialize our product
candidates. Although we have made, and expect to continue to make, significant investments in research and development, we have had only a limited
number  of  our  internally-discovered  product  candidates  reach  the  clinical  development  stage.  Drug  discovery  and  development  is  a  complex,  time-
consuming  and  expensive  process  that  is  fraught  with  risk  and  a  high  rate  of  failure.  For  example,  in  2018,  we  announced  the  discontinuation  of
development of APVO414 and otlertuzumab as a result of clinical trial results. In addition, on October 3, 2019, we announced our decision to discontinue
development  of  APVO210,  a  novel  investigational  bispecific  antibody  candidate  under  development  for  the  treatment  of  autoimmune  diseases.  The
decision followed the review of data from Phase 1 multiple ascending dose (MAD) clinical study of APVO210 in healthy volunteers that suggests that
APVO210  would  not  meet  the  desired  target  product  profile  for  future  commercialization.  Specifically,  the  clinical  data  showed  evidence  of  increasing
titers of ADA with repeated doses of APVO210, which had varying impact on APVO210 drug levels in subjects’ blood. Failure to successfully discover
and/or develop, obtain marketing approval for and commercialize additional products and product candidates would likely have a material adverse effect on
our ability to grow revenues and improve our financial condition.

We may not be successful in our efforts to use and further develop our ADAPTIR platform.

A key element of our strategy is to expand our product pipeline of immunotherapeutics based on our ADAPTIR platform technology. We plan to
select and create product candidates for early development, potentially with other collaborative partners. We expect to continue to develop the platform to
address  unmet  medical  needs  through  directed  cytokine  delivery  via  monospecifics  and  bispecifics  in  areas  including  oncology,  and  multispecific
molecules  in  oncology  and  other  therapeutic  areas.  Our  goal  is  to  leverage  this  technology  to  make  targeted  investment  in  bispecific  ADAPTIR
therapeutics. Even if we are successful in continuing to build our pipeline, the potential product candidates that we identify may not be suitable for clinical
development, including as a result of being shown to have harmful side effects or other characteristics that indicate that they are unlikely to be products that
will  receive  marketing  approval  and  achieve  market  acceptance.  If  we  do  not  successfully  develop  and  commercialize  product  candidates  based  on  our
ADAPTIR platform technology, our ability to obtain product revenues in future periods may be adversely affected, which likely would result in harm to our
financial position and our financial prospects and adversely affect our stock price.

We face substantial competition.

The development and commercialization of new biotechnology products is highly competitive and subject to rapid technological advances. We may
face future competition with respect to our current product candidates and any product candidates we may seek to develop or commercialize in the future
obtained from other companies and governments, universities and other non-profit research organizations. Our competitors may develop products that are
safer, more effective, more convenient or less costly than any products that we may develop or market, or may obtain marketing approval for their products
from the FDA, or equivalent foreign regulatory bodies more rapidly than we may obtain approval for our product candidates. Our competitors may devote
greater resources to market or sell their products, research and development capabilities, adapt more quickly to new technologies, scientific advances or
patient preferences and needs, initiate or withstand substantial price competition more successfully, or more effectively negotiate third-party licensing and
collaborative arrangements.

We believe that our most significant competitors in the oncology market include: AbbVie Inc., Aduro, Inc., Affirmed, Amgen Inc., AnaptysBio,
Inc.,  Astellas  Pharma  Inc.,  Bayer  AG,  Biogen  Idec  Inc.,  Boehringer  Ingelheim  GmbH,  Genentech  Inc.  (a  subsidiary  of  F.  Hoffmann-La  Roche  Ltd.),
Genmab A/S, GlaxoSmithKline plc, Grifols USA LLC, ImmunoGen, Inc., Immunomedics, Inc., Janssen BioTech Inc., Johnson & Johnson, Macrogenics,
Inc., Novartis International AG, Pieris Pharmaceuticals, Inc., Sanofi-Aventis US LLC, Takeda Pharmaceuticals U.S.A., Inc., Xencor, Inc. and Zymeworks
Biopharmaceuticals, Inc. We expect to compete on the basis of product efficacy, safety, ease of administration, price and economic value compared to drugs
used  in  current  practice  or  currently  being  developed.  If  we  are  not  successful  in  demonstrating  these  attributes,  physicians  and  other  key  healthcare
decision makers may choose other products over our products, switch from our products to new products or choose to use our products only in limited
circumstances, which could adversely affect our business, financial condition and results of operations.

19

 
 
Any of our product candidates, if approved, may become subject to unfavorable pricing regulations or third-party coverage and reimbursement policies,
which would harm our business.

The  success  of  our  product  candidates,  if  approved,  will  depend  upon,  among  other  things,  their  acceptance  by  physicians,  patients,  third-party
payors and other members of the medical community as a therapeutic and cost-effective alternative to competing products and treatments. If any of our
product candidates do not achieve and maintain an adequate level of acceptance, we may not generate material revenues from sales of these products. The
degree  of  market  acceptance  of  our  products  will  depend  on  a  number  of  factors,  including:  our  ability  to  provide  acceptable  evidence  of  safety  and
efficacy; the prevalence and severity of any side effects; availability, relative cost and relative efficacy of alternative and competing treatments; the ability
to offer our products for sale at competitive prices; our ability to continuously supply the market without interruption; the relative convenience and ease of
administration; the willingness of the target patient population to try new products and of physicians to prescribe these products; the strength of marketing
and distribution support; publicity concerning our products or competing products and treatments; and the sufficiency of coverage or reimbursement by
third parties.

Healthcare legislature reform measures may have a material adverse effect on our business and results of operations.

In the United States, there have been and continue to be a number of legislative initiatives to contain healthcare costs. For example, in March 2010,
the ACA was enacted, which substantially changed the way health care is financed by both governmental and private insurers, and significantly impacted
the U.S. pharmaceutical industry. However, some provisions of the ACA have yet to be fully implemented and certain provisions have been subject to legal
and political challenges, as well as efforts by the Trump Administration to repeal or replace certain aspects of the ACA. For example, since January 2017,
President Trump has signed two executive orders and other directives designed to delay, circumvent, or loosen certain requirements mandated by the ACA.
Concurrently,  Congress  has  considered  legislation  that  would  repeal  or  repeal  and  replace  all  or  part  of  the  ACA.  While  Congress  has  not  passed
comprehensive repeal legislation, it has enacted laws that modify certain provisions of the ACA, such as removing penalties as of January 1, 2019 for not
complying with the ACA’s individual mandate to carry health insurance, delaying the implementation of certain ACA-mandated fees, and increasing the
point-of-sale discount that is owed by pharmaceutical manufacturers who participate in Medicare Part D. Additionally, on December 14, 2018, a Texas U.S.
District Court Judge ruled that the ACA is unconstitutional in its entirety because the individual mandate was repealed by Congress as part of the Tax Cuts
& Jobs Act. While the Texas U.S. District Court Judge, as well as the current U.S. Presidential administration and the Centers for Medicare and Medicaid
Services,  or  CMS,  have  stated  that  the  ruling  will  have  no  immediate  effect  pending  appeal  of  the  decision,  it  is  unclear  how  this  decision,  subsequent
appeals, and other efforts to repeal and replace the ACA will impact the ACA and our business. We continue to evaluate how the ACA and recent efforts to
repeal and replace or limit the implementation of the ACA will impact our business.

In addition, other legislative changes have been proposed and adopted in the United States since the ACA was enacted. On August 2, 2011, the
Budget Control Act of 2011 among other things, created measures for spending reductions by Congress. A Joint Select Committee on Deficit Reduction,
tasked with recommending a targeted deficit reduction of at least $1.2 trillion for the years 2013 through 2021, was unable to reach required goals, thereby
triggering the legislation’s automatic reduction to several government programs. This includes aggregate reductions of Medicare payments to providers of 2
percent per fiscal year. These reductions went into effect on April 1, 2013 and, due to subsequent legislative amendments to the statute, will remain in
effect through 2027 unless additional Congressional action is taken.

Additionally,  there  has  been  heightened  governmental  scrutiny  recently  over  the  manner  in  which  manufacturers  set  prices  for  their  marketed
products. For example, there have been several recent Congressional inquiries and proposed and enacted federal and state legislation designed to, among
other things, bring more transparency to drug pricing, review the relationship between pricing and manufacturer patient programs, and reform government
program reimbursement methodologies for drug products. For example, the Trump administration released a “Blueprint”, or plan, to lower drug prices and
reduce out of pocket costs of drugs that contains additional proposals to increase drug manufacturer competition, increase the negotiating power of certain
federal healthcare programs, incentivize manufacturers to lower the list price of their products, and reduce the out of pocket costs of drug products paid by
consumers.  Individual  states  in  the  United  States  have  also  become  increasingly  active  in  passing  legislation  and  implementing  regulations  designed  to
control  pharmaceutical  product  pricing,  including  price  or  patient  reimbursement  constraints,  discounts,  restrictions  on  certain  product  access  and
marketing cost disclosure and transparency measures, and, in some cases, designed to encourage importation from other countries and bulk purchasing.
These new laws and initiatives may result in additional reductions in Medicare and other healthcare funding, which could have a material adverse effect on
our future customers and accordingly, our financial operations.

20

 
 
 
 
 
We expect that additional state and federal healthcare reform measures will be adopted in the future, any of which could limit the amounts that
federal  and  state  governments  will  pay  for  healthcare  products  and  services,  which  could  result  in  reduced  demand  for  any  product  candidates  we
successfully develop or additional pricing pressures.

The loss of any of our sole source manufacturers, or delays or problems in the manufacture our product candidates, could result in product shortages
delays in clinical development.

We do not have manufacturing capabilities and do not plan to develop such capacity in the foreseeable future. We depend on a limited number of
sole source third-party suppliers for our product candidates. Accordingly, our ability to develop and deliver products in a timely and competitive manner
depends on our third-party manufacturers being able to continue to meet our ongoing clinical trial needs and perform their contractual obligations.

Manufacture of our product candidates, especially in large quantities, is complex and time consuming.

All of our current product candidates are biologics. Our product candidates must be made consistently and in compliance with a clearly defined
manufacturing process. Problems may arise during manufacturing for a variety of reasons, including problems with raw materials, equipment malfunction
or  replacement  and  failure  to  follow  specific  protocols  and  procedures.  Slight  deviations  anywhere  in  the  manufacturing  process,  including  obtaining
materials, maintaining master seed or cell banks and preventing genetic drift, seed or cell growth, fermentation and contamination including from, among
other things, particulates, filtration, filling, labeling, packaging, storage and shipping, and quality control testing, may result in lot failures or manufacturing
shut-down, delays in the release of lots, product recalls, spoilage or regulatory action.

Failure of our third-party manufacturers to successfully manufacture material that conforms to our specifications and the FDA’s or foreign regulatory
authorities’ strict regulatory requirements, may prevent regulatory approval of those manufacturing facilities.

We  rely  on  third  parties  to  manufacture  all  clinical  trial  materials  for  our  product  candidates,  and  we  will  rely  on  third  parties  to  manufacture
commercial  supplies,  if  any  such  product  candidates  are  ultimately  approved  for  commercial  sale.  Our  product  candidates,  including  APVO436  and
ALG.APV-527  will  not  be  approved  for  marketing  by  the  FDA  or  other  foreign  regulatory  authorities  unless  the  FDA  or  their  foreign  equivalents  also
approve the facilities used by our third-party manufacturers to produce them for commercialization. If our third-party manufacturers cannot successfully
manufacture material that conforms to our specifications and the FDA’s or foreign regulatory authorities’ strict regulatory requirements, the FDA or their
foreign  counterparts  will  not  approve  their  manufacturing  facilities,  which  would  result  in  significant  delays  in  obtaining  FDA  or  foreign  marketing
approvals for our product candidates. In order to successfully develop and commercialize our product candidates in a timely manner, we and our third-party
manufacturers must be able to develop and execute on manufacturing processes and reach agreement on contract terms.

We and our third-party manufacturers may not be able to meet these manufacturing process requirements for any of our current product candidates,
all  of  which  have  complex  manufacturing  processes,  which  make  meeting  these  requirements  even  more  challenging.  If  we  are  unable  to  develop
manufacturing  processes  for  our  clinical  product  candidates  that  satisfy  these  requirements,  we  will  not  be  able  to  supply  sufficient  quantities  of  test
material  to  conduct  our  clinical  trials  in  a  timely  or  cost  effective  manner,  and  as  a  result,  our  development  programs  will  be  delayed,  our  financial
performance will be adversely impacted and we will be unable to meet our long-term goals.

Development and commercialization of our product candidates may be terminated or delayed.

Our development and commercialization strategy involves entering into arrangements with corporate and academic collaborators, contract research
organizations, distributors, third-party manufacturers, licensors, licensees and others to conduct development work, manage or conduct our clinical trials,
manufacture our product candidates and market and sell our products outside of the United States and maintaining our existing arrangements with respect
to the commercialization or manufacture of our products. We may not have the expertise or the resources to conduct all of these activities for all products
and  product  candidates  on  our  own  and,  as  a  result,  are  particularly  dependent  on  third  parties  in  many  areas.  Any  current  or  future  arrangements  for
development and commercialization may not be successful, as the amount and timing of resources that third parties devote to developing, manufacturing
and  commercializing  our  products  candidates  are  not  within  our  control.  If  we  are  not  able  to  establish  or  maintain  agreements  relating  our  product
candidates in development, our results of operations and prospects would be materially and adversely affected.

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Regulatory and Compliance Risks

Our long-term success depends, in part, upon our ability to develop, receive regulatory approval for and commercialize our product candidates.

Our product candidates and the activities associated with their development, including testing, manufacture, recordkeeping, storage and approval,
are subject to comprehensive regulation by the FDA and other regulatory agencies in the United States and by comparable authorities in other countries.
Generally,  failure  to  obtain  regulatory  approval  for  a  product  candidate  will  prevent  us  from  commercializing  the  product  candidate.  We  have  limited
resources  for  use  in  preparing,  filing  and  supporting  the  applications  necessary  to  gain  regulatory  approvals  and  expect  to  rely  on  third-party  contract
research organizations and consultants to assist us in this process.

The  FDA  and  other  comparable  regulatory  agencies  in  foreign  countries  impose  substantial  and  rigorous  requirements  for  the  development,
production, marketing authorization and commercial introduction of drug products. These requirements include pre-clinical, laboratory and clinical testing
procedures,  sampling  activities,  clinical  trials  and  other  costly  and  time-consuming  procedures.  In  addition,  regulation  is  not  static,  and  regulatory
authorities, including the FDA evolve in their staff interpretations and practices and may impose more stringent or different requirements than currently in
effect, which may adversely affect our planned and ongoing drug development and/or our sales and marketing efforts.

In the United States, to obtain approval from the FDA to market any of our future biologic products, we will be required to submit a biologics
license application, or BLA, to the FDA. Ordinarily, the FDA requires a sponsor to support a BLA with substantial evidence of the product’s safety, purity
and potency in treating the targeted indication based on data derived from adequate and well-controlled clinical trials, including Phase 3 safety and efficacy
trials conducted in patients with the disease or condition being targeted.

Developing  and  obtaining  regulatory  approval  for  product  candidates  is  a  lengthy  process,  often  taking  a  number  of  years,  is  uncertain  and  is
expensive.  All  of  the  product  candidates  that  we  are  developing,  or  may  develop  in  the  future,  require  research  and  development,  pre-clinical  studies,
nonclinical testing and clinical trials prior to seeking regulatory approval and commencing commercial sales. In addition, we may need to address a number
of  technological  challenges  in  order  to  complete  development  of  our  product  candidates.  As  a  result,  the  development  of  product  candidates  may  take
longer than anticipated or not be successful at all.

Generally,  no  product  can  receive  FDA  approval,  marketing  authorization  from  the  European  Commission  or  the  competent  authorities  of  the  EU
Member States, or approval from comparable regulatory agencies in foreign countries unless data generated in human clinical trials demonstrates both
safety and efficacy for each target indication in accordance with such authority’s standards.

The  large  majority  of  product  candidates  that  begin  human  clinical  trials  fail  to  demonstrate  the  required  safety  and  efficacy  characteristics
necessary for marketing approval. Failure to demonstrate the safety and efficacy of any of our product candidates for each target indication in clinical trials
would prevent us from obtaining required approvals from regulatory authorities, which would prevent us from commercializing those product candidates.
Negative  or  inconclusive  results  from  the  clinical  trials  or  adverse  medical  events  during  the  trials  could  lead  to  requirements  that  trials  be  repeated  or
extended,  or  that  additional  trials  be  conducted,  any  of  which  may  not  be  clinically  feasible  or  financially  practicable,  that  the  conduct  of  trials  be
suspended, or that a program be terminated.

Any regulatory approval we ultimately obtain may limit the indicated uses for the product or subject the product to restrictions or post-approval
commitments that render the product commercially non-viable. Securing regulatory approval requires the submission of extensive non-clinical and clinical
data,  information  about  product  manufacturing  processes  and  inspection  of  facilities  and  supporting  information  to  the  regulatory  authorities  for  each
therapeutic indication to establish the product’s safety and efficacy. If we are unable to submit the necessary data and information, for example, because the
results of clinical trials are not favorable, or if the applicable regulatory authority delays reviewing or does not approve our applications, we will be unable
to obtain regulatory approval.

Delays  in  obtaining  or  failure  to  obtain  regulatory  approvals  may:  delay  or  prevent  the  successful  commercialization  of  any  of  the  products  or

product candidates in the jurisdiction for which approval is sought; diminish our competitive advantage; and defer or decrease our receipt of revenue.

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Certain of our products in development have experienced regulatory and/or clinical setbacks. For example, in December 2015, after a review of
data from the Phase 1 dose escalation study of APVO414 in prostate cancer patients, we concluded that the dosing regimen and administration required
adjustment.  Patients  receiving  weekly  doses  of  APVO414  developed  ADA.  ADA  developed  in  most  patients  including  those  receiving  the  maximum
tolerated dose of drug that could be given safely on a weekly basis. These antibodies bind to the drug and reduce the concentration of active APVO414 in
the blood and thus could potentially reduce its efficacy. However, we observed no safety issues related to the development of ADA. The cause of these
antibodies  is  unclear  but  could  be  due  to  the  weekly  administration  of  the  drug.  The  protocol  was  amended  to  continuous  intravenous  infusion  which
delayed the development of ADA compared to the weekly IV infusion. However, with longer dosing, ADA developed that cleared the drug from the blood
in some patients. We elected to discontinue the development of APVO414 and are no longer enrolling patients into the Phase 1 clinical study, although we
will continue to monitor the patients remaining on the therapy.

In addition, in 2018 we commenced a pilot Phase 2 clinical trial of otlertuzumab in combination with bendamustine in peripheral T cell lymphoma
(PTCL).  Otlertuzumab  is  a  first-generation  monospecific  antibody  targeting  CD37.  Reports  in  the  literature  showed  that  CD37  appeared  to  be
overexpressed  in  various  T-cell  lymphomas,  suggesting  a  potential  role  for  otlertuzumab  in  the  treatment  of  T-cell  malignancies.  One  patient  showed  a
complete response, there was some evidence of tumor regression (43% in primary tumor) in a second patient, and there has been no evidence of an early
response in the remaining patients. Preliminary immunohistochemistry analysis has revealed that the number of patients with tumors expressing CD37, and
the degree of CD37 expression within the tumors, is much lower than that found on panels of PTCL patient samples that were tested prior to the initiation
of the pilot study. At this time, we have elected to discontinue the otlertuzumab development program and to close the study to further enrollment, although
we will continue to monitor patients remaining on therapy and to explore options to partner or sell this asset.

Finally, the development program for APVO210 was terminated due to the development of ADA.  The cause of the ADA is uncertain, however, the
rapidity  in  which  the  ADA  developed  suggests  that  it  is  more  related  to  the  mechanism  of  action  of  the  drug.    APVO210  binds  to  CD86  on  antigen
presenting cells (APC) and that may have led to internalization of APVO210, before the IL10 component of APVO210 could down regulate the APC.

The procedures to obtain marketing approvals vary among countries and can involve additional clinical trials or other pre-filing requirements. The
time required to obtain foreign regulatory approval may differ from that required to obtain FDA approval. The foreign regulatory approval process may
include all the risks associated with obtaining FDA approval, or different or additional risks. Regulatory agencies may have varying interpretations of the
same data, and approval by one regulatory authority does not ensure approval by regulatory authorities in other jurisdictions. Accordingly, approval by the
FDA does not ensure approval by the regulatory authorities in other countries, and approval by one foreign regulatory authority does not ensure approval
by  the  FDA  or  regulatory  authorities  in  other  foreign  countries.  We  may  not  be  able  to  file  for  regulatory  approvals  and  may  not  receive  necessary
approvals to commercialize our products and products in development in any market on a timely basis, if at all.

Biotechnology  company  stock  prices  have  declined  significantly  in  certain  instances  where  companies  have  failed  to  obtain  FDA  or  foreign
regulatory authority approval of a product candidate or if the timing of FDA or foreign regulatory authority approval is delayed. If the FDAs or any foreign
regulatory authority’s response to any application for approval is delayed or not favorable for any of our product candidates, our stock price could decline
significantly.

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If we fail to comply with foreign, federal, state and local healthcare laws, including fraud and abuse and health information privacy and security laws,
we could face substantial penalties and our business, results of operations, financial condition and prospects could be adversely affected.

As a biotechnology company, even though we do not provide healthcare services or receive payments directly from or bill directly to Medicare,
Medicaid or other third-party payors for our products, certain federal, state, local and foreign healthcare laws and regulations pertaining to fraud and abuse
and  patients’  rights  are  applicable  to  our  business.  We  are  subject  to  healthcare  fraud  and  abuse  and  patient  privacy  regulation  by  both  the  federal
government and the states in which we conduct our business. The laws that may affect our ability to operate include:

•

•

•

•

•

the federal Anti-Kickback Statute makes it illegal for any person or entity, including a prescription drug manufacturer (or a party acting on
its behalf) to knowingly and willfully solicit, receive, offer or pay remuneration, directly or indirectly, overtly or covertly, to induce, or in
return for, either the referral of an individual, or the purchase, lease, prescribing or recommendation of an item, good, facility or service
reimbursable  by  a  federally  funded  healthcare  program,  such  as  the  Medicare  or  Medicaid  program.  The  term  “remuneration”  has  been
interpreted  broadly  and  may  constrain  our  marketing  practices,  educational  programs,  pricing  policies  and  relationships  with  healthcare
providers or other entities, among other activities;

federal civil and criminal false claims, including the federal False Claims Act, and false statement laws and civil monetary penalty laws,
which impose criminal and civil penalties, including through civil whistleblower or qui tam actions, on individuals or entities for, among
other things, knowingly presenting, or causing to be presented, claims for payment or approval from Medicare, Medicaid or other federal
health care programs that are false or fraudulent or knowingly making any materially false statement in connection with the delivery or
payment for healthcare benefits, items or services;

the  U.S.  federal  Health  Insurance  Portability  and  Accountability  Act  of  1996,  or  HIPAA,  which  imposes  criminal  and  civil  liability  for,
among other things, knowingly and willfully executing, or attempting to execute, a scheme to defraud any healthcare benefit program or
obtain,  by  means  of  false  or  fraudulent  pretenses,  representations,  or  promises,  any  of  the  money  or  property  owned  by,  or  under  the
custody  or  control  of,  any  healthcare  benefit  program,  regardless  of  the  payor  (e.g.,  public  or  private)  and  knowingly  and  willfully
falsifying, concealing or covering up by any trick or device a material fact or making any materially false statement, in connection with the
delivery of, or payment for, healthcare benefits, items or services. Similar to the U.S. federal Anti-Kickback Statute, a person or entity does
not need to have actual knowledge of the statute or specific intent to violate it in order to have committed a violation;

HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health,  or  HITECH,  and  their  respective
implementing regulations mandates, among other things, the adoption of uniform standards for the electronic exchange of information in
common healthcare transactions, as well as standards relating to the privacy, security and transmission of individually identifiable health
information,  which  require  the  adoption  of  administrative,  physical  and  technical  safeguards  to  protect  such  information.  Among  other
things,  HITECH  makes  HIPAA's  security  standards  directly  applicable  to  "business  associates",  or  independent  contractors  or  agents  of
covered  entities  that  create,  receive  or  obtain  protected  health  information  in  connection  with  providing  a  service  for  or  on  behalf  of  a
covered entity;

the Physician Payments Sunshine Act and its implementing regulations, which requires certain manufacturers of drugs, biologics, medical
devices  and  medical  supplies  for  which  payment  is  available  under  Medicare,  Medicaid  or  the  CMS,  certain  payments  and  transfers  of
value  made  to  physicians  and  teaching  hospitals,  and  ownership  or  investment  interests  held  by  physicians  and  their  immediate  family
members.  Beginning  in  2022,  applicable  manufacturers  will  also  be  required  to  report  information  regarding  payments  and  transfers  of
value  provided  to  physician  assistants,  nurse  practitioners,  clinical  nurse  specialists,  certified  nurse  anesthetists,  and  certified  nurse-
midwives; and

24

 
 
 
 
 
 
•

state law equivalents of each of the above federal laws, such as anti-kickback and false claims laws, which may apply to items or services
reimbursed by any third-party payor, including commercial insurers; state and foreign laws governing the privacy and security of health
information  in  certain  circumstances,  many  of  which  differ  from  each  other  in  significant  ways  and  may  not  have  the  same  effect,  thus
complicating compliance efforts; state, local and foreign laws that require pharmaceutical companies to comply with the pharmaceutical
industry’s  voluntary  compliance  guidelines  and  the  relevant  compliance  guidance  promulgated  by  the  federal  government,  obtain
pharmaceutical agent licensure, and/or otherwise restrict payments that may be made to healthcare providers and entities; and state, local
and  foreign  laws  that  require  drug  manufacturers  to  report  information  related  to  payments  and  other  transfers  of  value  to  healthcare
providers or entities, or marketing expenditures.

Because  of  the  breadth  of  these  laws  and  the  narrowness  of  the  statutory  exceptions  and  safe  harbors  available  under  the  U.S.  federal  Anti-
Kickback Statute, it is possible that some of our business activities could be subject to challenge under one or more of such laws. Moreover, recent health
care  reform  legislation  has  strengthened  these  laws.  For  example,  the  ACA,  among  other  things,  amends  the  intent  requirement  of  the  federal  Anti-
Kickback Statute and criminal health care fraud statutes, so that a person or entity no longer needs to have actual knowledge of the statute or specific intent
to violate it. In addition, the ACA provides that the government may assert that a claim including items or services resulting from a violation of the federal
Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the False Claims Act.

Recently, several pharmaceutical and other healthcare companies have been prosecuted under the federal false claims laws for allegedly inflating
drug prices they report to pricing services, which in turn are used by the government to set Medicare and Medicaid reimbursement rates, and for allegedly
providing  free  product  to  customers  with  the  expectation  that  the  customers  would  bill  federal  programs  for  the  product.  In  addition,  certain  marketing
practices, including off-label promotion, interactions with specialty pharmacies, and patient assistance programs may also violate fraud and abuse laws. To
the extent that any product we make is sold in a foreign country, we may be subject to similar foreign laws and regulations.

In addition, certain state and local laws mandate that we comply with a state code of conduct, adopt a company code of conduct under state criteria,
disclose marketing payments made to health care professionals and entities, disclose drug pricing information and/or report compliance information to the
state  authorities.  The  shifting  compliance  environment  and  the  need  to  build  and  maintain  robust  and  expandable  systems  to  comply  in  multiple
jurisdictions with different compliance and reporting requirements increase the possibility that a pharmaceutical company may violate one or more of the
requirements. Any failure to comply with these reporting requirements could result in significant fines and penalties.

The risks of complying with these laws cannot be entirely eliminated. The risk of violation of such laws is also increased because many of them
have not been fully interpreted by the regulatory authorities or the courts, and their provisions are open to a variety of interpretations. Any action against us
for  violation  of  these  laws,  even  if  we  successfully  defend  against  it,  could  cause  us  to  incur  significant  legal  expenses  and  divert  our  management’s
attention  from  the  operation  of  our  business.  Moreover,  achieving  and  sustaining  compliance  with  applicable  federal,  state,  local  and  foreign  privacy,
security, fraud and transparency laws may prove costly. If our past or present operations, or those of our distributors are found to be in violation of any of
the  laws  described  above  or  any  other  governmental  regulations  that  apply  to  us,  we  may  be  subject  to  sanctions,  including  civil  and  administrative
penalties,  criminal  fines,  damages,  disgorgement,  exclusion  from  participation  in  U.S.  federal  or  state  health  care  programs,  individual  imprisonment,
integrity  obligations,  and  the  curtailment  or  restructuring  of  our  operations,  any  of  which  could  materially  adversely  affect  our  ability  to  operate  our
business  and  our  financial  results.  Similarly,  if  healthcare  providers,  distributors  or  other  entities  with  whom  we  do  business  are  found  to  be  out  of
compliance with applicable laws and regulations, they may be subject to sanctions, which could also have a negative impact on us.

Our  operations,  including  our  use  of  hazardous  materials,  chemicals,  bacteria  and  viruses,  require  us  to  comply  with  regulatory  requirements  and
expose us to significant potential liabilities.

Our operations involve the use of hazardous materials, including chemicals, and may produce dangerous waste products. Accordingly, we, along
with the third parties that conduct clinical trials and manufacture our products and product candidates on our behalf, are subject to federal, state, local and
foreign laws and regulations

25

 
 
that govern the use, manufacture, distribution, storage, handling, exposure, disposal and recordkeeping with respect to these materials. We are also subject
to a variety of environmental and occupational health and safety laws. Compliance with current or future laws and regulations can require significant costs
and  we  could  be  subject  to  substantial  fines  and  penalties  in  the  event  of  noncompliance.  In  addition,  the  risk  of  contamination  or  injury  from  these
materials cannot be completely  eliminated.  In  such  event,  we  could  be  held  liable  for  substantial  civil  damages  or  costs  associated  with  the  cleanup  of
hazardous materials.

Our failure to comply with data protection laws and regulations could lead to government enforcement actions and significant penalties against us, and
adversely impact our operating results.

EU  Member  States,  Switzerland  and  other  countries  have  adopted  data  protection  laws  and  regulations,  which  impose  significant  compliance
obligations. For example, European Union, or EU, member states and other foreign jurisdictions, including Switzerland, have adopted data protection laws
and regulations which impose significant compliance obligations. Moreover, the collection and use of personal health data in the EU is now governed under
the  EU  General  Data  Protection  Regulation,  or  the  GDPR,  effective  in  May  2018.  The  GDPR,  which  is  wide-ranging  in  scope,  imposed  several
requirements  relating  to  the  consent  of  the  individuals  to  whom  the  personal  data  relates,  the  information  provided  to  the  individuals,  the  security  and
confidentiality of the personal data, data breach notification and the use of third-party processors in connection with the processing of personal data. The
GDPR also imposes strict rules on the transfer of personal data out of the EU to the U.S., provides an enforcement authority and imposes large penalties for
noncompliance,  including  the  potential  for  fines  of  up  to  €20  million  or  4%  of  the  annual  global  revenues  of  the  noncompliant  company,  whichever  is
greater. The GDPR requirements apply not only to third-party transactions, but also to transfers of information between us and our subsidiaries, including
employee information. The GDPR increases our responsibility and liability in relation to personal data that we process, including in clinical trials, and we
may be required to put in place additional mechanisms to ensure compliance with the GDPR, which could divert management’s attention and increase our
cost of doing business. In addition, new regulation or legislative actions regarding data privacy and security (together with applicable industry standards)
may increase our costs of doing business. However, despite our ongoing efforts to bring our practices into compliance with the GDPR, we may not be
successful  either  due  to  various  factors  within  our  control,  such  as  limited  financial  or  human  resources,  or  other  factors  outside  our  control.  It  is  also
possible  that  local  data  protection  authorities  may  have  different  interpretations  of  the  GDPR,  leading  to  potential  inconsistencies  amongst  various  EU
member states. Any failure or alleged failure (including as a result of deficiencies in our policies, procedures, or measures relating to privacy, data security,
marketing, or communications) by us to comply with laws, regulations, policies, legal or contractual obligations, industry standards, or regulatory guidance
relating to privacy or data security, may result in governmental investigations and enforcement actions, litigation, fines and penalties or adverse publicity.
In addition, we expect that there will continue to be new proposed laws, regulations and industry standards relating to privacy and data protection in the
United States, the EU and other jurisdictions, such as the California Consumer Privacy Act of 2018, which has been characterized as the first “GDPR-like”
privacy  statute  to  be  enacted  in  the  United  States,  and  we  cannot  determine  the  impact  such  future  laws,  regulations  and  standards  may  have  on  our
business.

Intellectual Property Risks

If we are unable to protect our intellectual proprietary rights, our business could be harmed.

Our commercial success will depend, in large part, on our ability to obtain and maintain protection in the United States and other countries for the
intellectual  property  covering  or  incorporated  into  our  technology,  products  and  product  candidates.  Obtaining  and  maintaining  this  protection  is  very
costly.  The  patentability  of  technology  in  the  biotechnology  field  generally  is  highly  uncertain  and  involves  complex  legal  and  scientific  questions.  We
cannot  be  certain  that  our  patents  and  patent  applications,  including  our  own  and  those  that  we  have  rights  through  licenses  from  third  parties,  will
adequately protect our intellectual property. Our success protecting our intellectual property depends significantly on our ability to:

•

•

•

•

•

obtain and maintain U.S. and foreign patents, that are meaningful to our products, including defending those patents against adverse claims;

secure patent term extension for the patents covering our approved products;

protect trade secrets;

operate without infringing the proprietary rights of others; and

prevent others from infringing our proprietary rights.

26

 
 
 
 
 
 
We  may  not  be  able  to  obtain  issued  patents  relating  to  our  technology  or  products.  Even  if  issued,  patents  may  inadvertently  lapse  or  be
challenged, narrowed, invalidated or circumvented, which could limit our ability to stop competitors from marketing similar products or limit the duration
of patent protection we may have for our products. Further, patents may lapse prior to the regulatory approval of the underlying product in one or more
territories. In the past, we have abandoned the prosecution and/or maintenance of patent applications related to patent families in the ordinary course of
business. In the future we may choose to abandon such prosecution and/or maintenance in a similar fashion. If these patent rights are later determined to be
valuable or necessary to our business, our competitive position may be adversely affected. Changes in patent laws or administrative patent office rules or
changes in interpretations of patent laws in the United States and in other countries may diminish the value of our intellectual property or narrow the scope
of our patent protection, or result in costly defensive measures.

The cost of litigation to uphold the validity of patents, once obtained, to prevent infringement or to otherwise protect or enforce our proprietary
rights  could  be  substantial  and,  from  time  to  time,  our  patents  are  subject  to  patent  office  proceedings.  Some  of  our  competitors  may  be  better  able  to
sustain the costs of complex patent litigation because they may have substantially greater financial resources. Intellectual property lawsuits are expensive
and unpredictable and would consume management’s time and attention and other resources, even if the outcome were successful. In addition, there is a
risk that a court would decide that our patents are not valid and that we do not have the right to stop the other party from using the inventions covered by or
incorporating  them.  There  is  also  a  risk  that,  even  if  the  validity  of  a  patent  were  upheld,  a  court  would  refuse  to  stop  the  other  party  from  using  the
invention(s), including on the grounds that its activities do not infringe the patent. If any of these events were to occur, our business, financial condition and
operating results could be materially and adversely affected.

In addition to patent litigation, we may be a party to adversarial proceedings before the Patent Trial and Appeal Board (PTAB) of the US Patent and
Trademark Office (USPTO), or the Opposition Division of the European Patent Office (EPO). Potential proceedings before the PTAB include inter partes
review proceedings, post-grant review proceedings and interference proceedings. Depending on our level of success at the PTAB and Opposition Division
of the EPO, these proceedings could adversely impact our intellectual property rights with respect to our products and technology.

In addition, the U.S. Supreme Court has ruled on several patent cases in recent years, either narrowing the scope of patent protection available in
certain circumstances or weakening the rights of patent owners in certain situations. This combination of events has created uncertainty with respect to the
value of patents, once obtained, and with regard to our ability to obtain patents in the future. Depending on decisions by the U.S. Congress, the federal
courts, and the USPTO, the laws and regulations governing patents could change in unpredictable ways that would weaken our ability to obtain new patents
or to enforce our existing patents and patents that we might obtain in the future. Patent and intellectual property laws outside of the United States may also
change and be uncertain.

Patent  and  other  intellectual  property  laws  outside  the  United  States  are  even  more  uncertain  than  in  the  United  States  and  are  continually
undergoing review and revisions in many countries. Further, the laws of some foreign countries may not protect our intellectual property rights to the same
extent as the laws of the United States. For example, certain countries do not grant patent claims that are directed to business methods and processes. In
addition, we may have to participate in additional opposition proceedings, like the proceedings described above, to determine the validity of our foreign
patents or our competitors’ foreign patents, which could result in substantial costs and diversion of our efforts.

Our collaborative partners and licensors may not adequately protect our intellectual property rights. These third parties may have the first right to
maintain or defend intellectual property rights in which we have an interest and, although we may have the right to assume the maintenance and defense of
such intellectual property rights if these third parties do not do so, our ability to maintain and defend such intellectual property rights may be compromised
by the acts or omissions of these third parties.

27

 
Our  patents,  once  obtained,  also  may  not  afford  us  protection  against  competitors  with  similar  technology.  Because  patent  applications  in  the
United  States  and  many  foreign  jurisdictions  are  typically  not  published  until  eighteen  months  after  filing,  or  in  some  cases  not  at  all,  and  because
publications of discoveries in the scientific literature often lag behind actual discoveries, neither we nor our licensors can be certain that others have not
filed  or  maintained  patent  applications  for  technology  used  by  us  or  covered  by  our  pending  patent  applications  without  our  being  aware  of  these
applications.

We also will rely on current and future trademarks to establish and maintain recognized brands. If we fail to acquire and protect such trademarks,
our ability to market and sell our products, and therefore our business, financial condition and operating results, could be materially and adversely affected.

Third parties may choose to file patent infringement claims against us.

Our development and commercialization activities, as well as any product candidates or products resulting from these activities, may infringe or be
claimed to infringe patents and other intellectual property rights of third parties under which we do not hold sufficient licenses or other rights. Third parties
may  be  successful  in  obtaining  patent  protection  for  technologies  that  cover  development  and  commercialization  activities  in  which  we  are  already
engaged.  These  third  parties  may  have  substantially  greater  financial  resources  than  us  and  could  bring  claims  against  us  that  could  cause  us  to  incur
substantial expenses to defend against these claims and, if successful against us, could cause us to pay substantial damages. If a patent infringement or
other similar suit were brought against us, we could be forced to stop or delay development, manufacturing or sales of the product or product candidate that
is the subject of the suit. Intellectual property litigation in the biotechnology industry is common, and we expect this trend to continue.

As a result of patent infringement or other similar claims, or to avoid potential claims, we may choose or be required to seek a license from the
third party and be required to pay license fees or royalties or both. These licenses may not be available on acceptable terms, or at all. Even if we were able
to obtain a license, the rights may be non-exclusive, which could result in our competitors gaining access to the same intellectual property. Ultimately, we
could be prevented from commercializing a product, or be forced to cease some aspect of our business operations, if, as a result of actual or threatened
patent infringement claims, we are unable to enter into licenses on acceptable terms, if at all, or if an injunction is granted against us, which could harm our
business significantly.

There  has  been  substantial  litigation  and  other  proceedings  regarding  patent  and  other  intellectual  property  rights  in  the  pharmaceutical  and
biotechnology industries. In addition to infringement claims against us, we may become a party to other patent litigation and other adversarial proceedings
such as proceedings before the PTAB and opposition proceedings in the European Patent Office, regarding intellectual property rights that could impact our
products and technology.

Patent litigation and other proceedings may also absorb significant management time. The cost to us of any patent litigation or other proceeding,
even  if  resolved  in  our  favor,  could  be  substantial.  Some  of  our  competitors  may  be  able  to  sustain  the  costs  of  such  litigation  or  proceedings  more
effectively  than  we  can  because  of  their  substantially  greater  financial  resources.  Uncertainties  resulting  from  the  initiation  and  continuation  of  patent
litigation or other proceedings could have a material adverse effect on our ability to compete in the marketplace. Patent litigation and other proceedings
may also absorb significant management time.

Our Aptevo trademarks may be opposed which could have a material and adverse effect on our business.

We  have  applications  pending  that  cover  the  APTEVO  THERAPEUTICS,  APTEVO  BIOTHERAPEUTICS,  and  APTEVO  RESEARCH  AND
DEVELOPMENT trademarks. We refer to these trademarks as our house marks. If a third party opposes any of these house marks and we are unable to
reach settlement prior to the commencement of an opposition proceeding, we may incur significant expense in the course of participating in the opposition
process, which can be expensive and lengthy. Any settlement with a third party may result in our agreeing to be subject to restrictions on our use of the
relevant house mark. In addition, if we are unsuccessful in an opposition against a house mark, we would lose the ability to obtain trademark registration
for one or more uses of the relevant mark both in the United States and in other territories which could have a material and adverse effect on our business.

28

 
We may be subject to claims that our employees have wrongfully used or disclosed alleged trade secrets of their former employers.

As is common in the biotechnology and pharmaceutical industry, we employ individuals who were previously employed at other biotechnology or
pharmaceutical companies, including our competitors or potential competitors. We may be subject to claims that these employees or we have inadvertently
or otherwise used or disclosed trade secrets or other proprietary information of their former employers. Litigation may be necessary to defend against these
claims. Even if we are successful in defending against these claims, litigation could result in substantial costs and be a distraction to management.

Failure to comply with our obligations in our intellectual property licenses with third parties, could result in loss of license rights or other damages.

We are a party to a number of license agreements and expect to enter into additional license agreements in the future. Our existing licenses impose,
and we expect future licenses will impose, various diligence, milestone payment, royalty, insurance and other obligations on us. If we fail to comply with
these obligations, the licensor may have the right to terminate the license in whole or in part, terminate the exclusive nature of the license and/or sue us for
breach, which could cause us to not be able to market any product that is covered by the licensed patents and may be subject to damages.

If  we  are  unable  to  protect  the  confidentiality  of  our  proprietary  information  and  know-how,  the  value  of  our  technology  and  products  could  be
adversely affected.

In addition to patented technology, we rely upon unpatented proprietary technology, information processes and know-how. These types of trade
secrets can be difficult to protect. We seek to protect this confidential information, in part, through agreements with our employees, consultants and third
parties  as  well  as  confidentiality  policies  and  audits,  although  these  may  not  be  successful  in  protecting  our  trade  secrets  and  confidential  information.
These agreements may be breached, and we may not have adequate remedies for any such breach. In addition, our trade secrets may otherwise become
known,  including  through  a  potential  cyber  security  breach,  or  may  be  independently  developed  by  competitors.  If  we  are  unable  to  protect  the
confidentiality of our proprietary information and know-how, competitors may be able to use this information to develop products that compete with our
products, which could adversely impact our business.

If we experience a significant disruption in our information technology systems or breaches of data security, our business could be adversely affected.

We rely on information technology systems to keep financial records, capture laboratory data, maintain clinical trial data and corporate records,
communicate  with  staff  and  external  parties  and  operate  other  critical  functions.  Our  information  technology  systems  are  potentially  vulnerable  to
disruption due to breakdown, malicious intrusion and computer viruses or other disruptive events including but not limited to natural disaster. If we were to
experience a prolonged system disruption in our information technology systems or those of certain of our vendors, it could delay or negatively impact our
development and commercialization of our product candidates, which could adversely impact our business. If operations at our facilities were disrupted, it
may  cause  a  material  disruption  in  our  business  if  we  are  not  capable  of  restoring  function  on  an  acceptable  timeframe.  In  addition,  our  information
technology systems are potentially vulnerable to data security breaches—whether by employees or others—which may expose sensitive or personal data to
unauthorized persons. Such data security breaches could lead to the loss of trade secrets or other intellectual property, or could lead to the public exposure
of  personal  information  (including  sensitive  personal  information)  of  our  employees,  patients  in  our  clinical  trials,  customers  and  others,  any  of  which
could have a material adverse effect on our business, financial condition and results of operations. Moreover, a security breach or privacy violation that
leads to destruction, loss, alteration, unauthorized use or access, disclosure or modification of, personally identifiable information or personal data, could
harm our reputation, compel us to comply with federal, state and/or international breach notification laws, subject us to mandatory corrective or regulatory
action, require us to verify the correctness of database contents and otherwise subject us to liability under laws and regulations that protect personal data,
including the GDPR, which could disrupt our business, result in increased costs or loss of revenue, and/or result in significant legal and financial exposure.
In  addition,  a  data  security  breach  could  result  in  loss  of  clinical  trial  data  or  damage  to  the  integrity  of  that  data.  If  we  are  unable  to  implement  and
maintain adequate organizational and technical measures to prevent such security breaches or privacy violations, or to respond adequately in the event of a
breach,  our  operations  could  be  disrupted,  and  we  may  suffer  loss  of  reputation,  problems  with  regulatory  authorities,  financial  loss  and  other  negative
consequences. In addition, these breaches and other inappropriate access can be difficult to detect, and any delay in identifying them may lead to increased
harm of the type described above.

29

 
 
Risk Related to Collaborations and Other Agreements

We may not be successful in establishing and maintaining collaborations that leverage our capabilities in pursuit of developing and commercializing
our product candidates.

For each of our product candidates we plan to evaluate the merits of entering into collaboration arrangements with third parties, including leading
biotechnology companies or non-governmental organizations. In July 2017, we entered into a collaboration agreement with Alligator Bioscience AB, or
Alligator, pursuant to which Aptevo R&D and Alligator will collaboratively develop ALG.APV-527, a lead bispecific antibody candidate simultaneously
targeting 4-1BB (CD137), a member of the TNFR superfamily of a costimulatory receptor found on activated T-cells, and 5T4, a tumor antigen widely
overexpressed in a number of different types of cancer. We expect to selectively pursue collaboration arrangements with third parties that have particular
technology, expertise or resources for the development or commercialization of our product candidates or for accessing particular markets. We face, and
will  continue  to  face,  significant  competition  in  seeking  appropriate  partners  for  our  product  candidates.  If  we  are  unable  to  identify  partners  whose
capabilities complement and integrate well with ours and reach collaboration arrangements with such partners on a timely basis, on acceptable terms or at
all, or if the arrangements we establish are unproductive for us, we may fail to meet our business objectives for the particular product candidate. Our ability
to enter into such arrangements with respect to products in development that are subject to licenses may be limited by the terms of those licenses.

Our collaboration agreement with Alligator, or any collaboration agreement we may consider entering into, may not be successful and the success
of our collaboration arrangements will depend heavily on the efforts and activities of our collaborative partners. It is likely that our collaborative partners
will have significant discretion in determining the efforts and resources that they will apply to these collaborations.

The risks that we are subject to in any of our collaborations include, among others:

•

•

•

•

our  collaborative  partners  may  not  commit  adequate  resources  to  the  development,  marketing  and  distribution  of  any  collaboration
products, limiting our potential revenues from these products;

our collaborative partners may experience financial difficulties and may therefore be unable to meet their commitments to us;

our  collaborative  partners  may  pursue  a  competing  product  candidate  developed  either  independently  or  in  collaboration  with  others,
including our competitors; and

our collaborative partners may terminate our relationship.

The failure of any of our current or future collaboration partners to perform as expected could place us at a competitive disadvantage and adversely
affect us financially, including delay and increased costs of development, loss of market opportunities, lower than expected revenues and impairment of the
value  of  the  related  product  candidate.  A  loss  of  our  collaboration  agreement  with  Alligator  would  result  in  a  burden  of  locating  a  replacement  partner
under  potentially  less  favorable  terms  at  an  additional  cost.  Collaborations  are  a  critical  part  of  our  business  strategy,  and  any  inability  on  our  part  to
establish  and  successfully  maintain  such  arrangements  on  terms  favorable  to  us  or  to  work  successfully  with  our  collaborative  partners  could  have  an
adverse effect on our operations and financial performance.

Our future revenue will be dependent on the ability of Medexus to successfully further develop, market and commercialize IXINITY, resulting in the
payment of milestone and deferred payments.

On  February  28,  2020,  Aptevo  entered  into  an  LLC  Purchase  Agreement  with  Medexus,  pursuant  to  which  Aptevo  sold  all  of  the  issued  and
outstanding limited liability company interests of Aptevo BioT, a subsidiary of Aptevo wholly owns the IXINITY and related Hemophilia B business. We
are  entitled  to  receive  future  potential  payments  as  the  result  of  the  achievement  of  certain  regulatory  and  commercial  milestones  and  through  deferred
payments based on net sales of IXINITY. Following such sale, we do not control the development, marketing and commercialization of IXINITY and are
dependent  on  Medexus  to  successfully  do  so.   Although  Medexus  has  agreed  to  use  commercially  reasonable  efforts  to  commercialize  IXINITY  in  the
ordinary course of business in good faith, Medexus may not commit adequate resources to the further development, marketing and commercialization of
IXINITY, may experience financial difficulties, may face competition, or may prioritize other products or initiatives.  The failure of Medexus to perform as
expected under the purchase agreement, including because of factors outside of Medexus’ control, could result in lower than expected milestone or deferred
payments and negatively impact our future financial and operating results.

30

 
 
 
 
 
If we do not continue to develop effective internal controls, we may not be able to accurately report our financial results and our business could be
harmed.

The Sarbanes-Oxley Act requires, among other things, that we assess the effectiveness of our internal control over financial reporting annually and
the effectiveness of our disclosure controls and procedures quarterly. In particular, Section 404 of the Sarbanes-Oxley Act, or Section 404, requires us to
perform system and process evaluation and testing of our internal control over financial reporting to allow management to report on, and our independent
registered public accounting firm potentially to attest to, the effectiveness of our internal control over financial reporting. As an emerging growth company,
we have availed ourselves of the exemption from the requirement that our independent registered public accounting firm attest to the effectiveness of our
internal control over financial reporting under Section 404. However, we may no longer avail ourselves of this exemption when we cease to be an emerging
growth  company.  When  our  independent  registered  public  accounting  firm  is  required  to  undertake  an  assessment  of  our  internal  control  over  financial
reporting,  the  cost  of  our  compliance  with  Section  404  will  correspondingly  increase.  Our  compliance  with  applicable  provisions  of  Section  404  will
require that we incur substantial accounting expense and expend significant management time on compliance-related issues as we implement additional
corporate  governance  practices  and  comply  with  reporting  requirements.  Moreover,  if  we  are  not  able  to  comply  with  the  requirements  of  Section  404
applicable  to  us  in  a  timely  manner,  or  if  we  or  our  independent  registered  public  accounting  firm  identifies  deficiencies  in  our  internal  control  over
financial  reporting  that  are  deemed  to  be  material  weaknesses,  the  market  price  of  our  stock  could  decline  and  we  could  be  subject  to  sanctions  or
investigations by the SEC or other regulatory authorities, which would require additional financial and management resources.

Investor  perceptions  of  our  company  may  suffer  if  material  weaknesses  are  found,  and  this  could  cause  a  decline  in  the  market  price  of  our
common stock. Irrespective of compliance with Section 404, any failure of our internal control over financial reporting could harm our operating results
and reputation. If we are unable to implement these requirements effectively or efficiently, it could harm our operations, financial reporting, or financial
results and could result in an adverse opinion on our internal controls from our independent registered public accounting firm.

In  connection  with  our  separation  from  Emergent,  we  and  Emergent  agreed  to  indemnify  the  other  party  for  certain  liabilities.  The  Emergent
indemnity  may  not  be  sufficient  to  hold  us  harmless  from  the  full  amount  of  liabilities  for  which  Emergent  will  be  allocated  responsibility,  and
Emergent may not be able to satisfy its indemnification obligations in the future.

Pursuant to the separation agreement and certain other agreements with Emergent, Emergent has agreed to indemnify us for certain liabilities, and
we  agreed  to  indemnify  Emergent  for  certain  liabilities.  Indemnities  that  we  may  be  required  to  provide  Emergent  are  not  subject  to  any  cap,  may  be
significant  and  could  negatively  impact  our  business,  particularly  indemnities  relating  to  our  actions  that  could  impact  the  tax-free  nature  of  the
distribution. Third parties could also seek to hold us responsible for any of the liabilities that Emergent has agreed to retain. Any amounts we are required
to pay pursuant to these indemnification obligations and other liabilities could require us to divert cash that would otherwise have been used in furtherance
of our operating business. Further, the indemnity from Emergent may not be sufficient to protect us against the full amount of such liabilities, and Emergent
may not be able to fully satisfy its indemnification obligations. Moreover, even if we ultimately succeed in recovering from Emergent any amounts for
which we are held liable, we may be temporarily required to bear these losses ourselves. Each of these risks could negatively affect our business, results of
operations and financial condition.

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Risks Related to Our Common Stock

Our stock price may be volatile.

Our stock price has fluctuated in the past and is likely to be volatile in the future. Since August 1, 2016, the reported closing price of our common
stock  has  fluctuated  between  $0.25  and  $5.94  per  share.  The  stock  market  in  general,  and  the  market  for  biotechnology  companies  in  particular,  have
experienced extreme volatility that has often been unrelated to the operating performance of particular companies. The market price of our common stock
may fluctuate significantly due to a number of factors, some of which may be beyond our control or unrelated to our operations, including, among others:

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changes in earnings estimated by securities analysts or management, or our ability to meet those estimates;

investor perceptions or negative announcements by our customers, competitors or suppliers regarding their own performance;

the success of competitive products or technologies;

the timing, expenses and results of clinical and non-clinical trials of our product candidates;

announcements regarding clinical trial results and product introductions by us or our competitors;

announcements of acquisitions, collaborations, financings or other transactions by us or our competitors;

public concern as to the safety of our products;

termination or delay of a development program;

the recruitment or departure of key personnel;

actual or anticipated variations in our product revenue and results of operations;

the operating and stock price performance of comparable companies;

general industry conditions and domestic and worldwide financial, economic and political instability; and

the other factors described in this “Risk Factors” section.

In addition, when the market price of a company’s common stock drops significantly, stockholders often institute securities class action lawsuits
against the company. A lawsuit against us could cause us to incur substantial costs and could divert the time and attention of our management and other
resources.

The public announcement of data from clinical trials or news of any developments related to our product pipeline may cause significant volatility in
our stock price.

The announcement of data from clinical trials by us or our collaborative partners or news of any developments related to our key pipeline product
candidates may cause significant volatility in our stock price. Furthermore, the announcement of any negative or unexpected data or the discontinuation of
development of any of our key pipeline product candidates, or any delay in our anticipated timelines for filing for regulatory approval, could cause our
stock price to decline significantly. There can be no assurance that data from clinical trials will support a filing for regulatory approval or even if approved,
that any of our key pipeline products will become commercially successful.

32

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our  common  stock  may  be  at  risk  for  delisting  from  the  Nasdaq  Capital  Market  in  the  future.  Delisting  could  adversely  affect  the  liquidity  of  our
common stock and the market price of our common stock could decrease.

Our common stock is currently listed on the Nasdaq Capital Market. The Nasdaq Stock Market LLC has minimum requirements that a company
must meet in order to remain listed on Nasdaq, including a requirement that we maintain a minimum closing bid price of $1.00 per share. On April 18,
2019, we received a letter from the listing qualifications department staff of Nasdaq notifying us that for the last 30 consecutive business days the bid price
of  our  common  stock  had  closed  below  $1.00  per  share.  On  October  11,  2019,  we  submitted  to  the  Listing  Qualifications  Department  of  Nasdaq  an
application to transfer the listing of our common stock from The Nasdaq Global Market to The Nasdaq Capital Market, On October 16, 2019, we received
notice from Nasdaq that our application to transfer listing of our common stock had been approved. The transfer was effective at the opening of business on
October 18, 2019.

We are eligible for an additional 180-day period (through April 13, 2020) to regain compliance with the minimum bid price, which requires that the
closing  bid  price  of  our  common  stock  be  at  least  $1.00  per  share  for  a  minimum  of  ten  consecutive  days.  In  the  event  that  we  are  not  able  to  regain
compliance during this additional compliance period, we intend to cure the deficiency during the second compliance period by effecting a reverse stock
split. We note that we have sufficient shareholder votes supporting a reverse split. However, if it appears to the Nasdaq staff that we will not be able to cure
the deficiency, or if we do not meet the other listing standards, Nasdaq could provide notice that our common stock will become subject to delisting. In the
event we receive notice that our common stock is being delisted, Nasdaq rules permit us to appeal any delisting determination by the Nasdaq staff to a
hearings panel.

If our common stock were to be delisted, the liquidity of our common stock would be adversely affected and the market price of our common stock

could decrease.

In  addition,  if  delisted,  we  would  no  longer  be  subject  to  Nasdaq  rules,  including  rules  requiring  us  to  have  a  certain  number  of  independent
directors  and  to  meet  other  corporate  governance  standards.  Our  failure  to  be  listed  on  Nasdaq  or  another  established  securities  market  would  have  a
material adverse effect on the value of your investment in us.

If our common stock is not listed on Nasdaq or another national exchange, the trading price of our common stock is below $5.00 per share and we
have net tangible assets of $6,000,000 or less, the open-market trading of our common stock will be subject to the “penny stock” rules promulgated under
the Securities Exchange Act of 1934, as amended. If our shares become subject to the “penny stock” rules, broker-dealers may find it difficult to effectuate
customer transactions and trading activity in our securities may be adversely affected. Under these rules, broker-dealers who recommend such securities to
persons other than institutional accredited investors must:

•

•

•

•

make a special written suitability determination for the purchaser;

receive the purchaser’s written agreement to the transaction prior to sale;

provide the purchaser with risk disclosure documents which identify certain risks associated with investing in “penny stocks” and which
describe the market for these “penny stocks” as well as a purchaser’s legal remedies; and

Obtain  a  signed  and  dated  acknowledgment  from  the  purchaser  demonstrating  that  the  purchaser  has  actually  received  the  required  risk
disclosure document before a transaction in a “penny stock” can be completed.

As a result of these requirements, the market price of our securities may be adversely impacted, and current stockholders may find it more difficult

to sell our securities.

33

 
 
 
 
 
 
Your percentage of ownership in Aptevo may be diluted in the future.

In  the  future,  your  percentage  ownership  in  Aptevo  may  be  diluted  because  of  equity  issuances  for  acquisitions,  capital  market  transactions  or
otherwise, including equity awards to our directors, officers and employees. Our employees have options to purchase shares of our common stock and from
time to time, we expect to issue additional options, restricted stock units, or other stock-based awards to our employees under our employee benefits plans.

Future issuances of common stock may include (i) any sale of up to the remaining $17.3 million worth of shares of our common stock pursuant to
our Equity Distribution Agreement with Piper Jaffray & Co entered into in November 2017, (ii) any sale of up to $35.0 million worth of shares of our
common stock in a private placement pursuant to our Purchase Agreement with Lincoln Park, entered into in December 2018 and (iii) the issuance of up to
22,000,000 share of common stock upon the exercise of warrants issued in connection with our March 2019 public offering of common stock and warrants.

In addition, our restated certificate of incorporation authorizes us to issue, without the approval of our stockholders, one or more classes or series of
preferred stock having such designation, powers, preferences and relative, participating, optional and other special rights, including preferences over our
common stock respecting dividends and distributions, as our board of directors generally may determine. The terms of one or more classes or series of
preferred stock could dilute the voting power or reduce the value of our common stock. For example, we could grant the holders of preferred stock the right
to  elect  some  number  of  our  directors  in  all  events  or  on  the  happening  of  specified  events  or  the  right  to  veto  specified  transactions.  Similarly,  the
repurchase  or  redemption  rights  or  liquidation  preferences  we  could  assign  to  holders  of  preferred  stock  could  affect  the  residual  value  of  the  common
stock.

Provisions  under  Delaware  law  and  in  our  restated  certificate  of  incorporation  and  amended  and  restated  by-laws  may  discourage  acquisition
proposals, delay a change in control or prevent transactions that stockholders may consider favorable.

Certain provisions in our restated certificate of incorporation and amended and restated by-laws, and under Delaware law, may discourage, delay or
prevent  a  merger,  acquisition  or  other  changes  in  control  that  stockholders  may  consider  favorable,  including  transactions  in  which  stockholders  might
otherwise  receive  a  premium  for  their  shares.  These  provisions  may  also  prevent  or  frustrate  attempts  by  our  stockholders  to  replace  or  remove  our
incumbent directors and management.

These provisions include:

•

•

•

•

•

•

•

the classification of our directors;

limitations on the removal of directors;

limitations on filling vacancies on the board;

advance notice requirements for stockholder nominations of candidates for election to the Board of Directors and other proposals;

the inability of stockholders to act by written consent;

the inability of stockholders to call special meetings; and

the ability of our Board of Directors to designate the terms of and issue a new series of preferred stock without stockholder approval.

The  affirmative  vote  of  holders  of  our  capital  stock  representing  at  least  75%  of  the  voting  power  of  all  outstanding  stock  entitled  to  vote  is
required to amend or repeal the above provisions of our certificate of incorporation. The affirmative vote of either a majority of the directors present at a
meeting of our Board of Directors or holders of our capital stock representing at least 75% of the voting power of all outstanding stock entitled to vote is
required to amend or repeal our by-laws.

34

 
 
 
 
 
 
 
 
In addition, Section 203 of the General Corporation Law of Delaware prohibits a corporation from engaging in a business combination with an
interested stockholder, generally a person which, together with its affiliates, owns or within the last three years has owned 15% or more of the corporation’s
voting  stock,  for  a  period  of  three  years  after  the  date  of  the  transaction  in  which  the  person  became  an  interested  stockholder,  unless  the  business
combination is approved in a prescribed manner. Accordingly, Section 203 may discourage, delay or prevent a change in control of us.

Our by-laws include an exclusive forum provision that could limit our stockholders’ ability to obtain a judicial forum viewed by stockholders as more
favorable for disputes with us or our directors, officers or other employees or certain stockholders.

Our by-laws provide that the Chancery Court of the State of Delaware will be the sole and exclusive forum for certain legal proceedings, unless we
consent in writing to the selection of an alternative forum. This exclusive forum provision may limit the ability of our stockholders to bring a claim in a
judicial  forum  that  such  stockholders  find  favorable  for  disputes  with  us  or  our  directors  or  officers,  which  may  discourage  lawsuits  against  us  or  our
directors or officers. Alternatively, if a court outside of Delaware were to find this exclusive forum provision inapplicable to, or unenforceable in respect of,
one  or  more  of  the  types  of  actions  or  proceedings  described  above,  we  may  incur  additional  costs  associated  with  resolving  such  matters  in  other
jurisdictions, which could adversely affect our business, financial condition or results of operations.

A significant portion of our shares may be sold into the market at any time which could depress our stock price

If our stockholders sell a substantial number of shares of our common stock in the public market, our market price could decline. In connection
with the transaction with Lincoln Park, we have agreed to register under the Securities Act of 1933, as amended, the resale of shares of common stock that
have been and may be issued under the Purchase Agreement with Lincoln Park. Any such sales by Lincoln Park, or the perception that such sales may
occur, could decrease the market price of our common stock. In addition, holders of an aggregate of approximately three million shares of our common
stock have the right to require us to register these shares of common stock under specified circumstances.

Item 1B. Unresolved Staff Comments.

None.

Item 2. Properties.

We lease our headquarters office and laboratory space in Seattle, Washington. The Seattle facility is approximately 48,000 square feet and the lease

for the Seattle facility expires in April 2030.

Item 3. Legal Proceedings.

We  may  from  time  to  time  be  named  as  a  party  to  legal  claims,  actions  and  complaints,  including  matters  involving  employment  claims,  our
intellectual property or other third party claims. Our management believes that there are currently no claims or actions pending against us, the ultimate
disposition of which could have a material adverse effect on our results of operations, financial condition or cash flows.

Item 4. Mine Safety Disclosures.

Not applicable.

35

 
PART II

Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

Our  common  stock  has  been  listed  on  The  Nasdaq  Capital  Market  under  the  symbol  “APVO”  since  October  18,  2019,  and  was  listed  on  The

Nasdaq Global Market from August 1, 2016 to October 17, 2019.

Holders of Common Stock

As of March 25, 2020, there were 162 holders of record of our common stock. The actual number of stockholders is greater than this number of

record holders and includes stockholders who are beneficial owners but whose shares are held in street name by brokers and other nominees.

Dividend Policy

We have never declared or paid any cash dividends on our common stock or any other securities. We anticipate that we will retain all available
funds  and  any  future  earnings,  if  any,  for  use  in  the  operation  of  our  business  and  do  not  anticipate  paying  cash  dividends  in  the  foreseeable  future.  In
addition, future debt instruments may materially restrict our ability to pay dividends on our common stock. Payment of future cash dividends, if any, will be
at  the  discretion  of  the  board  of  directors  after  taking  into  account  various  factors,  including  our  financial  condition,  operating  results,  current  and
anticipated cash needs, the requirements of then-existing debt instruments and other factors the board of directors deems relevant.

Recent Sales of Unregistered Securities

We did not sell any unregistered securities during the year ended December 31, 2019.

Issuer Purchases of Equity Securities

We did not repurchase any shares of our common stock during the year ended December 31, 2019.

Item 6. Selected Financial Data.

Not required.

36

 
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

You  should  read  the  following  discussion  and  analysis  together  with  the  financial  statements  and  the  related  notes  to  those  statements  included
elsewhere in this report. This discussion contains forward-looking statements that involve risks and uncertainties. As a result of many factors, such as those
set forth in the section of this report captioned “Risk Factors” and elsewhere in this report, our actual results may differ materially from those anticipated
in these forward-looking statements.

Overview

We  are  a  clinical-stage  biotechnology  company  focused  on  developing  novel  immunotherapies  for  the  treatment  of  cancer.  Our  lead  clinical
candidate, APVO436, and preclinical candidates, ALG.APV-527 and APVO603 were developed based on the Company’s versatile and robust ADAPTIR™
modular protein technology platform. The ADAPTIR platform is capable of generating highly differentiated bispecific antibodies with unique mechanisms
of action for the treatment of different types of cancer and autoimmunity. At December 31, 2019, we had one revenue-generating product in the area of
hematology, IXINITY, which was acquired by Medexus on February 28, 2020.

For  the  years  ended  December  31,  2019  and  2018,  we  generated  product  revenue  of  $32.4  million  and  $23.1  million,  respectively,  and  had  net
losses of $40.4 million and $53.7 million, respectively. We had an accumulated deficit of $167.9 million as of December 31, 2019. For the year ended
December 31, 2019, net cash used in our operating activities was $42.4 million. As of December 31, 2019, our sole marketed product was IXINITY®, and
therefore  IXINITY  was  our  only  source  of  product  revenue.  On  February  28,  2020,  Aptevo  entered  into  an  LLC  Purchase  Agreement  with  Medexus,
pursuant to which Aptevo sold all of the issued and outstanding limited liability company interests of Aptevo BioT, a subsidiary of Aptevo which wholly
owns the IXINITY and related Hemophilia B business. As a result of the transaction, Medexus obtained all rights, title and interest to the IXINITY product
and intellectual property. In addition, Aptevo BioT personnel responsible for the sale and marketing of IXINITY also transitioned to Medexus as part of the
transaction.  

As  consideration  for  the  sale,  at  closing  Aptevo  received  an  amount  equal  to  $30  million  in  cash,  subject  to  certain  customary  adjustments  in
respect of Aptevo’s estimates of cash, indebtedness, working capital and transaction expenses of Aptevo BioT as of the closing. Such consideration will be
subject to a final post-closing adjustment pursuant to the terms of the Purchase Agreement. From the $30 million payment at closing, Medexus withheld
$0.9 million which was deposited with an escrow agent (i) to fund potential payment obligations of Aptevo with respect to the final post-closing adjustment
and  (ii)  to  fund  potential  post-closing  indemnification  obligations  of  Aptevo.  In  addition  to  the  payment  received  at  closing,  Aptevo  may  also  earn
milestone and deferred payments from Medexus in the future. We used $22.1 million of the $30 million in proceeds to repay in full our term debt facility
with MidCap financial, including $20 million of principal and $2.1 million in an end of facility fee, accrued interest, legal fees and prepayment fees. The
parties  also  agreed  that  Aptevo  would  provide  transition  services  for  a  limited  period  of  time.  We  will  not  generate  commercial  revenues  from  our
development stage product candidates unless and until we or potential collaborators successfully complete development and obtain regulatory approval for
such product candidates, which we expect will take a number of years and is subject to significant uncertainty. If we obtain regulatory approval for one of
our  development  stage  product  candidates,  we  expect  to  incur  significant  commercialization  expenses  related  to  sales,  marketing,  manufacturing  and
distribution, to the extent that such costs are not paid by collaborators. We do not have sufficient cash to complete the clinical development of any of our
development stage product candidates and will require additional funding in order to complete the development activities required for regulatory approval
of such product candidates.

Corporate Highlights:

•

•

Continued enrollment in a dose escalation Phase 1/1b open-label clinical study of APVO436 in patients with Acute Myeloid Leukemia and
High-Grade Myelodysplastic Syndrome; completed dosing in cohorts 1-5 (through March 2020); dosing in Cohort 6 to begin shortly

Presented  new  preclinical  data  for  APVO436  at  the  American  Association  for  Cancer  Research  (AACR)  2019  annual  meeting
demonstrating  T  cell  differentiation  into  effector  cells  with  exposure  to  APVO436  in  preclinical  studies,  in  addition  to  key  data
demonstrating potent T-cell cytotoxicity of tumors expressing CD123 with reduced cytokine release, suggesting the potential for increased
clinical benefit and an improved safety profile

37

 
 
 
 
 
•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

Announced the selection of APVO436 for inclusion in the Leukemia & Lymphoma Society’s Beat AML Master Clinical Trial; APVO436
being evaluated in patients newly diagnosed with AML

Received orphan drug designation for APVO436

Presented  new  preclinical  data  for  ALG.APV-527  at  AACR  showing  that  it  was  well  tolerated  in  a  dose-range  finding  pilot  toxicology
study  demonstrating  an  extended  half-life  of  5-7  days  with  no  major  changes  in  liver  enzyme  levels,  cytokine  levels  or  immune  cell
populations

Made  a  joint  decision  with  Aptevo’s  co-development  partner,  Alligator  Bioscience  to  focus  efforts  on  out-licensing  ALG.APV-527  and
delay submission of the clinical trial authorization for ALG-APV.527

Announced  the  selection  of  a  new  ADAPTIR  bispecific  candidate,  APVO603,  a  dual  agonist  bispecific  antibody  employing  a  novel
mechanism of action to simultaneously target 4-1BB (CD137) and OX40 (CD134), both members of the TNF-receptor family

Presented  preclinical  data  at  the  10th  Annual  World  Bispecific  Summit  on  APVO603  showing  that  dual  targeting  of  4-1BB  and  OX40
provides synergistic co-stimulation of T cells with the potential to amplify the cytotoxic function of activated T cells and NK cells

Discontinued development of APVO210 in October 2019, the Company’s investigational targeted cytokine bispecific antibody candidate;
the  decision  to  discontinue  development  was  based  on  data  from  a  multiple  ascending  dose  study  of  APVO210  in  healthy  volunteers
suggesting that it would not meet the desired target product profile for future commercialization

Achieved  a  41%  increase  in  year-over-year  2019  IXINITY  net  revenue  through  continued  expansion  of  the  patient  base  for  IXINITY;
achieved record net annual IXINITY revenue of $32.4 million

Launched a new, more desirable 3,000 IU assay for IXINITY providing advantages for Hemophilia B patients

Completed  preparations  to  begin  dosing  in  a  clinical  study  of  IXINITY  in  pediatric  patients  (under  12  years  of  age)  for  potential  label
expansion of IXINITY in the United States in a pediatric setting; commenced patient dosing in January 2020

Completed the sale of worldwide rights to IXINITY to Medexus Pharmaceuticals for estimated total proceeds in excess of $100 million,
including an upfront payment to Aptevo of $30 million; potential milestone payments totaling up to $11 million; and the opportunity to
receive deferred payments on future U.S. and Canadian net sales of IXINITY estimated in excess of $60 million based on the most recent
Aptevo forecast

Fully repaid Aptevo’s $20 million term debt facility with MidCap Financial in February 2020 establishing a debt-free balance sheet

Completed a public equity offering in March 2019 raising gross proceeds of approximately $22 million

Received an accelerated performance-based $4.3 million milestone payment from Saol Therapeutics, part of a purchase agreement between
Aptevo  and  Saol,  originally  executed  in  August  2017,  under  which  Saol  acquired  three  hyperimmune  products  previously  marketed  by
Aptevo: WinRho SDF, HepaGam B, and VARIZIG

Implemented an expense reduction plan in October 2019 reducing Aptevo’s estimated 2019 annual cash burn rate

Year Ended December 31, 2019 Compared to Year Ended December 31, 2018

Product Sales and Gross Profit

Product sales represents sales of IXINITY.

The primary expense we incurred to deliver IXINITY to our customers was manufacturing costs consisting of fixed and variable costs. Variable
manufacturing costs consist primarily of costs for materials, and personnel-related expenses for direct and indirect manufacturing support staff, contract
manufacturing and filling operations, and sales-based royalties. Fixed manufacturing costs include facilities, utilities and amortization of intangible assets.
We determine the cost of product sales for products sold during a reporting period based on the average cost per unit.

38

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following table provides information regarding our cost of products sales, including gross margin for the years ended December 31, 2019 and

2018:

Product sales
Cost of product sales
Gross profit

Gross margin percent

  For the Year Ended December 31,

2019

2018

Change

Percent

  $

  $

32,424 
19,927 
12,497 

  $

  $

23,067 
11,214 
11,853 

  $

  $

39%    

51%    

9,357     
8,713     
644     

41%
78%
5%

Product sales of IXINITY increased by $9.4 million, or 41%, to $32.4 million for the year ended December 31, 2019 from $23.1 million for the
year ended December 31, 2018. This increase was primarily related to continuing expansion of our Hemophilia B patient base and the launch of the 3000
IU assay size in Q2 2019, which resulted in increased IU’s sold during the period, and price increases in 2019.

Gross  profit  increased  by  $0.6  million,  or  5%,  to  $12.5  million  for  the  year  ended  December  31,  2019  from  $11.9  million  for  the  year  ended
December 31, 2018. The increase in gross profit is mainly due to increased IU’s sold in the period. This increase was partially offset by a higher cost of
product in 2019 due to a $3.0 million credit received from our supplier and used to purchase product in 2018, and costs for stability for the new 3000 IU
assay size, which was launched in June 2019 to the market, and the inventory write-offs in the year ended December 31, 2019.

We had a royalty obligation related to net product sales of IXINITY which was triggered if year-to-date net product sales from the U.S. exceeds
$25 million. This double-digit royalty was owed on the portion of net product sales in excess of $25 million. The royalty percentage varies by geography,
with the highest royalty rates applicable in the United States and Canada and lower rates in other jurisdictions. We recorded expenses related to this royalty
obligation, as we have recognized in excess of $25 million in net product sales from IXINITY in the year ended December 31, 2019.

Research and Development Expenses

We expense research and development costs as incurred. These expenses consist primarily of the costs associated with our research and discovery
activities, including conducting pre-clinical studies and clinical trials, fees to professional service providers for analytical testing, independent monitoring
or other administration of our clinical trials and obtaining and evaluating data from our clinical trials and non-clinical studies, as well as costs of contract
manufacturing services for clinical trial material, and costs of materials used in clinical trials and research and development. Our research and development
expenses primarily consist of:

•

•

•

•

employee salaries and related expenses, including stock-based compensation and benefits for our employees involved in our drug discovery
and development activities;

external  research  and  development  expense  incurred  under  agreements  with  third-party  contract  research  organizations  (CRO’s)  and
investigative sites;

manufacturing material expense for third-party manufacturing; and

overhead costs such as rent, utilities and depreciation.

We expect our research and development spending will be dependent upon such factors as the results from our clinical trials, the availability of
reimbursement of research and development spending, the number of product candidates under development, the size, structure and duration of any clinical
programs that we may initiate, and the costs associated with manufacturing our product candidates on a large-scale basis for later stage clinical trials. While
programs  are  still  in  the  pre-clinical  trial  phase,  we  do  not  provide  a  breakdown  of  the  initial  associated  expenses  as  we  are  often  evaluating  multiple
product candidates simultaneously. Costs are reported in pre-clinical research and discovery until the program enters the clinic.

39

 
 
 
 
   
 
   
 
 
 
 
 
 
 
 
 
   
 
   
   
   
   
      
 
 
 
 
 
 
 
Our principal research and development expenses by program for the year ended December 31, 2019 and 2018 are shown in the following table:

(in thousands)
Clinical programs:
APVO436
IXINITY Pediatric (APVO101-903)
Other

Total clinical programs

Pre-clinical program, general research and discovery
Total

  For the Year Ended December 31,

2019

2018

Change

  $

  $

4,467    $
4,563     
4,574     
13,604     

7,039    $
1,277     
14,089     
22,405     

16,153     
29,757    $

12,979     
35,385    $

(2,572)
3,286 
(9,515)
(8,801)

3,174 
(5,628)

Research and development expenses decreased by $5.6 million, to $29.7 million for the year ended December 31, 2019 from $35.4 million for the
year ended December 31, 2018. Research and development expenses decreased primarily due to a decrease in expenses for APVO436 related to the timing
of manufacturing and clinical trial activities, a decrease in expenses for other clinical programs, including lower costs for programs discontinued in 2018
and APVO210, which was discontinued in October 2019. This was offset by an increased spending for our IXINITY pediatric clinical program and our
preclinical,  general  research  and  discovery  programs,  which  are  primarily  related  to  research  and  development  activities  around  new  pipeline  product
candidates  or  programs  as  they  are  being  evaluated.  As  IXINITY  was  sold  to  Medexus  in  February  2020,  we  no  longer  have  an  obligation  to  fund  the
IXINITY pediatric clinical program.

Selling, General and Administrative Expenses

Selling,  general  and  administrative  expenses  consist  primarily  of  personnel-related  costs  and  professional  fees  in  support  of  our  executive,
IXINITY sales and marketing, business development, finance, accounting, information technology, quality assurance, legal and human resource functions.
Other costs include facility costs not otherwise included in cost of product sales or research and development expenses.

For the year ended December 31, 2019 selling, general and administrative expenses decreased by $2.8 million, or 10%, to $25.3 million from $28.1

million for December 31, 2018. This decrease was primarily due to reduced personnel and professional services costs.

Other Expense, net

Other expense, net consists primarily of interest on debt financing income. Other expense was $2.1 million for the year ended December 31, 2019

and $2.0 million for the year ended December 31, 2018.

Discontinued Operations

In the third quarter of 2019, we received a $4.25 million milestone payment from Saol International Limited, in connection with the sale of our
hyperimmune business in September 2017. No additional amounts are outstanding related to the milestones. This was recorded as a gain in discontinued
operations of $4.25 million.

On  February  28,  2020,  Aptevo  entered  into  an  LLC  Purchase  Agreement  with  Medexus,  pursuant  to  which  Aptevo  sold  all  of  the  issued  and
outstanding limited liability company interests of Aptevo BioTherapeutics LLC (“Aptevo BioT”), a subsidiary of Aptevo which wholly owns the IXINITY
and related Hemophilia B business. As a result of the transaction, Medexus obtained all rights, title and interest to the IXINITY product and intellectual
property. In addition, Aptevo BioT personnel responsible for the sale and marketing of IXINITY also transitioned to Medexus as part of the transaction.  

40

 
 
 
   
 
 
 
 
 
 
 
 
 
   
      
      
  
   
   
   
 
   
      
      
  
   
 
 
 
 
As  consideration  for  the  sale,  at  closing  Aptevo  received  an  amount  equal  to  $30  million  in  cash,  subject  to  certain  customary  adjustments  in
respect of Aptevo’s estimates of cash, indebtedness, working capital and transaction expenses of Aptevo BioT as of the closing. Such consideration will be
subject to a final post-closing adjustment pursuant to the terms of the Purchase Agreement. From the $30 million payment at closing, Medexus withheld
$0.9 million which was deposited with an escrow agent (i) to fund potential payment obligations of Aptevo with respect to the final post-closing adjustment
and  (ii)  to  fund  potential  post-closing  indemnification  obligations  of  Aptevo.  In  addition  to  the  payment  received  at  closing,  Aptevo  may  also  earn
milestone and deferred payments from Medexus in the future. We used $22.1 million of the $30 million in proceeds to repay in full our term debt facility
with MidCap financial, including $20 million of principal and $2.1 million in an end of facility fee, accrued interest, legal fees and prepayment fees. The
parties also agreed that Aptevo would provide transition services for a limited period of time.

Income Taxes

During  the  periods  prior  to  the  spin-off  from  Emergent,  the  Company  did  not  file  separate  tax  returns  as  it  was  included  in  the  tax  returns  of
Emergent entities within the respective tax jurisdictions. The income tax provision included in these financial statements was calculated using a separate
return basis, as if the Company was a separate taxpayer. Under this approach, the Company determines its current taxes, deferred tax assets and liabilities
and related tax expense as if it were filing separate tax returns in each tax jurisdiction.

The  following  table  provides  information  regarding  our  pre  and  post-tax  for  both  continuing  and  discontinued  operations  for  the  periods  ended

December 31, 2019 and 2018:

Net loss from continuing operations
Discontinued operations

Income from discontinued operations, before income taxes

Net loss

Off-Balance Sheet Arrangements

We did not have any off-balance sheet arrangements at December 31, 2019.

Liquidity and Capital Resources

Cash Flows

For the Year Ended December 31,

2019

2018

  $

(44,698)   $

(53,689)

  $

4,250     
(40,448)   $

— 
(53,689)

We  have  financed  our  operations  to  date  primarily  through  revenue  generated  from  our  commercial  products,  the  sale  of  our  hyperimmune
business,  public  offerings  of  our  common  stock,  loan  proceeds,  license  fees,  milestone  payments  and  research  and  development  funding  from  strategic
partners, and funds received at the date of our spin-off from Emergent. As of December 31, 2019, we had cash, and cash equivalents in the amount of $12.4
million  and  restricted  cash  of  $7.5  million.  In  February  2020,  we  used  $22.1  million  of  the  $30  million  in  proceeds  from  the  sale  of  Aptevo  BioT  to
Medexus to repay in full our term debt facility with MidCap financial, including $20 million of principal and $2.1 million in an end of facility fee, accrued
interest,  legal  fees  and  prepayment  fees.  Under  the  terms  of  our  credit  facility  agreement  with  MidCap,  we  were  required  to  maintain  a  restricted  cash
account of $5 million. Repayment of the debt relieved us of the obligation to keep $5 million of cash restricted.  

41

 
 
 
 
 
 
 
 
 
 
 
 
      
  
 
 
 
The following table provides information regarding our cash flows for year ended December 31, 2019 and 2018:

(in thousands)
Net cash provided by (used in):
Operating activities
Investing activities
Financing activities
Increase (Decrease) in cash and cash equivalents

For the Year Ended December 31,

2019

2018

  $

  $

(42,383)   $
4,097     
20,149     
(18,137)   $

(51,422)
72,797 
(787)
20,588

Net cash used in operating activities for the year ended December 31, 2019 and 2018 was primarily due to our net operating loss and changes in

working capital accounts.

Net cash provided by investing activities for the year ended December 31, 2019, was primarily due to the receipt of the $4.25 million milestone
payment from Saol International Limited, in conjunction with the sale in September 2017 of our hyperimmune business, net of the purchase of property and
equipment. For the year ended December 31, 2018, the largest components of the cash provided by investing activities were primarily due to the maturity
and redemption of investments of $90.2 million, offset by investment purchases of $16.5 million.

Net cash provided by financing activities for the year ended December 31, 2019 is primarily due to $20.3 million received from the issuance of
common stock and related warrants and the exercise of warrants. Net cash used in financing activities for the year ended December 31, 2018 was primarily
due to the payment of tax liability associated with restricted stock units that vested in the quarter.

Sources of Liquidity

Public Offering – March 2019

On March 11, 2019, we completed a public offering relating to the issuance and sale of 19,850,000 shares of our common stock and warrants to
purchase up to 19,850,000 shares of common stock at $1.00 per share and warrants at $1.30 per share, as well as pre-funded warrants to purchase up to
2,150,000 shares of common stock at an exercise prices of $0.01 per share and 2,150,000 of related warrants to purchase shares of common stock at $1.30
per share. We received net proceeds of $20.2 million, after underwriting fees, legal fees, and other expenses. If the remaining warrants are fully exercised in
the future, additional proceeds to be received upon exercise of these warrants totals up to $28.6 million, which have a five-year life.

Credit Agreement

During  2018  and  2019,  we  were  party  to  an  Amended  and  Restated  Credit  and  Security  Agreement  or  the  Credit  Agreement,  with  MidCap.  In
February  2020,  we  used  a  portion  of  the  $30  million  in  proceeds  from  the  sale  of  the  IXINITY  business  to  repay  in  full  our  obligations  to  MidCap,
inclusive of $2.1 million in an end of facility fee, accrued interest, legal fees and prepayment fees. Under the terms of our credit facility agreement with
MidCap Financial Trust, we were required to maintain a restricted cash account of $5 million. Repayment of the debt relieved us of the obligation to keep
$5 million of cash restricted.  

42

 
 
 
 
 
 
 
 
 
   
  
   
  
   
   
 
 
Equity Distribution Agreement

On November 9, 2017, we entered into an Equity Distribution Agreement with Piper Jaffray. The Equity Distribution Agreement provides that,
upon the terms and subject to the conditions set forth therein, we may issue and sell through Piper Jaffray, acting as sales agent, shares of our common
stock having an aggregate offering price of up to $17.5 million. We have no obligation to sell any such shares under the Equity Distribution Agreement.
The  sale  of  the  shares  of  our  common  stock  by  Piper  Jaffray  will  be  effected  pursuant  to  a  Registration  Statement  on  Form  S-3  which  we  filed  on
November 9, 2017. We issued 13,265 shares under the Equity Distribution Agreement in the fourth quarter of 2018, and 180,421 shares in the third quarter
of 2019 and received net proceeds of $0.2 million from these transactions. Following such prior sales, we have the ability to sell up to an additional $17.3
million of common stock under the Equity Distribution Agreement.

The Equity Distribution Agreement will terminate upon the issuance and sale of all shares under the Equity Distribution Agreement or upon the

earlier termination thereof at any time by us or Piper Jaffray upon notice to the other party.

Purchase Agreement

On December 20, 2018 we entered into the Purchase Agreement, and a registration rights agreement with Lincoln Park. Pursuant to the purchase
agreement Lincoln Park has committed to purchase up to $35.0 million worth of our common stock over a 36-month period commencing on February 13,
2019,  the  date  the  registration  statement  covering  the  resale  of  the  shares  was  declared  effective  by  the  SEC.  Pursuant  to  this  purchase  agreement,  we
issued 105,467 commitment shares of common stock in December 2018, and 195,867 commitment shares of common stock in the first quarter of 2019.

Under the Purchase Agreement, on any business day selected by us, we may direct Lincoln Park to purchase shares of our common stock provided
that Lincoln Park’s maximum commitment on any single day does not exceed $2.0 million. The purchase price per share will be based off of prevailing
market prices of our common stock immediately preceding the time of sale; provided, however, that we cannot direct any such purchase if the prevailing
market  price  is  less  than  $1.00.  In  addition,  we  may  also  direct  Lincoln  Park  to  purchase  other  amounts  as  accelerated  purchases  or  as  additional
accelerated purchases if the closing sale price of our common stock exceeds certain threshold prices as set forth in the Purchase Agreement.

Actual sales of shares of our common stock to Lincoln Park under the Purchase Agreement will depend on a variety of factors as determined by us
from time to time, including, among others, market conditions, the trading price of our common stock and additional determinations as to the appropriate
sources of funding for our operations. Lincoln Park has no right to require any sales but is obligated to make purchases as we direct in accordance with the
Purchase Agreement.

Liquidity

Due  to  our  significant  research  and  development  expenditures,  we  have  generated  significant  operating  losses  from  inception  and  we  expect  to
incur  significant  operating  losses  in  the  future.  We  have  funded  our  operations  primarily  through  sales  of  our  equity  securities,  utilization  of  our  credit
agreement, the sale of our former hyperimmune business, product sales, and payments from our former parent.  We had a net loss of $40.4 million and
$53.7 million for the years ended December 31, 2019 and December 31, 2018, respectively. We had cash and cash equivalents of $12.5 million, restricted
cash of $7.5 million and an accumulated deficit of $167.9 million as of December 31, 2019.

For the year ended December 31, 2019, net cash used in our operating activities was $42.4 million.

On  February  28,  2020,  Aptevo  entered  into  an  LLC  Purchase  Agreement  with  Medexus,  pursuant  to  which  Aptevo  sold  all  of  the  issued  and
outstanding  limited  liability  company  interests  of  Aptevo  BioT,  a  subsidiary  of  Aptevo  which  wholly  owns  the  IXINITY  and  related  Hemophilia  B
business. As a result of the transaction, Medexus obtained all rights, title and interest to the IXINITY product and intellectual property. In addition, Aptevo
BioT personnel responsible for the sale and marketing of IXINITY also transitioned to Medexus as part of the transaction.  

43

 
 
As  consideration  for  the  sale,  at  closing  Aptevo  received  an  amount  equal  to  $30  million  in  cash,  subject  to  certain  customary  adjustments  in
respect of Aptevo’s estimates of cash, indebtedness, working capital and transaction expenses of Aptevo BioT as of the closing. Such consideration will be
subject to a final post-closing adjustment pursuant to the terms of the Purchase Agreement. From the $30 million payment at closing, Medexus withheld
$0.9 million which was deposited with an escrow agent (i) to fund potential payment obligations of Aptevo with respect to the final post-closing adjustment
and  (ii)  to  fund  potential  post-closing  indemnification  obligations  of  Aptevo.  In  addition  to  the  payment  received  at  closing,  Aptevo  may  also  earn
milestone and deferred payments from Medexus in the future. We used $22.1 million of the $30 million in proceeds to repay in full our term debt facility
with MidCap financial, including $20 million of principal and $2.1 million in an end of facility fee, accrued interest, legal fees and prepayment fees. Under
the terms of our credit facility agreement with MidCap Financial Trust, we were required to maintain a restricted cash account of $5 million. Repayment of
the debt relieved us of the obligation to keep $5 million of cash restricted. As a result of these transactions, our cash position improved by $10.3 million.

While  we  expect  to  generate  cash  inflows  from  milestones  and  deferred  payments  from  Medexus’  future  sales  of  IXINITY  and  regulatory
approval, our results of operations will be highly dependent on our research and development spending. When considered in aggregate, these factors raise
substantial doubt about our ability to continue as a going concern for the one-year period from the date of issuance of these financial statements. Our ability
to  continue  as  a  going  concern  will  require  us  to  generate  positive  cash  flow  from  operations,  obtain  additional  financing,  enter  into  strategic  alliances
and/or sell assets.

Our  plans  to  address  this  condition  include  pursuing  one  or  more  of  the  following  options  to  secure  additional  funding,  none  of  which  can  be

guaranteed or are entirely within our control:

•

•

•

Raise funding through the possible additional sales of our common stock, through our existing equity sales agreement with Lincoln Park
Financial LLC or our Equity Distribution Agreement with Piper Jaffray or other public or private equity financings.

Partner or sell a portion or all rights to any of our assets to secure potential additional non-dilutive funds.

Establish additional credit lines or other debt financing sources.

There can be no assurance, however, that we will receive cash proceeds from any of these potential resources or to the extent cash proceeds are
received such proceeds would be sufficient to support our current operating plan for at least the next twelve months from the date of filing this Annual
Report on Form 10-K.

There are numerous risks and uncertainties associated with research, development and commercialization of pharmaceutical products. Accordingly,

our future funding requirements may vary from our current expectations and will depend on many factors, including, but not limited to:

•

•

•

•

•

•

•

our ability to establish and maintain strategic partnerships, licensing or other arrangements and the financial terms of such agreements;

the number and characteristics of the product candidates we pursue;

the  scope,  progress,  results  and  costs  of  researching  and  developing  our  product  candidates,  and  of  conducting  preclinical  and  clinical
trials;

the timing of, and the costs involved in, completing our clinical trials and obtaining regulatory approvals for our product candidates;

the costs involved in preparing, filing, prosecuting, maintaining, defending and enforcing patent claims, including litigation costs and the
outcome of such litigation;

the cost of commercialization activities if any of our product candidates are approved for sale, including marketing, sales and distribution
costs;

the cost of manufacturing our product candidates and any products we successfully commercialize;

44

 
 
 
 
 
 
 
 
 
 
 
•

•

the timing, receipt and amount of milestone payments and any deferred payments from Medexus with respect to IXINITY; and

our ability to continue as a going concern.

If we are unable to raise substantial additional capital in the next year, whether on terms that are acceptable to us, or at all then we may be required

to:

•

•

delay, limit, reduce or terminate our clinical trials or other development activities for one or more of our product candidates; and/or

delay,  limit,  reduce  or  terminate  our  establishment  of  sales  and  marketing  capabilities  or  other  activities  that  may  be  necessary  to
commercialize our product candidates, if approved.

The sale of additional equity or convertible debt securities may result in additional dilution to our stockholders. If we raise additional funds through
the issuance of debt securities or preferred stock or through additional credit facilities, these securities and/or the loans under credit facilities could provide
for rights senior to those of our common stock and could contain covenants that would restrict our operations. Additional funds may not be available when
we need them, on terms that are acceptable to us, or at all. We also expect to seek additional funds through arrangements with collaborators, licensees or
other third parties. These arrangements would generally require us to relinquish or encumber rights to some of our technologies or drug candidates, and we
may not be able to enter into such arrangements on acceptable terms, if at all.

Our future success is dependent on our ability to develop our product candidates and ultimately upon our ability to attain profitable operations. We
anticipate  that  we  will  continue  to  incur  significant  operating  losses  for  the  next  several  years  as  we  incur  expenses  to  continue  to  execute  on  our
development strategy to advance our preclinical and clinical stage assets. We will not generate revenues from our development stage product candidates
unless and until we or our collaborators successfully complete development and obtain regulatory approval for such product candidates, which we expect
will take a number of years and is subject to significant uncertainty. If we obtain regulatory approval for one of our development stage product candidates,
we expect to incur significant commercialization expenses related to sales, marketing, manufacturing and distribution, to the extent that such costs are not
paid by collaborators. We do not have sufficient cash to complete the clinical development of any of our development stage product candidates and will
require  additional  funding  in  order  to  complete  the  development  activities  required  for  regulatory  approval  of  such  product  candidates.  We  will  require
substantial additional funds to continue our development programs and to fulfill our planned operating goals.

Contractual Obligations

Our contractual obligations as of December 31, 2019 were as follows:

(in thousands)

Operating lease obligations
Purchase Obligations

Total

Payments due by period
1 to 3
Years

Less than
1 year

More than
4 years

  $
  $

5,560    $
8,099    $

1,480    $
1,657    $

4,080    $
6,442    $

— 
—

In January 2020, we entered into a contract with The Leukemia & Lymphoma Society (LLS) to be part of an ongoing national AML master clinical
trial called the ‘Beat AML Master Clinical Trial.’ The Beat AML Master Clinical Trial provides access to leading academic cancer centers and allows us to
study APVO436 in a front-line AML setting. Our purchase obligation for the Beat AML Master Clinical Trial totals $8.1 million over the next three years.
We note that the Clinical Trial Participation Agreement contains a termination for convenience clause where we may terminate the agreement with 180
days prior written notice.

45

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Critical Accounting Policies and Significant Judgements and Estimates

The  preparation  of  our  condensed  consolidated  financial  statements  in  conformity  with  accounting  principles  generally  accepted  in  the  United
States, or GAAP, requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying
notes. We base our estimates on historical experience and on various other factors that we believe are reasonable under the circumstances; however, actual
results could differ from those estimates. An accounting policy is considered critical if it is important to a company’s financial condition and results of
operations and if it requires the exercise of significant judgment and the use of estimates on the part of management in its application. Although we believe
that our judgments and estimates are appropriate, actual results may differ materially from our estimates.

Revenue Recognition - Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers

To determine revenue recognition for arrangements that an we determine are within the scope of ASC 606, we perform the following five steps: (i)
identify  the  contract(s)  with  a  customer;  (ii)  identify  the  performance  obligations  in  the  contract;  (iii)  determine  the  transaction  price;  (iv)  allocate  the
transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. 

We only apply the five-step model to contracts when it is probable that we will collect the consideration we are entitled to in exchange for the
goods or services we transfer to the customers. At contract inception, once the contract is determined to be within the scope of ASC 606, we assess the
goods or services promised within each contract and identify, as a performance obligation, and assess whether each promised good or service is distinct. We
then  recognize  as  revenue  the  amount  of  the  transaction  price  that  is  allocated  to  the  respective  performance  obligation  when  (or  as)  the  performance
obligation is satisfied.

Research and Development Expenses

Research and development expenses are expensed as incurred. Research and development costs primarily consist of internal labor costs, fees paid
to  outside  service  providers  and  the  costs  of  materials  used  in  clinical  trials  and  research  and  development.  Other  research  and  development  expenses
include facility, maintenance and related support expenses.

A substantial portion of our pre-clinical studies and all of our clinical studies have been performed by third-party contract research organizations
(CRO). We review the activities performed by the CROs each period. For pre-clinical studies, the significant factors used in estimating accruals include the
percentage  of  work  completed  to  date  and  contract  milestones  achieved.  For  clinical  study  expenses,  the  significant  factors  used  in  estimating  accruals
include the number of patients enrolled and percentage of work completed to date. Our estimates are highly dependent upon the timeliness and accuracy of
the data provided by its CRO’s regarding the status of each program and total program spending and adjustments are made when deemed necessary.

Stock-Based Compensation

Under  the  Financial  Accounting  Standards  Board’s  (FASB)  ASC  718,  Compensation—Stock  Compensation,  we  measure  and  recognize
compensation expense for restricted stock units (RSUs), and stock options granted to our employees and directors based on the fair value of the awards on
the date of grant. The fair value of stock options is estimated at the date of grant using the Black-Scholes option pricing model that requires management to
apply judgment and make estimates, including:

•

•

•

•

•

the expected term of the stock option award, which we calculate using the simplified method, as permitted by the SEC Staff Accounting
Bulletin No. 110, Share-Based Payment, as we have insufficient historical information regarding our stock options to provide a basis for an
estimate;

the expected volatility of our underlying common stock, which we estimate based on the historical volatility of a representative group of
publicly traded biopharmaceutical companies with similar characteristics to us, and our own historical and implied future volatility;

the risk-free interest rate, which we based on the yield curve of U.S. Treasury securities with periods commensurate with the expected term
of the options being valued;

the expected dividend yield, which we estimate to be zero based on the fact that we have never paid cash dividends and have no present
intention to pay cash dividends; and

the fair value of our common stock on the date of grant.

46

 
 
 
 
 
 
Stock-based compensation expense for RSUs, and stock options is recognized on a straight-line basis over the requisite service period, which is
generally the vesting period of the respective award. We are required to estimate a forfeiture rate to calculate the stock-based compensation expense for our
awards.  Our  forfeiture  rate  is  based  on  an  analysis  of  our  actual  forfeitures  since  the  adoption  of  our  equity  award  plan.  We  routinely  evaluate  the
appropriateness  of  the  forfeiture  rate  based  on  actual  forfeiture  experience,  analysis  of  employee  turnover,  and  expectations  of  future  option  exercise
behavior.

Income Taxes

Income taxes are accounted for using the liability method. Deferred tax assets and liabilities are recognized for future tax consequences attributable
to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases and net operating loss and tax
credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the year in which those
temporary differences are expected to be recovered or settled.

Aptevo’s ability to realize deferred tax assets depends upon future taxable income as well as the limitations discussed below. For financial reporting
purposes, a deferred tax asset must be reduced by a valuation allowance if it is more likely than not that some portion or all of the deferred tax assets will
not be realized prior to expiration. Aptevo considers historical and future taxable income, future reversals of existing taxable temporary differences, taxable
income in prior carryback years, and ongoing tax planning strategies in assessing the need for valuation allowances. In general, if Aptevo determines that it
is  more  likely  than  not  to  realize  more  than  the  recorded  amounts  of  net  deferred  tax  assets  in  the  future,  Aptevo  will  reverse  all  or  a  portion  of  the
valuation  allowance  established  against  its  deferred  tax  assets,  resulting  in  a  decrease  to  the  provision  for  income  taxes  in  the  period  in  which  the
determination is made. Likewise, if Aptevo determines that it is not more likely than not to realize all or part of the net deferred tax asset in the future,
Aptevo will establish a valuation allowance against deferred tax assets, with an offsetting increase to the provision for income taxes, in the period in which
the determination is made.

Because tax laws are complex and subject to different interpretations, significant judgment is required. As a result, Aptevo makes certain estimates
and assumptions, in (1) calculating Aptevo’s income tax expense, deferred tax assets and deferred tax liabilities, (2) determining any valuation allowance
recorded  against  deferred  tax  assets  and  (3)  evaluating  the  amount  of  unrecognized  tax  benefits,  as  well  as  the  interest  and  penalties  related  to  such
uncertain tax positions. Aptevo’s estimates and assumptions may differ significantly from tax benefits ultimately realized.

New Accounting Standards

On  January  1,  2019  we  adopted  ASU  No.  2016-02,  Leases  (ASC  842),  which  amended  the  existing  standards  for  lease  accounting,  requiring
lessees to recognize most leases on their balance sheets and disclose key information about leasing arrangements. We adopted the new standard using a
modified  retrospective  transition  approach  at  the  beginning  of  the  current  fiscal  year,  January  1,  2019.  We  did  not  adjust  comparative  periods  in  our
financial statements prior to that period. For further discussion of new accounting standards, please see Note 1 of the Consolidated Financial Statements
contained in this Annual Report on Form 10-K.

On  December  18,  2019  we  adopted  ASU  No.  2019-12,  Income  Taxes  (Topic  740),  which  amended  the  existing  standards  for  income  tax
accounting,  eliminating  the  legacy  exception  on  how  to  allocate  income  tax  expense  or  benefit  for  the  year  to  continuing  operations,  discontinued
operations, other comprehensive income, and other charges or credits recorded directly to shareholder’s equity. We did not adjust comparative periods in
our  financial  statements  prior  to  that  period.  For  further  discussion  of  new  accounting  standards,  please  see  Note  1  of  the  Consolidated  Financial
Statements contained in this Annual Report on Form 10-K.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

Our exposure to market risk is primarily confined to our investment securities. The primary objective of our investment activities is to preserve our
capital  to  fund  operations.  We  also  seek  to  maximize  income  from  our  investments  without  assuming  significant  risk.  To  achieve  our  objectives,  we
maintain a portfolio of investments in high-credit-quality securities.

47

 
Table of Contents

Index to Consolidated Financial Statements

Item 8. Financial Statements and Supplementary Data

APTEVO THERAPEUTICS INC.

Report of Independent Registered Public Accounting Firm
Financial Statements

Consolidated Balance Sheets
Consolidated Statements of Operations
Consolidated Statements of Comprehensive Loss
Consolidated Statements of Cash Flows
Consolidated Statements of Changes in Stockholders’ Equity
Notes to Consolidated Financial Statements

48

49

50
51
52
53
54
55

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm

To the Stockholders and the Board of Directors of Aptevo Therapeutics Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Aptevo Therapeutics Inc. (the Company) as of December 31, 2019 and 2018,

the related consolidated statements of operations, comprehensive loss, changes in stockholders' equity and cash flows for each of the two years in the
period ended December 31, 2019, and the related notes (collectively referred to as the “consolidated financial statements’). In our opinion, the consolidated
financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2019 and 2018, and the results of its
operations and its cash flows for each of the two years in the period ended December 31, 2019, in conformity with U.S. generally accepted accounting
principles.

The Company's Ability to Continue as a Going Concern

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As
discussed in Note 1 to the financial statements, the Company has suffered recurring losses from operations, has a working capital deficiency, and has stated
that substantial doubt exists about the Company’s ability to continue as a going concern. Management's evaluation of the events and conditions and
management’s plans regarding these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might
result from the outcome of this uncertainty.

Adoption of FASB Accounting Standard Update Leases (Topic 842)

As discussed in Note 1 to the consolidated financial statements, the Company changed its method of accounting for leases in 2019 due to the

adoption of ASU Topic 842, Leases.

Basis for Opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company’s

financial statements based on our audits. We are a public accounting firm registered with the Public Accounting Oversight Board (United States) (PCAOB)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations
of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain

reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required
to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an
understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal
control over financial reporting. Accordingly, we express no such opinion.  

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud,

and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and
disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management,
as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

We have served as the Company’s auditor since 2015.  

Seattle, Washington
March 25, 2020

/s/ Ernst & Young LLP

49

 
 
 
 
 
 
 
 
 
 
Aptevo Therapeutics Inc.
CONSOLIDATED BALANCE SHEETS
(in thousands, except share and per share amounts)

ASSETS

As of  December 31,

2019

2018

Current assets:

Cash and cash equivalents
Accounts receivable
Inventories
Prepaid expenses
Other current assets

Total current assets

Restricted cash, net of current portion
Property and equipment, net
Intangible assets, net
Operating lease right-of-use asset
Other assets

Total assets

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities:

Accounts payable and other accrued liabilities
Accrued compensation
Sales rebates and discounts payable
Current portion of long-term debt
Other current liabilities

Total current liabilities

Long-term debt, net
Other liabilities
Operating lease liability
Total liabilities

Stockholders' equity:
Preferred stock: $0.001 par value; 15,000,000 shares authorized, zero shares
   issued or outstanding
Common stock: $0.001 par value; 500,000,000 shares authorized; 45,279,244
   and 22,808,416 shares issued and outstanding at December 31, 2019 and
   December 31, 2018, respectively
Additional paid-in capital
Accumulated deficit
Total stockholders' equity
Total liabilities and stockholders' equity

  $

  $

  $

  $

  $

  $

  $

12,448 
7,022 
6,139 
4,226 
160 
29,995 
7,498 
3,946 
4,420 
3,747 
3,802 
53,408 

13,043 
3,524 
726 
19,863 
1,083 
38,239 
— 
— 
3,327 
41,566 

30,635 
5,220 
1,785 
6,907 
4,142 
48,689 
7,448 
5,202 
5,250 
— 
905 
67,494 

11,671 
3,898 
1,245 
— 
796 
17,610 
19,278 
200 
— 
37,088 

— 

— 

45 
179,653 
(167,856)    
11,842 
53,408 

  $

23 
157,791 
(127,408)
30,406 
67,494

The accompanying notes are an integral part of these consolidated financial statements.

50

 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
 
 
   
  
   
  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  
   
  
   
  
   
  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
   
  
   
  
   
  
   
  
   
   
   
   
   
   
   
   
   
 
 
Aptevo Therapeutics Inc.
CONSOLIDATED STATEMENTS OF OPERATIONS
(in thousands, except share and per share amounts)

Revenues:

Product sales
Costs and expenses:

Cost of product sales
Research and development
Selling, general and administrative

Loss from operations
Other expense:

Other expense, net

Net loss from continuing operations
Discontinued operations (Note 2):

Income from discontinued operations

Income from discontinued operations
Net loss

Basic and diluted net income (loss) per share:
Net loss from continuing operations
Net income from discontinued operations
Net loss
Weighted-average shares used to compute per share calculation

For the Year Ended December 31,
2018
2019

  $

32,424 

  $

23,067 

19,927 
29,757 
25,336 
(42,596)    

(2,102)    
(44,698)    

4,250 
4,250 
(40,448)   $

11,214 
35,385 
28,133 
(51,665)

(2,024)
(53,689)

— 
— 
(53,689)

(1.09)   $
  $
0.10 
(0.99)   $

40,838,491 

(2.39)
— 
(2.39)
22,500,053

  $

  $
  $
  $

The accompanying notes are an integral part of these consolidated financial statements.

51

 
 
 
 
 
 
 
 
 
 
   
  
   
  
   
  
   
  
   
   
   
   
   
   
   
   
  
   
  
   
   
   
  
   
  
   
   
   
   
 
     
 
     
 
     
 
     
 
   
   
 
 
Aptevo Therapeutics Inc.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
(in thousands)

Net loss
Other comprehensive loss:

Unrealized gain on available-for-sale investments, net

Total comprehensive loss

For the Year Ended December 31,
2018
2019

(40,448)   $

(53,689)

— 
(40,448)   $

105 
(53,584)

  $

  $

The accompanying notes are an integral part of these consolidated financial statements.

52

 
 
 
 
 
 
 
 
 
 
 
   
 
     
 
 
 
   
 
Aptevo Therapeutics Inc.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(in thousands)

Operating Activities
Net loss
Adjustments to reconcile net income (loss) to net cash used in operating
   activities:

Stock-based compensation
Depreciation and amortization
Non-cash interest expense and other
Gain on milestone payment related to sale of Hyperimmune Business

Changes in operating assets and liabilities:

Accounts receivable
Inventories
Prepaid expenses and other current assets
Operating lease right of use asset
Accounts payable, accrued compensation and other liabilities
Long-term operating lease liability
Sales rebates and discounts
Net cash used in operating activities
Investing Activities
Proceeds from the maturity of investments
Milestone payment from sale of Hyperimmune Business
Purchases of property and equipment
Purchases of investments
Net cash provided by investing activities
Financing Activities
Payments of long-term debt, issuance costs and modification fees
Proceeds from issuance or exercise of common stock, warrants, and
   pre-funded warrants
Payment of tax liability for vested equity awards
Fees paid to lender to amend debt agreement
Net cash provided by (used in) financing activities
(Decrease) increase in cash, cash equivalents, and restricted cash
Cash, cash equivalents, and restricted cash at beginning of period
Cash, cash equivalents, and restricted cash at end of period

For the Year Ended December 31,
2018
2019

  $

(40,448)   $

(53,689)

1,598   
2,235   
699   
(4,250)  

(1,802)  
(4,354)  
3,614   
945   
938   
(1,039)  
(519)  
(42,383)  

—   
4,250   
(153)  
—   

4,097 

(137)  

20,344 

(58)  
—   
20,149   
(18,137)  
38,083   
19,946    $

2,140 
2,390 
988 
— 

(3,079)
(757)
(1,315)
— 
1,279 
621 
— 
(51,422)

90,243 
65 
(976)
(16,535)
72,797 

— 

623 
(808)
(602)
(787)
20,588 
17,495 
38,083

  $

The accompanying notes are an integral part of these consolidated financial statements.

53

 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
    
 
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Aptevo Therapeutics Inc.
CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY
(in thousands, except share amounts)

Balance at December 31, 2017

Unrealized losses on available-for-sale
   investments
Common stock issued upon exercise of
   stock options
Common stock issued upon
   vesting of restricted stock units
Stock-based compensation
Net loss for the period
Balance at December 31, 2018

Issuance of common stock, pre-funded
   warrants and warrants, net
Issuance of commitment shares of
   common stock, non-cash transaction
Common stock issued upon vesting of
   restricted stock units
Stock-based compensation
Net loss for the period
Balance at December 31, 2019

Common Stock

Shares
  $ 21,605,716 

 $

Amount

Additional
Paid-In
Capital

  Accumulated  
Deficit

Accumulated
Other

  Comprehensive

Loss

Total
Stockholders'
Equity

22 

 $

155,837    $

(73,719)

 $

(105)

 $

82,035 

— 

386,866 

815,834 
— 
— 
  $ 22,808,416 

 $

22,180,421 

195,867 

94,540 
— 
— 
  $ 45,279,244 

 $

— 

1 

— 
— 
— 
23 

22 

— 

— 
— 
— 
45 

—   

622   

(808)  
2,140   
—   

 $

157,791    $

20,322   

—   

(58)  
1,598   
—   

 $

179,653    $

— 

— 

— 
— 
(53,689)
(127,408)

 $

— 

— 

— 
— 
(40,448)
(167,856)

 $

105 

— 

— 
— 
— 
— 

— 

— 
— 
— 
— 

 $

 $

105 

623 

(808)
2,140 
(53,689)
30,406 

20,344 

— 

(58)
1,598 
(40,448)
11,842

The accompanying notes are an integral part of these consolidated financial statements.

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Aptevo Therapeutics Inc.
Notes to Consolidated Financial Statements

Note 1. Nature of Business and Significant Accounting Policies

Organization and Liquidity

Aptevo  Therapeutics  Inc.  (Aptevo,  we,  us,  or  the  Company)  is  a  clinical-stage  biotechnology  company  focused  on  developing  novel
immunotherapies  for  the  treatment  of  cancer.  Our  lead  clinical  candidate,  APVO436,  and  preclinical  candidates,  ALG.APV-527  and  APVO603  were
developed  based  on  the  Company’s  versatile  and  robust  ADAPTIR™  modular  protein  technology  platform.  The  ADAPTIR  platform  is  capable  of
generating  highly  differentiated  bispecific  antibodies  with  unique  mechanisms  of  action  for  the  treatment  of  different  types  of  cancer.  At  December  31,
2019, we had one revenue-generating product in the area of hematology, IXINITY®.

We are currently trading on the Nasdaq Capital Market under the symbol “APVO.”

The accompanying financial statements have been prepared on a basis that assumes we will continue as a going concern and which contemplates
the realization of assets and satisfaction of liabilities and commitments in the normal course of business. For the year ended December 31, 2019 and 2018,
we generated product revenue of $32.4 million and $23.1 million, respectively, and had a net loss of $40.4 million and $53.7 million, respectively. We had
an accumulated deficit of $167.9 million as of December 31, 2019. For the year ended December 31, 2019, net cash used in our operating activities was
$42.4 million. As of December 31, 2019, our sole marketed product was IXINITY®, and therefore IXINITY was our only source of product revenue. We
have  suffered  recurring  losses  from  operations  and  negative  cash  flows  from  operating  activities.  When  considered  in  aggregate,  these  factors  raise
substantial doubt about our ability to continue as a going concern for the one-year period from the date of issuance of these financial statements. We will
need to raise additional funds to support our operating and capital needs in 2020.

We continue to face significant challenges and uncertainties and, as a result, our available capital resources may be consumed more rapidly than
currently expected due to: (a) changes we may make to the business that affect ongoing operating expenses; (b) changes we may make in our business
strategy;  (c)  changes  we  may  make  in  our  research  and  development  spending  plans;  (d)  potential  decreases  in  our  expected  milestone  and  deferred
payments from Medexus with respect to IXINITY; and (e) other items affecting our forecasted level of expenditures and use of cash resources. We may
attempt to obtain additional funding through our existing equity sales agreement with Lincoln Park Financial LLC or our Equity Distribution Agreement
with Piper Jaffray, or other public or private financing, collaborative arrangements with strategic partners, or through additional credit lines or other debt
financing  sources  to  increase  the  funds  available  to  fund  operations.  However,  we  may  not  be  able  to  secure  such  funding  in  a  timely  manner  or  on
favorable terms, if at all. Furthermore, if we issue equity or debt securities to raise additional funds, our existing stockholders may experience dilution, and
the  new  equity  or  debt  securities  may  have  rights,  preferences  and  privileges  senior  to  those  of  our  existing  stockholders.  If  we  raise  additional  funds
through collaboration, licensing or other similar arrangements, it may be necessary to relinquish valuable rights to our potential products or proprietary
technologies, or grant licenses on terms that are not favorable to us. Without additional funds, we may be forced to delay, scale back or eliminate some of
our research and development activities or other operations and potentially delay product development in an effort to provide sufficient funds to continue
our operations. If any of these events occurs, our ability to achieve our development and commercialization goals may be adversely affected.

55

 
 
 
 
Basis of Presentation

The  accompanying  consolidated  financial  statements  have  been  prepared  in  accordance  with  U.S.  generally  accepted  accounting  principles
(GAAP). These consolidated financial statements include all adjustments, which include normal recurring adjustments, necessary for the fair presentation
of the Company’s financial position.

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported
amounts  of  assets  and  liabilities  at  the  date  of  the  financial  statements  and  the  reported  amounts  of  revenues  and  expenses  during  the  reporting  period.
Actual results could differ from these estimates.

The consolidated financial statements include the accounts of the company and its wholly owned subsidiaries: Aptevo Research and Development

LLC and Aptevo BioTherapeutics LLC. All intercompany balances and transactions have been eliminated.

Significant Accounting Policies

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported
amounts  of  assets  and  liabilities  at  the  date  of  the  financial  statements  and  the  reported  amounts  of  revenues  and  expenses  during  the  reporting  period.
Actual results could differ from these estimates.

Principles of Consolidation

The consolidated financial statements include the accounts of the company and its wholly owned subsidiaries: Aptevo Research and Development

LLC and Aptevo BioTherapeutics LLC. All intercompany balances and transactions have been eliminated.

Cash Equivalents

Cash equivalents are highly liquid investments with a maturity of 90 days or less at the date of purchase and include time deposits and investments

in money market funds with commercial banks and financial institutions.

Restricted Cash

As of December 31, 2019, we had restricted cash, long-term, which included $5.0 million related to the minimum cash covenant included in the
Company’s  Credit  and  Security  Agreement  (the  Credit  Agreement)  with  MidCap  Financial  Trust,  and  $2.5  million  securing  letters  of  credit.  Under  the
terms of our credit facility agreement with MidCap Financial Trust, we were required to maintain a restricted cash account of $5 million. Repayment of the
debt in February 2020 relieved us of the obligation to keep $5 million of cash restricted.  

Concentrations of Credit Risk

Financial  instruments  that  potentially  subject  Aptevo  to  concentrations  of  credit  risk  consist  primarily  of  cash  and  cash  equivalents,  certain
investments and accounts receivable. Aptevo places its cash and cash equivalents with high quality financial institutions and may maintain cash balances in
excess of insured limits. Management believes that the financial risks associated with its cash and cash equivalents are minimal.

56

 
 
 
Major Customers

We sold IXINITY through a limited number of customers and specialty pharmacies. Each of these wholesalers, together with entities under their
common control, accounted for greater than 10% of total revenues for the years ended December 31, 2019 and 2018 and greater than 10% of accounts
receivable as of December 31, 2019 and 2018 as noted below.

Percentage of
Total Revenue

2019

36%   
27%   
20%   

Percentage of
Accounts
Receivable

Percentage of
Total Revenue

72%    
18%    
0%    

2018

72%   
17%   
— 

Percentage of
Accounts
Receivable

70%
19%
—

Customer A
Customer B
Customer C

Accounts Receivable

Aptevo  records  accounts  receivable  net  of  an  allowance  for  doubtful  accounts  based  upon  its  assessment  of  collectability,  and  of  applicable

discounts. Aptevo performs ongoing credit evaluations of its customers and generally does not require collateral.

Inventories

Inventories  are  stated  at  the  lower  of  cost  or  market  with  cost  being  determined  using  a  moving  average  cost  method,  which  approximates
weighted-average cost. Average cost consists primarily of material, labor and manufacturing overhead expenses (including allocation of fixed production-
overhead costs) from our third-party suppliers.

Property and Equipment

Property and equipment are stated at cost. Depreciation is computed using the straight-line method over the following estimated useful lives:

Furniture and equipment
Software and hardware
Leasehold improvements

7-10 years
3-5 years or product life
Lesser of the asset life or the remaining lease term

Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation are removed from the accounts and any resulting

gain or loss is credited or charged to operations. Repairs and maintenance costs are expensed as incurred.

Leases

On  January  1,  2019  we  adopted  ASU  No.  2016-02,  Leases  (ASC  842),  which  amended  the  existing  standards  for  lease  accounting,  requiring
lessees to recognize most leases on their balance sheets and disclose key information about leasing arrangements. We adopted the new standard using a
modified  retrospective  transition  approach  at  the  beginning  of  the  current  fiscal  year,  January  1,  2019.  We  did  not  adjust  comparative  periods  in  our
financial statements prior to that period.

For transition leases, entities were permitted to make an election to apply a package of practical expedients that allows entities not to reassess (i)
whether any expired or existing contracts are or contain leases, (ii) lease classification for any expired or existing leases, and (iii) whether initial direct costs
for any expired or existing leases qualify for capitalization under ASC 842. In addition, entities were also permitted to make an election to use hindsight
when determining lease terms and when assessing the impairment of right-of-use assets. We have chosen to elect the package of practical expedients but
did not elect the hindsight practical expedient for our transition leases.

57

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
  
 
 
 
 
 
 
 
 
 
We determine if an arrangement is a lease at inception date. Leases are to be classified as finance or operating at the lease commencement date,
which affects the classification of expense recognition in the income statement. Right-of-use assets represent the right to use an underlying asset for the
lease term and lease liabilities represent the obligation to make lease payments, as agreed to in the lease. Operating lease liabilities and the corresponding
right-of-use  assets  are  recognized  based  on  the  present  value  of  the  future  minimum  lease  payments  over  the  lease  term  at  commencement  date.  An
operating right-of-use asset is measured as the amount of the initial measurement of the lease liability, adjusted for prepaid or accrued lease payments, the
remaining balance of any lease incentive received, unamortized initial direct costs, and any impairment of the right-of-use asset. The initial measurement of
the  lease  liabilities  and  right-to-use  assets  of  finance  leases  is  the  same  as  for  operating  leases.  We  include  options  to  extend  the  lease  and  certain
termination options in our lease liability and right-of-use asset when it is reasonably certain that we will exercise those options.

As our existing leases do not contain an implicit interest rate, we estimate our incremental borrowing rate (IBR) based on information available at
commencement date in determining the present value of future payments. Due to the significant judgment involved and the complex analysis needed to
determine  this  discount  rate,  we  engaged  a  third-party  valuation  specialist  to  advise  us  in  our  determination  of  our  IBR  for  the  initial  adoption  of  the
standard.

Lease  expense  for  operating  leases  is  recognized  on  a  straight-line  basis  over  the  lease  term  as  part  of  our  selling,  general  and  administrative
expenses  and  our  research  and  development  expenses  on  our  consolidated  statement  of  operations.  Lease  expense  for  financing  leases  consists  of
amortization of the right-of-use asset and interest on the lease liability as part of our research and development expenses on our consolidated statement of
operations.

Adoption of the new standard resulted in the recognition of a right-of-use asset of $1.5 million, an operating lease liability of $2.2 million dollars,
and a related decrease in deferred rent liability of $0.7 million at January 1, 2019. Refer to Note 11 for additional information. We note that there was no
cumulative effect due to the deferred rent change.

Fair Value of Financial Instruments

We  measure  and  record  cash  equivalents  and  investment  securities  considered  available-for-sale  at  fair  value  in  the  accompanying  financial
statements. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability, an exit price, in the principal or
most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques
used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs.

The carrying amounts of our short-term financial instruments, which include cash and cash equivalents, accounts receivable and accounts payable,

approximate their fair value due to their short maturities.

Product Sales, Rebates and other Discounts

Aptevo  marketed  and  sold  IXINITY  through  commercial  wholesalers  (direct  customers)  who  purchased  IXINITY  at  a  price  referred  to  as  the
wholesale acquisition cost (WAC). Additionally, Aptevo may enter into separate agreements with indirect customers to acquire its product for a contracted
price  that  is  less  than  the  product’s  WAC.  The  indirect  customers,  such  as  group-purchasing  organizations,  physician  practice-management  groups  and
hospitals, continued to purchase Aptevo’s product from the wholesalers, but at their respective contractual prices. Per its wholesaler agreements, Aptevo
guaranteed  to  credit  the  wholesaler  for  the  difference  between  the  WAC  and  the  indirect  customers’  contracted  price.  This  credit  is  referred  to  as  a
chargeback and revenues from product sales are recorded net of estimated chargebacks. Adjustments to the chargeback provisions are made periodically to
reflect new facts and circumstances, therefore historical experience may not be indicative of current and/or future results.

58

 
 
 
 
 
All revenues from product sales are also recorded net of applicable allowances for sales and government rebates, special promotional programs,
and discounts. These allowances are estimated based on historical payment experience, historical relationship to revenues, estimated customer inventory
levels, contract terms, and actual discounts offered. In arriving at these estimates, Aptevo further utilizes information received from third parties including
market  data,  inventory  reports  from  major  wholesalers,  historical  information  and  analysis.  These  estimates  are  subject  to  the  inherent  limitations  of
estimates that rely on third-party data, as certain third-party information may itself rely on estimates and reflect other limitations.

Debt Issuance Costs

Aptevo  defers  costs  related  to  debt  issuance  and  amortizes  these  costs  to  interest  expense  over  the  term  of  the  debt,  using  the  effective  interest

method. Debt issuance costs are presented in the balance sheet as a reduction of the carrying amount of the debt liability.

Revenue Recognition

Under  ASC  606,  an  entity  recognizes  revenue  when  its  customer  obtains  control  of  promised  goods  or  services,  in  an  amount  that  reflects  the
consideration that the entity expects to receive in exchange for those goods or services.  To determine revenue recognition for arrangements that an entity
determines  are  within  the  scope  of  ASC  606,  the  entity  performs  the  following  five  steps:  (i)  identify  the  contract(s)  with  a  customer;  (ii)  identify  the
performance  obligations  in  the  contract;  (iii)  determine  the  transaction  price;  (iv)  allocate  the  transaction  price  to  the  performance  obligations  in  the
contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. 

We only apply the five-step model to contracts when it is probable that we will collect the consideration we are entitled to in exchange for the
goods or services we transfer to the customers. At contract inception, once the contract is determined to be within the scope of ASC 606, we assess the
goods or services promised within each contract and identify, as a performance obligation, and assess whether each promised good or service is distinct. We
then  recognize  as  revenue  the  amount  of  the  transaction  price  that  is  allocated  to  the  respective  performance  obligation  when  (or  as)  the  performance
obligation is satisfied.

Product Revenue, Net

Aptevo  had  one  marketed  commercial  product,  IXINITY,  a  coagulation  factor  IX  (recombinant)  therapeutic  indicated  in  adults  and  children  12

years of age and older with hemophilia B for control and prevention of bleeding episodes, and management of bleeding during operations.  

On  February  28,  2020,  Aptevo  entered  into  an  LLC  Purchase  Agreement  with  Medexus,  pursuant  to  which  Aptevo  sold  all  of  the  issued  and
outstanding  limited  liability  company  interests  of  Aptevo  BioT,  a  subsidiary  of  Aptevo  which  wholly  owns  the  IXINITY  and  related  Hemophilia  B
business.

Reserves for Variable Consideration

We  have  identified  the  following  fees,  discounts  and  rebates  that  result  in  consideration  being  variable:  chargebacks,  distributor  and  Group
Purchasing Organizations (GPO) fees, government rebates, return rights, and patient assistance. As part of determining variable consideration we noted that
although the distributors are our customers, there are additional indirect customers in the distribution chain to whom we make payments.  These indirect
customers are not customers; however, unless a distinct good or service is provided to us, payments to these indirect customers need to be accounted for as
a  reduction  in  the  transaction  price,  and  therefore  constitute  an  element  of  variable  consideration,  under  ASC  606.    Further,  if  material,  we  would  also
account for returns as variable consideration.  

59

 
 
 
 
These reserves are based on the amounts earned or to be claimed on the related sales and are classified as reductions of accounts receivable (if the
amount is payable to the customer) or a current liability (if the amount is payable to a party other than a customer). Where appropriate, these estimates take
into consideration a range of possible outcomes that are probability-weighted for relevant factors such as our historical experience, current contractual and
statutory  requirements,  specific  known  market  events  and  trends,  industry  data  and  forecasted  customer  buying  and  payment  patterns.  Overall,  these
reserves  reflect  our  best  estimates  of  the  amount  of  consideration  to  which  we  are  entitled  based  on  the  terms  of  the  contract.  The  amount  of  variable
consideration that is included in the transaction price may be constrained and is included in the net sales price only to the extent that it is probable that a
significant  reversal  in  the  amount  of  the  cumulative  revenue  recognized  will  not  occur  in  a  future  period.  Actual  amounts  of  consideration  ultimately
received  may  differ  from  our  estimates.  If  actual  results  in  the  future  vary  from  our  estimates,  we  will  adjust  these  estimates,  which  would  affect  net
product revenue and earnings in the period such variances become known.

We have established provisions for the following types of variable consideration:

Chargebacks: The Company makes payments to customers (in the form of credit memos) which are based on the difference between the price paid
by the distributor (the “WAC”) and contracted prices paid by the authorized customers of the distributor. Specialty pharmacies, GPO’s and other smaller
specialty distributors buy the product from the distributors at prices agreed to in contracts with Aptevo or, if they are eligible, at government established
prices (PHS/Medicaid/Medicare/VA prices). When the distributor sells the product at contracted prices lower than the WAC, the distributor is allowed to
charge the Company back the difference between the WAC and the contract price paid by their customer, this is referred to as a “Chargeback”.

Distribution and Data fees – The Company pays fees (in the form of direct payments) to the distributors and some GPO’s (indirect customers) for

distribution of the products and for transmission of data. These services satisfy business needs for Aptevo.

Commercial Rebate Programs – From time to time, the Company enters into rebate programs with customers. These programs vary in time and
scope, but in general, the programs involving paying a per IU rebate if a specific customer or purchasing organization dispenses a certain number of IU’s
over a specific period of time.

Government  Rebates:  Certain  sales  by  the  specialty  pharmacies  and  GPO’s  are  to  qualify  PHS/Medicaid/Medicare/TRICARE/VA  and  other

government patients. The Company has contracts with these agencies that require rebates for sales made under the programs.

Cash Discounts: All customers have the option to receive a cash discount for early payment.

Patient Assistance: All patients are eligible for the IXINITY Savings Program – This provides for up to to $12,000 annual benefit to assist with co-

payments. Historically, this has been insignificant to the Company.

Research and Development Expenses

Research and development expenses are expensed as incurred. Research and development costs primarily consist of internal labor costs, fees paid
to  outside  service  providers  and  the  costs  of  materials  used  in  clinical  trials  and  research  and  development.  Other  research  and  development  expenses
include facility, maintenance and related support expenses.

A  substantial  portion  of  Aptevo’s  pre-clinical  studies  and  all  of  its  clinical  studies  have  been  performed  by  third-party  CROs.  The  Company
reviews the activities performed by the CROs each period. For pre-clinical studies, the significant factors used in estimating accruals include the percentage
of  work  completed  to  date  and  contract  milestones  achieved.  For  clinical  study  expenses,  the  significant  factors  used  in  estimating  accruals  include  the
number of patients enrolled and services provided but not yet invoiced. The Company’s estimates are highly dependent upon the timeliness and accuracy of
the data provided by its CROs regarding the status of each program and total program spending and adjustments are made when deemed necessary.

60

 
 
 
 
 
 
 
Selling, General and Administrative Expenses

Selling, general and administrative expenses consist primarily of personnel-related costs and professional fees in support of our executive, sales
and marketing, business development, finance, accounting, information technology, legal and human resource functions. Other costs include facility costs
not otherwise included in cost of product sales or research and development expense.

Stock-Based Compensation

Under  the  Financial  Accounting  Standards  Board’s  (FASB)  ASC  718,  Compensation—Stock  Compensation,  we  measure  and  recognize
compensation expense for restricted stock units (RSUs), and stock options granted to our employees and directors based on the fair value of the awards on
the date of grant. The fair value of stock options is estimated at the date of grant using the Black-Scholes option pricing model that requires management to
apply judgment and make estimates, including:

•

•

•

•

•

the expected term of the stock option award, which we calculate using the simplified method, as permitted by the SEC Staff Accounting
Bulletin No. 110, Share-Based Payment, as we have insufficient historical information regarding our stock options to provide a basis for an
estimate;

the expected volatility of our underlying common stock, which we estimate based on the historical volatility of the historical and implied
future volatility of our common stock;

the risk-free interest rate, which we based on the yield curve of U.S. Treasury securities with periods commensurate with the expected term
of the options being valued;

the expected dividend yield, which we estimate to be zero based on the fact that we have never paid cash dividends and have no present
intention to pay cash dividends; and

the fair value of our common stock on the date of grant.

Stock-based compensation expense for RSUs is recognized on a straight-line basis over the vesting period of the respective award. Stock-based
compensation  expense  for  our  stock  options,  both  converted  and  Aptevo  granted,  is  recognized  on  a  straight-line  basis  over  the  vesting  period  of  the
respective award.

We have elected to estimate a forfeiture rate to calculate the stock-based compensation expense for our awards. We have estimated a forfeiture rate
of ten-percent. We routinely evaluate the appropriateness of the forfeiture rate based on actual forfeiture experience, analysis of employee turnover, and
expectations of future option exercise behavior.

Income Taxes

Income taxes are accounted for using the liability method. Deferred tax assets and liabilities are recognized for future tax consequences attributable
to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases and net operating loss and tax
credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the year in which those
temporary differences are expected to be recovered or settled.

Aptevo’s ability to realize deferred tax assets depends upon future taxable income as well as the limitations discussed below. For financial reporting
purposes, a deferred tax asset must be reduced by a valuation allowance if it is more likely than not that some portion or all of the deferred tax assets will
not be realized prior to expiration. Aptevo considers historical and future taxable income, future reversals of existing taxable temporary differences, taxable
income in prior carryback years, and ongoing tax planning strategies in assessing the need for valuation allowances. In general, if Aptevo determines that it
is  more  likely  than  not  to  realize  more  than  the  recorded  amounts  of  net  deferred  tax  assets  in  the  future,  Aptevo  will  reverse  all  or  a  portion  of  the
valuation  allowance  established  against  its  deferred  tax  assets,  resulting  in  a  decrease  to  the  provision  for  income  taxes  in  the  period  in  which  the
determination is made. Likewise, if Aptevo determines that it is not more likely than not to realize all or part of the net deferred tax asset in the future,
Aptevo will establish a valuation allowance against deferred tax assets, with an offsetting increase to the provision for income taxes, in the period in which
the determination is made.

61

 
 
 
 
 
 
 
Because tax laws are complex and subject to different interpretations, significant judgment is required. As a result, Aptevo makes certain estimates
and assumptions, in (1) calculating Aptevo’s income tax expense, deferred tax assets and deferred tax liabilities, (2) determining any valuation allowance
recorded  against  deferred  tax  assets  and  (3)  evaluating  the  amount  of  unrecognized  tax  benefits,  as  well  as  the  interest  and  penalties  related  to  such
uncertain tax positions. Aptevo’s estimates and assumptions may differ significantly from tax benefits ultimately realized.

Segment Reporting

We have determined that we operate in a single segment and have one reporting unit: the discovery, development, commercialization and sale of

novel oncology and hematology therapeutics.

New Accounting Pronouncements

In June 2016, the FASB issued ASU 2016-13, Financial Instruments — Credit Losses, (Topic 326) which changes how entities account for credit
losses on most financial assets and certain other instruments and expands disclosures. The standard is effective for annual and interim periods beginning
after December 15, 2022, with early adoption permitted, for Aptevo, as we meet the definition of a smaller reporting company (SRC). We expect to adopt
the standard on January 1, 2021 and are still in the process of evaluating the effect of adoption on our consolidated financial statements and disclosures.

Recently Adopted Standards

On  January  1,  2019  we  adopted  ASU  No.  2016-02,  Leases  (ASC  842),  which  amended  the  existing  standards  for  lease  accounting,  requiring
lessees to recognize most leases on their balance sheets and disclose key information about leasing arrangements. We adopted the new standard using a
modified  retrospective  transition  approach  at  the  beginning  of  the  current  fiscal  year,  January  1,  2019.  We  did  not  adjust  comparative  periods  in  our
financial statements prior to that period.

Adoption of the new standard resulted in the recognition of a right-to-use asset of $1.5 million, an operating lease liability of $2.2 million dollars,

and a related decrease in deferred rent liability of $0.7 million at January 1, 2019. Refer to Note 11 for additional information.

On  December  18,  2019  we  adopted  ASU  No.  2019-12,  Income  Taxes  (Topic  740),  which  amended  the  existing  standards  for  income  tax
accounting,  eliminating  the  legacy  exception  on  how  to  allocate  income  tax  expense  or  benefit  for  the  year  to  continuing  operations,  discontinued
operations, other comprehensive income, and other charges or credits recorded directly to shareholder’s equity.  We did not adjust comparative periods in
our financial statements prior to that period.

Adoption of the new standard resulted in determining the tax effect of income or loss from continuing operations using a computation that does not
consider the tax effects of items that are not included in continuing operations. As such, we did not record a tax expense or benefit in the income from
discontinued operations. Refer to Note 2 for additional information.

Note 2. Discontinued Operations – Milestone Payment

In the third quarter of 2019, we received a $4.25 million milestone payment from Saol International Limited, in connection with the sale of our
hyperimmune business in September 2017. No additional amounts are outstanding related to the milestones. This was recorded as a gain in discontinued
operations of $4.25 million.

On  February  28,  2020,  we  entered  into  an  LLC  Purchase  Agreement  with  Medexus,  pursuant  to  which  Aptevo  sold  all  of  the  issued  and
outstanding  limited  liability  company  interests  of  Aptevo  BioT,  a  subsidiary  of  Aptevo  which  wholly  owns  the  IXINITY  and  related  Hemophilia  B
business. We note that the IXINITY asset was not classified as held-for-sale as of December 31, 2019, as the sale of Aptevo BioTherapeutics LLC was
approved by the board of directors on February 27, 2020.

62

 
 
 
Note 3. Collaboration Agreements

Alligator

On July 20, 2017, our wholly owned subsidiary Aptevo Research and Development LLC (Aptevo R&D), entered into a collaboration and option
agreement  (Collaboration  Agreement)  with  Alligator  Bioscience  AB  (Alligator),  pursuant  to  which  Aptevo  and  Alligator  will  collaboratively  develop
ALG.APV-527,  a  lead  bispecific  antibody  candidate  simultaneously  targeting  4-1BB  (CD137),  a  member  of  the  TNFR  superfamily  of  a  costimulatory
receptor found on activated T-cells, and 5T4, a tumor antigen widely overexpressed in a number of different types of cancer. This product candidate is built
on  our  novel  ADAPTIR  platform,  which  is  designed  to  expand  on  the  utility  and  effectiveness  of  therapeutic  antibodies.  Under  this  Collaboration
Agreement, Alligator also granted to Aptevo a time-limited option to enter into a second agreement with Alligator for the joint development of a separate
bispecific antibody.

Subject to certain exceptions for Aptevo’s manufacturing and platform technologies, the parties will jointly own intellectual property generated in
the performance of the development activities under the Collaboration Agreement. Under the terms of this Collaboration Agreement, the parties intend to
share revenue received from a third-party commercialization partner equally, or, if the development costs are not equally shared under this Collaboration
Agreement, in proportion to the development costs borne by each party.

The  Collaboration  Agreement  also  contains  several  points  in  development  at  which  either  party  may  elect  to  “opt-out”  (i.e.,  terminate  without
cause) and, following a termination notice period, cease paying development costs for this product candidate, which would be borne fully by the continuing
party.  Following  an  opt-out  by  a  party,  the  continuing  party  will  be  granted  exclusive  rights  to  continue  the  development  and  commercialization  of  the
product candidate, subject to a requirement to pay a percentage of revenue received from any future commercialization partner for this product, or, if the
continuing party elects to self-commercialize, tiered royalties on the net sales of the product by the continuing party ranging from the low to mid-single
digits, based on the point in development at which the opt-out occurs. The parties have also agreed on certain technical criteria or “stage gates” related to
the development of this product candidate that, if not met, will cause an automatic termination and wind-down of this Collaboration Agreement and the
activities thereunder, provided that the parties do not agree to continue.

The Collaboration Agreement contains industry standard termination rights, including for material breach following a specified cure period, and in

the case of a party’s insolvency.

Aptevo and Alligator have made a joint decision to delay submission of the clinical trial authorization (CTA) for ALG-APV.527 previously planned
for  the  fourth  quarter  of  2019.  Alligator  and  Aptevo  have  made  a  joint  decision  to  focus  efforts  on  partnering  ALG.APV-527  prior  to  phase  1  clinical
development.    The  adjustment  to  the  development  plan  for  ALG.APV  -527  will  allow  both  Aptevo  and  Alligator  to  align  their  resources  with  their
respective ongoing clinical programs. The companies are initiating discussions with potential partners for the upcoming clinical development of ALG.APV-
527.

We assessed the arrangement in accordance with ASC 606 and concluded that the contract counterparty, Alligator, is not a customer. As such the
arrangement is not in the scope of ASC 606 and is instead treated as a collaborative agreement under ASC 808. For the year ended December 31, 2019, we
recorded a reduction in our research and development expense of $1.4 million, and for the year ended December 31, 2018, we recorded a decrease in our
research and development expense of $0.6 million, related to the collaboration arrangement.  

63

 
 
 
 
 
 
 
 
Note 4. Fair Value Measurements

The  Company’s  estimates  of  fair  value  for  financial  assets  and  financial  liabilities  are  based  on  the  framework  established  in  the  fair  value
accounting guidance. The framework is based on the inputs used in valuation, gives the highest priority to quoted prices in active markets and requires that
observable inputs be used in the valuations when available. The disclosure of fair value estimates in the fair value accounting guidance hierarchy is based
on whether the significant inputs into the valuation are observable. In determining the level of the hierarchy in which the estimate is disclosed, the highest
priority is given to unadjusted quoted prices in active markets and the lowest priority to unobservable inputs that reflect the Company’s significant market
assumptions. The level in the fair value hierarchy within which the fair value measurement is reported is based on the lowest level input that is significant
to the measurement in its entirety. The three levels of the hierarchy are as follows:

Level 1— Quoted prices in active markets for identical assets and liabilities;

Level 2— Inputs other than quoted prices in active markets that are either directly or indirectly observable; and

Level 3— Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The Company’s financial assets measured at fair value consisted of the following as of December 31, 2019 and December 31, 2018:

(in thousands)
Financial Assets:
Money market funds(1)

(in thousands)
Financial Assets:
Money market funds(1)

Level 1

Level 2

Level 3

Total

December 31, 2019

  $

12,494    $

—    $

—    $

12,494

Level 1

Level 2

Level 3

Total

December 31, 2018

  $

29,047    $

—    $

—   

29,047

(1)

As of December 31, 2019, and 2018, the money market funds included $5.0 million in restricted cash.

If  quoted  market  prices  in  active  markets  for  identical  assets  are  not  available  to  determine  fair  value,  then  the  Company  uses  quoted  prices  of
similar  instruments  and  other  significant  inputs  derived  from  observable  market  data  obtained  from  third-party  data  providers.  These  investments  are
included in Level 2 and consist of debt securities of U.S government agencies and corporate bonds. There were no transfers between Levels 1 and 2 during
the twelve-month period ended December 31, 2019.

64

 
 
 
 
 
 
 
   
   
   
 
 
 
    
 
    
 
    
 
  
 
 
 
 
 
 
   
   
   
 
 
 
    
 
    
 
    
 
  
 
 
 
 
 
Note 5. Cash, Cash Equivalents, and Restricted Cash

The Company’s cash equivalents are highly liquid investments with a maturity of 90 days or less at the date of purchase and include time deposits
and investments in money market funds with commercial banks and financial institutions. Restricted cash, long-term includes $5.0 million related to the
minimum cash covenant included in the Company’s Credit and Security Agreement (the Credit Agreement) with MidCap Financial Trust, and $2.5 million
securing letters of credit.

The  following  table  shows  our  cash,  cash  equivalents  and  restricted  cash,  both  current  and  long-term  portion  as  of  December  31,  2019  and

December 31, 2018:

(in thousands)
Cash
Cash equivalents
Restricted cash
Total cash, cash equivalents, and restricted cash

For the Year Ended December 31,

2019

2018

  $

  $

4,954    $
7,494     
7,498     
19,946    $

6,588 
24,047 
7,448 
38,083

Note 6. Investments

Investments  are  classified  as  available-for-sale  debt  securities  and  are  carried  at  fair  value  with  unrealized  temporary  holding  gains  and  losses
included in other comprehensive income or loss and as a net amount in accumulated other comprehensive income or loss until such gains and losses are
realized. We did not recognize any realized gains or losses in net income during 2019. Available-for-sale securities are written down to fair value through
income whenever it is necessary to reflect other than temporary impairments.  

(in thousands)
Cash equivalents:
Money market funds(1)
Total cash equivalents

Amortized
Cost

Gross Unrealized

Holding Gains    

Gross Unrealized
Holding (Losses)    

Fair Value

December 31, 2019

  $
  $

12,494    $
12,494    $

—    $
—    $

—    $
—    $

12,494 
12,494 

December 31, 2018

(in thousands)
Cash equivalents:
Money market funds(1)
Total cash equivalents
(1) As of December 31, 2019, the money market funds included $5.0 million in restricted cash, and as of December 31, 2018, the money market funds
included $5.0 million in restricted cash.

29,047    $
29,047    $

—    $
—    $

—    $
—    $

Holding Gains    

  $
  $

Fair Value

29,047 
29,047 

Amortized
Cost

Gross Unrealized

Gross Unrealized
Holding (Losses)    

Note 7. Inventories

Inventories consist of the following:

(in thousands)
Raw materials and supplies
Work-in-process
Finished goods
Total inventories

Ended December 31,

2019

2018

  $

  $

491    $
1,958     
3,690     
6,139    $

194 
916 
675 
1,785

65

 
 
 
 
 
 
   
 
   
   
 
 
 
 
 
 
 
   
 
   
      
      
      
  
 
   
      
      
      
  
 
 
 
 
   
 
   
      
      
      
  
 
 
 
 
 
 
 
   
 
   
   
 
 
 
 
Note 8. Property and equipment, net

Property and equipment consist of the following:

(in thousands)
Leasehold improvements
Furniture and equipment
Property and equipment, gross
Less: Accumulated depreciation
Total property and equipment, net

For the Year Ended December 31,

2019

2018

  $

  $

 $

2,264 
11,606 
13,870 
(9,924)   
 $
3,946 

2,278 
11,622 
13,900 
(8,698)
5,202

Depreciation expense for the year ended December 31, 2019 and December 31, 2018 was $1.4 million and $1.6 million, respectively.

Note 9. IXINITY Intangible Assets, Net

Intangible  assets,  net,  is  solely  related  to  our  IXINITY  product.  For  the  year  ended  December  31,  2019,  the  Company  recorded  $0.8  million,
respectively, of intangible asset amortization expense. As of December 31, 2019, the weighted average amortization period remaining for intangible assets
was 63 months. 

Future amortization expense as of December 31, 2019 is as follows:

(in thousands)
2020
2021
2022
2023
2024 and beyond
Total remaining amortization

  $

  $

830 
830 
830 
830 
1,100 
4,420

Note 10. Debt

Credit Facility

On  August  4,  2016,  we  entered  into  a  Credit  and  Security  Agreement  (Credit  Agreement),  with  MidCap  Financial  Trust.  The  original  Credit
Agreement provided us with up to $35.0 million of available borrowing capacity composed of two tranches of $20.0 million and $15.0 million. The first
tranche  of  $20.0  million  was  made  available  to  us,  and  drawn,  on  the  closing  date  of  the  Credit  Agreement.  On  September  28,  2017,  we  and  MidCap
Financial Trust entered into a second amendment to the Credit Agreement in order to accommodate the sale of the Hyperimmune Business under the LLC
purchase agreement, and to reflect changes in the remaining business as a result of such sale.

Pursuant  to  the  second  Amendment,  the  agent  and  the  lenders  consented  to  the  LLC  purchase  agreement  and  the  consummation  of  the  sale
transaction, released the agent’s liens on the assets transferred to one of our subsidiaries prior to the sale, and agreed that no prepayment of the term loans
under  the  Credit  Agreement  would  be  required  as  a  result  the  sale.  As  part  of  the  second  amendment,  the  agent  and  the  lenders  agreed  that:  (i)  the
commitments of the lenders to make the remaining $15.0 million tranche of loans under the credit agreement were terminated, (ii) the covenant levels set
forth  in  the  minimum  net  commercial  product  revenue  covenant  were  revised,  (iii)  a  new  covenant  requiring  us  to  maintain  a  minimum  $10.0  million
unrestricted cash balance.

66

 
 
 
 
 
 
 
 
 
 
   
  
   
  
   
 
 
 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
On February 23, 2018, we entered into a third Amendment with the agent and lenders to amend certain provisions of the Credit Agreement in order
to permit us to maintain a cash collateral account as security for our reimbursement obligations, in respect of certain letters of credit to be issued for our
account.

On August 6, 2018, we entered into an Amended and Restated Credit and Security Agreement (Amended Credit Agreement) amending the terms
of  our  original  $20  million  term  loan  agreement  with  MidCap.    Under  the  Amended  Credit  Agreement,  the  timeline  for  us  to  begin  making  principal
repayments was extended to February 1, 2020, with an opportunity for further deferral through August 1, 2020. The amount of restricted cash that we were
required to maintain on our balance sheet was reduced from $10 million to $5 million.

We used $22.1 million of the $30 million in proceeds from the sale of the IXINITY business to Medexus on February 28, 2020 to repay in full our
term  debt  facility  with  MidCap  financial,  including  $20  million  of  principal  and  $2.1  million  in  an  end  of  facility  fee,  accrued  interest,  legal  fees  and
prepayment  fees.  Under  the  terms  of  our  credit  facility  agreement  with  MidCap,  we  were  required  to  maintain  a  restricted  cash  account  of  $5  million.
Repayment of the debt will also relieve us of the obligation to keep $5 million of cash restricted.  

Note 11. Leases and Contingencies

Office Space Lease – Operating

We have an operating lease related to our office and laboratory space in Seattle, Washington. This lease was amended and extended in March 2019.
The term of the amended lease is through April 2030 and we have two options to extend the lease term, each by five years, as well as a one-time option to
terminate the lease in April 2023.

We recorded a right-of-use asset for this lease on January 1, 2019 of $1.2 million which reflects the amount of the remaining lease liability, less the
balance of accrued and deferred rent, and net of the unamortized balance of tenant incentives. We also recorded a lease liability of $1.9 million, which
reflects the present value of the remaining lease payments, discounted using our incremental borrowing rate of 16.95% for the remaining term of the lease.
The future expense for this lease will be recorded as a straight-line expense, less the unamortized tenant incentive portion, plus any variable expenses due
to true-ups of operating costs or real estate taxes. In August of 2019, we amended the lease to reduce the space included in the original lease to equal the
space in the renewed lease. As a result, we recorded an adjustment of $0.1 million to the right-of-use asset and lease liability.

As  a  result  of  the  lease  amendment  in  March  2019,  we  recorded  an  increase  to  our  right-of-use  asset  for  this  lease  amendment  of  $3.2  million
which reflects the amount of the remaining lease liability through April 30, 2023, less the balance of accrued and deferred rent, and net of the unamortized
balance of tenant incentives. In March 2019, we also recorded an increase to our lease liability for this lease amendment of $3.2 million which reflects the
present value of the remaining lease payments through April 30, 2023, discounted using our incremental borrowing rate of 14.45% for the remaining term
of the lease on the date of amendment.

The amended lease has a renewal option of two five-year renewals at fair market value as determined at the time of renewal, and a termination
option after month thirty-six with nine months written notice. The termination option also requires a penalty equal to the unamortized tenant improvement
allowance  at  8%  interest,  the  unamortized  real  estate  taxes  at  8%  interest,  and  the  equivalent  of  four-months’  rent  at  the  base  rent  price  at  the  time  of
termination.  The  estimated  termination  penalty  has  been  recorded  in  our  lease  payments.  We  determined  we  should  not  include  any  periods  after  the
termination option when evaluating this amendment as we are not reasonably certain to not exercise the option, therefore we are recording our liability
through April 30, 2023.

For the year ended December 31, 2019, we recorded $0.5 million related to variable expenses.

67

 
 
 
 
 
 
 
Equipment Leases - Operating

As  of  January  1,  2019,  we  have  operating  leases  for  one  piece  of  lab  equipment  and  four  copiers  in  our  Seattle,  Washington  headquarters.  We
recorded a right-of-use asset of $0.3 million on January 1, 2019 which reflects the remaining liability of the leases, less the balance of accrued and deferred
rent.  We  also  recorded  a  lease  liability  of  $0.3  million  which  reflects  the  present  value  of  the  remaining  payment  for  the  leases,  discounted  using  our
incremental borrowing rate for the lab equipment lease is 16.53% and for the copier leases it is 16.19%, for the remaining term of the leases. The future
expense for these leases will be straight-line and will include any variable expenses that arise.

Equipment Lease – Financing

As of January 1, 2019, we had one equipment lease classified as a financing lease as the lease transfers ownership of the underlying asset to us at
the end of the lease term. The remaining term of this lease is eight months and has a remaining expense obligation of less than $0.1 million. There were no
financing lease payments in the year ended December 31, 2019.

Components of lease expense:

(in thousands)
Operating lease cost
Finance lease cost:

Amortization of right-of-use assets
Interest on lease liabilities

Total lease cost

Right of use assets acquired under operating leases:

(in thousands)
Operating leases, excluding Seattle office lease
Seattle office lease, including amendment
Total operating leases

Lease payments:

(in thousands)
For operating leases

68

For the year ended
December 31,

2019

1,526 

6 
2 
1,534

For the year ended
December 31,

2019

241 
3,506 
3,747

  $

  $

  $

  $

For the year ended
December 31,

2019

  $

1,714

 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Future minimum payments as of December 31, 2019 are as follows:

(in thousands)
2020
2021
2022
2023
Total Future minimum lease payments
Less: imputed interest
Total

  $

  $

1,480 
1,387 
1,294 
1,399 
5,560 
(1,306)
4,254

The long-term portion of the lease liabilities included in the amounts above is $3.3 million and the remainder of our lease liabilities are included in

other current liabilities on our condensed consolidated balance sheets.

As of December 31, 2019, the weighted average remaining lease term and weighted discount rate for operating leases was 3.3 years and 14.55%.

Note 12. Net Loss per Share

Basic  net  loss  per  share  is  calculated  by  dividing  the  net  loss  by  the  weighted  average  number  of  common  shares  outstanding  for  the  period.
Diluted net loss per share is computed by dividing the net loss by the weighted average number of common share equivalents outstanding for the period
using the as-if converted method. For the purpose of this calculation, stock options and restricted stock units are only included in the calculation of diluted
net income per share when their effect is dilutive.

We utilize the control number concept in the computation of diluted earnings per share to determine whether potential common stock instruments
are dilutive. The control number used is loss from continuing operations. The control number concept requires that the same number of potentially dilutive
securities applied in computing diluted earnings per share from continuing operations be applied to all other categories of income or loss, regardless of their
anti-dilutive  effect  on  such  categories.  Therefore,  no  dilutive  effect  has  been  recognized  in  the  calculation  of  income  from  discontinued  operations  per
share.

In March 2019, pursuant to our public offering, we issued 19,850,000 shares of common stock, warrants to purchase 19,850,000 shares of common

stock, pre-funded warrants to purchase 2,150,000 shares of common stock, and warrants to purchase 2,150,000 shares of common stock.

Common stock equivalents include warrants, stock options and unvested RSUs.

The following table presents the computation of basic and diluted net loss per share (in thousands, except share and per share amounts):

Net loss

Basic and diluted net income (loss) per share:
Net loss from continuing operations
Net income from discontinued operations
Net loss

For the Year Ended December 31,

2019

2018

(40,448)   $

(53,689)

(1.09)   $
0.10 
  $
(0.99)   $

(2.39)
— 
(2.39)

  $

  $
  $
  $

Weighted-average shares used to compute per share calculation

40,838,491 

22,500,053

69

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
     
 
     
 
     
 
   
   
 
 
 
The following table represents all potentially dilutive shares, which were all anti-dilutive and therefore excluded from the calculation of diluted net

loss per share:

(in thousands, except for per share amounts)
Warrants
Outstanding options to purchase common stock
Unvested RSUs

Note 13. Equity

Common Stock

For the Year Ended December 31,

2019

2018

22,000   
4,691   
245,001   

— 
3,330 
133

On March 11, 2019, we completed a public offering of common stock and warrants, as follows:

•

•

for a combined public offering price of $1.00 per share of common stock and related warrants, 19,850,000 shares of common stock and
related warrants with a 5-year life to purchase up to 19,850,000 shares of common stock at an exercise price of $1.30 per share,

for  a  combined  public  offering  price  of  $0.99  per  pre-funded  warrant  and  related  warrant,  pre-funded  warrants  with  a  10-year  life  to
purchase up to 2,150,000 shares of common stock at an exercise price of $0.01 per share and related warrants with a 5-year life to purchase
up to 2,150,000 shares of common stock at an exercise price of $1.30 per share. These pre-funded warrants were exercised on March 21,
2019.

We received net proceeds of $20.2 million, net of transaction costs, as a result of this offering.

For the year ended December 31, 2019, we issued 94,540 shares of common stock due to the vesting of RSUs.

For the year ended December 31, 2018, we received proceeds of $0.6 million upon the exercise of stock options which resulted in the issuance of

0.4 million shares of common stock. We also issued 815,834 shares of common stock in the year ended December 31, 2018, upon the vesting of RSUs.

Purchase Agreement

On December 20, 2018, we entered into the Purchase Agreement, and a registration rights agreement, with Lincoln Park. Pursuant to the purchase
agreement, Lincoln Park has committed to purchase up to $35.0 million worth of our common stock over a 36-month period commencing on February 13,
2019,  the  date  the  registration  statement  covering  the  resale  of  the  shares  was  declared  effective  by  the  SEC.  Under  the  Purchase  Agreement,  on  any
business day selected by us, we may direct Lincoln Park to purchase shares of our common stock provided that Lincoln Park’s maximum commitment on
any single day does not exceed $2.0 million. The purchase price per share will be based off of prevailing market prices of our common stock immediately
preceding the time of sale; provided, however, that we cannot direct any such purchase if the prevailing market price is less than $1.00. Pursuant to this
purchase agreement we issued 105,467 commitment shares of common stock in December 2018, and 195,867 commitment shares of common stock in the
first quarter of 2019.

70

 
 
 
 
 
 
   
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Equity Distribution Agreement

On  November  9,  2017,  we  entered  into  an  Equity  Distribution  Agreement  (the  Equity  Distribution  Agreement)  with  Piper  Jaffray  &  Co.  (Piper
Jaffray). The Equity Distribution Agreement provides that, upon the terms and subject to the conditions set forth therein, we may issue and sell through
Piper Jaffray, acting as sales agent, shares of our common stock, $0.001 par value per share (the Common Stock) having an aggregate offering price of up
to $17.5 million. We have no obligation to sell any such shares under the Equity Distribution Agreement. The sale of the Shares by Piper Jaffray will be
effected  pursuant  to  a  Registration  Statement  on  Form  S-3  which  we  filed  on  November  9,  2017  (the  Registration  Statement).  We  have  issued  13,265
shares  under  the  Equity  Distribution  Agreement  as  of  December  31,  2018,  and  180,421 shares  in  the  year  ended  December  31,  2019  and  received  net
proceeds of $0.2 million from these transactions. Following such prior sales, we have the ability to sell up to an additional $17.3 million of common stock
under the Equity Distribution Agreement.

Converted Equity Awards Incentive Plan

In connection with the spin-off from Emergent BioSolutions, Inc. (Emergent) in August 2016, we adopted the Converted Equity Awards Incentive
Plan  (Converted  Plan)  and  outstanding  equity  awards  of  Emergent  held  by  Aptevo  employees  were  converted  into  or  replaced  with  equity  awards  of
Aptevo (Conversion Awards) under the Converted Plan and were adjusted to maintain the economic value before and after the distribution date using the
relative fair market value of the Emergent and Aptevo common stock based on the closing prices as of August 1, 2016. A total of 1.3 million shares of
Aptevo common stock have been authorized for issuance under the Converted Plan. Options issued as Conversion Awards were priced according to the
Converted Plan. RSUs issued as part of the Converted Plan provide for the issuance of a share of Aptevo’s stock at no cost to the holder.

2016 Stock Incentive Plan

On August 1, 2016, the Company adopted the 2016 Stock Incentive Plan (2016 SIP). A total of 3.1 million shares of Aptevo common stock have

been authorized for issuance under the 2016 SIP in the form of equity stock options.

Stock options under the 2016 SIP generally vest pro rata over a three-year period and terminate ten years from the grant date, though the specific
terms  of  each  grant  are  determined  individually.  The  Company’s  executive  officers  and  certain  other  employees  may  be  awarded  options  with  different
vesting criteria, and options granted to non-employee directors also vest over a three-year period. Option exercise prices for new options granted by the
Company equal the closing price of the Company’s common stock on the Nasdaq Capital Market on the date of grant.

RSUs issued under the 2016 SIP provide for the issuance of a share of the Company’s common stock at no cost to the holder. RSUs granted to
employees under the 2016 SIP generally provide for time-based vesting over an eighteen-month to three-year period, although certain employees may be
awarded RSUs with different time-based vesting criteria. Prior to vesting, RSUs granted under the 2016 SIP do not have dividend equivalent rights, do not
have voting rights and the shares underlying the RSUs are not considered issued or outstanding.

The  equity  compensation  awards  granted  by  the  Company  generally  vest  only  if  the  employee  is  employed  by  the  Company  (or  in  the  case  of

directors, the director continues to serve on the Board) on the vesting date.

On  May  31,  2017,  at  the  2017  Annual  Meeting  of  Stockholders  (Annual  Meeting),  the  Company’s  stockholders  approved  the  amendment  and
restatement  of  the  Company’s  2016  SIP  (Restated  2016  Plan)  to,  among  other  things,  increase  the  number  of  authorized  shares  issuable  by  1.3  million
shares  of  Aptevo  common  stock.  The  Restated  2016  Plan  was  previously  approved,  subject  to  stockholder  approval,  by  the  Board  of  Directors  of  the
Company.

71

 
 
 
 
2018 Stock Incentive Plan

On June 1, 2018, at the 2018 Annual Meeting, the Company’s stockholders approved a new 2018 Stock Incentive Plan (2018 SIP), which replaced
the Restated 2016 Plan on a go-forward basis. All stock options, RSUs or other equity awards granted subsequent to June 1, 2018 will be issued out of the
2018 SIP, which has 2.9 million shares of Aptevo common stock authorized for issuance. The 2018 Plan became effective immediately upon stockholder
approval at the Annual Meeting. Any shares subject to outstanding stock awards granted under the 2016 SIP that (a) expire or terminate for any reason
prior to exercise or settlement; (b) are forfeited because of the failure to meet a contingency or condition required to vest such shares or otherwise return to
the Company; or (c) otherwise would have returned to the 2016 SIP for future grant pursuant to the terms of the 2016 Plan (such shares, the “Returning
Shares”)  will  immediately  be  added  to  the  share  reserve  under  the  2018  SIP  as  and  when  such  shares  become  Returning  Shares,  up  to  a  maximum  of
3,711,620 shares. The 2018 SIP was previously approved, subject to stockholder approval, by the Board of Directors of the Company. As of December 31,
2019, there are 1.3 million shares available to be granted under the 2018 SIP.

Stock options under the 2018 SIP generally vest pro rata over a three-year period and terminate ten years from the grant date, though the specific
terms  of  each  grant  are  determined  individually.  The  Company’s  executive  officers  and  certain  other  employees  may  be  awarded  options  with  different
vesting criteria, and options granted to non-employee directors also vest over a three-year period. Option exercise prices for new options granted by the
Company equal the closing price of the Company’s common stock on the Nasdaq Capital Market on the date of grant.

Stock-Based Compensation Expense

Stock-based compensation expense includes amortization of stock options and restricted stock units granted to employees and non-employees and

has been reported in our Consolidated Statements of Operation and Comprehensive Loss as follows:

(in thousands)
Research and development
Selling, general and administrative
Total stock-based compensation expense

For the Year Ended December 31,
2018
2019

  $

  $

532 
1,066 
1,598 

 $

 $

884 
1,256 
2,140

The  Company  accounts  for  stock-based  compensation  by  measuring  the  cost  of  employee  services  received  in  exchange  for  all  equity  awards

granted based on the fair value of the award as of the grant date. The Company recognizes the compensation expense over the vesting period.

Stock Options

Aptevo utilizes the Black-Scholes valuation model for estimating the fair value of all stock options granted. Set forth below are the assumptions

used in valuing the stock options granted:

Expected dividend yield
Expected volatility
Risk-free interest rate
Expected average life of options

Management applied an estimated forfeiture rate for all periods of 10%.

72

For the Year Ended December 31,
2019
0.00%
79.78%
2.04%
5 years

2018
0.00%
75.00%
2.74%
6 years

 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
The following is a summary of option activity for the year ended December 31, 2019:

Balance at December 31, 2018

Granted
Exercised
Forfeited

Outstanding at December 31, 2019

Exercisable at December 31, 2019

Number of
Shares
3,329,618    $
1,786,857     
—     
(425,118)    
4,691,357    $
2,210,593    $

Weighted-
Average
Exercise Price  
2.74 
1.02 
— 
2.29 
2.14 
2.65 

Weighted-
Average
Remaining Term  

Aggregate
Intrinsic
Value

6.99    $
—     
—     
—     
7.28    $
5.35    $

— 
— 
— 
— 
63,511 
—

As of December 31, 2019, we had $1.8 million of unrecognized compensation expense related to options expected to vest over a weighted average

period of 1.4 years. The weighted average remaining contractual life of outstanding and exercisable options is 5.4 years.

The  aggregate  intrinsic  value  in  the  table  above  represents  the  total  pretax  intrinsic  value  (the  difference  between  the  closing  stock  price  of
Aptevo’s common stock on the last trading day of 2019 and the exercise price, multiplied by the number of in the money options) that would have been
received by the option holders had all the option holders exercised their options on December 31, 2019.

Restricted Stock Units

The following is a summary of restricted stock activity for the year ended December 31, 2019:

Balance at December 31, 2018

Granted
Vested
Forfeited

Outstanding at December 31, 2019

Expected to Vest

Number of
Units

Weighted
Average Fair
Value per Unit

Aggregate
Fair Value

133,040    $
248,201   
133,040   
3,200   
245,001    $

245,001    $

2.97    $
0.58   
2.97   
—   
0.58    $

0.58    $

168,961 
142,964 
201,642 
— 
— 

—

As of December 31, 2019, there was no unrecognized stock-based compensation expense related to unvested RSUs.

The fair value of each RSU has been determined to be the closing trading price of the Company’s common shares on the date of grant as quoted in

The Nasdaq Capital Market.

Warrants

In March 2019, as part of a public offering, we issued warrants to purchase up to 24,150,000 shares of our common stock, 22,000,000 of which
have an exercise price of $1.30 per share and have a five-year life, and 2,150,000 of pre-funded warrants with an exercise price of $0.01 per share. The pre-
funded  warrants  had  a  ten-year  life  and  would  have  expired  on  March  11,  2029;  however,  the  pre-funded  warrants  were  exercised  in  March  2019.  We
determined  the  warrants  do  not  meet  liability  classification  pursuant  to  ASC  480  –  Distinguishing  Liabilities  from  Equity.  They  are  therefore  included
within equity on our consolidated balance sheet. As of December 31, 2019, there were 22,000,000 warrants outstanding.

73

 
 
 
 
 
 
 
 
 
   
  
   
  
   
  
   
  
   
  
   
  
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Note 14. 401(k) savings plan

Aptevo  has  established  a  defined  contribution  savings  plan  under  Section  401(k)  of  the  Internal  Revenue  Code.  The  401(k)  Plan  covers  all
employees. Under the 401(k) Plan, employees may make elective salary deferrals. Aptevo currently provides for matching of qualified deferrals up to 50%
of 401(k) employee deferral contributions, based on a maximum employee deferral rate of 6% of compensation. During the year ended December 31, 2019
and December 31, 2018, Aptevo’s related share of matching contributions was approximately $0.4 million and $0.5 million.

Note 15. Revenue Reserves

The following table summarizes activity in each of our receivable-related allowances and revenue-related liabilities for the years ended December

31, 2019 and December 31, 2018:

(in thousands)

Balance at December 31, 2018
Provision related to current period sales
Credit or payments made during the period

Balance at December 31, 2019

(in thousands)

Balance at December 31, 2017
Provision related to current period sales
Credit or payments made during the period

Balance at December 31, 2018

Note 16. Income Taxes

Chargebacks
and
Rebates

Distribution
Fees, Cash
Discounts
and Patient
Assistance

(1,323)   $
(3,917)    
3,394 
(1,845)

 $

(865)
(2,492)
2,631 
(726)

Chargebacks

Distribution/Data
Fees

(428)   $
(2,515)    
1,620 
(1,323)

 $

(240)
(1,879)
1,254 
(865)

  $

  $

  $

  $

We did not have an income tax benefit or income tax expense from continuing operations in the year ended December 31, 2019 nor December 31,

2018.

Loss from continuing operations before income taxes is comprised of:

(in thousands)
US
International
Loss from continuing operations before benefit from income taxes

74

Year ended December 31,

2019

2018

  $

  $

(44,698)   $
— 
(44,698)   $

(53,692)
3 
(53,689)

 
 
 
 
 
 
 
 
   
   
   
 
   
      
  
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented

below:

(in thousands)

Federal losses carryforward
Intangible assets
Stock compensation
State losses carryforward
Other deferred tax assets
Other tax credits
Lease Liabilities
Fixed assets
Deferred tax asset, gross
Valuation allowance
Deferred tax assets, net of valuation

ROU Assets
Deferred tax liability

Net deferred tax liabilities

For the Year Ended December 31,
2018
2019

  $

  $

28,221 
3,869 
1,023 
3,044 
1,718 
1,447 
992 
453 
40,767 
(39,895)    
872 

(874)    
(874)    

  $

(2)   $

20,251 
4,210 
844 
2,260 
1,543 
713 
— 
488 
30,309 
(30,309)
— 

— 
— 

—

As  of  December  31,  2019,  and  2018,  we  have  recorded  federal  net  operating  losses  (NOL)  carryforwards  of  approximately  $134.4  million  and
$96.4 million, state NOL carryforwards of approximately $59.4 million and $44.5 million, and tax credit carryforwards of $1.4 million and $0.7 million,
respectively. $41.0 million of the federal losses and credits would begin to expire in 2037, while $93.4 million of federal losses may be carried forward
indefinitely.  The  state  net  operating  losses  will  begin  to  expire  in  varying  periods.  Carryforwards  of  net  operating  losses  and  tax  credits  are  subject  to
possible limitation, should a change in ownership occur, as defined by Internal Revenue Code Section 382.

The  Company  files  income  tax  returns  in  the  U.S.  and  several  state  jurisdictions  and  are  open  to  review  by  taxing  authorities  for  the  2016  tax

filings and thereafter.

We  are  subject  to  the  accounting  guidance  for  uncertain  income  tax  positions.  We  believe  that  our  income  tax  positions  and  deductions  will  be
sustained on audit and do not anticipate any adjustments that will result in a material adverse effect on our financial condition, results of operations, or cash
flow. Our policy for recording interest and penalties, if any, associated with audits and uncertain tax positions is to record such items as a component of
income tax expense. No uncertain income tax positions are recorded, and we do not expect our uncertain tax position to change during the next twelve
months.

The reconciliation of the federal statutory income tax rate to the Company’s effective income tax from continuing operations is as follows:

Federal tax at statutory rates
State taxes, net of federal benefit
Change in valuation allowance
Tax credits
Permanent differences
Other
Total income tax benefit

75

Year ended December 31,

2019

2018

21.0%    
1.8%    
-23.7%    
1.6%    
-0.7%    
0.0%    
0.0%    

21.0%
2.5%
-24.5%
0.4%
-0.2%
0.8%
0.0%

 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
   
  
   
  
   
   
 
   
  
   
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
 
 
Note 17. Subsequent Events

On  February  28,  2020,  Aptevo  entered  into  an  LLC  Purchase  Agreement  with  Medexus,  pursuant  to  which  Aptevo  sold  all  of  the  issued  and
outstanding limited liability company interests of Aptevo BioTherapeutics LLC (“Aptevo BioT”), a subsidiary of Aptevo which wholly owns the IXINITY
and related Hemophilia B business. As a result of the transaction, Medexus obtained all rights, title and interest to the IXINITY product and intellectual
property. In addition, Aptevo BioT personnel responsible for the sale and marketing of IXINITY also transitioned to Medexus as part of the transaction.

As  consideration  for  the  sale,  at  closing  Aptevo  received  an  amount  equal  to  $30  million  in  cash,  subject  to  certain  customary  adjustments  in
respect of Aptevo’s estimates of cash, indebtedness, working capital and transaction expenses of Aptevo BioT as of the closing. Such consideration will be
subject to a final post-closing adjustment pursuant to the terms of the Purchase Agreement. From the $30 million payment at closing, Medexus withheld
$0.9 million which was deposited with an escrow agent (i) to fund potential payment obligations of Aptevo with respect to the final post-closing adjustment
and  (ii)  to  fund  potential  post-closing  indemnification  obligations  of  Aptevo.  In  addition  to  the  payment  received  at  closing,  Aptevo  may  also  earn
milestone and deferred payments from Medexus in the future. We used $22.1 million of the $30 million in proceeds to repay in full our term debt facility
with MidCap financial, including $20 million of principal and $2.1 million in an end of facility fee, accrued interest, legal fees and prepayment fees. The
parties also agreed that Aptevo would provide transition services for a limited period of time.

On March 23, 2020, a reverse stock split was approved by a majority vote of the Company's stockholders. No common stock or per share data
included in these financial statements has been restated to give effect to the reverse stock split as it has not been effected by our Board of Directors as of the
date of these financial statements.

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.

None.

Item 9A. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

As of December 31, 2019, management, with the participation of our Chief Executive Officer and Chief Financial Officer, performed an evaluation
of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a- 15(e) and 15d-15(e) of the Exchange
Act. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of December 31, 2019, the design and operation
of our disclosure controls and procedures were effective to provide reasonable assurance that information we are required to disclose in reports that we file
or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms and to
provide reasonable assurance that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief
Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

Management’s Report on Internal Control over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rule 13a-15(f) of the
1934 Act. Management has assessed the effectiveness of our internal control over financial reporting as of December 31, 2019 based on criteria established
in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. As a result of this
assessment,  management  concluded  that,  as  of  December  31,  2019,  our  internal  control  over  financial  reporting  was  effective  in  providing  reasonable
assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in  accordance  with  generally
accepted accounting principles.

76

 
 
 
 
 
Changes in Internal Control over Financial Reporting

There have been no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act)
during the year ended December 31, 2019, that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.

Limitations on Controls

Because of inherent limitations, disclosure controls and internal control over financial reporting may not prevent or detect misstatements. Also,
projections  of  any  evaluation  of  effectiveness  to  future  periods  are  subject  to  the  risk  that  controls  may  become  inadequate  because  of  changes  in
conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Item 9B. Other Information.

None.

77

 
 
Item 10. Directors, Executives Officers and Corporate Governance.

PART III

Information required by this item will be contained in our definitive proxy statement to be filed with the SEC on Schedule 14A in connection with
our 2020 Annual Meeting of Stockholders (the Proxy Statement), which is expected to be filed not later than 120 days after December 31, 2019, under the
headings  “Executive  Officers,”  “Proposal  1  -Election  of  Directors,”  “Information  Regarding  the  Board  of  Directors  and  Corporate  Governance,”  and
“Delinquent Section 16(a) Reports,” and is incorporated herein by reference.

Item 11. Executive Compensation.

Information  required  by  this  item  will  be  contained  in  the  Proxy  Statement  under  the  headings  “Executive  Compensation”  and  “Director

Compensation,” and is incorporated herein by reference.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

Information required by this item will be contained in the Proxy Statement under the headings “Security Ownership of Certain Beneficial Owners

and Management” and is incorporated herein by reference.

Item 13. Certain Relationships, Related Transactions and Director Independence.

Information  required  by  this  item  will  be  contained  in  the  Proxy  Statement  under  the  headings  “Transactions  with  Related  Persons”  and

“Information Regarding the Board of Directors and Corporate Governance,” and is incorporated herein by reference.

Item 14. Principal Accountant Fees and Services.

Information  required  by  this  item  will  be  contained  in  the  Proxy  Statement  under  the  heading  “Proposal  2  –  Ratification  of  the  Selection  of

Independent Registered Public Accounting Firm,” and is incorporated herein by reference.

78

 
 
PART IV

Item 15. Exhibits, Financial Statement Schedules.

(a)

The following documents are filed as part of this report:

1.

Consolidated Financial Statements

See Index to Consolidated Financial Statements at Item 8 herein.

2.

Consolidated Financial Statement Schedules

All schedules are omitted because they are not applicable or the required information is shown in the consolidated financial statements or notes

thereto.

3.

Exhibit Index

79

 
 
 
 
 
 
 
Exhibit
Number

      2.1

    +2.2

  †+2.3

    +2.3

      3.1

      3.2

      4.1

      4.2

      4.3

    10.1

    10.2

    10.3

C 10.4

C 10.5

C 10.6

Exhibit Index

Description

Form Exhibit

Filing Date

File No.

Filed
Herewith

  Contribution  Agreement,  dated  July  29,  2016,  by  and  among  Emergent
BioSolutions  Inc.,  Aptevo  Therapeutics  Inc.,  Aptevo  Research  and
Development LLC and Aptevo BioTherapeutics LLC

8-K

2.1

August 2, 2016

001-37746

  Separation  and  Distribution  Agreement,  dated  July  29,  2016,  by  and
between Emergent BioSolutions Inc. and Aptevo Therapeutics Inc.

8-K

2.2

August 2, 2016

001-37746

  LLC  Purchase  Agreement,  dated  as  of  August  31,  2017,  by  and  among
Aptevo  BioTherapeutics  LLC,    Aptevo  Therapeutics  Inc.,  Venus  Bio
Therapeutics Sub LLC, and Saol International Limited.

10-Q  

2.1

November 13, 2017

001-37746

  LLC  Purchase  Agreement  by  and  among  Aptevo  Therapeutics  Inc.  and
Medexus Pharma, Inc. dated February 28, 2020.

8-K  

2.1

March 2, 2020

001-37746

  Amended  and  Restated  Certificate  of 
Therapeutics Inc.

Incorporation  of  Aptevo

8-K

3.1

August 2, 2016

001-37746

  Amended and Restated Bylaws of Aptevo Therapeutics Inc.

  Form of Common Stock Certificate

  Registration Rights Agreement, dated as of August 1, 2016, by and among
Aptevo Therapeutics Inc. and certain of its stockholders

8-K

10

8-K

3.2

4.1

4

August 2, 2016

001-37746

June 29, 2016

001-37746

August 2, 2016

001-37746

  Registration  Rights  Agreement,  dated  December  20,  2018,  by  and
between Aptevo Therapeutics Inc. and Lincoln Park Capital Fund, LLC.

8-K

10.2

December 24, 2018

001-37746

  Transition  Services  Agreement,  dated  July  29,  2016,  by  and  between
Emergent BioSolutions Inc. and Aptevo Therapeutics Inc.

8-K

10.2

August 2, 2016

001-37746

  Tax Matters Agreement, dated July 29, 2016, by and between Emergent
BioSolutions Inc. and Aptevo Therapeutics Inc.

8-K

10.3

August 2, 2016

001-37746

  Product  License  Agreement,  dated  July  29,  2016,  by  and  between
Emergent BioSolutions Inc. and Aptevo Therapeutics Inc.

8-K

10.8

August 2, 2016

001-37746

  Aptevo  Therapeutics  Inc.  Amended  and  Restated  2016  Stock  Incentive
Plan.

10-Q

4.1

August 10, 2017

001-37746

  Aptevo Therapeutics Inc. Converted Equity Awards Incentive Plan

8-K

10.10

August 2, 2016

001-37746

  Aptevo Therapeutics Inc. Senior Management Severance Plan

8-K

10.11

August 2, 2016

001-37746

80

 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
  
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
Description

Form Exhibit

Filing Date

File No.

Filed
Herewith

Exhibit
Number

C 10.7

   10.8

  Form of Indemnity Agreement for directors and senior officers

  Fourth  and  Battery  Office  Lease,  dated  as  of  April  28,  2003,  by  and
between  Emergent  Product  Development  Seattle,  LLC  (as  successor-in-
interest  to  Trubion  Pharmaceuticals,  Inc.  and  Genecraft,  Inc.)  and  Selig
Real Estate Holdings Eight L.L.C. , or the Seattle Office Lease

   10.9

  Seattle Office Lease Amendment, dated December 8, 2004

   10.10

  Seattle Office Lease Amendment, dated February 1, 2006

   10.11

  Seattle Office Lease Amendment, dated February 2, 2007

   10.12

  Seattle Office Lease Amendment, dated June 7, 2010

   10.13

  Seattle Office Lease Amendment, dated December 21, 2010

   10.14

  Seattle Office Lease Amendment, dated July 17, 2012

   10.15

  Seventh Amendment to Seattle Office Lease, dated December 5, 2014

  License  and  Co-Development  Agreement,  dated  as  of  August  19,  2014,
by  and  between  Emergent  Product  Development  Seattle,  LLC  and
MorphoSys AG, or the MorphoSys Collaboration Agreement

  First  Amendment  to  MorphoSys  Collaboration  Agreement,  dated  June
19, 2015

  Second  Amendment  to  MorphoSys  Collaboration  Agreement,  dated
December 7, 2015

10

10

10

10

10

10

10

10

10

10

10.9

April 15, 2016

001-37746

10.12

April 15, 2016

001-37746

10.13

10.14

10.15

10.16

10.17

10.18

10.19

10.20

April 15, 2016

001-37746

April 15, 2016

001-37746

April 15, 2016

001-37746

April 15, 2016

001-37746

April 15, 2016

001-37746

April 15, 2016

001-37746

April 15, 2016

001-37746

June 29, 2016

001-37746

10

10.21

April 15, 2016

001-37746

10

10.22

April 15, 2016

001-37746

  Third  Amendment  to  MorphoSys  Collaboration  Agreement,  dated
December 12, 2016

8-K

10.1

December 15, 2016

001-37746

  Fourth Amendment MorphoSys Collaboration Agreement, dated June 19,
2017.

10

10.3

August 10, 2017

001-37746

  Equity  Distribution  Agreement,  dated  November  9,  2017,  between
Aptevo Therapeutics, Inc. and Piper Jaffray and Company LLC.

8-K

1.1

November 9, 2017

001-37746

  Collaboration and Option Agreement, dated as of July 20, 2017, by and
between  Aptevo  Research  and  Development  LLC,  and  Alligator
Bioscience AB.

  Amendment  No.  3  to  Credit  and  Security  Agreement,  dated  as  of
February  23,  2018,  by  and  among  Aptevo  Therapeutics  Inc.  and  certain
of its subsidiaries and Midcap Financial Trust.

81

10-Q

10.2

November 13, 2017

001-37746

10-K 10.38

March 13, 2018

001-37746

 †10.16

 †10.17

 †10.18

   10.19

   10.20

   10.21

   10.22

   10.23

 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
Exhibit
Number

Description

Form Exhibit

Filing Date

File No.

Filed
Herewith

   10.24

  Aptevo Therapeutics Inc. 2018 Stock Incentive Plan.

10-Q

10.1

August 9, 2018

001-37746

   10.25

  Aptevo Therapeutics Inc. Non-Statutory Stock Option Agreement.

10-Q

10.2

August 9, 2018

001-37746

   10.26

   10.27

   10.28

   10.29

   21.1

   23.1

   31.1

   31.2

   32.1*

   32.2*

  Purchase Agreement, dated December 20, 2018, by and between Aptevo
Therapeutics Inc. and Lincoln Park Capital Fund, LLC.

8-K

10.1

December 24, 2018

001-37746

8-K

10.1

March 22, 2019

001-37746

10-Q

10.1

August 9, 2019

001-37746

10-Q

10.2

November 7, 2019

001-37746

  Eighth Amendment to Office Lease, dated as of March 19, 2019, by and
between Aptevo Therapeutics Inc. and Selig Real Estate Holdings Eight
L.L.C.

  Amendment to LLC Purchase Agreement, dated as of August 31, 2017,
by and among Aptevo BioTherapeutics LLC, Aptevo Therapeutics Inc.,
Venus Bio Therapeutics Sub LLC, and Saol International Limited.

  Amendment  to  Lease  Dated  April  28,  2003  by  and  between  Selig  Real
Estate Holdings Eight, LLC and later assigned to SREH 2018 Holdings
LLC and Aptevo Research and Development LLC.

  Subsidiaries of Aptevo Therapeutics Inc.

  Consent  of  Ernst  &  Young  LLP,  Independent  Registered  Public
Accounting Firm

  Certification  of  Principal  Executive  Officer  Pursuant  to  Rules  13a-14(a)
and  15d-14(a)  under  the  Securities  Exchange  Act  of  1934,  as  Adopted
Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

  Certification of Principal Financial Officer Pursuant to Rules 13a-14(a) and
15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant
to Section 302 of the Sarbanes-Oxley Act of 2002.

  Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section
1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of
2002.

  Certification  of  Principal  Financial  Officer  Pursuant  to  18  U.S.C.  Section
1350,  as  Adopted  Pursuant  to  Section  906  of  the  Sarbanes-Oxley  Act  of
2002.

 101.INS

  XBRL Instance Document

 101.SCH

  XBRL Taxonomy Extension Schema Document

 101.CAL

  XBRL Taxonomy Extension Calculation Linkbase Document

 101.DEF

  XBRL Taxonomy Extension Definition Linkbase Document

82

X

X

X

X

X

X

X

X

X

X

 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
Exhibit
Number

Description

Form Exhibit

Filing Date

File No.

 101.LAB

  XBRL Taxonomy Extension Label Linkbase Document

 101.PRE

  XBRL Taxonomy Extension Presentation Linkbase Document

Filed
Herewith

X

X

*

†

C
+

Document has been furnished, is not deemed filed and is not to be incorporated by reference into any of the Company's filings under the Securities
Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, irrespective of any general incorporation language contained in any
such filing.
Confidential treatment granted from the Securities and Exchange Commission as to certain portions, which portions have been omitted and filed
separately with the Securities and Exchange Commission.
Management contract or compensatory plan.
Schedules have been omitted pursuant to Item 601(b)(2) of Regulation S-K. Aptevo will furnish copies of any such schedules to the Securities and
Exchange Commission upon request.

Item 16. Form 10-K Summary

We have chosen not to include the summary permitted by this Item 16.

83

 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this Report

to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 25, 2020

  Company Name

  By:   /s/ Marvin L. White

  Marvin L. White
  President and Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, this Report has been signed below by the following persons on

behalf of the Registrant in the capacities and on the dates indicated.

Name

/s/Marvin L. White
Marvin L. White

/s/Jeffrey G. Lamothe
Jeffrey Lamothe

/s/Fuad El-Hibri 
Fuad El-Hibri

/s/Daniel J. Abdun-Nabi
Daniel J. Abdun-Nabi

/s/Grady Grant, III
Grady Grant, III

/s/Zsolt Harsanyi, Ph. D.
Zsolt Harsanyi, Ph. D.

/s/Barbara Lopez Kunz
Barbara Lopez Kunz

/s/John E. Niederhuber, M.D.
John E. Niederhuber, M.D.

Title

  President, Chief Executive Officer and Director
  (Principal Executive Officer)

  Senior Vice President and Chief Financial Officer
  (Principal Financial and Accounting Officer)

Date

  March 25, 2020

  March 25, 2020

  Chairman of the Board of Directors

  March 25, 2020

  Director

  Director

  Director

  Director

  Director

84

  March 25, 2020

  March 25, 2020

  March 25, 2020

  March 25, 2020

  March 25, 2020

 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
LIST OF SUBSIDIARIES

EXHIBIT 21.1

Name of Subsidiary

   Jurisdiction of Incorporation or Organization

Aptevo Research and Development LLC

   Delaware

 
 
   
 
 
 
 
 
   
 
 
 
   
 
Exhibit 23.1

We consent to the incorporation by reference in the following Registration Statements:

Consent of Independent Registered Public Accounting Firm

(1) Registration Statement (Form S-8 No. 333-213108) pertaining to the Converted Equity Awards Incentive Plan and 2016 Stock Incentive

Plan of Aptevo Therapeutics Inc.,

(2) Registration Statement (Form S-8 No. 333-219875) pertaining to the 2016 Stock Incentive Plan of Aptevo Therapeutics Inc.,
(3) Registration Statement (Form S-8 No. 333-226717) pertaining to the 2018 Stock Incentive Plan of Aptevo Therapeutics Inc.,
(4) Registration Statement (Form S-3 No. 333-221499) of Aptevo Therapeutics Inc., and
(5) Registration Statement (Form S-3 No. 333-229115) of Aptevo Therapeutics Inc.;

of our report dated March 25, 2020, with respect to the consolidated financial statements of Aptevo Therapeutics Inc. included in this Annual
Report (Form 10-K) of Aptevo Therapeutics Inc. for the year ended December 31, 2019.

Seattle, Washington
March 25, 2020

/s/ Ernst & Young LLP

 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 31.1

I, Marvin White, certify that:

1.

2.

3.

4.

I have reviewed this Annual Report on Form 10-K of Aptevo Therapeutics Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this
report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-
15(f)) for the registrant and have:

(a)

(b)

(c)

(d)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for
external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent
fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to
materially affect, the registrant's internal control over financial reporting; and

5.

The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to
the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal
control over financial reporting.

Date: March 25, 2020

By:

/s/ Marvin White
Marvin White
President and Chief Executive Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 31.2

I, Jeff Lamothe, certify that:

1.

2.

3.

4.

I have reviewed this Annual Report on Form 10-K of Aptevo Therapeutics Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this
report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-
15(f)) for the registrant and have:

(a)

(b)

(b)

(c)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for
external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent
fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to
materially affect, the registrant's internal control over financial reporting; and

5.

The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to
the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal
control over financial reporting.

Date: March 25, 2020

By:

/s/ Jeff Lamothe
Jeff Lamothe
Senior Vice President, Chief Financial Officer, and
Treasurer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
RULE 13a-14(b) OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED AND
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

In connection with the Annual Report of Aptevo Therapeutics Inc. (the “Company”) on Form 10-K for the period ending December 31, 2019 as

filed with the Securities and Exchange Commission on the date hereof (the “Report”), I certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906
of the Sarbanes-Oxley Act of 2002, that:

(1)

(2)

The Report fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the
Company.

Date: March 25, 2020

  By:

/s/ Marvin White
Marvin White
President and Chief Executive Officer

“This certification accompanies the Form 10-K to which it relates, is not deemed filed with the Securities and Exchange Commission and is not to be
incorporated by reference into any filing of Aptevo Therapeutics Inc. under the Securities Act of 1933, as amended, or the Securities Exchange Act of
1934, as amended (whether made before or after the date of the Form-K), irrespective of any general incorporation language contained in such filing.”

 
 
 
 
   
 
   
 
 
CERTIFICATION PURSUANT TO
RULE 13a-14(b) OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED AND
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.2

In connection with the Annual Report of Aptevo Therapeutics Inc. (the “Company”) on Form 10-K for the period ending December 31, 2019 as

filed with the Securities and Exchange Commission on the date hereof (the “Report”), I certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906
of the Sarbanes-Oxley Act of 2002, that:

(1)

(2)

The Report fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the
Company.

Date: March 25, 2020

  By:

/s/ Jeff Lamothe
Jeff Lamothe
Senior Vice President, Chief Financial Officer,
and Treasurer

“This certification accompanies the Form 10-K to which it relates, is not deemed filed with the Securities and Exchange Commission and is not to be
incorporated by reference into any filing of Aptevo Therapeutics Inc. under the Securities Act of 1933, as amended, or the Securities Exchange Act of
1934, as amended (whether made before or after the date of the Form-K), irrespective of any general incorporation language contained in such filing.”