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Aptose Biosciences Inc.

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FY2020 Annual Report · Aptose Biosciences Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

(Mark one)

☒

☐

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

For the fiscal year ended December 31, 2020.

TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission file number 001-3200

APTOSE BIOSCIENCES INC.

(Exact name of registrant as specified in its charter)

Canada
(State or other jurisdiction of incorporation or organization)

98-1136802
(I.R.S. Employer Identification No.)

251 Consumers Road, Suite 1105
Toronto, Ontario, Canada M2J 4R3
(Address of principal executive offices)

647-479-9828
(Registrant’s telephone number, including area code)

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

Title of each class
Common Shares, no par value

Trading Symbol(s)
APTO

Name of each exchange on which registered
Nasdaq Capital Market

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

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 Section 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

(§229.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post 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 an emerging

growth company. See definitions 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 ☒
Emerging growth company ☐

  Accelerated filer ☐
  Smaller reporting 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 registrant is a shell company (as defined in Rule 12b 2 of the Act). YES ☐ NO ☒

The aggregate market value of the voting stock and nonvoting common equity held by non-affiliates computed by reference to the price at which the common equity was last
sold, or the average bid and asked prices of such common equity, as of June 30, 2020 was $478,045,833.

As of March 23, 2021, the registrant had 88,885,238 common shares outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of our Proxy Statement for our 2021 Annual Meeting of Stockholders (the “Proxy Statement”), are incorporated by reference in Part III.

 
 
 
 
   
 
 
 
 
 
 
 
TABLE OF CONTENTS

PART I.

ITEM 1. BUSINESS

ITEM 1A. RISK FACTORS

ITEM 1B. UNRESOLVED STAFF COMMENTS

ITEM 2. PROPERTIES

ITEM 3. LEGAL PROCEEDINGS

ITEM 4. MINE SAFETY DISCLOSURES

PART II.

ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF
EQUITY SECURITIES

ITEM 6.  SELECTED FINANCIAL DATA

ITEM 7 - MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

ITEM 7A.  QUALITATIVE AND QUANTITATIVE DISCLOSURES ABOUT MARKET RISK

ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

ITEM 9A. CONTROLS AND PROCEDURES

ITEM 9B. OTHER INFORMATION

PART III.

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

ITEM 11. EXECUTIVE COMPENSATION

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER
MATTERS

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AN DIRECTOR INDEPENDENCE

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

PART IV.

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

ITEM 16.  FORM 10-K SUMMARY

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This Annual Report on Form 10-K contains certain 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 (the “Exchange Act”), and is subject to the safe harbor created by those sections. For more information, see
“Part I. Item 1. Business — Cautionary Note Regarding Forward-Looking Statements.”

As used in this report, the terms “Aptose,” “Aptose Biosciences,” the “Company,” “we,” “us,” “our” and similar references refer to Aptose Biosciences Inc.

(formerly known as Lorus Therapeutics Inc.) and our consolidated subsidiaries, and the term “Common Shares” refers to our common shares, no par value.

Aptose has historically qualified as a “foreign private issuer” for purposes of reporting under the Exchange Act, and filing registration statements under the Securities

Act of 1933, as amended. Effective December 31, 2018, however, Aptose ceased qualifying as a foreign private issuer and began filing reports with the SEC as a “domestic
issuer”. As a result, Aptose changed the accounting standards by which it prepares its financial statements from International Financial Reporting Standards, or “IFRS”, to
generally accepted accounting principles in the United States, or “US GAAP”. All financial statements contained in this Annual Report are presented on the basis of U.S.
GAAP. This report contains the following trademarks, trade names and service marks of ours: Aptose. This report also contains trademarks, trade names and service marks
that are owned by other persons or entities.

PART I.

ITEM 1. BUSINESS

Overview

Aptose  is  a  science-driven  biotechnology  company  advancing  highly  differentiated  agents  to  treat  unmet  medical  needs  in  life-threatening  cancers,  such  as  acute  myeloid
leukemia  (“AML”),  certain  B-cell  malignancies,  high-risk  myelodysplastic  syndrome  (“MDS”)  and  other  hematologic  malignancies.  Aptose  is  a  publicly  listed  company
incorporated  under  the  laws  of  Canada.  The  Company’s  Common  Shares  are  listed  on  the  Nasdaq  Capital  Market  and  the  Toronto  Stock  Exchange.  The  Company  was
incorporated on September 5, 1986, under the name RML Medical Laboratories (“RML”) pursuant to the Business Corporations Act (Ontario) and then continued pursuant to
the Canada Business Corporations Act (“CBCA”). Between 1986 and 2014, the Company operated under the names of RML, IMUTEC Corporation and Lorus Therapeutics
Inc. On August 28, 2014, the Company changed its name from Lorus Therapeutics Inc. to Aptose Biosciences Inc. and, on October 1, 2014, we consolidated our outstanding
Common Shares on the basis of one post-consolidation Common Share for each twelve pre-consolidation Common Shares.

Based on insights into the genetic and epigenetic profiles of certain cancers and patient populations, Aptose is building a pipeline of novel and targeted oncology therapies
directed at dysregulated processes and signaling pathways in cancer cells, and this strategy is intended to optimize efficacy through simultaneous targeting of key drivers of
disease in cancer cells, while preserving quality of life in patients by minimizing the side effects associated with conventional therapies. Our product pipeline includes cancer
drug candidates that exert potent activity as stand-alone agents and that enhance the activities of other anticancer agents without causing overlapping toxicities. Indeed, we
believe our targeted products can emerge as first-in-class or best-in-class agents that deliver single agent benefit and may serve as part of a combination therapeutic strategy for
specific populations of cancer patients.

We believe the future of cancer treatment and management lies in the prospective selection and treatment of patients having malignancies that are genetically or epigenetically
predisposed to response based on a drug’s unique mechanism of action. We are of the view that many drugs currently approved for the treatment and management of cancer are
not selective for the specific genetic alterations (targets) and pathways that cause the patient’s tumor and hence allow for disease progression and /or significant toxicities due to
off-target effects. Aptose’s strategy is to develop agents that target underlying disease-promoting mutations or altered pathways within a patient population, and we intend to
apply this strategy across several therapeutic indications in oncology, including hematologic malignancies and solid tumor indications.

Aptose Programs

Aptose has two clinical-stage assets, and a third program that is discovery-stage and partnered with another company.

·

Luxeptinib (CG026806, CG-806) is a clinical stage asset with two separate clinical programs: luxeptinib, Aptose’s FMS-like tyrosine kinase 3 (“FLT3”) / Bruton’s
tyrosine kinase (“BTK”) inhibitor is being evaluated currently in two separate Phase 1a/b dose escalation studies. The first trial, supported by an investigational new
drug (“IND”) application submitted to the U.S. Food and Drug Administration (“FDA”) in February 2019 for luxeptinib, is being conducted in patients with certain B-
cell malignancies, including chronic lymphocytic leukemia (“CLL”), small lymphocytic lymphoma (“SLL”) and certain non-Hodgkin’s lymphomas (“NHL”) that are
resistant/refractory/intolerant  to  other  therapies.  The  second  trial,  supported  by  an  IND  application  submitted  in  June  2020  to  the  FDA  for  luxeptinib,  is  being
conducted in patients with relapsed/refractory acute myeloid leukemia (“R/R AML”), including the emerging populations resistant to FLT3 inhibitors.

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·

·

APTO-253, our second clinical-stage asset: APTO-253 is a small molecule MYC oncogene inhibitor and we are currently enrolling patients in a Phase 1a/b clinical
trial for the treatment of patients with relapsed or refractory (“R/R”) blood cancers, including AML and high-risk MDS.

APL-581, our partnered program, is a dual bromodomain and extra-terminal domain motif (“BET”) protein and kinase inhibitor program which we partnered with
Ohm Inc. (“OHM”) on March 7, 2018.

Aptose  is  committed  to  the  development  of  anticancer  drugs  that  target  aberrant  oncologic  signaling  that  underlies  a  particular  life-threatening  malignancy.  This  targeted
approach  is  intended  to  impact  the  disease-causing  events  in  cancer  cells  without  affecting  normal  processes  within  cells.  Such  an  approach  requires  that  we  first  identify
critical underlying oncogenic mechanisms in cancer cells and then develop a therapeutic asset that selectively impacts such oncogenic mechanisms.

·

·

As a cluster-selective kinase inhibitor, luxeptinib targets the wild type and mutant forms of the FLT3 and BTK validated cancer targets, as well as multiple critical
pathways that overlap to lead to the proliferation of cancer cells, including the B-cell receptor signaling pathway and FLT3 receptor pathways, as well as other receptor
kinases and signaling cascades that drive dysregulated survival of the cancer cells.

Further, Aptose created the APTO-253 small molecule targeted drug that inhibits expression of the MYC oncogene and is under development as a novel therapy for
AML  and  related  MDS.  Dysregulation  of  the  MYC  oncogene  reprograms  signaling  of  cancer  cells  to  allow  for  malignant  transformation  and  resistance  to  typical
anticancer drugs. APTO-253 directly targets the MYC gene and inhibits production of MYC mRNA and protein, thereby leading to cancer cell death.

The following table sets forth various product conditions in our pipeline and their respective stages of development.

Luxeptinib (CG-806) Program

Overview

On May 7, 2018, we exercised an option by paying $2.0 million in cash to South Korean company CrystalGenomics, Inc. (“CG”), in order to purchase an exclusive license to
research,  develop  and  commercialize  luxeptinib  in  all  countries  of  the  world  except  the  Republic  of  Korea  and  China,  for  all  fields  of  use  (collectively,  the  “Rights”).
Subsequently,  on  June  14,  2018,  we  announced  that  we  entered  into  a  license  agreement  with  CG  for  Aptose  to  gain  a  license  for  Rights  in  China  (including  the  People’s
Republic of China, Hong Kong and Macau) (the “China Rights”). Under the license agreement, Aptose made an upfront payment to CG of $3.0 million for the China Rights.
CG  is  eligible  for  development,  regulatory  and  commercial-based  milestones,  as  well  as  single-digit  royalties  on  product  sales  in  China.  The  total  deal  value  for  the  China
Rights, including the upfront payment, is up to $125 million. Aptose now owns worldwide (excluding Korea) Rights, including an issued patent in China, to luxeptinib, a first-
in-class, highly potent oral small molecule being developed for AML, B-cell malignancies and other hematologic malignancies. Future possible royalties that might be paid
under these agreements are determined on a country-by-country and product-by-product basis, on net sales during the period of time beginning on the first commercial sale of
such product in such country and continuing until the later of: (i) the expiration of the last-to-expire valid claim of the CG Patents in such country covering such product; and
(ii) ten (10) years after the first commercial sale of such product in such country.

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Luxeptinib exhibits a picomolar half maximal inhibitory concentration (“IC50”) toward FLT3 with the Internal Tandem Duplication (“FLT3-ITD”), potency against the wild
type  FLT3  and  a  host  of  mutant  forms  of  FLT3,  as  well  as  single-digit  nanomolar  IC50’s  against  BTK  and  its  C481S  mutant  (“BTK-C481S”).  Consequently,  luxeptinib  is
characterized  as  a  mutation-agnostic  FLT3/  BTK  inhibitor.  Further,  luxeptinib  suppresses  a  small  group  of  other  relevant  oncogenic  kinases/pathways  (including  CSF1R,
PDGFRα, TRK, and the ERK, MYC, AKT/mTOR/S6K and AURK/H3S10 pathways) that are operative in AML and certain B cell malignancies, but does not inhibit the TEC,
EGFR and ErbB2/4 kinases that are responsible for safety concerns with certain other kinase inhibitors.

As  a  potent  inhibitor  of  FLT3-ITD,  luxeptinib  may  become  an  effective  therapy  in  a  high-risk  subset  of  AML  patients.  This  is  because  the  FLT3-ITD  mutation  occurs  in
approximately  30%  of  patients  with  AML  and  is  associated  with  a  poor  prognosis.  In  murine  xenograft  studies  of  human  AML  (FLT3-ITD),  CG-806  administered  orally
resulted in tumor elimination (“cures”) without measurable toxicity. Importantly, luxeptinib targets other oncogenic kinases which may also be operative in FLT3-ITD AML,
thereby  potentially  allowing  the  agent  to  become  an  important  therapeutic  option  for  a  broader  group  of  this  difficult-to-treat  AML  patient  population.  The  findings  that
luxeptinib targets all forms of FLT3 and several other key oncogenic pathways, and that luxeptinib was well tolerated from a safety perspective during efficacy and formal
Good Laboratory Practice (“GLP”) toxicology studies, suggest that luxeptinib may also have applicability in treating patients, particularly those over the age of 65, who cannot
tolerate other therapies.

Separate from the AML and FLT3 story, luxeptinib may be a therapeutic option for patients with B cell malignancies. Overexpression of the BTK enzyme can drive oncogenic
signaling  of  certain  B  cell  malignancies,  including  CLL  and  certain  NHL  such  as  mantle  cell  lymphoma  (“MCL”),  follicular  lymphoma  (“FL”),  diffuse  large  cell  B  cell
lymphoma (“DLBCL”) and others. Therapy of these patients with covalent, irreversible BTK inhibitors, such as ibrutinib, that target the active site cysteine (“Cys”) residue of
BTK can be beneficial in many patients. However, therapy with covalent BTK inhibitors can select for BTK with a C481S mutation, thereby conferring resistance to covalent
BTK inhibitors. Furthermore, approximately half of CLL patients have discontinued treatment with ibrutinib after 3.4 years of therapy. Discontinuation of ibrutinib is due to the
development of drug resistance (in particular, patients have malignancies that developed the BTK-C481S mutation), or due to refractory disease (patient tumors did not respond
to ibrutinib) or intolerance (side effects led to discontinuation of ibrutinib), according to a study performed at The Ohio State University. The C481S mutation is observed in 5-
10% of the patients, while 40-45% of the patients were intolerant or refractory to ibrutinib. As a non-covalent, reversible inhibitor of BTK, luxeptinib does not rely on the
Cysteine 481 residue (“C481”) for inhibition of the BTK enzyme. Indeed, recent X-ray crystallographic studies (with wild type and C481S BTK) demonstrated that luxeptinib
binds productively to the BTK active site in a manner that is indifferent to the presence or absence of mutations at the 481 residue. Moreover, in vitro studies demonstrated that
luxeptinib kills B cell malignancy cell lines on average approximately 1000 times more potently than ibrutinib and kills ibrutinib-resistance cancer cells, and that luxeptinib
more  potently  killed  primary  malignant  cells  taken  from  the  bone  marrow  of  CLL  and  ALL  B-cell  cancer  patients.  Yet,  luxeptinib  demonstrated  a  high  degree  of  safety  in
animal efficacy and GLP toxicology studies. Consequently, patients who are resistant, refractory or intolerant to ibrutinib or other commercially approved or development-stage
BTK inhibitors with B cell malignancies may continue to be sensitive to luxeptinib therapy. This is particularly true since luxeptinib inhibits the wild type and mutant forms of
BTK, as well as other kinases/pathways that drive the survival and proliferation of B cell malignancies.

Role of BTK in B-cell signaling

BTK, a member of the TEC family kinase, is an essential element of B-cell receptor (“BCR”) signaling, which is required for B-cell maturation, survival and proliferation. It is
an  upstream  activator  of  multiple  pro-survival  /  anti-apoptotic  pathways,  including  the  NF-KB,  mTOR-AKT,  RAS,  ERK  and  MAPK  pathways.  BTK  is  overexpressed  in
malignant cells from patients with various B-cell malignancies, such as CLL, MCL, FL, and DLBCL. Disruption of BCR signaling via inhibition of BTK, has been shown to
lead to clinical remissions in these patients.

Luxeptinib as a Non-covalent, Reversible Kinase Inhibitor

Binding studies of luxeptinib have confirmed non-covalent, reversible inhibition of BTK, FLT3-ITD and Aurora Kinase A. Ibrutinib, a commercially-approved, covalent BTK
inhibitor, possesses a Michael acceptor to react with C481 in BTK and irreversibly inactivates the BTK enzyme. In contrast, luxeptinib does not require reactivity with the
C481 residue for inhibition of the BTK enzyme, thereby allowing luxeptinib to inhibit the wild type and C481 mutant form of the BTK enzyme.

Preclinical In Vitro Evaluation of Luxeptinib

Luxeptinib is a potent inhibitor of BTK and FLT3 wild types, as well as the BTK C481S and FLT3-ITD mutants, which are strongly associated with clinical relapse or are
negative prognostic factors in patients. In enzymatic assays, luxeptinib has demonstrated potency against the BTK C481S mutant with a half maximal IC50 of 2.5 nanomolar
(nM). CG-806 also has potent activity against the FLT-ITD mutation, occurring in 30-35% of AML patients, with an IC50 against the purified enzyme of 0.8nM (800pM).
Likewise,  luxeptinib  exerts  low  nM  IC50  values  against  the  FLT3  enzyme  having  various  mutations  in  the  tyrosine  kinase  domain  (TKD)  and  the  Gatekeeper  region,  and
luxeptinib has the ability to potently suppress the CSF1R, PDGFRα, SYK, AKT/mTOR/S6K, ERK, MAPK, MYC and AURK/H3S10 pathways. Finally, luxeptinib does not
exhibit any inhibition of epidermal growth factor receptor (“EGFR”), TEC or ErbB2/4 kinases. Inhibition of one or more of these kinases has been speculated to contribute to
the toxicity observed from the commercially approved BTK inhibitor.

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Luxeptinib Xenograft Studies

In vivo subcutaneous AML tumor models of anti-cancer efficacy revealed luxeptinib induced rapid and sustained tumor eradication (Figure 1a). Luxeptinib was administered
orally once daily, for 14 days. Moreover, luxeptinib exhibited the sustained tumor elimination post therapy, while demonstrating no impact to murine body weight, no impacts
to hematology cell counts or visible organ toxicities – necropsy and clinical pathology findings did not reveal any abnormal observations. A maximum tolerated dose has not
yet been identified with murine xenograft studies.

Figure 1a. Efficacy of luxeptinib (CG-806) in MV4-11 xenograft model.

MV4-11 tumor bearing mice were administered an oral suspension once daily for 14 days of luxeptinib (CG-806) at 2 mg/kg (blue line), 10 mg/kg (green line) or 100 mg/kg
(red line), Ibrutinib at 12 mg/kg (turquoise line), or vehicle (Control; black line) with 7-day post-treatment follow-up. Tumor volumes and body weights were measured 3 times
weekly.

In a separate MV4-11 xenograft study (Figure 1b), the antitumor efficacy of luxeptinib and mouse survival over 120 days were evaluated when mice were treated orally for 28
consecutive  days  with  luxeptinib  at  dose  levels  of  0  (vehicle  only,  red),  10  (olive),  30  (green),  100  (blue),  or  300  mg/kg  (magenta).  In  this  study,  the  clinical  formulation
(luxeptinib  co-micronized  with  2.5%  sodium  lauryl  sulfate  (SLS))  and  the  dosing  schedule  (“BID”)  was  utilized.  Luxeptinib  produced  slower  tumor  growth  and  extended
survival  at  the  10  and  30mg/kg  dose  levels,  while  100%  cure  rates  were  achieved  at  the  100  and  300  mg/kg  dose  levels  (11/11  mice  survived  in  the  latter  two  groups).
Moreover, no signs of toxicity were noted at any dose level.

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Figure 1b. Luxeptinib (CG-806) Extends Survival in a Dose-Dependent Way in MV4-11 AML Xenograft Mouse Model Following Oral BID Dosing for 28 Consecutive Days.

Although the above murine xenograft models demonstrate potent antitumor activity with no observed toxicity, the models utilize an AML cell line rather than cells derived
from an AML patient. In a study performed at the University of Texas MD Anderson Cancer Center (“MDACC”), the efficacy of luxeptinib was evaluated in a patient derived
xenograft (“PDX”) model (Figure 1c). Bone marrow cells were collected from an AML patient that had relapsed on a clinical trial. The patient entered the trial with FLT3-ITD
AML and was placed on sorafenib and azacytidine. After one cycle, the patient had a complete response but then relapsed after cycle 3. Genetic analysis demonstrated that the
AML cells had acquired a second mutation in AML, and this was the D835 mutation, making the patient dual mutant FLT3-ITD/D835. Bone marrow cells from the patient
(AML FLT3-ITD/D835) were implanted in mice to establish a PDX model. Expansion of the human AML cells in the bone marrow and peripheral blood of the mice took
approximately one month. In the vehicle (15% Transcutol HP/85% PEG-400) treated mice, the leukemic burden in the peripheral blood increased from day 31 through day 50
and beyond. However, treatment with 100 mg/kg luxeptinib (orally daily for 5 consecutive days followed by 2 days off every week), resulted in significant reduction in the
leukemic  burden  and  reductions  in  splenomegaly  at  52  days  post-implantation.  These  data  suggest  that  luxeptinib  may  be  used  to  treat  patients  whose  disease  has  become
resistant to other FLT3 inhibitors.

Figure 1c. Luxeptinib (CG-806) Efficacy in PDX Model Against AML Patient Cells with FLT3-ITD+D835Y Mutations

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APTO-253 Program

Overview

APTO-253,  our  second  clinical-stage  program,  is  a  novel  small  molecule  therapeutic  agent  that  inhibits  expression  of  the  MYC  oncogene,  leading  to  cell  cycle  arrest  and
programmed cell death (apoptosis) in human-derived solid tumor and hematologic cancer cells, without causing general myelosuppression of the healthy bone marrow. The
MYC oncogene is overexpressed in hematologic cancers, including AML. MYC is a transcription factor that regulates cell growth, proliferation, differentiation and apoptosis,
and overexpression amplifies new sets of genes to promote oncogenesis. APTO-253 dramatically down-regulates expression of the MYC oncogene in AML cells and depletes
those cells of the MYC oncoprotein, leading to apoptotic cell death in AML cells. Thus APTO-253 may serve as a safe and effective MYC inhibitor for AML that combines
well with other agents and does not impact the normal bone marrow.

During 2015, we were evaluating APTO-253 in a Phase 1a/b clinical trial in patients with R/R hematologic malignancies, particularly AML and MDS, before being placed on
clinical hold by the FDA in November 2015. The Phase 1a/b trial was placed on clinical hold in order to solve a chemistry-based formulation issue, and the chemistry of the
active pharmaceutical ingredient (“API”) and the formulation underwent minor modifications to deliver a stable and soluble drug product for return to the clinical setting. In
December 2016, we announced that we had successfully manufactured multiple non-GMP batches of a new drug product formulation for APTO-253, including a batch that had
been stable and soluble for over six months. However, the 40L batch that was the intended clinical supply encountered an unanticipated mishap during the filling process that
compromised the stability of that batch of drug product. On January 23, 2017, we announced that the root cause and corrective action studies would take longer than originally
expected and that we would temporarily delay clinical activities with APTO-253 in order to elucidate the cause of manufacturing mishap, with the intention of restoring the
molecule  to  a  state  supporting  clinical  development  and  partnering.  Formal  root  cause  analyses  studies  were  completed  to  identify  the  reason  for  the  drug  product  stability
failure, and a correction action was implemented. We then manufactured a new GMP clinical supply of drug product and performed the studies required to demonstrate the
fitness of the drug product for clinical usage, and presented the findings to the FDA in the second quarter of 2018. On June 28, 2018, the FDA notified us that it had lifted the
clinical hold on APTO-253. This was followed by resubmission of the revised clinical protocol to Institutional Review Boards (“IRB”) at multiple clinical sites.

On November 28, 2018, we announced that we dosed the first patient in the re-initiation of the Phase 1a/b Clinical Study of APTO-253. Since then, we have completed the first
four dose cohorts (20mg/m2, 40mg/m2, 66mg/m2 and 100mg/m2) and are currently dosing patients in the fifth dose cohort at 150mg/m2 dose level. In the patients we have
dosed at the first four dose levels, we observed meaningful reductions in MYC expression in the patient PBMC samples and noted that the drug product is well tolerated to
date.

APTO-253 Studies on Solid Tumors

In January 2011, Aptose announced the first patient enrollment in a Phase 1 dose-escalation study for APTO-253 in patients with advanced or metastatic solid tumors who are
unresponsive to conventional therapy or for whom no effective therapy is available. The study was initially being conducted at Memorial Sloan-Kettering Cancer Center in
New York. Objectives of the study included determination or characterization of the safety profile, maximum tolerated dose, and antitumor activity of APTO-253, as well as
pharmacokinetics and a recommended Phase 2 dose for subsequent clinical trials.

In June 2012, MDACC in Houston was added as a second site under the direction of Dr. Jennifer Wheler as the principal investigator. In addition, Aptose announced that the
study had successfully completed the accelerated drug dose escalation stage (Stage 1), with further escalation under way in the non-accelerated dose escalation stage (Stage 2)
for the purpose of determining the maximal tolerated dose level and recommended Phase 2 dose. The addition of a second site expanded patient availability for enrollment.

In January 2013, Aptose announced that Phase 1 clinical study of APTO-253 had successfully escalated to the target dose level based on predicted and observed clinical effects
without limitation by toxicity. The success of this study allowed Aptose to initiate a biomarker clinical investigation to further explore the effects of the drug at relevant doses
determined in the clinical trial.

In April 2013, Aptose announced that studies demonstrated the antitumor activity of APTO-253 in animal models of human non-small cell lung cancer (“NSCLC”) with a dose-
response effect in NSCLC.

In July 2013, Aptose announced the results of the Phase 1 clinical trial of APTO-253. In this first-in-man dose-escalation clinical study, APTO-253 demonstrated a favorable
safety profile, as well as encouraging signs of antitumor activity in patients with solid tumors. The design of this trial consisted of APTO-253 as a single agent in patients with
advanced solid tumors resistant to multiple standard therapies. The study enrolled 27 patients, all of which had failed a median of four prior chemotherapies. Although this was
primarily a dose-escalation safety study, efficacy and pharmacokinetics were also explored.

7

 
 
 
 
 
 
 
 
 
 
 
 
 
The clinical trial enrolled patients at seven dose levels ranging from 20 to 229 mg/m2. Of the 27 patients enrolled, 17 were evaluable for efficacy. Of these 17 patients, seven
(41%)  achieved  stable  disease  by  Response  Evaluation  Criteria  In  Solid  Tumors  (“RECIST”).  This  included  patients  with  colorectal,  lung,  appendiceal,  liver  and  uterine
cancers. Dose related activity was demonstrated at the higher dose levels (176 and 229 mg/m2). At these two highest dose levels, four of five evaluable patients (80%) achieved
sustained  stable  disease  by  RECIST  ranging  from  5.6  months  to  8  months,  representative  of  disease  control.  Of  these,  a  patient  with  NSCLC  at  the  highest  dose  level
additionally demonstrated non-index tumor shrinkage.

The safety assessment indicated that APTO-253 was well tolerated at all dose levels tested in this trial. The dose escalation was not limited by toxicity. The most common
adverse event was Grade 1 or 2 fatigue seen in three patients. There was one Grade 3 toxicity, asymptomatic low blood phosphate level that was reversible by supplementation
with phosphates. The pharmacokinetic profile was consistent with the predictive profile seen preclinically, and the elimination profile and half-life in patients were suggestive
of a very rapid distribution phase and prolonged retention. No further studies were performed after late 2013.

APL-581 Program

In November 2015, Aptose announced an exclusive drug discovery partnership with Laxai Avanti Life Sciences (“LALS”) for their expertise in next generation epigenetic-
based therapies. Under the agreement, LALS was to be responsible for developing multiple clinical candidates, including optimizing candidates that exert dual BRD4 / kinase
inhibitory  activity.  Based  on  available  resources,  Aptose  halted  further  investment  in  the  collaboration  with  LALS  in  late  2016.  However,  the  program  delivered  novel
intellectual property and hit molecules (such as APL-581). Consequently, Aptose chose to out-license the program.

On March 7, 2018, Aptose entered into an exclusive global license agreement with OHM, an affiliate of LALS that was formed in 2016 to advance the clinical development of
compelling molecules derived from the LALS initiative, for the development, manufacture and commercialization of APL-581, as well as related molecules, from Aptose’s dual
BET protein and kinase inhibitor program. Under the agreement, Aptose retained reacquisition rights to certain molecules, while OHM/LALS has the rights to develop and
sublicense all other molecules. Aptose received a nominal upfront cash payment and is eligible to receive up to $125 million of additional payments based on the achievement
of  certain  developmental,  regulatory  and  sales  milestones,  as  well  as  significant  royalties  on  future  sales  generated  from  the  program,  if  any.  We  have  not  received  any
milestone or royalty payments pursuant to this agreement. Future possible royalties that might be paid by OHM to Aptose under these agreements are determined on a country-
by-country and product-by-product basis, on net sales during the period of time beginning on the first commercial sale of such product in such country and continuing until the
later of: (i) the expiration of the last-to-expire valid claim of the patents in such country covering such product; and (ii) ten (10) years after the first commercial sale of such
product in such country.

Competitive Conditions

The biotechnology and pharmaceutical industries are characterized by rapidly evolving technology and intense competition. There are numerous companies in these industries
that are focusing their efforts on activities similar to ours. Some of these are companies with established positions in the pharmaceutical industry and may have substantially
more  financial  and  technical  resources,  more  extensive  research  and  development  capabilities,  and  greater  marketing,  distribution,  production  and  human  resources  than
Aptose. In addition, we face competition from other companies for opportunities to enter into partnerships with biotechnology and pharmaceutical companies and academic
institutions.

Competition with our potential products may include chemotherapeutic agents, monoclonal antibodies, antisense therapies, small molecules, immunotherapies, vaccines and
other biologics with novel mechanisms of action. These drugs may kill cancer cells indiscriminately, or through a targeted approach, and some have the potential to be used in
non-cancer indications. We also expect that we will experience competition from established and emerging pharmaceutical and biotechnology companies that have other forms
of treatment for the cancers that we target, including drugs currently in development for the treatment of cancer that employ a number of novel approaches for attacking these
cancer  targets.  Cancer  is  a  complex  disease  with  more  than  100  indications  requiring  drugs  for  treatment.  The  drugs  in  competition  with  our  potential  drugs  have  specific
targets for attacking the disease, targets which are not necessarily the same as ours. These competitive drugs, however, could potentially also be used together in combination
therapies  with  our  drugs  to  manage  the  disease.  Other  factors  that  could  render  our  potential  products  less  competitive  may  include  the  stage  of  development,  where
competitors’ products may achieve earlier commercialization, as well as superior patent protection, better safety profiles, or a preferred cost-benefit profile.

8

 
 
 
 
 
 
 
 
 
 
Luxeptinib Treatment for B Cell Malignancies

We are aware of a number of companies that have developed and are pursuing different approaches to BTK inhibition, both for the wild type and to the C481S-mutant forms.
Companies  that  have  developed  approved  or  are  currently  developing  inhibitors  that  directly  target  the  wild  type  include  AbbVie  (IMBRUVICA)  and  AstraZeneca
(CALQUENCE) and Beigene Co., Ltd. (Zanubrutinib).

Others that are developing inhibitors that target the C481S-mutant BTK include Merck (MK-1026), Roche, and Eli Lilly (LY3527727) among others.

Luxeptinib and APTO-253 for AML

We also face intense competition in AML as there is a wide range of therapies that have been approved and are under development for the treatment of AML. Companies that
have  developed  approved  or  are  currently  developing  non-targeted  therapies  include  Jazz  (VYXEOS),  Pfizer  (MYLOTARG)  and  AbbVie  (VENCLEXTA),  among  others.
Others  that  have  developed  or  are  developing  highly  targeted  therapies  such  as  FLT3  inhibitors  include  Novartis  (RYDAPT),  Astellas  (XOSPATA),  Daiichi  Sankyo
(quizartinib), Arog (crenolanib), and IDH1/2 inhibitors include Agios/Servier (TIBSOVO) and Celgene/BMS (IDHIFA) among others.

Manufacturers, Suppliers and Other Third Party Contractors

Contract manufacturing organizations (“CMOs”) manufacture our product candidates for all preclinical studies and clinical trials. We rely on CMOs for manufacturing, filling,
packaging, storing and shipping of drug product in compliance with Current Good Manufacturing Practice (“cGMP”) regulations applicable to our products. The FDA ensures
the quality of drug products by carefully monitoring drug manufacturers’ compliance with cGMP regulations. The cGMP regulations for drugs contain minimum requirements
for the methods, facilities and controls used in manufacturing, processing and packing of a drug product. These CMOs are reputable companies active in the biotechnology
industry. Pricing is predictable as there are many alternatives of such supplies that are readily available.

We rely and will continue to rely on third party contract research organizations (“CROs”) to conduct a significant portion of our preclinical and clinical development activities.
Preclinical activities include in vivo studies providing access to specific disease models, pharmacology and toxicology studies, and assay development. Clinical development
activities  include  trial  design,  regulatory  submissions,  clinical  patient  recruitment,  clinical  trial  monitoring,  clinical  data  management  and  analysis,  safety  monitoring  and
project management, contract manufacturing and quality assurance.

Intellectual Property

We believe that our issued patents and pending applications are important in establishing and maintaining a competitive position with respect to our products and technology.

CG-806

A Patent Cooperation Treaty (“PCT”) application providing composition of matter and use protection for CG-806 was filed in late 2013, with a potential expiry in 2033 before
extension opportunities, across all major geographies

In May 2018, we paid $2.0 million in cash and licensed the Rights to CG-806, for all fields of use, in all territories outside of the Republic of Korea and China, by exercising an
option we obtained through a June 2016 option-license agreement with CG that had granted us an exclusive option to research, develop and commercialize CG-806.

In June 2018, we entered into a separate license agreement with CG for Aptose to gain a license for the China Rights. This license agreement was formally executed by Aptose
through an upfront payment to CG of $3.0 million for the China Rights. CG is eligible for payments upon the achievement of developmental, regulatory and commercial-based
milestones, as well as single-digit royalties on product sales in China. Aptose now owns worldwide Rights to CG-806, including an issued patent in China but excluding any
Rights in Korea.

US Patent No. 9,758,508

On  September  12,  2017,  we  announced  that  United  States  Patent  and  Trademark  Office  (“USPTO”)  issued  patent  number  9,758,508,  entitled  “2,3-dihydro-isoindole-1-on
derivative as BTK kinase suppressant, and pharmaceutical composition including same”, which claims numerous compounds, including the CG-806 compound, pharmaceutical
compositions comprising the CG-806 compound, and methods of treating various diseases. The patent is expected to provide protection until December of 2033.

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
US Patent No. 10,604,508

The issued patent, issued on March 21, 2020, claims a genus that covers the CG-806 compound, pharmaceutical compositions comprising a compound from the genus, and
methods  of  treating  various  diseases  caused  by  abnormal  or  uncontrolled  activation  of  protein  kinases,  including  lymphoma  and  leukemia.  This  US  patent  is  expected  to
provide protection until December 2033.

European Patent No. EP2940014B1

The  granted  patent  claims  the  CG-806  compound,  pharmaceutical  compositions  comprising  the  CG-806  compound,  and  uses  for  treating  diseases  caused  by  abnormal  or
uncontrolled  activation  of  protein  kinases,  such  as  cancer.  This  European  patent  will  be  nationalized  in,  and  cover,  approximately  twenty  European  countries  including  the
United Kingdom, France, Germany, Italy, Netherlands and Spain. The patent is expected to provide protection until December of 2033.

Australian Patent Nos. 2013371146 and 2018214134

The granted patents claim numerous compounds, including the CG-806 compound, pharmaceutical compositions comprising the CG-806 compound, and methods of treating
various diseases, including treating cancers such as lymphoma and leukemia. The patent is expected to provide protection until December of 2033.

Chinese Patent No. CN 104995184 B

The  granted  patent  claims  numerous  compounds,  including  the  CG-806  compound,  pharmaceutical  compositions  comprising  the  CG-806  compound,  and  the  use  of  such  a
compound for the manufacture of a pharmaceutical composition for treating a disease caused by an abnormal or uncontrolled protein kinase. The patent is expected to provide
protection until December of 2033.

Japanese Patent Nos. 6325573 and 6596537

The  granted  patents  claim  numerous  compounds,  including  the  CG-806  compound,  pharmaceutical  compositions  comprising  the  CG-806  compound,  and  the  use  of  such  a
compound for the manufacture of a pharmaceutical composition for treating a disease caused by an abnormal or uncontrolled protein kinase, and pharmaceutical compositions
for treating various diseases, including treating cancers such as lymphoma and leukemia. The patents are expected to provide protection until December of 2033.

Canadian Patent No. 2896711

The  granted  patent  claims  numerous  compounds,  including  the  CG-806  compound,  pharmaceutical  compositions  comprising  the  CG-806  compound,  and  the  use  of  such  a
compound for the manufacture of a pharmaceutical composition for treating a disease caused by an abnormal or uncontrolled protein kinase. The patent is expected to provide
protection until December of 2033.

Russian Patent No. 2671847

The granted patent claims various compounds, including the CG-806 compound, pharmaceutical compositions comprising the CG-806 compound, and methods for treating
diseases caused by abnormal or uncontrolled activation of protein kinases, and uses for the treatment, relief or prevention of cancer. The patent is expected to provide protection
until December 2033.

APTO-253

As of March 23, 2021, we are the owner of record of five issued U.S. patents, which together provide coverage for the APTO-253 compound, its pharmaceutical composition
and methods of treating various cancers with APTO-253, including solid tumors and leukemia. The APTO-253 composition of matter has patent protection until February, 2028
in the United States and May, 2026 in other countries. We also hold 23 international (non-U.S.) granted patents which together provide coverage for APTO-253, three of which
are  granted  European  patents,  validated  in  at  least  eight  countries  in  Europe.  Our  patents  also  include  several  compounds  that  are  similar  to  APTO-253,  which  provide
protection from competitors seeking to develop anticancer products that are related in chemical structure to APTO-253.

Environmental Protection

The  Company’s  research  and  development  activities  involve  the  controlled  use  of  hazardous  and  radioactive  materials  and,  accordingly,  the  Company  is  subject  to  federal,
provincial and local laws and regulations in the United States and Canada governing the use, manufacture, storage, handling and disposal of such materials and certain waste
products.  To  the  knowledge  of  the  Company,  compliance  with  such  environmental  laws  and  regulations  does  not  and  will  not  have  any  significant  impact  on  its  capital
spending, profits or competitive position within the normal course of its operating activities. There can be no assurance, however, that the Company will not be required to
incur significant costs to comply with environmental laws and regulations in the future or that its operations, business or assets will not be materially adversely affected by
current or future environmental laws or regulations.

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Employees

As at December 31, 2020, we employed 39 full-time persons and two part-time persons in research and drug development and administration activities. Six of our employees
hold Ph.D.s and numerous others hold degrees and designations such as MD, MSc, BSc, CPA (CA), CPA (California) and MBA. To encourage a focus on achieving long-term
performance,  employees  and  members  of  the  board  of  directors  of  the  Company  (the  “Board”)  have  the  ability  to  acquire  an  ownership  interest  in  the  Company  through
Aptose’s share option and alternate compensation plans. Of note, in January of 2020, Aptose hired a Chief Medical Officer holding an MD and a Ph.D.

The business of the Company requires personnel with specialized skills and knowledge in oncology. Researchers must be able to design and implement studies to assess the
efficacy  of  anticancer  drugs.  Specialized  knowledge  and  skills  relating  to  chemistry  and  formulation  process  development  are  also  needed.  Such  knowledge  and  skills  are
needed to develop product specific analytical methods and formulation processes. The Company’s business also requires clinical and regulatory expertise and knowledge. The
Company has trained scientists and personnel with broad experience in these fields.

None of our employees are unionized, and we consider our relations with our employees to be good.

Government Regulation

Overview

Our overall regulatory strategy is to work with the appropriate government departments which regulate the use and sale of therapeutic drug products. This includes the FDA in
the United States, Health Canada in Canada, the European Medicines Agency (“EMA”) in Europe, and other local regulatory agencies with oversight of preclinical studies,
clinical trials and marketing of therapeutic products. Where possible, we intend to take advantage of opportunities for accelerated development of drugs designed to treat rare
and  serious  or  life-threatening  diseases.  We  also  intend  to  pursue  priority  evaluation  of  any  application  for  marketing  approval  filed  in  Canada,  the  United  States  or  the
European Union and to file additional drug applications in other markets where commercial opportunities exist. We may not be able to pursue these opportunities successfully.

Regulation(s) by government authorities in the United States, Canada, and the European Union are significant factors in guiding our current research and drug development
activities. To clinically test, manufacture and market drug products for therapeutic use, we must be in compliance with guidance and regulations established by the regulatory
agencies in the countries in which we currently operate or intend to operate.

The  laws  of  most  of  these  countries  require  the  licensing  of  manufacturing  facilities,  carefully  controlled  research  and  the  extensive  testing  of  products.  Biotechnology
companies must establish the safety and efficacy of their new products in clinical trials; they must establish and comply with cGMPs for the manufacturing of the product and
control over marketing activities before being allowed to market a product. The safety and efficacy of a new drug must be shown through human clinical trials of the drug
carried out in accordance with the guidance and regulations established by local and federal regulatory agencies.

The process of completing clinical trials and obtaining regulatory approval for a new drug takes a number of years and requires the expenditure of substantial resources. Once a
new drug or product license application is submitted, regulatory agencies may not review the application in a timely manner and may not approve the product. Even after a New
Drug Application (“NDA”) submission has occurred and/or approval has been obtained, further studies, including post-marketing studies, may be required to provide additional
data on the efficacy and safety necessary to confirm the approved indication or to gain approval for the use of the new drug as a treatment for clinical indications other than
those for which the new drug was initially tested. Also, regulatory agencies require post-marketing surveillance programs to monitor a new drug’s side effects, safety and long-
term effects of the product. A serious safety or effectiveness problem involving an approved new drug may result in a regulatory agency mandating a withdrawal of the new
drug from the market and possible civil action. It is possible that we could encounter such difficulties or excessive costs in our efforts to secure necessary approvals, which
could delay or prevent us from manufacturing or marketing our products.

In addition to the regulatory product approval framework, biotechnology companies, including Aptose, are subject to regulation under local, provincial, state and federal law,
including requirements regarding occupational safety, laboratory practices, environmental protection and hazardous substance control, and may be subject to other present and
future local, provincial, state, federal and foreign regulation, including possible future regulation of the biotechnology industry.

11

 
 
 
 
 
 
 
 
 
 
 
 
 
Approval of New Drugs in Canada

In Canada, the manufacture and sale of new drugs are controlled by Health Canada. New drugs must pass through a number of testing stages, including pre-clinical testing and
human clinical trials. Pre-clinical testing involves testing the new drug’s chemistry, pharmacology and toxicology in vitro and in vivo. Successful results (that is, potentially
valuable pharmacological activity combined with an acceptable low level of toxicity) enable the developer of the new drug to file a clinical trial application to begin clinical
trials involving humans.

To study a drug in Canadian patients, a clinical trial application submission must be filed with Health Canada. The clinical trial application submission must contain specified
information,  including  the  results  of  the  pre-clinical  tests  completed  at  the  time  of  the  submission  and  any  available  information  regarding  use  of  the  drug  in  humans.  In
addition, since the method of manufacture may affect the efficacy and safety of a new drug, information on manufacturing methods and standards and the stability of the drug
substance and dosage form must be presented. Production methods and quality control procedures must be in place to ensure an acceptably pure product, essentially free of
contamination, and to ensure uniformity with respect to all quality aspects.

In addition, all federally regulated trials must be approved and monitored by an independent committee of doctors, scientists, advocates and others to ensure safety and ethical
standards, IRBs or Ethics Review Boards (“ERBs”). The review boards study and approve all study-related documents before a clinical trial begins and also carefully monitor
data to detect benefit or harm, and validity of results.

Provided Health Canada does not reject a clinical trial application submission and IRB or ERB approval has been obtained, clinical trials can begin. Clinical trials for product
candidates in Canada, as in the United States, are generally carried out in three phases. Phase 1 involves studies to evaluate toxicity and ideal dose levels in healthy humans.
The new drug is administered to human patients who have met the clinical trial entry criteria to determine pharmacokinetics, human tolerance and prevalence of any adverse
side effects. Phases 2 and 3 involve therapeutic studies. In Phase 2, efficacy, dosage, side effects and safety are established in a small number of patients who have the disease
or disorder that the new drug is intended to treat. In Phase 3, there are controlled clinical trials in which the new drug is administered to a large number of patients who are
likely to receive benefit from the new drug. In Phase 3, the effectiveness of the new drug in patients is compared to that of standard accepted methods of treatment in order to
provide sufficient data for the statistical proof of safety and efficacy for the new drug.

If clinical studies establish that a new drug has value, the manufacturer submits a new drug submission application to Health Canada for marketing approval. The new drug
submission contains all information known about the new drug, including the results of pre-clinical testing and clinical trials. Information about a substance contained in new
drug submission includes its proper name, its chemical name, and details on its method of manufacturing and purification, and its biological, pharmacological and toxicological
properties. The new drug submission also provides information about the dosage form of the new drug, including a quantitative listing of all ingredients used in its formulation,
its method of manufacture, manufacturing facility information, packaging and labelling, the results of stability tests, and its diagnostic or therapeutic claims and side effects, as
well as details of the clinical trials to support the safety and efficacy of the new drug. Furthermore, for biological products, an on-site evaluation is completed to assess the
production process and manufacturing facility. It is required prior to the issuance of a notice of compliance. All aspects of the new drug submission are critically reviewed by
Health  Canada.  If  a  new  drug  submission  is  found  satisfactory,  a  notice  of  compliance  is  issued  permitting  the  new  drug  to  be  sold  for  the  approved  use.  In  Canada,  an
establishment license must be obtained prior to marketing the product.

Health Canada has a policy of priority evaluation of new drug submissions for all drugs intended for serious or life-threatening diseases for which no drug product has received
regulatory approval in Canada and for which there is reasonable scientific evidence to indicate that the proposed new drug is safe and may provide effective treatment.

An exception to the foregoing requirements relating to the manufacture and sale of a new drug is the limited authorization that may be available in respect of the sale of new
drugs for emergency treatment. Under the special access program, Health Canada may authorize the sale of a quantity of a new drug for human use to a specific practitioner for
the emergency treatment of a patient under the practitioner’s care. Prior to authorization, the practitioner must supply Health Canada with information concerning the medical
emergency for which the new drug is required, such data as is in the possession of the practitioner with respect to the use, safety and efficacy of the new drug, the names of the
institutions at which the new drug is to be used and such other information as may be requested by Health Canada. In addition, the practitioner must agree to report to both the
drug manufacturer and Health Canada the results of the new drug’s use in the medical emergency, including information concerning adverse reactions, and must account to
Health Canada for all quantities of the new drug made available.

The  Canadian  regulatory  approval  requirements  for  new  drugs  outlined  above  are  similar  to  those  of  other  major  pharmaceutical  markets.  While  the  testing  carried  out  in
Canada  is  often  acceptable  for  the  purposes  of  regulatory  submissions  in  other  countries,  individual  regulatory  authorities  may  request  supplementary  testing  during  their
assessment of any submission. Therefore, the clinical testing conducted under Health Canada authorization or the approval of regulatory authorities of other countries may not
be accepted by regulatory authorities outside Canada or other countries.

12

 
 
 
 
 
 
 
 
 
 
 
Approval of New Drugs in the United States

In  the  United  States,  the  FDA  controls  and  investigates  the  investigation,  manufacturing,  and  sale  of  new  drugs.  New  drugs  require  FDA  approval  of  an  NDA  prior  to
commercial sale. In the case of certain biological products, a Biological License Application (“BLA”) must be obtained prior to marketing and batch releasing. As in Canada, to
obtain marketing approval, data from adequate and well-controlled human clinical trials, demonstrating to the FDA’s satisfaction a new drug’s safety and effectiveness for its
intended use, are required. Data are generated in studies conducted pursuant to an IND submission, similar to that required for a clinical trial application in Canada. Clinical
trials with human subjects are characterized as Phase 1, Phase 2 and Phase 3 trials or a combination thereof. In a marketing application, the manufacturer must also demonstrate
the  identity,  potency,  quality  and  purity  of  the  active  ingredients  of  the  new  drug  involved,  and  the  stability  of  those  ingredients.  Further,  the  manufacturing  facilities,
equipment, processes and quality controls for the new drug must comply with the FDA’s current cGMP regulations for drugs both in a pre-licensing inspection before product
licensing  and  in  subsequent  periodic  inspections  after  licensing.  An  establishment  license  grants  the  sponsor  permission  to  fabricate,  package,  label,  distribute,  import,
wholesale or test the newly approved drug.

Federally regulated trials must be approved and monitored by an independent committee of doctors, scientists, advocates and others to ensure safety and ethical standards, IRBs
or ERBs. The review boards study and approve all study-related documents before a clinical trial begins and also carefully monitor data to detect benefit or harm, and validity
of results.

Post-Approval Regulation

The monitoring of a new drug does not cease once it is on the market. For example, a manufacturer of a new drug must report any new information received concerning serious
side effects, as well as the failure of the new drug to produce desired effects. If Health Canada determines it to be in the interest of public health, a notice of compliance for a
new drug may be suspended and the new drug may be removed from the market.

A  post  surveillance  program  involves  clinical  trials  conducted  after  a  drug  is  marketed  (referred  to  as  Phase  4  studies  in  the  United  States)  and  is  an  important  source  of
information on as yet undetected adverse outcomes, especially in populations that may not have been involved in the premarketing trials (e.g., children, the elderly, pregnant
women) and the drug’s long-term morbidity and mortality profile. Regulatory authorities may require companies to conduct Phase 4 studies as a condition of market approval.
Companies often conduct post-marketing studies in the absence of a regulatory mandate.

The foregoing description is a brief summary of the requirements for a new drug to be approved for marketing in North America. The EMA and Japanese Pharmaceuticals and
Medical Devices Agency are also important regulatory authorities in drug development. Together with the FDA, they are the three International Conference on Harmonization
parties which oversee the three largest markets for drug sales.

Information About Our Executive Officers

Aptose’s  leadership  team  comprises  accomplished  industry,  financial  and  clinical  research  professionals  who  are  dedicated  to  building  a  comprehensive  anticancer  drug
pipeline and clinical development programs focused on targeted therapeutics directed against dysregulated oncogenic processes in patients with life. The team includes our
President, Chairman and Chief Executive Officer, our Chief Financial Officer and Chief Operating Officer, our Chief Business and Strategy Officer and our Chief Medical
Officer.

Dr. William G. Rice, Ph.D., age 62, joined Aptose as Chairman and Chief Executive Officer in October 2013. Prior to joining Aptose, Dr. Rice served as the President, Chief
Executive Officer and Chairman of the board of Cylene Pharmaceuticals, Inc. (“Cylene”), a private biotechnology company, from 2003 to 2013. Prior to Cylene, Dr. Rice was
the founder, President, Chief Executive Officer and Director of Achillion Pharmaceuticals, Inc. from 1998 to 2003. He also served as Senior Scientist and Head of the Drug
Mechanism Laboratory at the National Cancer Institute-Frederick Cancer Research and Development Center from 1992 to 1998 and served as a faculty member in the division
of  Pediatric  Hematology  and  Oncology  at  Emory  University  School  of  Medicine  from  1989  to  1992.  Dr.  Rice  received  his  Ph.D.  from  Emory  University  Department  of
Biochemistry. He continues to serve as the Chairman of the board of Cylene and is a member of the board of directors of Oncolytics Biotech Inc. since 2015.

Gregory K. Chow, M.B.A., age 48, joined Aptose as Senior Vice President and Chief Financial Officer in December 2013, was then appointed as Executive Vice President and
Chief Financial Officer in 2019, and then Chief Operating Officer and Chief Financial Officer in 2021. Previously, Mr. Chow served as Managing Director, Director of Private
Placements at Wedbush Securities from 2012 to 2013, where he led the private placement capital activities within the Life Sciences Investment Banking Group. Prior to joining
Wedbush, he was a Director in the Private Placements / Equity Capital Markets Group at RBC Capital Markets from 2006 to 2011, where he led life science private capital
activities. From 2003 to 2006, he led the Private Capital Group at Wells Fargo Securities and was a Senior Auditor at BDO Seidman, LLP in their Century City, CA office. Mr.
Chow  is  a  Certified  Public  Accountant  (inactive)  in  the  State  of  California.  Mr.  Chow  received  his  MBA  in  Finance  from  The  Wharton  School  at  the  University  of
Pennsylvania, and his BA in Business Economics with an emphasis in Accounting from the University of California, Santa Barbara.

13

 
 
 
 
 
 
 
 
 
 
 
 
 
Dr. Jotin Marango, M.D, Ph.D., age 42, joined Aptose as Senior Vice President and Chief Business Officer in June 2019 and Chief Business and Strategy Officer in January
2021.  Prior  to  joining  Aptose,  from  2017  to  2019,  Dr.  Marango  was  a  managing  director  and  senior  research  analyst  at  Roth  Capital  Partners  covering  biotechnology  and
therapeutics. Dr. Marango joined Roth from H.C. Wainwright & Co., where he worked from 2015 to 2017 and covered hematology, oncology, and pulmonary therapeutics, with
a focus on epigenetic and molecularly targeted therapies. Dr. Marango began his career in equity research with Collins Stewart/Canaccord Genuity in 2010. Previously, Dr.
Marango  also  served  as  Chief  Operating  Officer  at  the  Samuel  Waxman  Cancer  Research  Foundation  from  2012  to  2015,  where  he  oversaw  academic  collaborations  in
translational  therapeutics,  as  well  as  venture  philanthropy  initiatives  in  drug  development.  Dr.  Marango  studied  theoretical  chemistry  and  classical  literature  at  Harvard
University and later received his M.D. and Ph.D. degrees from the Mount Sinai School of Medicine in New York.

Dr. Rafael Bejar, M.D, Ph.D., age 49, joined Aptose as Senior Vice President and Chief Medical Officer in January 2020. Dr. Bejar is an internationally recognized physician
scientist  with  extensive  research  and  clinical  experience  in  the  area  of  hematologic  malignancies.  Dr.  Bejar  joined  Aptose  from  UC  San  Diego  (“UCSD”)  where  he  began
working  in  2012.  He  continues  to  serve  at  UCSD  as  an  Associate  Professor  of  Clinical  Medicine,  caring  for  patients  and  maintaining  a  research  laboratory  focused  on
translational  studies  of  myeloid  malignancies  and  also  serves  and  is  an  independent  consultant  as  a  member  of  the  Independent  Data  Monitoring  Committee  for  other
pharmaceutical companies. At UCSD, he founded the MDS Center of Excellence and led the Hematology Disease Team from 2017 to 2019. There he has directed several
clinical  studies  and  served  as  an  advisor  for  numerous  companies  including  Celgene,  Takeda,  AbbVie,  Astex,  Genoptix,  Forty  Seven,  PersImmune,  and  Daiichi-Sankyo.
Outside  UCSD,  Dr.  Bejar  sits  on  the  Scientific  Advisory  Board  for  the  MDS  Foundation,  is  a  prior  member  of  the  National  Comprehensive  Cancer  Network  Guidelines
Committee,  and  has  led  projects  for  the  International Working  Group  for  MDS.  He  is  frequently  invited  to  speak  at  national  and  international  meetings  and  has  published
articles in a variety of journals including The New England Journal of Medicine, Journal of Clinical Oncology, Leukemia, Blood, and Blood Advances. Dr. Bejar completed his
fellowship at the Dana-Farber Cancer Institute and has been board certified in Hematology and Oncology. He completed his internship in Internal Medicine at the University of
Chicago followed by his residency at the Brigham and Women’s Hospital in Boston where he later served a Medical Chief Resident and an Instructor in Hematology. He holds
an MD degree and Neuroscience PhD from UCSD and a BS in Physics from MIT.

Corporate Information

Aptose is a publicly traded company governed by the CBCA. Our headquarters are located at 251 Consumers Road, Suite 1105 Toronto, Ontario, Canada M2J 4R3 (telephone:
647-479-9828), and our executive offices are located at 12770 High Bluff Drive, Suite 120, San Diego, CA 92130 (telephone: 858-926-2730).

We file annual, quarterly, current reports, proxy statements and other information with the Securities and Exchange Commission (the “SEC”). The SEC maintains an Internet
site  that  contains  our  public  filings  and  other  information  regarding  the  Company,  at  www.sec.gov.  We  make  these  reports  available  free  of  charge  at  our  website
http://www.aptose.com (under the “Investors — Financial Information” caption).

Prior to December 31, 2018, Aptose was a foreign private issuer, and in compliance with SEC regulations, filed its Quarterly reports on Form 6-Ks, and its Annual Reports on
either Forms F-20 or F-40. These reports were made available on our website as soon as reasonably practicable after their filing with, or furnishing to, the SEC.

We are also a reporting issuer under the securities laws of every province of Canada.

Cautionary Note Regarding Forward-Looking Statements and Risk Factor Summary

This Annual Report on Form 10-K contains forward-looking statements within the meaning of the United States Private Securities Litigation Reform Act of 1995 and “forward-
looking information” within the meaning of applicable Canadian securities law. We refer to such forward-looking statements and forward-looking information collectively as
“forward-looking  statements”.  These  statements  relate  to  future  events  or  future  performance  and  reflect  our  expectations  and  assumptions  regarding  our  growth,  results  of
operations, performance and business prospects and opportunities. Such forward-looking statements reflect our current beliefs and are based on information currently available
to us. In some cases, forward-looking statements can be identified by terminology such as “may”, “would”, “could”, “will”, “should”, “expect”, “plan”, “intend”, “anticipate”,
“believe”, “estimate”, “predict”, “potential”, “continue” or the negative of these terms or other similar expressions concerning matters that are not historical facts. The forward-
looking  statements  in  this  Annual  Report  on  Form  10-K  include,  among  others,  statements  regarding  our  future  operating  results,  economic  performance  and  product
development efforts and statements in respect of:

·

our ability to obtain the substantial capital we require to fund research and operations;

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our business strategy;

our clinical development plans;

our plans to conduct clinical trials and preclinical programs;

our ability to accrue appropriate numbers and types of patients;

our reliance on external contract research/manufacturing organizations for certain activities;

our plans to secure and maintain strategic partnerships to assist in the further development of our product candidates and to build our pipeline;

our ability to file and maintain intellectual property to protect our pharmaceutical assets;

potential exposure to legal actions and potential need to take action against other entities;

our expectations regarding the progress and the successful and timely completion of the various stages of our drug discovery, drug synthesis and formulation,
preclinical and clinical studies and the regulatory approval process;

our plans, objectives, expectations and intentions; and

other statements including words such as “anticipate”, “contemplate”, “continue”, “believe”, “plan”, “estimate”, “expect”, “intend”, “will”, “should”, “may”,
and other similar expressions.

The forward-looking statements contained in this Annual Report on Form 10-K reflect our current views with respect to future events, are subject to significant risks and
uncertainties, and are based upon a number of estimates and assumptions that, while considered reasonable by us, are inherently subject to significant business, economic,
competitive, political and social uncertainties and contingencies. Forward-looking statements contained in this Annual Report on Form 10-K are made as of the date of this
Annual Report on Form 10-K.

Except as required under applicable securities legislation, we undertake no obligation to publicly update or revise forward-looking statements, whether as a result of new
information, future events or otherwise.

Risk Factor Summary

Many factors could cause our actual results, performance or achievements to be materially different from any future results, performance, or achievements that may be
expressed or implied by such forward-looking statements, including, among others: 

·

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·

·

·

·

our lack of product revenues and net losses and a history of operating losses;

our early stage of development, particularly the inherent risks and uncertainties associated with (i) developing new drug candidates generally,
(ii) demonstrating the safety and efficacy of these drug candidates in clinical studies in humans, and (iii) obtaining regulatory approval to commercialize these
drug candidates;

our need to raise substantial additional capital in the future and that we may be unable to raise such funds when needed and on acceptable terms;

further equity financing, which may substantially dilute the interests of our existing shareholders;

clinical studies and regulatory approvals of our drug candidates are subject to delays, and may not be completed or granted on expected timetables, if at all,
and such delays may increase our costs and could substantially harm our business;

our reliance on external contract research/manufacturing organizations for certain activities and if we are subject to quality, cost, or delivery issues with the
preclinical and clinical grade materials supplied by contract manufacturers, our business operations could suffer significant harm;

clinical studies are long, expensive and uncertain processes and the FDA, or other similar foreign regulatory agencies that we are required to report to, may
ultimately not approve any of our product candidates;

· Our operations could be adversely affected by events outside of our control, such as natural disasters, wars or health crises such as the COVID-19 pandemic.

·

·

our ability to comply with applicable governmental regulations and standards;

our inability to achieve our projected development goals in the time frames we announce and expect;

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difficulties in enrolling patients for clinical trials may lead to delays or cancellations of our clinical trials;

our reliance on third-parties to conduct and monitor our preclinical studies;

our ability to attract and retain key personnel, including key executives and scientists;

any misconduct or improper activities by our employees;

our exposure to exchange rate risk;

our ability to commercialize our business attributed to negative results from clinical trials;

the marketplace may not accept our products or product candidates due to the intense competition and technological change in the biotechnical and
pharmaceuticals, and we may not be able to compete successfully against other companies in our industries and achieve profitability;

our ability to obtain and maintain patent protection;

our ability to afford substantial costs incurred with defending our intellectual property;

our ability to protect our intellectual property rights and not infringe on the intellectual property rights of others;

our business is subject to potential product liability and other claims;

potential exposure to legal actions and potential need to take action against other entities;

commercialization limitations imposed by intellectual property rights owned or controlled by third parties;

our ability to maintain adequate insurance at acceptable costs;

our ability to find and enter into agreements with potential partners;

extensive government regulation;

data security incidents and privacy breaches could result in increased costs and reputational harm;

our share price has been and is likely to continue to be volatile;

future sales of our Common Shares by us or by our existing shareholders could cause our share price to drop;

changing global market and financial conditions;

changes in an active trading market in our Common Shares;

difficulties by non-Canadian investors to obtain and enforce judgments against us because of our Canadian incorporation and presence;

potential adverse U.S. federal tax consequences for U.S. shareholders because we are a “passive foreign investment company”;

our “smaller reporting company” status;

any failures to maintain an effective system of internal controls may result in material misstatements of our financial statements, or cause us to fail to meet our
reporting obligations or fail to prevent fraud;

our broad discretion in how we use the proceeds of the sale of Common Shares;

our ability to expand our business through the acquisition of companies or businesses; and

·

other risks detailed from time-to-time in our on-going filings with the SEC and Canadian securities regulators, and those which are discussed in Item 1A. Risk
Factors in this Annual Report on Form 10-K.

Should one or more of these risks or uncertainties materialize, or should the assumptions described in the Item 1A. Risk Factors in this Annual Report on Form 10-K underlying
those forward-looking statements prove incorrect, actual results may vary materially from those described in the forward-looking statements.

Although we have attempted to identify factors that could cause actual actions, events or results to differ materially from those described in forward-looking statements, there
may be other factors that cause actions, events or results not to be as anticipated, estimated or intended. Forward-looking statements are based upon our beliefs, estimates and
opinions  at  the  time  they  are  made  and  we  undertake  no  obligation  to  update  forward-looking  statements  if  these  beliefs,  estimates  and  opinions  or  circumstances  should
change, except as required by applicable law. There can be no assurance that forward-looking statements will prove to be accurate, as actual results and future events could
differ materially from those anticipated in such statements. Accordingly, readers should not place undue reliance on forward-looking statements.

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We qualify all the forward-looking statements contained in this Annual Report on Form 10-K by the foregoing cautionary statements.

ITEM 1A. RISK FACTORS

Risk Factors and Uncertainties

Any  of  the  risks  and  uncertainties  described  below  could  significantly  and  negatively  affect  our  business,  prospects,  financial  condition,  operating  results,  or  credit  ratings,
which  could  cause  the  trading  price  of  our  Common  Shares  to  decline.  Additional  risks  and  uncertainties  not  presently  known  to  us,  or  risks  that  we  currently  consider
immaterial,  could  also  impair  our  business  operations  or  financial  condition.  The  following  discussion  of  risk  factors  contains  “forward-looking”  statements,  as  discussed
above.

Risks Related to our Business

We are an early stage development company with no revenues from product sales.

We are at an early stage of development. In the past five years, none of our potential products has obtained regulatory approval for commercial use and sale in any country and
as  such,  no  revenues  have  resulted  from  product  sales.  Significant  additional  investment  will  be  necessary  to  complete  the  development  of  any  of  our  product  candidates.
Preclinical and clinical trial work must be completed before our potential products could be ready for use within the markets that we have identified. We may fail to develop
any products, obtain regulatory approvals, enter clinical trials or commercialize any products. We do not know whether any of our potential product development efforts will
prove to be effective, meet applicable regulatory standards, obtain the requisite regulatory approvals, be capable of being manufactured at a reasonable cost or be accepted in
the marketplace. We also do not know whether sales, license fees or related royalties will allow us to recoup any investment we make in the commercialization of our products.

The product candidates we are currently developing are not expected to be commercially viable for at least the next several years and we may encounter unforeseen difficulties
or delays in commercializing our product candidates. In addition, our potential products may not be effective or may cause undesirable side effects.

Our  product  candidates  require  significant  funding  to  reach  regulatory  approval  assuming  positive  clinical  results.  For  example,  our  product  candidate  APTO-253  began
enrollment in a Phase 1a/b clinical trial in patients with relapsed or refractory AML and high risk MDS and was placed on clinical hold by the FDA following a voluntary
suspension of dosing by us. That hold has been lifted, but significant additional funding will be necessary to complete the restarted Phase 1a/b clinical and, if required, Phase 2
or  Phase  3  clinical  trials.  Similarly,  we  have  received  FDA  approval  to  initiate  a  Phase  1a/b  clinical  trial  with  our  product  candidate  luxeptinib  for  patients  with  B-cell
malignancies. Significant additional capital will be necessary to complete the Phase 1 clinical trial, and if required, Phase 2 or Phase 3 clinical trials. Such funding for our
product candidates may be difficult, or impossible to raise in the public or private markets or through partnerships. If funding or partnerships are not readily attainable, the
development of our product candidates may be significantly delayed or stopped altogether. The announcement of a delay or discontinuation of development would likely have a
negative impact on our share price.

We need to raise additional capital.

We  have  an  ongoing  need  to  raise  additional  capital.  To  obtain  the  necessary  capital,  we  must  rely  on  some  or  all  of  the  following:  additional  share  issues,  debt  issuances
(including  promissory  notes),  collaboration  agreements  or  corporate  partnerships  and  grants  and  tax  credits  to  provide  full  or  partial  funding  for  our  activities.  Additional
funding may not be available on terms that are acceptable to us or in amounts that will enable us to carry out our business plan. Although, as of the date of this report, the
COVID-19 pandemic did not have and we do not expect that it will have a significant impact on our liquidity and capital resources, the extent to which COVID-19 impacts our
business will depend on future developments, which are highly uncertain and cannot be predicted, including the scope, severity and duration of the pandemic, the actions taken
to contain the pandemic or mitigate its impact, and the direct and indirect economic effects of the pandemic and containment measures, among other future developments. As
such,  our  ability  to  raise  additional  funds  could  be  affected  by  adverse  market  conditions  resulting  from  the  COVID-19  pandemic  and  delays  related  to  COVID-19  in
enrollment in our trial.
Our need for capital may require us to:

·

engage in equity financings that could result in significant dilution to existing investors;

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delay or reduce the scope of or eliminate one or more of our development programs;

obtain funds through arrangements with collaborators or others that may require us to relinquish rights to technologies, product candidates or products that we
would otherwise seek to develop or commercialize ourselves;

license rights to technologies, product candidates or products on terms that are less favorable to us than might otherwise be available;

considerably reduce operations; or

cease our operations.

In addition, sales of a substantial number of our Common Shares in the public markets, or the perception that such sales could occur, could depress the market price of our
Common Shares and impair our ability to raise capital through the sale of additional equity securities.

Our operations could be adversely affected by events outside of our control, such as natural disasters, wars or health crises such as the COVID-19 pandemic.

We may be impacted by business interruptions resulting from pandemics and public health emergencies, including those related to COVID-19, geopolitical actions, including
war and terrorism or natural disasters including earthquakes, typhoons, floods and fires. An outbreak of infectious disease, a pandemic or a similar public health threat, such as
the COVID-19 pandemic, or a fear of any of the foregoing, could adversely impact us by causing operating, manufacturing, supply chain, clinical trial and project development
delays and disruptions, labour shortages, travel and shipping disruption and shutdowns (including as a result of government regulation and prevention measures). Although, as
of the date of this report, we do not expect that COVID-19 will have a significant impact on our liquidity and capital resources, the extent to which COVID-19 impacts our
business will depend on future developments, which are highly uncertain and cannot be predicted, including the scope, severity and duration of the pandemic, the actions taken
to contain the pandemic or mitigate its impact, and the direct and indirect economic effects of the pandemic and containment measures, among other future developments. We
may  incur  expenses  or  delays  relating  to  such  events  outside  of  our  control,  which  could  have  a  material  adverse  impact  on  our  business,  operating  results  and  financial
condition.

We have a history of operating losses. We expect to incur net losses and we may never achieve or maintain profitability.

We have not been profitable since our inception in 1986. We reported net losses of $55.2 million in the fiscal year ended December 31, 2020, $26.3 million in the fiscal year
ended December 31, 2019 and $28.8 million in the fiscal year ended December 31, 2018, and as of December 31, 2020, we had an accumulated deficit of $357.2 million.

We have not generated any significant revenue to date and it is possible that we will never have sufficient product sales revenue (if any) to achieve profitability. We expect to
continue  to  incur  losses  for  at  least  the  next  several  years  as  we  or  our  collaborators  and  licensees  pursue  clinical  trials  and  research  and  development  efforts.  To  become
profitable, we, either alone or with our collaborators and licensees, must successfully develop, manufacture and market our current product candidates APTO-253 or luxeptinib,
as well as continue to identify, develop, manufacture and market new product candidates. It is possible that we will never have significant product sales revenue or receive
royalties on our licensed product candidates. If funding is insufficient at any time in the future, we may not be able to develop or commercialize our products, take advantage of
business opportunities or respond to competitive pressures.

We currently do not earn any revenues from our drug candidates and are therefore considered to be in the development stage. The continuation of our research and development
activities and the commercialization of the targeted therapeutic products are dependent upon our ability to successfully finance and complete our research and development
programs through a combination of equity financing and payments from strategic partners. We have no current sources of significant payments from strategic partners.

We heavily rely on the capabilities and experience of our key executives and scientists and the loss of any of them could affect our ability to develop our products.

The loss of our executive officers could harm our operations and our ability to achieve strategic objectives. While we have employment agreements with our executive officers,
such employment agreements do not guarantee their retention. We also depend on our scientific and clinical collaborators and advisors, all of whom have outside commitments
that may limit their availability to us. In addition, we believe that our future success will depend in large part upon our ability to attract and retain highly skilled scientific,
managerial,  medical,  clinical  and  regulatory  personnel,  particularly  as  we  expand  our  activities  and  seek  regulatory  approvals  for  clinical  trials.  We  routinely  enter  into
consulting agreements with our scientific and clinical collaborators and advisors, key opinion leaders and academic partners in the ordinary course of our business. We also
enter  into  contractual  agreements  with  physicians  and  institutions  who  will  recruit  patients  into  our  clinical  trials  on  our  behalf  in  the  ordinary  course  of  our  business.
Notwithstanding  these  arrangements,  we  face  significant  competition  for  these  types  of  personnel  from  other  companies,  research  and  academic  institutions,  government
entities  and  other  organizations.  We  cannot  predict  our  success  in  hiring  or  retaining  the  personnel  we  require  for  continued  growth. The  loss  of  the  services  of  any  of  our
executive officers or other key personnel could potentially harm our business, operating results or financial condition.

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Our employees may engage in misconduct or other improper activities, including noncompliance with regulatory standards and requirements, which could have a material
adverse effect on our business.

We are exposed to the risk of employee fraud or other misconduct. Misconduct by employees could include failures to comply with FDA/Health Canada regulations, provide
accurate information to the FDA/Health Canada, comply with manufacturing standards we have established, comply with federal, state and provincial health-care fraud and
abuse laws and regulations, report financial information or data accurately or disclose unauthorized activities to us. In particular, sales, marketing and business arrangements in
the healthcare industry are subject to extensive laws and regulations intended to prevent fraud, kickbacks, self-dealing and other abusive practices. These laws and regulations
may  restrict  or  prohibit  a  wide  range  of  pricing,  discounting,  marketing  and  promotion,  sales  commission,  customer  incentive  programs  and  other  business  arrangements.
Employee misconduct could also involve the improper use of information obtained in the course of clinical trials, which could result in regulatory sanctions and serious harm to
our reputation. If any such actions are instituted against us, and we are not successful in defending ourselves or asserting our rights, those actions could have a substantial
impact on our business and results of operations, including the imposition of substantial fines or other sanctions.

We have no sales, marketing or distribution experience and would have to invest significant financial and management resources to establish these capabilities.

We have no sales, marketing or distribution experience. We currently expect to rely heavily on third parties to launch and market our products, if they are approved.
However, if we elect to develop internal sales, distribution and marketing capabilities, we will need to invest significant financial and management resources. For products
where we decide to perform sales, marketing and distribution functions ourselves, we could face a number of additional risks, including: 

·

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we may not be able to attract and build a significant marketing or sales force;

the cost of establishing a marketing or sales force may not be justifiable in light of the revenues generated by any particular product; and

our direct sales and marketing efforts may not be successful.

If we are unable to develop our own sales, marketing and distribution capabilities, we will not be able to successfully commercialize our products without reliance on third
parties.

We may expand our business through the acquisition of companies or businesses or by entering into collaborations or by in-licensing product candidates, each of which
could disrupt our business and harm our financial condition.

We may in the future seek to expand our pipeline and capabilities by acquiring one or more companies or businesses, entering into collaborations or in-licensing one or more
product candidates. For example, in June 2016, we entered into a definitive agreement with CG, granting Aptose an exclusive option to research, develop and commercialize
CG-806 in all countries of the world except Korea, for all fields of use.

Acquisitions, collaborations and in-licenses involve numerous risks, including, but not limited to:

·

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substantial cash expenditures;

technology development risks;

potentially dilutive issuances of equity securities;

incurrence of debt and contingent liabilities, some of which may be difficult or impossible to identify at the time of acquisition;

difficulties in assimilating the operations of the acquired companies;

potential disputes regarding contingent consideration;

diverting our management’s attention away from other business concerns;

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entering markets in which we have limited or no direct experience;

potential loss of our key employees or key employees of the acquired companies or businesses; and

failure of the in-licenses agents or technologies to deliver the desired activities or functions.

We have experience in entering collaborations and in-licensing product candidates; however, we cannot provide assurance that any acquisition, collaboration or in-license will
result in short-term or long-term benefits to us. We may incorrectly judge the value or worth of an acquired company or business or in-licensed product candidate. In addition,
our future success would depend in part on our ability to manage the rapid growth associated with some of these acquisitions, collaborations and in-licenses. We cannot assure
you  that  we  would  be  able  to  successfully  combine  our  business  with  that  of  acquired  businesses,  manage  a  collaboration  or  integrate  in-licensed  product  candidates.
Furthermore, the development or expansion of our business may require a substantial capital investment by us.

Fluctuations in exchange rates can cause us to incur losses.

We may be exposed to fluctuations of the United States dollar against certain other currencies because we hold most of our cash and cash equivalents in United States dollars,
while we incur some of our expenses in foreign currencies, primarily the Canadian dollar. Fluctuations in the value of currencies could cause us to incur currency exchange
losses, and we do not currently employ a hedging strategy against exchange rate risk. As a result, changes in the exchange rate between the Canadian dollar and the U.S. dollar
could materially impact our reported results of operations and distort period to period comparisons. In particular, to the extent that foreign currency-denominated (i.e., non-U.S.
dollar) monetary assets do not equal the amount of our foreign currency denominated monetary liabilities, foreign currency gains or losses could arise and materially impact our
financial statements. As a result of such foreign currency fluctuations, it could be more difficult to detect underlying trends in our business and results of operations. In addition,
to the extent that fluctuations in currency exchange rates cause our results of operations to differ from our expectations or the expectations of our investors, the trading price of
our Common Shares could be adversely affected.

Risks Related to Development, Clinical Testing and Regulatory Approval of Our Product Candidates

Clinical  trials  are  long,  expensive  and  uncertain  processes  and  the  FDA  or  Health  Canada  may  ultimately  not  approve  any  of  our  product  candidates.  We  may  never
develop any commercial drugs or other products that generate revenues.

In the past five years, none of our product candidates has received regulatory approval for commercial use and sale in North America. We cannot market a pharmaceutical
product in any jurisdiction until it has completed thorough preclinical testing and clinical trials in addition to that jurisdiction’s extensive regulatory approval process. Approval
in one country does not assure approval in another country. In general, significant research and development and clinical studies are required to demonstrate the safety and
effectiveness of our product candidates before we can submit any applications for regulatory approval.

Clinical trials are long, expensive and uncertain processes. Clinical trials may not start or be on schedule and the FDA or Health Canada or any other regulatory body may not
ultimately approve our product candidates for commercial sale in the relevant territory. The clinical trials of any of our drug candidates could be unsuccessful, which would
prevent us from advancing, commercializing or partnering the drug.

Even if the results of our preclinical studies or clinical trials are initially positive, it is possible that we will obtain different results in the later stages of drug development or that
results seen in clinical trials will not continue with longer term treatment. Positive results in Phase 1 clinical trials may not necessarily repeat in larger Phase 2 or Phase 3
clinical trials.

Our  preclinical  studies  and  clinical  trials  may  not  generate  positive  results  that  will  allow  us  to  move  towards  the  commercial  use  and  sale  of  our  product  candidates.
Furthermore, negative preclinical or clinical trial results may cause our business, financial condition, or results of operations to be materially adversely affected. For example,
our Phase 1a/b clinical trial of APTO-253 in patients with relapsed or refractory AML and high risk MDS was placed on clinical hold by the FDA in November 2015. Those
short comings of the drug product were addressed and the clinical hold was lifted. However, there can be no assurance that the Company will have the resources, or that we will
decide, to continue the development of APTO-253. There is a long development path ahead that will take many years to complete the development and is prone to the risks of
failure  or  delays  inherent  in  drug  development.  Likewise,  our  luxeptinib  product  candidate  is  currently  being  evaluated  in  a  Phase  1a/b  study  for  patients  having  B-cell
malignancies, and it is expected to undergo many years of testing and regulatory examinations prior to any potential regulatory approvals.

Preparing,  submitting  and  advancing  applications  for  regulatory  approval  of  products  is  complex,  expensive  and  time  intensive  and  entails  significant  uncertainty.  A
commitment of substantial resources to conduct time-consuming research, preclinical studies and clinical trials is required if we are to complete development of our products.

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Clinical  trials  of  our  products  require  that  we  identify  and  enroll  a  large  number  of  patients  with  the  illness  under  investigation.  We  may  not  be  able  to  enroll  a  sufficient
number of appropriate patients to complete our clinical trials in a timely manner, particularly in smaller indications and indications where there is significant competition for
patients. If we experience difficulty in enrolling a sufficient number of patients to conduct our clinical trials, we may need to delay or terminate ongoing clinical trials and will
not accomplish objectives material to our success. Delays in planned patient enrollment or lower than anticipated event rates in our current clinical trials or future clinical trials
also may result in increased costs, program delays, or both.

In addition, unacceptable toxicities or adverse side effects may occur at any time in the course of preclinical studies or human clinical trials or, if any product candidates are
successfully developed and approved for marketing, during commercial use of any approved products. The appearance of any unacceptable toxicities or adverse side effects
could interrupt, limit, delay or abort the development of any of our product candidates or, if previously approved, necessitate their withdrawal from the market. Furthermore,
disease resistance or other unforeseen factors may limit the effectiveness of our potential products.

Our failure to develop safe and commercially viable drugs would substantially impair our ability to generate revenues and sustain our operations and would materially harm our
business and adversely affect our share price.

We may not achieve our projected development goals in the time frames we announce and expect.

We  set  goals  for,  and  make  public  statements  regarding,  the  expected  timing  of  the  accomplishment  of  objectives  material  to  our  success,  such  as  the  commencement  and
completion of clinical trials, the submission of a drug-regulatory application, and the expected costs to develop our product candidates. The actual timing and costs of these
events  can  vary  dramatically  due  to  factors  within  and  beyond  our  control,  such  as  delays  or  failures  in  our  IND  submissions  or  clinical  trials,  issues  related  to  the
manufacturing  of  drug  supply,  uncertainties  inherent  in  the  regulatory  approval  process,  market  conditions  and  interest  by  partners  in  our  product  candidates,  among  other
things. Our clinical trials may not be completed, we may not make regulatory submissions or receive regulatory approvals as planned; or we may not secure partnerships for
any of our product candidates. Any failure to achieve one or more of these milestones as planned would have a material adverse effect on our business, financial condition and
results of operations.

Although, as of the date of this report, we do not foresee material delays to the enrollment of patients or timelines for our trials due to COVID-19, the extent to which COVID-
19 will impact the projected development goals will depend on future developments, which are highly uncertain and cannot be predicted. In the beginning of April 2020 we
learned that certain of our larger sites would not be able to enroll new patients on the fourth dose level of luxeptinib due to the current environment caused by COVID-19 and
we therefore expect a slowdown in enrollment at these sites. While it is difficult to estimate the duration and impact of COVID-19 on the larger clinical sites and regional
cancer care sites, as of the date of this report, we have not experienced and do not foresee material delays to the enrollment of patients or timelines for the luxeptinib Phase 1a/b
B-cell malignancy trial due to the variety of clinical sites that we have actively recruited for this trial. While as of the date of this report we have not experienced any material
delays  in  initiating  our  luxeptinib  Phase  1  clinical  study  in  AML  due  to  COVID-19,  we  are  conducting  site  initiation  visits  remotely  which  could  result  in  delays  in  site
activations and negatively impact this trial. Additionally, COVID-19 could negatively impact patient enrolment if our clinical sites are unable to enroll patients due to either a
lack of administrative resources at their sites or decisions made at the clinical sites to limit patient exposure to COVID-19.

Future enrollment of patients on the APTO-253 trial is likely to be negatively impacted as a result of the current environment, as it is administered to patients intravenously,
which requires the need for hospital / clinical site resources to assist and monitor patients during each infusion.

Delays in clinical testing could result in delays in commercializing our product candidates and our business may be substantially harmed.

We cannot predict whether any clinical trials will begin as planned, will need to be restructured or will be completed on schedule, if at all. Our product development costs will
increase if we experience delays in clinical testing. Significant clinical trial delays could shorten any periods during which we may have the exclusive right to commercialize
our product candidates or allow our competitors to bring products to market before us, which would impair our ability to successfully commercialize our product candidates and
may harm our financial condition, results of operations and prospects. The completion of clinical trials for our products, including the APTO-253 Phase 1a/b clinical trial, the
Phase  1a/b  clinical  trial  for  the  luxeptinib  study  for  the  treatment  of  patients  having  B-cell  malignancies,  and  the  IND  acceptance  of  our  planned  Phase  1a/b  study  for  the
development of luxeptinib for the treatment of patients with R/R AML may be delayed for a number of reasons, including delays related, but not limited, to:

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failure by regulatory authorities to grant permission to proceed with a clinical trial;

a regulatory decision to place or placing the clinical trial on hold;

patients failing to enroll or remain in our trials at the rate we expect;

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suspension or termination of clinical trials by regulators for many reasons, including concerns about patient safety or failure of our contract manufacturers to
comply with cGMP requirements;

any changes to our manufacturing process that may be necessary or desired;

delays or failure to obtain GMP-grade clinical supply from contract manufacturers of our products necessary to conduct clinical trials;

product candidates demonstrating a lack of safety or efficacy during clinical trials;

patients choosing an alternative treatment for the indications for which we are developing any of our product candidates or participating in competing clinical
trials;

patients failing to complete clinical trials due to dissatisfaction with the treatment, side effects or other reasons;

reports of clinical testing on similar technologies and products raising safety and/or efficacy concerns;

competing clinical trials and scheduling conflicts with participating clinicians;

clinical investigators not performing our clinical trials on their anticipated schedule, dropping out of a trial, or employing methods not consistent with the
clinical trial protocol, regulatory requirements or other third parties not performing data collection and analysis in a timely or accurate manner;

failure of our contract research organizations, or CROs, to satisfy their contractual duties or meet expected deadlines;

inspections of clinical trial sites by regulatory authorities or IRBs, or ethics committees or boards finding regulatory violations that require us to undertake
corrective action, resulting in suspension or termination of one or more sites or the imposition of a clinical hold on the entire study;

one or more IRBs or ethics committees or boards rejecting, suspending or terminating the study at an investigational site, precluding enrollment of additional
subjects, or withdrawing its approval of the trial; or

failure to reach agreement on acceptable terms with prospective clinical trial sites.

Our product development costs will increase if we experience delays in testing or approval or if we need to perform more or larger clinical trials than planned. Additionally,
changes in regulatory requirements and policies may occur, and we may need to amend study protocols to reflect these changes. Amendments may require us to resubmit our
study  protocols  to  regulatory  authorities  or  IRBs  or  ethics  committees  or  boards  for  re-examination,  which  may  impact  the  cost,  timing  or  successful  completion  of  a  trial.
Delays or increased product development costs may have a material adverse effect on our business, financial condition and prospects.

We rely on contract manufacturers over whom we have limited control. If we are subject to quality, cost or delivery issues with the preclinical and clinical grade materials
supplied by contract manufacturers, our business operations could suffer significant harm.

We rely on CMOs to manufacture our product candidates for some preclinical studies and clinical trials. We rely on CMOs for manufacturing, filling, packaging, storing and
shipping  of  drug  product  in  compliance  with  cGMP  regulations  applicable  to  our  products.  The  FDA  and  other  regulatory  agencies  ensure  the  quality  of  drug  products  by
carefully monitoring drug manufacturers’ compliance with cGMP regulations. The cGMP regulations for drugs contain minimum requirements for the methods, facilities and
controls used in manufacturing, processing and packing of a drug product.

We contracted with multiple CMOs for the manufacture of APTO-253 and CG-806 to supply the active ingredient and then drug product for our clinical trials. The synthesis of
CG-806 is challenging from a scale-up synthetic chemistry perspective. The formulation and manufacture of APTO-253 is a complex process with many variables involved. We
pre-qualified CMOs to have the capacity, the systems and the experience to supply CG-806 and APTO-253 for our clinical trials. We have qualified the manufacturing facilities
and  the  FDA  has  also  performed  site  audits  for  our  selected  CMOs.  In  spite  of  the  efforts  to  prequalify  CMOs,  delays  and  errors  may  occur,  and  any  such  manufacturing
failures, delays or compliance issues could cause delays in the completion of our clinical trial programs.

There can be no assurances that CMOs will be able to meet our timetable and requirements. We have contracted with alternate suppliers in the event our current CMOs are
unable  to  scale  up  production,  or  if  our  current  CMOs  otherwise  experience  any  other  significant  problems  in  the  manufacture  of  CG-806  and  APTO-253.  However,  it  is
possible that all third-party manufacturing sources may experience failure or delays and may demand commercially unreasonable terms, which may lead to further delays in the
development of our product candidates. Further, contract manufacturers must operate in compliance with cGMP and failure to do so could result in, among other things, the
disruption of product supplies. Our dependence upon third parties for the manufacture of our products may adversely affect our profit margins and our ability to develop and
deliver products on a timely and competitive basis.

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Although, as of the date of this report, we have not experienced any material delays in the manufacturing of luxeptinib and APTO-253 due to COVID-19, the extent to which it
will impact the manufacturing of our products will depend on future developments, which are highly uncertain and cannot be predicted. Should our suppliers involved in the
manufacture of luxeptinib be required to shut down their facilities due to COVID-19 either due to lack of materials or personnel, our trials would be negatively impacted. We
are mitigating this risk by continuing to manufacture drug supply, but there is no guarantee that we will have enough drug to supply the trial if any of our manufacturers have a
sustained shut down in their operations. COVID-19 may also affect the timing and delivery of labeled and packaged drug product for APTO-253 since it is an intravenous
formulation which, compared to orally administered therapies, involves a more complex process. Factors related to COVID-19 caused a delay in the labeling and packaging of
the APTO-253 drug product; however, going forward we do not anticipate this to materially affect the patient accrual for the ongoing Phase 1b trial.

Some components of our products are manufactured by third parties outside of the United States, and our business may be harmed by legal, regulatory, economic, political
and public health risks associated with international trade and those markets.

We have third-party manufacturing partners in Germany and the United Kingdom; in addition, some materials used by our third-party manufacturers are supplied by companies
located in other countries, including China. Our reliance on suppliers and manufacturers in foreign markets creates risks inherent in doing business in foreign jurisdictions,
including: (a) the burdens of complying with a variety of foreign laws and regulations, including laws relating to the importation and taxation of goods (b) public health crises,
such as pandemics and epidemics, in the countries where our suppliers and manufacturers are located; (c) transportation interruptions or increases in transportation costs; and
(d) foreign intellectual property infringement risks. For example, the ongoing COVID-19 pandemic has resulted in the extended shutdown of certain businesses and markets in
many regions causing reduced availability for certain pharmaceutical ingredients. The current public health crisis or any further political developments or health concerns in
markets in which our products are manufactured or from which we obtain necessary pharmaceutical ingredients could adversely affect the supply of our drug products and, in
turn, our business, financial condition, and results of operations.

If we have difficulty enrolling patients in clinical trials, the completion of the trials may be delayed or cancelled.

As our product candidates advance from preclinical testing to clinical testing, and then through progressively larger and more complex clinical trials, we will need to enroll an
increasing number of patients that meet our eligibility criteria. There is significant competition for recruiting cancer patients in clinical trials, and we may be unable to enroll
the  patients  we  need  to  complete  clinical  trials  for  cancer  indications  on  a  timely  basis  or  at  all.  Certain  factors  that  affect  enrollment  of  patients  in  our  clinical  trials  are
impacted by external forces that may be beyond our control. Such factors include, but are not limited to, the following:

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size and nature of the patient population;

eligibility and exclusion criteria for the trial;

design of the study protocol;

competition with other companies for clinical sites or patients;

the perceived risks and benefits of the product candidate under study;

the patient referral practices of physicians; and

the number, availability, location and accessibility of clinical trial sites.

Although, as of the date of this report, we do not foresee material delays to the enrollment of patients or timelines for our trials due to COVID-19, the extent to which COVID-
19 will impact the projected development goals will depend on future developments, which are highly uncertain and cannot be predicted.

If we are unable to successfully develop companion diagnostics for our therapeutic product candidates, or experience significant delays in doing so, we may not achieve
marketing approval or realize the full commercial potential of our therapeutic product candidates.

We plan to develop companion diagnostics for our therapeutic product candidates. We expect that, at least in some cases, regulatory authorities may require the development
and regulatory approval of a companion diagnostic as a condition to approving our therapeutic product candidates. We have limited experience and capabilities in developing or
commercializing diagnostics and plan to rely in large part on third parties to perform these functions. We do not currently have any agreement in place with any third party to
develop or commercialize companion diagnostics for any of our therapeutic product candidates.

Companion  diagnostics  are  subject  to  regulation  by  the  FDA,  Health  Canada  and  comparable  foreign  regulatory  authorities  as  medical  devices  and  may  require  separate
regulatory approval or clearance prior to commercialization. If we, or any third parties that we engage to assist us, are unable to successfully develop companion diagnostics for
our therapeutic product candidates, or experience delays in doing so, our business may be substantially harmed.

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We rely and will continue to rely on third parties to conduct and monitor many of our preclinical studies and our clinical trials, and their failure to perform as required
could cause substantial harm to our business.

We rely and will continue to rely on third parties to conduct a significant portion of our preclinical and clinical development activities. Preclinical activities include in vivo
studies  providing  access  to  specific  disease  models,  pharmacology  and  toxicology  studies,  and  assay  development.  Clinical  development  activities  include  trial  design,
regulatory  submissions,  clinical  patient  recruitment,  clinical  trial  monitoring,  clinical  data  management  and  analysis,  safety  monitoring  and  project  management,  contract
manufacturing and quality assurance. If there is any dispute or disruption in our relationship with third parties, or if they are unable to provide quality services in a timely
manner and at a feasible cost, our active development programs will face delays. Further, if any of these third parties fails to perform as we expect or if their work fails to meet
regulatory requirements, our testing could be delayed, cancelled or rendered ineffective.

Negative  results  from  clinical  trials  or  studies  of  others  and  adverse  safety  events  involving  the  targets  of  our  products  may  have  an  adverse  impact  on  our  future
commercialization efforts.

From time to time, studies or clinical trials on various aspects of biopharmaceutical products are conducted by academic researchers, competitors or others. The results of these
studies or trials, when published, may have a significant effect on the market for the biopharmaceutical product that is the subject of the study. The publication of negative
results of studies or clinical trials or adverse safety events related to our product candidates, or the therapeutic areas in which our product candidates compete, could adversely
affect our share price and our ability to finance future development of our product candidates, and our business and financial results could be materially and adversely affected.

The design or our execution of clinical trials may not support regulatory approval.

The design or execution of a clinical trial can determine whether its results will support regulatory approval and flaws in the design or execution of a clinical trial may not
become apparent until the clinical trial is well advanced. In some instances, there can be significant variability in safety or efficacy results between different trials of the same
product candidate due to numerous factors, including changes in trial protocols, differences in size and type of the patient populations, adherence to the dosing regimen and
other trial protocols and the rate of dropout among clinical trial participants. We do not know whether any Phase 2, Phase 3 or other clinical trials that we may conduct will
demonstrate consistent or adequate efficacy and safety to obtain regulatory approval to market our product candidates.

Further,  the  FDA,  Health  Canada  and  comparable  foreign  regulatory  authorities  will  have  some  discretion  in  the  approval  process  and  in  determining  when  or  whether
regulatory approval will be obtained for any of our product candidates. Our product candidates may not be approved even if they achieve their primary endpoints in future
Phase  3  clinical  trials  or  registration  trials.  The  FDA,  Health  Canada  or  other  regulatory  authorities  may  disagree  with  our  trial  design  and  our  interpretation  of  data  from
preclinical studies and clinical trials. In addition, any of these regulatory authorities may change requirements for the approval of a product candidate even after reviewing and
providing comments or advice on a protocol for a pivotal Phase 3 clinical trial that has the potential to result in approval by the FDA, Health Canada or another regulatory
agency.  In  addition,  any  of  these  regulatory  authorities  may  also  approve  a  product  candidate  for  fewer  or  more  limited  indications  than  we  request  or  may  grant  approval
contingent on the performance of costly post-marketing clinical trials. The FDA, Health Canada or other regulatory authorities may not approve the labeling claims that we
believe would be necessary or desirable for the successful commercialization of our product candidates.

As a result of intense competition and technological change in the biotechnical and pharmaceutical industries, the marketplace may not accept our products or product
candidates, and we may not be able to compete successfully against other companies in our industry and achieve profitability.

Many of our competitors have:

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drug products that have already been approved or are in development;

large, well-funded research and development programs in the biotechnical and pharmaceutical fields;

substantially greater financial, technical and management resources, stronger intellectual property positions and greater manufacturing, marketing and sales
capabilities, areas in which we have limited or no experience; and

significantly greater experience than we do in undertaking preclinical testing and clinical trials of new or improved pharmaceutical products and obtaining
required regulatory approvals.

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Consequently, our competitors may obtain FDA, Health Canada and other regulatory approvals for product candidates sooner and may be more successful in manufacturing and
marketing their products than we or our collaborators are.
Our competitors’ existing and future products, therapies and technological approaches will compete directly with the products we seek to develop. Current and prospective
competing products may be more effective than our existing and future products insofar as they may provide greater therapeutic benefits for a specific problem or may offer
easier delivery or comparable performance at a lower cost.

For luxeptinib and APTO-253 in AML, examples of potential competitors include companies that have developed approved or are currently developing inhibitors that directly
target the wild type include AbbVie (IMBRUVICA) and AstraZeneca (CALQUENCE) and Beigene Co., Ltd. (Zanubrutinib).

Others that are developing inhibitors that target the C481S-mutant BTK include Merck (MK-1026), Roche, and Eli Lilly (LY3527727) among others.

For luxeptinib and APTO-253 in AML, examples of potential competitors include companies that have developed, approved or are currently developing non-targeted therapies
include Jazz (VYXEOS), Pfizer (MYLOTARG) and Roche (VENCLEXTA), among others. Others that have developed or are developing highly targeted therapies such as
FLT-3 include Novartis (RYDAPT), Astellas (XOSPATA), Daiichi Sankyo (QUIZARTINIB), Arog (CRENOLANIB), and IDH1 include Agios (TIBSOVO) and Celgene/BMS
(IDHIFA) among others.

Any product candidate that we develop and that obtains regulatory approval must then compete for market acceptance and market share. Our products may not gain market
acceptance among physicians, patients, healthcare payers, insurers, the medical community and other stakeholders. The degree of market acceptance of our product candidates,
if approved for commercial sale, will depend on a number of factors, including:

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efficacy and potential advantages compared to alternative treatments;

the ability to offer our product candidates for sale at competitive prices;

convenience and ease of administration compared to alternative treatments;

the willingness of the target patient population to try new therapies and of physicians to prescribe these therapies;

the strength of marketing and distribution support;

sufficient third-party coverage or reimbursement; and

the prevalence and severity of any side effects.

Further,  any  products  we  develop  may  become  obsolete  or  face  generic  entry  before  we  recover  any  expenses  we  incurred  in  connection  with  the  development  of  these
products. As a result, we may never achieve profitability.

Risks Related to our Intellectual Property

We may be unable to obtain patents to protect our technologies from other companies with competitive products, and patents of other companies could prevent us from
manufacturing, developing or marketing our products.

Patent protection

The patent positions of pharmaceutical and biotechnology companies are uncertain and involve complex legal and factual questions. The USPTO and many other patent offices
in the world have not established a consistent policy regarding the breadth of claims that they will allow in biotechnology patents.

Our  pending  patent  applications  may  not  result  in  issued  patents  and  our  issued  patents  may  not  be  held  valid  and  enforceable  if  challenged.  Competitors  may  be  able  to
circumvent any such issued patents by adoption of a competitive, though non-infringing product or process. Interpretation and evaluation of pharmaceutical or biotechnology
patent  claims  present  complex  and  often  novel  legal  and  factual  questions.  Our  business  could  be  adversely  affected  by  increased  competition  in  the  event  that  any  patent
granted to it is held to be invalid or unenforceable or is inadequate in scope to protect our operations.

Allowable patentable subject matter and the scope of patent protection obtainable may differ between jurisdictions. If a patent office allows broad claims, the number and cost
of patent interference proceedings in the United States, or analogous proceedings in other jurisdictions and the risk of infringement litigation may increase. If it allows narrow
claims, the risk of infringement may decrease, but the value of our rights under our patents, licenses and patent applications may also decrease.

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The scope of the claims in a patent application can be significantly modified during prosecution before the patent is issued. Consequently, we cannot know whether our pending
applications will result in the issuance of patents or, if any patents are issued, whether they will provide us with significant proprietary protection or will be circumvented,
invalidated or found to be unenforceable.

Publication  of  discoveries  in  scientific  or  patent  literature  often  lags  behind  actual  discoveries.  Patent  applications  filed  in  the  United  States  generally  will  be  published  18
months after the filing date unless the applicant certifies that the invention will not be the subject of a foreign patent application. In many other jurisdictions, such as Canada,
patent applications are published 18 months from the priority date. We may not be aware of such literature. Accordingly, we cannot be certain that the named inventors of our
products and processes were the first to invent that product or process or that we were the first to pursue patent coverage for our inventions.

In addition, United States patent laws may change which could prevent or limit us from filing patent applications or patent claims in the United States to protect our products
and technologies or limit the exclusivity periods that are available to patent holders for United States patents. For example, the Leahy-Smith America Invents Act, (the “Leahy-
Smith Act”) was signed into law in 2011 and includes a number of significant changes to United States patent law. These include changes to transition from a “first-to-invent”
system to a “first-to-file” system and to the way issued patents are challenged. These changes may favor larger and more established companies that have more resources to
devote  to  patent  application  filing  and  prosecution.  It  is  not  clear  what,  if  any,  impact  the  Leahy-Smith  Act  will  ultimately  have  on  the  cost  of  prosecuting  our  patent
applications in the United States, our ability to obtain patents in the United States based on our discoveries and our ability to enforce or defend our United States issued patents.

Until  such  time,  if  ever,  that  further  patents  are  issued  to  us,  we  will  rely  upon  the  law  of  trade  secrets  to  the  extent  possible  given  the  publication  requirements  under
international patent treaty laws and/or requirements under foreign patent laws to protect our technology and our products incorporating the technology. In this regard, we have
adopted certain confidentiality procedures. These include: limiting access to confidential information to certain key personnel; requiring all directors, officers, employees and
consultants  and  others  who  may  have  access  to  our  intellectual  property  to  enter  into  confidentiality  agreements  which  prohibit  the  use  of  or  disclosure  of  confidential
information to third parties; and implementing physical security measures designed to restrict access to such confidential information and products. Our ability to maintain the
confidentiality of our technology is crucial to our ultimate possible commercial success. The procedures adopted by us to protect the confidentiality of our technology may not
be effective, third parties may gain access to our trade secrets or our trade secrets or those of our collaborators may be independently discovered by others. Our collaborators,
employees and consultants and other parties may not comply with the terms of their agreements with us, and we might be unable to adequately enforce our rights or obtain
adequate compensation for the damages caused by unauthorized disclosure or use of our trade secrets or know how. Further, by seeking patent protection in various countries, it
is inevitable that a substantial portion of our technology will become available to our competitors, through publication of such patent applications.

Enforcement of intellectual property rights

Protection of the rights revealed in published patent applications can be complex, costly and uncertain. Our commercial success depends in part on our ability to maintain and
enforce our proprietary rights. If third parties engage in activities that infringe our proprietary rights, our management’s focus will be diverted and we may incur significant
costs in asserting our rights. We may not be successful in asserting our proprietary rights, which could result in our patents being held invalid or a court holding that the third
party is not infringing, either of which would harm our competitive position.

Others may design around our patented technology. We may have to participate in interference proceedings declared by the USPTO, European opposition proceedings, or other
analogous proceedings in other parts of the world to determine priority of invention and the validity of patent rights granted or applied for, which could result in substantial cost
and delay, even if the eventual outcome is favorable to us. Our pending patent applications, even if issued, may not be held valid or enforceable.

Our products and product candidates may infringe the intellectual property rights of others, or others may infringe on our intellectual property rights which could increase
our costs.

Our success also depends on avoiding infringement of the proprietary technologies of others. In particular, there may be certain issued patents and patent applications claiming
subject matter which we or our collaborators may be required to license in order to research, develop or commercialize APTO-253 or luxeptinib. In addition, third parties may
assert infringement or other intellectual property claims against us. An adverse outcome in these proceedings could subject us to significant liabilities to third-parties, require
disputed rights to be licensed from third-parties or require us to cease or modify our use of the technology. If we are required to license third-party technology, a license under
such patents and patent applications may not be available on acceptable terms or at all. Further, we may incur substantial costs defending ourselves in lawsuits against charges
of patent infringement or other unlawful use of another’s proprietary technology. We may also need to bring claims against others who we believe are infringing our rights in
order to become or remain competitive and successful. Any such claims can be time consuming and expensive to pursue.

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We may incur substantial cost in defending our intellectual property.

While we believe that our products and technology do not infringe proprietary rights of others, third parties may assert infringement claims in the future and such claims could
be  successful.  Even  if  challenges  are  unsuccessful,  we  could  incur  substantial  costs  in  defending  ourselves  against  patent  infringement  claims  brought  by  others  or  in
prosecuting suits against others. In addition, others may obtain patents that we would need to license, which may not be available to us on reasonable terms. Whether we are
able to obtain a necessary license would depend on the terms offered, the degree of risk of infringement and the need for the patent.

We have licensed important portions of our intellectual property from CG, and are subject to significant obligations under that license agreement.

The Rights we hold under our license agreement with CG are critical to our business. Our luxeptinib program is built around patents exclusively in-licensed from CG, which
permit us to research, develop and commercialize CG-806 worldwide except for the Republic of Korea. Under our agreement with CG, we are subject to significant obligations,
including  diligence  obligations  with  respect  to  development  and  commercialization  activities,  payment  obligations  upon  achievement  of  certain  milestones  and  royalties  on
product sales, as well as other material obligations. CG is eligible for payments upon the achievement of developmental, regulatory and commercial-based milestones, as well
as low single-digit royalties on product sales in all territories outside of the Republic of Korea.

If there is any conflict, dispute, disagreement or issue of non-performance between us and CG regarding our rights or obligations under the license agreements, including any
conflict, dispute or disagreement arising from our failure to satisfy diligence or payment obligations under such agreements, CG may have a right to terminate the license. The
loss of this license agreement could materially and adversely affect our ability to use intellectual property that could be critical to our drug discovery and development efforts,
as well as our ability to enter into future collaboration, licensing and/or marketing agreements for one or more affected drug candidates or development programs.

Our business depends, in part, on our ability to use technology that we have licensed or will in the future license from third parties, including CG, and, if these licenses
were terminated or if we were unable to license additional technology we may need in the future, our business will be adversely affected.

We currently hold licenses for certain technologies that are or may be critical to our current and subsequent product candidates. These include our exclusive license to research,
develop and commercialize luxeptinib worldwide except for the Republic of Korea. The license from CG is subject to termination in the event of a breach by us of the license,
if we fail to cure the breach following notice and the passage of a cure period. We may need to acquire additional licenses in the future to technologies developed by others.
Furthermore, future license agreements may require us to make substantial milestone payments. We may also be obligated to make royalty payments on the sales, if any, of
products resulting from the license. The termination of a license or the inability to license future technologies on acceptable terms may adversely affect our ability to develop or
sell our products.

Legal and Regulatory Risk

Our ability to develop, produce and market our products is subject to extensive government regulation.

Government regulation is a significant factor in the development, production and marketing of our products. Research and development, testing, manufacture, marketing and
sales of pharmaceutical products or related products are subject to extensive regulatory oversight, often in multiple jurisdictions, which may cause significant additional costs
and/or delays in bringing products to market, and in turn, may cause significant losses to investors. The regulations applicable to our product candidates in a given jurisdiction
may change. Even if granted, regulatory approvals may include significant limitations on the uses for which products can be marketed or may be conditioned on the conduct of
post-marketing surveillance studies. Failure to comply with applicable regulatory requirements can, among other things, result in delay in approving or refusal to approve a
product candidate, interruptions of clinical trials or manufacturing, suspension or withdrawal of regulatory approval, warning letters, the imposition of civil penalties or other
monetary payments, product recall or seizure, operating restrictions, injunctions or criminal prosecution. In addition, regulatory agencies many not approve the labeling claims
that are necessary or desirable for the successful commercialization of our product candidates.

Requirements for regulatory approval vary widely from country to country. Whether or not approved in Canada or the United States, regulatory authorities in other countries
must approve a product prior to the commencement of marketing the product in those countries. The time required to obtain any such approval may be longer or shorter than in
Canada or the United States. Approved drugs, as well as their manufacturers, are subject to continuing and ongoing review, and discovery of problems with these products or
the failure to adhere to manufacturing or quality control requirements may result in regulatory restrictions being imposed.

27

 
 
 
 
 
 
 
 
 
 
 
 
 
Current and future legislation may increase the difficulty and cost for us to obtain marketing approval of and commercialize our product candidates and may adversely
affect the prices we may obtain.

In the United States and some foreign jurisdictions, there have been a number of legislative and regulatory changes and proposed changes regarding the healthcare system that
could, among other things, prevent or delay marketing approval of our product candidates, restrict or regulate post approval activities and affect our ability to profitably sell any
products for which we obtain marketing approval.

For example, in March 2010, the Patient Protection and Affordable Care Act, as amended by the Health Care Education Reconciliation Act, or collectively the Affordable Care
Act, was enacted to broaden access to health insurance, reduce or constrain the growth of healthcare spending, enhance remedies against fraud and abuse, add new transparency
requirements for health care and health insurance industries, impose new taxes and fees on the health industry and impose additional health policy reforms. Additionally, the
Drug Supply Chain Security Act, enacted in 2013, imposed new obligations on manufacturers of pharmaceutical products related to product tracking and tracing.

Members of Congress and the Trump Administration have considered legislation to fundamentally change or repeal the Affordable Care Act. While Congress has not passed
repeal legislation to date, the Tax Cuts and Jobs Act (“TCJA”) includes a provision repealing the individual insurance coverage mandate included in the Affordable Care Act,
effective January 1, 2019. Further, President Trump signed an Executive Order directing federal agencies with authorities and responsibilities under the Affordable Care Act to
waive,  defer,  grant  exemptions  from,  or  delay  the  implementation  of  any  provision  of  the  Affordable  Care  Act  that  would  impose  a  fiscal  or  regulatory  burden  on  states,
individuals,  healthcare  providers,  health  insurers,  or  manufacturers  of  pharmaceuticals  or  medical  devices.  On  October  13,  2017,  the  President  signed  an  Executive  Order
terminating  the  cost-sharing  subsidies  that  reimburse  insurers  under  the  Affordable  Care  Act.  Several  state  Attorneys  General  filed  suit  to  stop  the  administration  from
terminating the subsidies, but their request for a restraining order was denied by a federal judge in California on October 25, 2017. In addition, the Centers for Medicare and
Medicaid Services has recently proposed regulations that would give states greater flexibility in setting benchmarks for insurers in the individual and small group marketplaces,
which may have the effect of relaxing the essential health benefits required under the Affordable Care Act for plans sold through such marketplaces. Congress may consider
other  legislation  to  replace  elements  of  the  Affordable  Care  Act.  The  implications  of  the  Affordable  Care  Act,  its  possible  repeal,  any  legislation  that  may  be  proposed  to
replace the Affordable Care Act, or the political uncertainty surrounding any repeal or replacement legislation for our business and financial condition, if any, are not yet clear.

We expect ongoing initiatives in the United States and internationally to increase pressure on drug pricing. Regulations that mandate price controls and limitations on patient
access  to  products  or  establish  prices  paid  by  government  entities  or  programs  may  impact  product  candidates  that  we  may  successfully  develop.  Pharmaceutical  product
pricing is subject to enhanced government and public scrutiny and calls for reform. Some U.S. states have implemented, and other U.S. states are considering, pharmaceutical
price controls or patient access constraints under the Medicaid program, and some U.S. states are considering price-control regimes that would apply to broader segments of
their  populations  that  are  not  Medicaid  eligible.  Efforts  by  government  officials  or  legislators  to  implement  measures  to  regulate  prices  or  payments  for  pharmaceutical
products, including legislation on drug importation, could have an adverse effect on anticipated revenues from product candidates that we may successfully develop and for
which we may obtain regulatory approval and may affect our overall financial condition and ability to develop drug candidates.

Legislative and regulatory proposals have also been made to expand post approval requirements and restrict sales and promotional activities for pharmaceutical products in the
US. Any healthcare reforms enacted in the future may, like the Affordable Care Act, be phased in over a number of years but, if enacted, could reduce our revenue, increase our
costs, or require us to revise the ways in which we conduct business or put us at risk for loss of business. We are not sure whether additional legislative changes will be enacted,
or whether the current regulations, guidance or interpretations will be changed, or what the impact of such changes on our business, if any, may be.

In Canada, the Patented Medicine Prices Review Board (“PMPRB”) has jurisdiction to control prices of patented medicines that are considered excessive. Recent changes to
the regulations governing the PMPRB are intended to lower the prices of patented medicines even further. The PMPRB’s jurisdiction could extend to any of our drug products
that are approved in Canada and protected under Canadian patents, with an adverse effect on the prices that we would otherwise obtain for these drugs in the relevant market.

Coverage and adequate reimbursement may not be available for our product candidates, which could make it difficult for us to sell our products profitably.

Market acceptance and sales of any drug candidates that we develop will depend in part on the extent to which reimbursement for these products and related treatments will be
available from third party payors, including government health administration authorities and private health insurers. Third party payors decide which drugs they will pay for
and  establish  reimbursement  levels.  Third  party  payors  often  rely  upon  Medicare  coverage  policy  and  payment  limitations  in  setting  their  own  reimbursement  policies.
However, decisions regarding the extent of coverage and amount of reimbursement to be provided for each of our drug candidates will be made on a plan by plan basis. One
payor’s  determination  to  provide  coverage  for  a  product  does  not  assure  that  other  payors  will  also  provide  coverage,  and  adequate  reimbursement,  for  the  product.
Additionally, a third party payor’s decision to provide coverage for a drug does not imply that an adequate reimbursement rate will be approved. Each plan determines whether
or not it will provide coverage for a drug, what amount it will pay the manufacturer for the drug, and on what tier of its formulary the drug will be placed. The position of a
drug on a formulary generally determines the copayment that a patient will need to make to obtain the drug and can strongly influence the adoption of a drug by patients and
physicians. Patients who are prescribed treatments for their conditions and providers performing the prescribed services generally rely on third party payors to reimburse all or
part of the associated healthcare costs. Patients are unlikely to use our products unless coverage is provided and reimbursement is adequate to cover a significant portion of the
cost of our products. 

28

 
 
 
 
 
 
 
 
 
 
 
 
A primary trend in the U.S. healthcare industry and elsewhere is cost containment. Third party payors have attempted to control costs by limiting coverage and the amount of
reimbursement for particular medications. We cannot be sure that coverage and reimbursement will be available for any product that we commercialize and, if reimbursement is
available,  what  the  level  of  reimbursement  will  be.  Inadequate  coverage  and  reimbursement  may  impact  the  demand  for,  or  the  price  of,  any  product  for  which  we  obtain
marketing approval. If coverage and adequate reimbursement is not available, or is available only to limited levels, we may not be able to successfully commercialize any drug
candidates that we develop.

Additionally, there have been a number of legislative and regulatory proposals to change the healthcare system in the United States and in some foreign jurisdictions, including
Canada, that could affect our ability to sell any future drugs profitably. These legislative and regulatory changes may negatively impact the reimbursement for any future drugs,
following approval.

We  are  subject  to  U.S.  and  Canadian  healthcare  laws  and  regulations,  which  could  expose  us  to  criminal  sanctions,  civil  penalties,  contractual  damages,  reputational
harm, fines, disgorgement, exclusion from participation in government healthcare programs, curtailment or restricting of our operations and diminished profits and future
earnings.

Healthcare providers, physicians and others will play a primary role in the recommendation and prescription of any products for which we obtain marketing approval. Our
future arrangements with healthcare providers, patients and third party payors could expose us to broadly applicable U.S. and Canadian laws and regulations relating to fraud
abuse  and  healthcare  more  generally  that  may  constrain  the  business  or  financial  arrangements  and  collaborative  partners  through  which  we  market,  sell  and  distribute  any
products for which we obtain marketing approval.

Efforts  to  ensure  that  our  collaborations  with  third  parties,  and  our  business  generally,  will  comply  with  applicable  U.S.  and  Canadian  healthcare  laws  and  regulations  will
involve substantial costs. It is possible that governmental authorities will conclude that our business practices may not comply with current or future statutes, regulations or case
law involving applicable fraud and abuse or other healthcare laws and regulations. If our operations are found to be in violation of any of these laws or any other governmental
laws and regulations that may apply to us, we may be subject to significant civil, criminal and administrative penalties, damages, fines, imprisonment, exclusion of products
from  government  funded  healthcare  programs,  contractual  damages,  reputational  harm,  disgorgement,  curtailment  or  restricting  of  our  operations,  any  of  which  could
substantially disrupt our operations and diminish our profits and future earnings. If any of the physicians or other providers or entities with whom we expect to do business is
found not to be in compliance with applicable laws, they may be subject to criminal, civil or administrative sanctions, including exclusions from government funded healthcare
programs. The risk of our being found in violation of these laws is increased by the fact that 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.

If product liability, clinical trial liability or environmental liability claims are brought against us or we are unable to obtain or maintain product liability, clinical trial or
environmental liability insurance, we may incur substantial liabilities that could reduce our financial resources.

The clinical testing and commercial use of pharmaceutical products involves significant exposure to product liability, clinical trial liability, environmental liability and other
risks that are inherent in the testing, manufacturing and marketing of our products. These liabilities, if realized, could have a material adverse effect on our business, results of
operations and financial condition.

We have obtained limited product liability insurance coverage for our clinical trials on humans; however, our insurance coverage may be insufficient to protect us against all
product liability damages. Regardless of merit or eventual outcome, liability claims may result in decreased demand for a future product, injury to reputation, withdrawal of
clinical trial volunteers, loss of revenue, costs of litigation, distraction of management and substantial monetary awards to plaintiffs. Additionally, if we are required to pay a
product liability claim, we may not have sufficient financial resources to complete development or commercialization of any of our product candidates and our business and
results of operations will be adversely affected. In general, insurance will not protect us against some of our own actions, such as negligence.

29

 
 
 
 
 
 
 
 
 
 
As our development activities progress towards the commercialization of product candidates, our liability coverage may not be adequate, and we may not be able to obtain
adequate product liability insurance coverage at a reasonable cost, if at all. Even if we obtain product liability insurance, our financial position may be materially adversely
affected by a product liability claim. A product liability claim could also significantly harm our reputation and delay market acceptance of our product candidates. Additionally,
product recalls may be issued at the direction of the FDA, other government agencies or other companies having regulatory control for pharmaceutical sales. If a product recall
occurs in the future, such a recall could adversely affect our business, financial condition or reputation.

If we fail to comply with environmental, health and safety laws and regulations, we could become subject to fines or penalties or incur costs that could have a material
adverse effect on the success of our business.

We are subject to numerous environmental, health and safety laws and regulations, including those governing laboratory procedures and the handling, use, storage, treatment
and  disposal  of  hazardous  materials  and  wastes.  Our  operations  involve  the  use  of  hazardous  and  flammable  materials,  including  chemicals  and  radioactive  and  biological
materials. Our operations also produce hazardous waste products. We generally contract with third parties for the disposal of these materials and wastes. We cannot eliminate
the risk of contamination or injury from these materials. In the event of contamination or injury resulting from our use of hazardous materials, we could be held liable for any
resulting damages, and any liability could exceed our resources. We also could incur significant costs associated with civil or criminal fines and penalties.

Although we maintain workers’ compensation insurance to cover us for costs and expenses we may incur due to injuries to our employees resulting from the use of hazardous
materials, this insurance may not provide adequate coverage against potential liabilities. We do not maintain insurance for environmental liability or toxic tort claims that may
be asserted against us in connection with our storage or disposal of biological, hazardous or radioactive materials.

In addition, we may incur substantial costs in order to comply with current or future environmental, health and safety laws and regulations. These current or future laws and
regulations may impair our research, development or production efforts. Failure to comply with these laws and regulations also may result in substantial fines, penalties or other
sanctions.

We may be unable to obtain partnerships for our product candidates, which could curtail future development and negatively affect our share price. In addition, our partners
might not satisfy their contractual responsibilities or devote sufficient resources to our partnership.

Our strategy for the research, development and commercialization of our products requires entering into various arrangements with corporate collaborators, licensors, licensees
and others, and our commercial success is dependent upon these outside parties performing their respective contractual responsibilities. The amount and timing of resources that
such third parties will devote to these activities may not be within our control. These third parties may not perform their obligations as expected and our collaborators may not
devote adequate resources to our programs. In addition, we could become involved in disputes with our collaborators, which could result in a delay or termination of the related
development programs or result in litigation. We intend to seek additional collaborative arrangements to develop and commercialize some of our products. We may not be able
to negotiate collaborative arrangements on favorable terms, or at all, in the future, and our current or future collaborative arrangements may not be successful.

If  we  cannot  negotiate  collaboration,  license  or  partnering  agreements,  we  may  never  achieve  profitability  and  we  may  not  be  able  to  continue  to  develop  our  product
candidates. Continuing Phase 1a/b, and commencing Phase 2 and Phase 3 clinical trials for luxeptinib and APTO-253 would require significant amounts of funding and such
funding may not be available to us.

Risks Related to Our Common Shares

Our share price has been and is likely to continue to be volatile and an investment in our Common Shares could suffer a decline in value.

You should consider an investment in our Common Shares as risky and invest only if you can withstand a significant loss and wide fluctuations in the market value of your
investment. The market price of our Common Shares has been highly volatile and is likely to continue to be volatile. This leads to a heightened risk of securities litigation
pertaining to such volatility. Factors affecting our Common Share price include but are not limited to:

·

·

·

·

the progress of our pre-clinical and clinical trials;

our ability to obtain partners and collaborators to assist with the future development of our products;

general market conditions;

announcements of technological innovations or new product candidates by us, our collaborators or our competitors;

30

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
·

·

·

·

·

·

·

·

published reports by securities analysts;

developments in patent or other intellectual property rights;

the cash and investments held by us and our ability to secure future financing;

our ability to raise additional capital;

public concern as to the safety and efficacy of drugs that we and our competitors develop;

shareholder interest in our Common Shares;

low liquidity in the daily trading volume of our Common Shares; and

our ability to continue as a going concern.

Future sales of our Common Shares by us or by our existing shareholders could cause our share price to fall.

The issuance of Common Shares by us could result in significant dilution in the equity interest of existing shareholders and adversely affect the market price of our Common
Shares. Sales by existing shareholders of a large number of our Common Shares in the public market and the issuance of Common Shares in connection with strategic alliances,
or the perception that such additional sales could occur, could cause the market price of our Common Shares to decline and have an undesirable impact on our ability to raise
capital.

We are susceptible to stress in the global economy and therefore, our business may be affected by the current and future global financial conditions.

If the increased level of volatility and market turmoil that have marked recent years continue, our operations, business, financial condition and the trading price of our Common
Shares  could  be  materially  adversely  affected.  Furthermore,  general  economic  conditions  may  have  a  great  impact  on  us,  including  our  ability  to  raise  capital,  our
commercialization opportunities and our ability to establish and maintain arrangements with others for research, manufacturing, product development and sales.

An active trading market in our Common Shares may not be sustained.

Our Common Shares are listed for trading on the Nasdaq Capital Market and the Toronto Stock Exchange. However, an active trading market in our Common Shares on the
stock exchanges may not be sustained and we may not be able to maintain our listings.

Certain Canadian laws could delay or deter a change of control.

Limitations  on  the  ability  to  acquire  and  hold  our  Common  Shares  may  be  imposed  by  the  Competition  Act  in  Canada.  This  legislation  permits  the  Commissioner  of
Competition of Canada to review any acquisition of a significant interest in us. This legislation grants the Commissioner jurisdiction to challenge such an acquisition before the
Canadian Competition Tribunal if the Commissioner believes that it would, or would be likely to, result in a substantial lessening or prevention of competition in any market in
Canada. The Investment Canada Act subjects an acquisition of control of a company by a non-Canadian to government review if the value of our assets, as calculated pursuant
to the legislation, exceeds a threshold amount. A reviewable acquisition may not proceed unless the relevant minister is satisfied that the investment is likely to result in a net
benefit to Canada. Any of the foregoing could prevent or delay a change of control and may deprive or limit strategic opportunities for our shareholders to sell their shares.

The exercise of all or any number of outstanding stock options, the award of any additional options, restricted stock units or other stock-based awards or any issuance of
shares to raise funds or acquire a business may dilute your Common Shares.

We have in the past and may in the future grant to some or all of our directors, officers and employees options to purchase our Common Shares and other stock-based awards as
non-cash incentives to those persons. The issuance of any equity securities could, and the issuance of any additional shares will, cause our existing shareholders to experience
dilution of their ownership interests.

Any additional issuance of shares or a decision to acquire other businesses through the sale of equity securities may dilute our investors’ interests, and investors may suffer
dilution in their net book value per share depending on the price at which such securities are sold. Such issuance may cause a reduction in the proportionate ownership and
voting power of all other shareholders. The dilution may result in a decline in the price of our Common Shares or a change in control.

We do not expect to pay dividends for the foreseeable future.

We have not paid any cash dividends to date and we do not intend to declare dividends for the foreseeable future, as we anticipate that we will reinvest future earnings, if any, in
the development and growth of our business. Therefore, investors will not receive any funds unless they sell their Common Shares, and shareholders may be unable to sell their
shares on favorable terms or at all. We cannot assure you of a positive return on investment or that you will not lose the entire amount of your investment in our Common
Shares. Prospective investors seeking or needing dividend income or liquidity should not purchase our Common Shares.

31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
General Risks

It may be difficult for non-Canadian investors to obtain and enforce judgments against us because of our Canadian incorporation and presence.

We are a corporation existing under the laws of Canada. Some of our directors and officers, and many of the experts named in this Annual Report on Form 10-K, are residents
of  Canada,  and  all  or  a  substantial  portion  of  their  assets,  and  a  substantial  portion  of  our  assets,  are  located  outside  the  United  States.  Consequently,  although  we  have
appointed an agent for service of process in the United States, it may be difficult for holders of our shares who reside in the United States to effect service within the United
States upon our directors and officers and experts who are not residents of the United States. It may also be difficult for holders of our shares who reside in the United States to
realize in the United States upon judgments of courts of the United States predicated upon our civil liability and the civil liability of our directors, officers and experts under the
United States federal securities laws. Investors should not assume that Canadian courts (i) would enforce judgments of United States courts obtained in actions against us or our
directors, officers or experts predicated upon the civil liability provisions of the United States federal securities laws or the securities or “blue sky” laws of any state within the
United States or (ii) would enforce, in original actions, liabilities against us or our directors, officers or experts predicated upon the United States federal securities laws or any
such state securities or “blue sky” laws. In addition, we have been advised by our Canadian counsel that in normal circumstances, only civil judgments and not other rights
arising from United States securities legislation are enforceable in Canada and that the protections afforded by Canadian securities laws may not be available to investors in the
United States.

We are likely a “passive foreign investment company” which may have adverse United States federal income tax consequences for United States shareholders.

United States investors in our Common Shares should be aware that we believe we are classified as a passive foreign investment company (“PFIC”) during the tax year ended
December 31, 2020, and based on the nature of our business, the projected composition of our gross income and the projected composition and estimated fair market value of
our assets, we expect to be a PFIC for the year ending December 31, 2021, and may be a PFIC in subsequent tax years. If the Company is a PFIC for any year during a United
States shareholder’s holding period, then such United States shareholder generally will be required to treat any gain realized upon a disposition of Common Shares, or any so-
called “excess distribution” received on its Common Shares, as ordinary income, and to pay an interest charge on a portion of such gain or distributions, unless the shareholder
makes  a  timely  and  effective  “qualified  electing  fund”  election  (“QEF  election”)  or  a  “mark-to-market”  election  with  respect  to  the  Common  Shares.  A  United  States
shareholder who makes a QEF election generally must report on a current basis its share of the Company’s net capital gain and ordinary earnings for any year in which the
Company is a PFIC, whether or not the Company distributes any amounts to its shareholders. However, United States shareholders should be aware that we do not intend to
satisfy record keeping requirements that apply to a qualified electing fund, and we do not intend to supply United States shareholders with information that such United States
shareholders require to report under the QEF election rules, in the event that we are a PFIC and a United States shareholder wishes to make a QEF election. Thus, United States
shareholders should assume that they will not be able to make a QEF election with respect to their Common Shares. A United States shareholder who makes the mark-to-
market election generally must include as ordinary income each year the excess of the fair market value of the Common Shares over the taxpayer’s basis therein. Each United
States  shareholder  should  consult  its  own  tax  advisor  regarding  the  United  States  federal,  United  States  local,  and  foreign  tax  consequences  of  the  PFIC  rules  and  the
acquisition, ownership, and disposition of our Common Shares.

Any failure to maintain an effective system of internal controls may result in material misstatements of our consolidated financial statements or cause us to fail to meet our
reporting obligations or fail to prevent fraud; and in that case, our shareholders could lose confidence in our financial reporting, which would harm our business and
could negatively impact the price of our Common Shares.

Section 404(a) of the Sarbanes-Oxley Act of 2002 requires that our management assess and report annually on the effectiveness of our internal control over financial reporting
and identify any material weaknesses in our internal control over financial reporting.

Effective internal controls are necessary for us to provide reliable financial reports and prevent fraud. If we fail to maintain an effective system of internal controls, we might
not be able to report our financial results accurately or prevent fraud; and in that case, our shareholders could lose confidence in our financial reporting, which would harm our
business and could negatively impact the price of our Common Shares. While we believe that we have sufficient personnel and review procedures to allow us to maintain an
effective  system  of  internal  controls,  we  cannot  assure  you  that  we  will  not  experience  potential  material  weaknesses  in  our  internal  control.  Even  if  we  conclude  that  our
internal control over financial reporting provides reasonable assurance regarding the reliability of financial reporting and the preparation of consolidated financial statements
for  external  purposes  in  accordance  with  US  GAAP,  because  of  its  inherent  limitations,  internal  control  over  financial  reporting  may  not  prevent  or  detect  fraud  or
misstatements. Failure to implement required new or improved controls, or difficulties encountered in their implementation, could harm our results of operations or cause us to
fail to meet our future reporting obligations.

32

 
 
 
 
 
 
 
 
 
 
If we fail to timely achieve and maintain the adequacy of our internal control over financial reporting, we may not be able to produce reliable financial reports or help prevent
fraud. Our failure to achieve and maintain effective internal control over financial reporting could prevent us from complying with our reporting obligations on a timely basis,
which could result in the loss of investor confidence in the reliability of our consolidated financial statements, harm our business and negatively impact the trading price of our
Common Shares.

Prior to December 31, 2018, we were a foreign private issuer and were therefore not subject to certain United States securities law disclosure requirements that apply to a
domestic United States issuer, which may limit the historical information publicly available to our shareholders.

As a foreign private issuer prior to December 31, 2018, we were exempt from certain rules under the Exchange Act that impose disclosure requirements as well as procedural
requirements for proxy solicitations under Section 14 of the Exchange Act. In addition, our officers, directors and principal shareholders were exempt from the reporting and
“short-swing” profit recovery provisions of Section 16 of the Exchange Act. Moreover, we were not required to file periodic reports and financial statements with the SEC as
frequently or as promptly as a company that files as a domestic issuer whose securities are registered under the Exchange Act, nor were we generally required to comply with
the SEC’s Regulation Fair Disclosure, which restricts the selective disclosure of material non-public information. For as long as we were a “foreign private issuer” or an eligible
Canadian  issuer  under  the  Multijurisdictional  Disclosure  System,  we  filed  our  annual  financial  statements  on  Form  20-F,  or  on  Form  40-F,  respectively,  and  furnished  our
quarterly updates on Form 6-K to the SEC. However, the information we filed or furnished was not the same as the information required in annual and quarterly reports on
Form 10-K or Form 10-Q for United States domestic issuers. Accordingly, there may be less historical information publicly available concerning us than there is for a company
that has filed as a domestic issuer for longer.

Data security incidents and privacy breaches could result in important remediation costs, increased cyber security costs, litigation and reputational harm.

Cyber security incidents can result from deliberate attacks or unintentional events. Cyber-attacks and security breaches could include unauthorized attempts to access, disable,
improperly modify or degrade the Company’s information, systems and networks, the introduction of computer viruses and other malicious codes and fraudulent “phishing”
emails  that  seek  to  misappropriate  data  and  information  or  install  malware  onto  users’  computers.  Cyber-attacks  in  particular  vary  in  technique  and  sources,  are  persistent,
frequently change and are increasingly more targeted and difficult to detect and prevent against. Our network security and data recovery measures and those of third parties
with which we contract, may not be adequate to protect against cyber-attacks.

Disruptions due to cyber security incidents could adversely affect our business. In particular, a cyber security incident could result in the loss or corruption of data from our
research  and  development  activities,  including  clinical  trials,  which  may  cause  significant  delays  to  some  or  all  of  our  clinical  programs.  Also,  our  trade  secrets,  including
unpatented know how, technology and other proprietary information could be disclosed to competitors further to a breach, which would harm our business and competitive
position. We expect that risks and exposures related to cyber security attacks will remain high for the foreseeable future due to the rapidly evolving nature and sophistication of
these threats. While we have invested in the protection of data and information technology, there can be no assurance that our efforts to implement adequate security measures
would be sufficient to protect us against cyber-attacks.

We must successfully upgrade and maintain our information technology systems.

We rely on various information technology systems to manage our operations. There are inherent costs and risks associated with maintaining, modifying and/or changing these
systems and implementing new systems, including potential disruption of our internal control structure, substantial capital expenditures, additional administration and operating
expenses, retention of sufficiently skilled personnel to implement and operate its systems, demands on management time and other risks and costs of delays or difficulties in
transitioning  to  new  systems  or  of  integrating  new  systems  into  our  current  systems.  In  addition,  our  information  technology  system  implementations  may  not  result  in
productivity  improvements  at  a  level  that  outweighs  the  costs  of  implementation,  or  at  all.  The  implementation  of  new  information  technology  systems  may  also  cause
disruptions in our business operations and have an adverse effect on our business, prospects, financial condition and operating results.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

33

 
 
 
 
 
 
 
 
 
 
 
 
ITEM 2. PROPERTIES

We lease approximately 7,309 square feet of office space and 2,168 square feet of lab space in San Diego, California. The lease for the office space expires on March 31, 2023,
and can be extended for an additional 5 year period. The lease for our lab space expires on February 28, 2022. We lease approximately 2,078 square feet of office space in
Toronto, Ontario, Canada. The lease for this location expires on June 30, 2023, with an option to renew for another five-year period. We believe that our facilities are sufficient
to meet our needs and that suitable additional space will be available as and when needed.

ITEM 3. LEGAL PROCEEDINGS

We know of no material pending legal proceedings to which our company or subsidiaries is a party or of which any of our properties, or the properties of our subsidiaries, is the
subject. However, from time to time, we may be subject to various pending or threatened legal actions and proceedings, including those that arise in the ordinary course of our
business.  Such matters are subject to many uncertainties and to outcomes that are not predictable with assurance and that may not be known for extended periods of time.

ITEM 4. MINE SAFETY DISCLOSURES

None.

PART II.

ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY
SECURITIES

Our Common Shares are currently traded on The Nasdaq Capital Market under the symbol “APTO” and the Toronto Stock Exchange under the symbol “APS”.

As of March 23, 2021, there were approximately 32 shareholders of record of our Common Shares, which included Cede & Co., a nominee for Depository Trust Company, or
DTC, and CDS & Co., a nominee for The Canadian Depository for Securities Ltd., or CDS. Common shares that are held by financial institutions as nominees for beneficial
owners are deposited into participant accounts at either DTC or CDS, and are considered to be held of record by Cede & Co. or CDS & Co., each as one shareholder.

We currently intend to retain all future earnings, if any, for the operation and expansion of our business and, therefore, do not anticipate declaring or paying cash dividends on
our Common Shares in the foreseeable future.

Repurchases of Equity Securities

There were no repurchases of equity securities during the fourth quarter of 2020.

ITEM 6. SELECTED FINANCIAL DATA

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and have therefore omitted the information required by this Item 6.

ITEM 7 - MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This discussion contains forward-looking statements that involve risks and uncertainties. When reviewing the discussion below, you should keep in mind the substantial risks
and uncertainties that impact our business. In particular, we encourage you to review the risks and uncertainties described in “Risk Factors” in Part I, Item 1A in this Annual
Report on Form 10-K. These risks and uncertainties could cause actual results to differ materially from those projected or implied by our forward-looking statements contained
in this report. These forward-looking statements are made as of the date of this management’s discussion and analysis, and we do not intend, and do not assume any obligation,
to update these forward-looking statements, except as required by law.

All amounts are expressed in United States dollars unless otherwise stated.

34

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OVERVIEW

Aptose  is  a  science-driven  biotechnology  company  advancing  first-in-class  targeted  agents  to  treat  life-threatening  cancers,  such  as  AML,  high-risk  MDS,  CLL  and  other
hematologic malignancies. Based on insights into the genetic and epigenetic profiles of certain cancers and patient populations, Aptose is building a pipeline of novel oncology
therapies directed at dysregulated processes and signaling pathways. Aptose is developing targeted medicines for precision treatment of these diseases to optimize efficacy and
quality of life by minimizing the side effects associated with conventional therapies. We currently have in development two molecules: luxeptinib (CG-806) and APTO-253,
both being evaluated for safety, tolerability, pharmacokinetics and signals of efficacy in Phase 1 clinical trials. Each molecule is described below.

Luxeptinib  is  an  orally  administered,  highly  potent  first-in-class  FLT3/BTK  inhibitor  that  selectively  targets  defined  clusters  of  kinases  that  are  operative  in  hematologic
malignancies.  This  mutationally  agnostic  small  molecule  anticancer  agent  is  currently  being  evaluated  in  a  Phase  1a/b  study  for  the  treatment  of  patients  having  B-cell
malignancies including classic CLL, SLL and certain NHL that are resistant/refractory/intolerant to other therapies. In addition, Aptose received IND allowance and initiated
patient dosing in a Phase 1a/b study to develop luxeptinib for the treatment of patients with R/R AML, including the emerging populations resistant to FLT3 inhibitors. In this
trial  of  patients  with  R/R  AML,  the  luxeptinib  starting  dose  of  450  mg  BID  was  selected  because  the  plasma  from  B-cell  cancer  patients  at  that  dose  completely  inhibited
phospho-FLT3, suggesting that this starting dose might be active in the AML patient population, and that dose escalation is planned to identify an optimal dose for treating a
breadth of AML patients. It is important to note that luxeptinib now is undergoing formal clinical development in both lymphoid and myeloid hematologic malignancies.

APTO-253 is a first-in-class small molecule therapeutic agent that clinically inhibits expression of the MYC oncogene without causing, to date, general myelosuppression of
the  bone  marrow.  The  MYC  oncogene  is  overexpressed  across  many  hematologic  cancers,  including  AML  and  certain  B  cell  malignancies,  as  well  as  certain  solid  tumor
indications. MYC acts as a transcription factor that regulates cell growth, proliferation, differentiation and apoptosis, and overexpression of MYC amplifies new sets of genes to
promote survival of cancer cells. APTO-253 suppresses expression of the MYC oncogene in AML cells and depletes those cells of the MYC oncoprotein, leading to apoptotic
cell death. APTO-253 is currently being evaluated in a Phase 1a/b study for the treatment of patients with R/R AML and high-risk MDS. APTO-253 may serve as a safe and
effective MYC inhibitor for AML/MDS patients that combines well with other agents and does not significantly impact the normal bone marrow.

Impact of COVID 19 on our Research Programs:

We  are  advancing  first-in-class  targeted  agents  to  treat  life-threatening  cancers  that,  in  most  cases,  are  not  elective  for  patients  and  require  immediate  treatment.  However,
COVID-19  has  caused  global  economic  and  social  disruptions  that  could  adversely  affect  our  ongoing  or  planned  research  and  development  and  clinical  trial  activities
including enrollment of patients in our ongoing clinical trials, collection and analysis of patient data and eventually, the reporting of top-line results from our trials.

Our  team  proactively  addressed  these  new  challenges  swiftly  and  appropriately,  implementing  safeguards  and  procedures  to  ensure  both  the  safety  of  our  employees  and
stakeholders, and accommodate the potential challenges due to COVID-19. Aptose was early in directing its employees to work-from-home and provided the tools to minimize
productivity disruptions. Our clinical operations team reached out to active and future clinical sites to determine their needs and challenges and assist where possible, including
virtual monitoring of patients, which reduces patients’ visits. We also have contacted our drug manufacturers to identify any potential supply chain disruptions and are adjusting
accordingly. During the early part of the first quarter of 2020, we began to carefully monitor the potential impact of COVID-19, and on a regular basis, we communicated with
investigators at our clinical sites to gain an evolving understanding of competing COVID-19 related activities and clinical trial related activities.

In the beginning of April 2020, we learned that some of our larger clinical sites that are impacted by COVID-19 may either postpone or face delays in the enrollment of patients
on all on-going clinical trials due to a number of factors, including the re-allocation of resources and to avoid clinical trial patients being exposed to COVID-19. Such measures
taken at the clinical sites could lead to a slowdown in the enrollment of patients on our trials at these sites. To minimize the impact of COVID-19, we focused efforts on our
other larger clinical sites and regional cancer care sites that are not/less impacted by COVID-19 to recruit patients into the fourth cohort. While it is difficult to estimate the
duration and impact of COVID-19 on the larger clinical sites and regional cancer care sites, as of the date of this report, we have not experienced and do not foresee material
delays to the enrollment of patients or timelines for the luxeptinib Phase 1a/b B-cell malignancy trial due to the variety of clinical sites that we have actively recruited for this
trial. APTO-253, which is administered intravenously, requires the need for hospital / clinical site resources to assist and monitor patients during each infusion and based on the
current conditions caused by COVID-19, future enrollment of patients on this trial is likely to be negatively impacted.

35

 
 
 
 
 
 
 
 
 
 
 
 
PROGRAM UPDATES

Luxeptinib (CG-806)

Indication and Clinical Trials:

Luxeptinib  is  being  developed  with  the  intent  to  deliver  the  agent  as  an  oral  therapeutic  for  the  treatment  of  R/R  AML  and  for  the  treatment  of  a  spectrum  of  B  cell
malignancies (including but not limited to CLL, SLL and NHL).

On March 25, 2019, we announced that the FDA granted Aptose IND allowance to initiate its Phase 1a/b clinical trial for luxeptinib. The clinical trial is a multicenter, open
label,  dose-escalation  study  with  additional  optional  expansion  cohorts  to  assess  the  safety,  tolerability,  pharmacokinetics  and  pharmacodynamic  effects,  and  prelimnary
efficacy of luxeptinib in patients with CLL, SLL or NHL. In this study, luxeptinib is administered in gelatin capsules twice daily (BID during a 28-day cycle.

As of the date of this report, we have initiated thirty clinical sites for the Phase 1a/b trial in patients with CLL/SLL or NHL which include specialty regional cancer care centers
as well as large hospitals and key academic institutions. As of the date of this report, we have completed the first, second, third and fourth dose levels (150 mg, 300 mg, 450 mg
and 600 mg BID, respectively). Cohort 5 (750mg) enrollment is ongoing. Under an FDA-approved accelerated titration protocol, only one patient was required at each of the
first two dose levels, followed by three patients at each dose level thereafter. Intra-patient dose escalation is allowed if the higher dose is safe in three or more patients, and
additional patients may be enrolled at dose levels previously declared safe. To date, we have reported that among enrolled patients with an array of B-cell malignancies, three
classic CLL patients have received luxeptinib and all three demonstrated inhibition of phospho-BTK and “on-target” lymphocytosis and modest tumor reductions in different
tumor types, indicating target engagement and pharmacologic activity of luxeptinib. As luxeptinib moves from low/intermediate dose levels and into the higher dose levels, it is
hoped that an optimal dose can be selected that demonstrates formal clinical responses without excessive toxicity.

We are also advancing luxeptinib into myeloid malignancies, with an initial focus on AML, in a separate Phase 1a/b trial. On June 29, 2020, we announced that we had received
allowance from the FDA to proceed into a study in R/R AML with a starting dose of 450 mg BID, and subsequently on October 19, 2020, announced that we had initiated
dosing of the first patient with AML. As of the date of this report we have initiated six clinical sites for the Phase 1a/b trial and dosing continues at the 600 mg dose cohort.

The  clinical  trial  is  a  multicenter,  open  label,  dose-escalation  study  with  additional  optional  expansion  cohorts  to  assess  the  safety,  tolerability,  pharmacokinetics  and
pharmacodynamic effects, and preliminary efficacy of luxeptinib in patients with R/R AML. In this study, luxeptinib is administered in gelatin capsules BID during a 28-day
cycle. Our strategy was to identify a starting dose of luxeptinib that we believe could be therapeutically active in critically ill patients with R/R AML. In our ongoing Phase
1a/b study in patients with CLL and other B-cell malignancies, 450 mg BID luxeptinib delivered plasma levels potently inhibited phospho-FLT3 in a plasma inhibitory activity
(PIA) reporter cell assay, suggesting that the 450 mg BID dose may be active in patients with AML. Aptose plans to dose escalate beyond the 450 mg BID dose level, provided
the 450 mg BID dose level is safe and well tolerated in R/R AML patients. Based on strong preclinical evidence of luxeptinib’s activity against AML – including demonstration
of mutation-agnostic and genotype-agnostic potency, particularly compared against other FLT3 inhibitors, and its ability to safely cure AML in murine leukemia models – we
believe that luxeptinib may offer hope to the fragile and difficult-to-treat AML patient population. The FDA has granted orphan drug designation to luxeptinib for the treatment
of patients with AML. Orphan drug designation is granted by the FDA to encourage companies to develop therapies for the treatment of diseases that affect fewer than 200,000
individuals in the United States. Orphan drug status provides research and development tax credits, an opportunity to obtain grant funding, exemption from FDA application
fees and other benefits. The orphan drug designation also provides us with seven additional years of marketing exclusivity in this indication.

Manufacturing:

During fiscal years 2017 and 2018, we created a scalable chemical synthetic route for the manufacture of luxeptinib drug substance and have scaled the manufacture of API
(active pharmaceutical ingredient, or drug substance) to multi-kg levels, we completed the manufacture of a multi-kg batch of API under GMP conditions as our API supply for
our first-in-human clinical trials, and we manufactured under GMP conditions two dosage strengths of capsules to serve as our clinical supply in those human studies. During
fiscal 2019 and 2020, we completed successful manufacture of multiple batches of API and drug product, and planned numerous GMP production campaigns to supply the
ongoing  trial  and  planned  trials  into  the  future.  To  date  we  have  been  able  to  manufacture  API  and  capsules  to  support  clinical  supplies  under  GMP  conditions.  We  are
continuing our manufacturing campaigns in the current 2021 fiscal period and continue scale-up and tech transfer activities to support additional manufacturing capacity for the
ongoing and planned clinical trials of luxeptinib. Additional research and development funds are being utilized to support exploratory formulation studies in an ongoing effort
to craft a superior formulation for later stage development of luxeptinib.

36

 
 
 
 
 
 
 
 
 
 
 
 
Preclinical Program Updates:

We have completed several non-clinical studies that demonstrate the highly differentiated profile of luxeptinib. Key studies that have been presented at scientific forums are as
follows:

·

·

·

·

·

·

On April 15, 2018, at the 2018 Annual Meeting of the American Association for Cancer Research (“AACR”), we presented with the OHSU Knight Cancer Institute
preclinical data demonstrating that luxeptinib, a pan-FLT3/pan-BTK inhibitor, demonstrates broader activity and superior potency to other FLT3 and BTK inhibitors
against primary bone marrow samples from patients with hematologic malignancies. We also presented preclinical data demonstrating that luxeptinib targets multiple
pathways to kill diverse subtypes of AML and B-cell malignancies in vitro.

On June 15, 2018, at the 23rd Congress of the European Hematology Association (“EHA”), we presented, during a poster presentation, preclinical data demonstrating
a unique binding mode of luxeptinib to wild type and C481S mutant BTK. Further, we presented that luxeptinib suppresses the BCR, AKT/PI3K, ERK and NFkB
signaling pathways and exerts broader and far greater potency of direct cancer cell killing that ibrutinib against malignant bone marrow cells from patients with CLL,
ALL and a host of other hematologic malignancies.

On December 3, 2018, we announced two separate poster presentations at the American Society of Hematology (“ASH”) Annual Meeting. The OHSU Knight Cancer
Institute  and  Aptose  presented  data  in  one  poster  and  the  team  at  The  University  of  MDACC  presented  data  in  a  separate  poster.  These  presentations  highlighted
several key findings. First, in collaboration with the MDACC, orally administered luxeptinib demonstrated efficacy in a PDX study in which the bone marrow cells
from a patient with AML having dual ITD and D835 mutations in FLT3 were implanted into a mouse. The dual FLT3 mutant form of AML represents a very difficult-
to-treat population that has shown resistance to other FLT3 inhibitors, and data from the PDX model suggest that luxeptinib may be useful in treating such patients.
Secondly,  Aptose  presented  high  level  data  from  preclinical  GLP  toxicology  studies  that  demonstrate  orally  administered  luxeptinib  is  a  well-tolerated  targeted
molecule. Finally, in collaboration with the OHSU Knight Cancer Center, studies of luxeptinib on 124 samples of freshly isolated bone marrow from CLL patients
demonstrated both broader and greater cell killing potency for luxeptinib than Ibrutinib.

On  April  1,  2019,  at  the  2019  Annual  Meeting  of  the  AACR,  Aptose,  along  with  our  collaborators  at  OHSU  Knight  Cancer  Institute,  presented  data  highlighting
luxeptinib  was  more  potent  in  killing  AML  patient-derived  samples  than  other  FLT3  inhibitors  including  midostaurin,  sorafenib,  sunitinib,  dovitinib,  quizartinib,
crenolanib  and  gilteritinib.  Luxeptinib  was  equally  potent  against  cells  from  patients  in  the  adverse,  intermediate  and  favorable  risk  groups  (2017  ELN  risk
stratification), and cells from patients with relapsed or transformed AML (World Health Organization classification) were as sensitive as those from patients with de
novo AML. The data demonstrated potency on primary AML patient samples across all AML subgroups including relapsed/refractory/transformed AML and those
with genetic abnormalities related to poor prognosis. While patient samples with FLT3-ITD mutations were expected to have greater sensitivity to luxeptinib, the most
surprising  correlation  was  the  sensitivity  of  patient  samples  with  IDH1  R132  mutations.  The  enhanced  sensitivity  of  IDH-1  mutant  AML  to  luxeptinib  warrants
investigation in the clinical setting. Moreover, in studies of luxeptinib on AML patient bone marrow samples, we demonstrated that mutations in p53, ASXL1 and
NPM1 do not hinder the potency of luxeptinib.

On June 14, 2019, we presented new preclinical data for luxeptinib in a poster presentation at the 24th Congress of the EHA in Amsterdam, the Netherlands. The
poster, CG-806, preclinical in vivo efficacy and safety profile as a pan-FLT3 / pan-BTK inhibitor, highlights the in vivo anti-leukemic efficacy of luxeptinib and its
GLP toxicology and toxicokinetic profile. In a preclinical MV4-11 FLT3-ITD AML xenograft mouse model, luxeptinib suppressed leukemia growth at all doses tested
throughout the 28-day period of dosing. In the mice treated with 100 mg/kg, 5 of 11 (45%) were cured through day 120, and in the 300 mg/kg group, 10 of 11 (91%) of
the mice were cured. Retreating the “uncured’ mice in these two dose groups for an additional 28 days beginning on day 88 led to rapid and robust antitumor response
in all retreated mice through day 120. In the “re-treated” mice, no drug resistance and no toxicities were observed. GLP 28-day toxicology and TK studies mice and
dogs  showed  no  adverse  luxeptinib-related  effects  on  body  weight,  ophthalmic,  respiratory  or  neurological  examinations,  clinical  pathology  (coagulation,  clinical
chemistry, or urinalysis), organ weight or macroscopic evaluations. No luxeptinib-related cardiovascular effects were noted in the 28-day GLP toxicology study or in a
separate preclinical cardiovascular safety study.

On  October  24,  2019,  we  presented  preclinical  data  in  a  poster  presentation  at  the  5th  International  Conference  on  Acute  Myeloid  Leukemia  “Molecular  and
Translational”  Advances  in  Biology  and  Treatment  in  Estoril,  Portugal.  The  poster,  CG-806  Pan-FLT3/Pan-BTK  Inhibitor  Simultaneously  Suppresses  Multiple
Oncogenic Signaling Pathways to Treat AML, highlighted that luxeptinib acts on large xenograft tumors with no evidence of drug resistance and with no observed
toxicity, enhances killing of patient-derived AML and B-cell cancer cells when combined with venetoclax, and retains activity in patient-derived AML cells even when
cells harbor mutations of FLT3, IDH-1, NPM1, ASXL1 or p53.

37

 
 
 
 
 
 
 
 
 
 
·

·

·

·

·

On December 8 and 9, 2019, we presented new preclinical data in two separate poster presentations at the 61st ASH Annual Meeting. On December 8, 2019, the poster
CG-806,  a  First-in-Class  Pan-FLT3/Pan-BTK  Inhibitor,  Exhibits  Broad  Signaling  Inhibition  in  Chronic  Lymphocytic  Leukemia  Cells  compared  luxeptinib  and
ibrutinib, the standard of care, on primary patient cells of CLL highlighting that CG-806 broadly inhibits B-cell receptor signaling in CLL cells, resulting in CLL cell
apoptosis and reduced proliferation, luxeptinib is more potent than ibrutinib in inducing apoptosis of MEC1 CLL cells and, finally, luxeptinib targets elements of the
CLL microenvironment, and thereby potentially targets pro-survival signals from the microenvironment. The poster presented on December 9, 2019 titled Synergistic
Targeting of BTK and E-Selectin/CXCR4 in the Microenvironment of Mantle Cell Lymphomas, explored the effects of luxeptinib on cells of MCL, a rare subtype of
aggressive  B  cell  non  Hodgkin  lymphoma  that  is  incurable  with  standard  therapy,  and  investigated  the  molecular  mechanisms  of  acquired  resistance  to  treatment,
highlighted that luxeptinib demonstrated superior anti-lymphoma effects compared with ibrutinib, exerting potent cell growth inhibitory effects on ibrutinib-resistant
MCL cells, luxeptinib suppresses phospho-BTK, -Stat3, -AKT, -ERK, -Src, NF-kB, and the anti-apoptotic protein Mcl1, while upregulating p53, luxeptinib increased
autophagy in MCL cells, which may be associated with resistance to luxeptinib-mediated apoptosis. Inhibition of autophagy re-sensitizes MCL cells to luxeptinib-
induced apoptosis, luxeptinib treatment upregulates CXCR4/E-selectin levels in MCL cells and finally, combination of CXCR4/E-selectin antagonists with luxeptinib
enhances luxeptinib-induced apoptotic killing of MCL cells in the presence of the tumor microenvironment. On December 7, 2019, Aptose also hosted a corporate
event and clinical update,  where  the  company’s  management  and  invited  Key  Opinion  Leaders  highlighted  some  early  clinical  observations  on  safety,  tolerability,
pharmacokinetics, and activity, including. The discussion focused on key findings from dose levels one and two of luxeptinib in heavily pretreated R/R CLL patients,
including: the clean safety profile to date, with no myelosuppression, drug-related adverse events or dose-limiting toxicity observed; meaningful oral absorption and
predictable pharmacokinetic (“PK”) profile; evidence of target engagement manifesting as inhibition of Phospho-BTK, Phospho-SYK and Phospho-ERK in a plasma
inhibitory assay (“PIA”) using plasma from the CLL patient on dose level two, and early evidence of clinical activity in the same patient manifesting as increase in
peripheral blood lymphocytes (lymphocytosis), typically associated with BTK inhibition.

On April 27, 2020, we presented the early clinical data on luxeptinib at the AACR Virtual Annual Meeting I in lieu of the live oral presentation originally planned. A
video summary of Abstract # 9967 - Early clinical findings from a Phase 1a/b dose escalation trial to evaluate the safety and tolerability of CG-806 in patients with
relapsed or refractory CLL/SLL or non-Hodgkin’s lymphomas described the first-in-human tests of luxeptinib which are being carried out in a Phase 1a/b clinical study
in patients with significant unmet needs including patients with relapsed or refractory CLL, SLL or NHL who had been failed by or been intolerant to two lines of
established therapy. We noted that the second patient, treated at the 300 mg BID dose level, represented a classic CLL patient that developed a brisk lymphocytosis
(evidence of BTK target engagement and evidence of pharmacologic activity), and that enrollment was continuing.

On June 12, 2020, we presented new clinical data on luxeptinib in a poster presentation at the 25th Congress of the EHA. The poster, Early Clinical Findings from a
Phase 1 a/b Dose Escalation Trial to Evaluate the Safety and Tolerability of CG-806 in Patients with Relapsed or Refractory CLL/SLL or Non-Hodgkin’s Lymphomas
(EHA2020 Abstract# EP711), reviewed luxeptinib data for eight patients (as of the data cut-off date on May 5, 2020) with relapsed or refractory CLL, SLL or NHL in
the first in-human Phase 1a/b, open-label, single arm, multicenter dose-escalation clinical study. Data from the ongoing trial demonstrated that luxeptinib was well-
tolerated  in  patients  treated  at  150  mg,  300  mg,  450  mg  BID  over  multiple  cycles,  with  no  dose-limiting  toxicities  or  serious  adverse  events  observed,  supporting
continued dose escalation. Luxeptinib treatment achieved human steady state PK levels known to be effective in murine tumor models and led to complete inhibition
of  phospho-BTK  and  multiple  CLL  survival  pathways.  Luxeptinib  treatment  also  led  to  lymphocytosis  in  both  classic  CLL  patients  entering  study  with  elevated
lymphocyte counts and led to complete inhibition of phospho-FLT3, suggesting that dose levels evaluated in this study may be therapeutic in patients with AML.

On June 22, 2020, we presented new preclinical data on luxeptinib in a poster presentation at the AACR Virtual Annual II 2020. The poster, CG-806, a First-in-Class
FLT3/BTK  Inhibitor,  and  Venetoclax  Synergize  to  Inhibit  Cell  Proliferation  and  to  Induce  Apoptosis  and  Aggressive  B-cell  Lymphomas,  illustrated  how  luxeptinib
simultaneously inhibits the driver BCR pathway and PI3K/AKT, NFᴋB and MAPK-mediated rescue pathways to kill aggressive double-hit and double-expressor B-
cell  lymphoma  cells.  Overall,  the  presented  work  provided  additional  mechanistic  evidence  to  support  the  clinical  development  of  CG-806  as  a  single  agent  or  in
combination with venetoclax in patients with aggressive B-cell lymphomas harboring unfavorable BCL2/MYC/BCL6 translocations and / or overexpression.

On December 6, 2020, we presented new clinical data in a virtual poster presentation at the 62nd ASH Annual Meeting. The poster, A Phase 1 a/b Dose Escalation
Study of the Mutation Agnostic BTK/FLT3 Inhibitor CG-806 in Patients with Relapsed or Refractory CLL/SLL or Non-Hodgkin’s Lymphomas reviewed luxeptinib data
for fourteen patients (as of the cutoff date of November 2, 2020) with relapsed or refractory CLL, SLL or NHL in the first in-human Phase 1a/b, open-label, single
arm, multicenter dose-escalation clinical study. Data from the ongoing trial demonstrated that luxeptinib was generally well-tolerated in patients treated at 150 mg, 300
mg,  450  mg,  and  600  mg  BID  over  multiple  cycles,  supporting  continued  dose  escalation.  At  the  ongoing  750  mg  dose,  luxeptinib  achieved  steady  state  plasma
concentration  greater  than  2  micromolar  at  the  of  Cycle  1.  Luxeptinib  treatment  also  led  to  modest  reductions  in  patients  with  different  B-cell  malignancies.  On
December 6, 2020, Aptose also hosted a corporate event and clinical update, where the company’s management and invited Key Opinion Leaders highlighted some
early clinical observations on safety, tolerability, pharmacokinetics, and activity, including. The discussion focused on key findings from dose levels one and two of
luxeptinib in heavily pretreated R/R CLL patients, including: the clean safety profile to date, with no myelosuppression, drug-related adverse events or dose-limiting
toxicity observed; meaningful oral absorption and predictable PK profile; evidence of target engagement manifesting as inhibition of Phospho-BTK, Phospho-SYK
and Phospho-ERK in a PIA using plasma from the CLL patient on dose level two, and early evidence of clinical activity in the same patient manifesting as increase in
peripheral blood lymphocytes (lymphocytosis), typically associated with BTK inhibition.

38

 
 
 
 
 
 
 
 
APTO-253

APTO-253, a small molecule inhibitor of MYC gene expression, is being evaluated by Aptose in a Phase 1a/b clinical trial in patients with R/R hematologic malignancies,
particularly  R/R  AML  and  high-risk  MDS.  The  Phase  1b,  multicenter,  open-label,  dose-escalation  clinical  trial  of  APTO-253  is  designed  to  assess  the  safety,  tolerability,
pharmacokinetics  and  pharmacodynamic  responses  and  efficacy  of  APTO-253  as  a  single  agent  and  determine  the  recommended  Phase  2  dose.  APTO-253  is  being
administered once weekly, over a 28-day cycle. The dose escalation stage of the study could potentially enroll up to 20 patients with R/R AML or high-risk MDS. The study is
designed to then transition, as appropriate, to single-agent expansion cohorts in R/R AML and/or high-risk MDS.

As of the date of this report, we have multiple active sites recruiting patients in the dose escalation stage of the trial. As of the date of this report, we have completed enrollment
and treatment of patients on the first, second, third and fourth dose levels (20, 40, 66, and 100 mg/m2, respectively). Under an FDA-approved accelerated titration protocol,
only one patient was required at each of the first two dose levels, followed by three patients at each dose level thereafter. Aptose is currently enrolling and treating patients in
the fifth dose level (150 mg/m2) of APTO-253. During the second quarter of 2020, the FDA allowed an amendment for Aptose to initiate more aggressive dose escalations with
APTO-253, provided the tolerability profile remains favorable. The first four dosing cohorts have enrolled a mix of patients with AML and MDS. To date, we have observed
meaningful reductions in MYC expression in peripheral blood mononuclear cells (PBMCs) from treated patients with AML and MDS, demonstrating MYC target engagement
and mechanistic proof of concept in different indications.

Manufacturing:

We are continuing to manufacture additional drug substance and drug product for use in the ongoing trial.

We are exploring additional drug delivery methods for APTO-253 and plan to initiate additional non-clinical studies for solid tumor and hematologic cancer development. As
preparing,  submitting,  and  advancing  applications  for  regulatory  approval,  developing  drugs  and  drug  product  and  clinical  trials  are  sometimes  complex,  costly,  and  time-
consuming processes, an estimate of the future costs is not reasonable at this time.

Preclinical data presented at scientific forums are as follows:

·

·

·

On April 17, 2018, at the 2018 Annual Meeting of the AACR, we presented preclinical data demonstrating that APTO-253 is a new addition to the repertoire of drugs
that can exploit DNA BRCA1/2 deficiency, broadening the potential applicability of APTO-253 towards solid cancer indications.

On June 4, 2018, we announced that preclinical data elucidating the mechanism of action of APTO-253 were published in two separate articles in the June 2018 issue
(Volume 17, Number 6) of Molecular Cancer Therapeutics, a peer-reviewed journal of the AACR. The most important finding disclosed in the published articles is the
ability of the APTO-253 small molecule to bind to and stabilize a G-quadruplex DNA motif found in the promoter regulatory region of the MYC oncogene and to
inhibit expression of the MYC gene, thereby depleting the cells of the MYC oncoprotein and leading to cancer cell death. These findings make APTO-253 the only
clinical stage molecule that can directly target the MYC gene and inhibit its expression.

On April 1, 2019, at the 2019 Annual Meeting of the AACR, we presented in vitro studies that further define the mechanism of action of APTO-253. Researchers
found that APTO-253 targets a G-quadruplex motif in the P1/P2 promoter region of the MYC gene and inhibits MYC gene expression to induce apoptosis, resulting in
its  ability  to  potently  kill  hematologic  malignant  cell  lines  and  primary  samples  from  AML  and  CLL  patients.  In  this  study,  researchers  performed  long-term  in
vitro studies to determine if and how cells might develop resistance to APTO-253. MYC driven Raji cells required three years in increasing concentrations of APTO-
253 in order to adopt multiple modifications and develop high level resistance to APTO-253. These modifications include up-regulation of the ABCG2 transporter,
acquisition of a more stable MYC protein lacking the conserved core sequence of MYC Box III generated by deletion of an internal region of the MYC gene exon 2,
and utilization of alternate P3 promoter not inhibited by G4 binding and stabilization. Importantly, these studies confirmed the MYC gene as a target of APTO-253.

39

 
 
 
 
 
 
 
 
 
 
 
 
·

On December 6, 2020, we presented new clinical data in a virtual poster presentation at the 62nd ASH Annual Meeting. The poster, A Phase 1a/b Dose Escalation
Study of the MYC Repressor APTO-253 in Patients with Relapsed or Refractory AML or Higher-risk MDS reviewed APTO-253 data for 10 patients with relapsed or
refractory AML and MDS at 20 mg/m2, 40 mg/m2, 66 mg/m2 and 100 mg/m2 once weekly over multiple cycles. APTO-253 demonstrated MYC reduction in 5 out of
6 patients 24 hours after dosing C1D1 providing proof of concept that APTO-253 is a MYC repressor. APTO-253 was well tolerated with no dose-limiting toxicities or
serious adverse events observed, supporting continued dose escalation.

While as of the date of this report we have not experienced any material delays in initiating our luxeptinib Phase 1 clinical study in AML due to COVID-19, we are conducting
site  initiation  visits  remotely  which  could  result  in  delays  in  site  activations  and  negatively  impact  this  trial.  Additionally,  COVID-19  could  negatively  impact  patient
enrollment if our clinical sites are unable to enroll patients due to either a lack of administrative resources at their sites or decisions made at the clinical sites to limit patient
exposure to COVID-19.

As  of  the  date  of  this  report,  we  have  not  experienced  material  delays  in  the  manufacturing  of  luxeptinib  or  APTO-253  related  to  COVID-19.  Should  our  manufacturers
experience shortages in staffing or be required to shut down their facilities due to COVID-19 for an extended period of time, our trials may be negatively impacted.

LIQUIDITY AND CAPITAL RESOURCES

We are an early stage development company and we currently do not earn any revenues from our drug candidates. The continuation of our research and development activities
and the commercialization of the targeted therapeutic products are dependent upon our ability to successfully finance and complete our research and development programs
through a combination of equity financing and payments from strategic partners. We have no current sources of significant payments from strategic partners.

Sources of liquidity:

The following table presents our cash and cash equivalents, investments and working capital as at December 31, 2020 and 2019.

(in thousands)
Cash and cash equivalents
Investments
Total

Working capital

Balances at 
December 31, 2020

Balances at 
December 31, 2019

  $

  $

117,393 
5,000 
122,393 

  $

  $

118,264 

79,842 
17,758 
97,600 

93,227 

Working capital represents primarily cash, cash equivalents, investments, prepaid expenses and other current assets less current liabilities.

We believe that our cash, cash equivalents and investments on hand at December 31, 2020 will be sufficient to finance our operations for at least 12 months from the issuance
date of these financial statements. Our cash needs for the next twelve months include estimates of the number of patients and rate of enrollment of our clinical trials, the amount
of drug product that we will require to support our clinical trials, and our general corporate overhead costs to support our operations, and our reliance on our manufacturers. We
have based these estimates on assumptions and plans which may change and which could impact the magnitude and/or timing of operating expenses and our cash runway.

Since our inception, we have financed our operations and technology acquisitions primarily from equity financing, proceeds from the exercise of warrants and stock options,
and interest income on funds held for future investment.

On  July  20,  2020  and  August  10,  2020,  the  Company  completed  a  confidentially  marketed  public  offering  (“CMPO”),  with  Piper  Sandler  &  Co.  (“Piper  Sandler”)  as  the
representative of the underwriters, through the issuance of, in the aggregate, 11,854,472 Common Shares for gross proceeds of $62.2 million (approximately $58.2 million net
of share issue costs).

On May 5, 2020, the Company entered an “at-the-market” equity distribution agreement with Piper Sandler and Canaccord Genuity LLC (“Canaccord Genuity”) acting as co-
agents (the “2020 ATM Facility”). Under the terms of the 2020 ATM Facility, the Company may, from time to time, sell Common Shares having an aggregate offering value of
up to $75 million through Piper Sandler and Canaccord Genuity on the Nasdaq Capital Market. During the year ended December 31, 2020, the Company did not issue any
shares under the 2020 ATM Facility.

40

 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
  
   
  
 
 
   
 
 
 
 
 
 
 
During  the  year  ended  December  31,  2019,  the  Company  completed  two  CMPOs,  with  RBC  Capital  Markets,  LLC  (“RBC  Capital  Markets”)  and  Canaccord  Genuity,  as
representatives of the underwriters, and Piper Jaffray & Co (now Piper Sandler) as the representative of the underwriters, respectively, through the issuance of, in the aggregate,
30,043,750 Common Shares for aggregate gross proceeds of $95.45 million (approximately $88.18 million net of share issue costs). The Company also raised capital pursuant
to two separate share purchase agreements with Aspire Capital Fund, LLC (“Aspire Capital”) through the issuance of an aggregate of 7,302,433 Common Shares for aggregate
gross proceeds of $14.4 million. We do not expect that COVID-19 will have a significant impact on our liquidity and capital resources and we are not incurring significant
additional costs to support our ongoing operations during this time. We have not entered into long term manufacturing contracts and should there be a delay in our trials we
have flexibility to reduce future planned manufacturing campaigns without incurring additional costs.

We expect that we will need to raise additional capital or incur indebtedness to continue to fund our operations in the future. In December 2019, we filed a short form base shelf
prospectus (the “Base Shelf”) that allows us to distribute, upon the filing of prospectus supplements, up to $200,000,000 of Common Shares, warrants, or units comprising any
combination of Common Shares and warrants. The Base Shelf was declared effective by the SEC on January 9, 2020 and expires on January 9, 2023.

Our  ability  to  raise  additional  funds  could  be  affected  by  adverse  market  conditions,  the  status  of  our  product  pipeline,  possible  delays  in  enrollment  in  our  trial  related  to
COVID-19, and various other factors and we may be unable to raise capital when needed, or on terms favorable to us. If the necessary funds are not available, we may need to
delay, reduce the scope of, or eliminate some of our development programs, potentially delaying the time to market for any of our product candidates.

Cash flows:

The following table presents a summary of our cash flows for the years ended December 31, 2020 and 2019:

(in thousands)

Net cash provided by (used in):

Operating activities
Investing activities
Financing activities
Effect of exchange rates changes on cash and cash equivalents

Net increase in cash and cash equivalents

Cash used in operating activities:

For the Years Ended,

December 31,2020

  December 31, 2019

  $

  $

(33,891)   $
12,628 
58,807 
7 
37,551 

  $

(21,558)
(17,370)
103,448 
23 
64,543 

Our cash used from operating activities for the years ended December 31, 2020 and 2019 was approximately $33.9 million and $21.6 million, respectively. Net cash used in
operating activities was higher in the year ended December 31, 2020 as compared with the year ended December 31, 2019 resulting mostly from a higher net loss in the current
year. See “Results of Operations”. Our uses of cash for operating activities for both years consisted primarily of salaries and wages for our employees, facility and facility-
related  costs  for  our  offices  and  laboratories,  fees  paid  in  connection  with  preclinical  and  clinical  studies,  drug  manufacturing  costs,  laboratory  supplies  and  materials,  and
professional fees.

We do not expect to generate positive cash flow from operations for the foreseeable future due to additional research and development costs, including costs related to drug
discovery, preclinical testing, clinical trials, and manufacturing, as well as operating expenses associated with supporting these activities, and potential milestone payment to
our collaborators. It is expected that negative cash flow will continue until such time, if ever, that we receive regulatory approval to commercialize any of our products under
development and/or royalty or milestone revenue from any such products exceeds expenses.

Cash flow from investing activities:

Our cash provided by investing activities for the year ended December 31, 2020 was $12.6 million, and consisted of maturities of investments of $12.7 million and purchases of
property and equipment of $79 thousand. Our cash used by investing activities for the year ended December 31, 2019 was $17.4 million, and consisted of net purchases of
investments of $17.3 million and purchases of property and equipment of $102 thousand.

41

 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
  
   
  
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
The composition and mix of cash, cash equivalents and investments is based on our evaluation of conditions in financial markets and our near-term liquidity needs. We have
exposure  to  credit  risk,  liquidity  risk  and  market  risk  related  to  our  investments.  The  Company  manages  credit  risk  associated  with  its  cash  and  cash  equivalents  and
investments by maintaining minimum standards of R1-low or A-low investments. The Company invests only in highly rated corporations and treasury bills which are capable
of prompt liquidation. The Company manages its liquidity risk by continuously monitoring forecasts and actual cash flows. The Company is subject to interest rate risk on its
cash and cash equivalents and investments. The Company does not believe that the results of operations or cash flows would be affected to any significant degree by a sudden
change in market interest rates relative to interest rates on the investments, owing to the relative short-term nature of the investments.

Cash flow from financing activities:

Our cash flow from financing activities for the year ended December 31, 2020 was approximately $58.8 million, consisted mostly of the CMPO we completed in July and
August 2020 as described above and of proceeds from the exercise of stock options of $573 thousand. Net cash provided by financing activities in the year ended December 31,
2019 reflects mostly:

i)

18,543,750 Common Shares issued pursuant to the CMPO we completed in December 2019 with Piper Jaffray & Co. (now Piper Sandler) as representatives of the
underwriters, for net proceeds of approximately $68.6 million,

ii) 11,500,000 Common Shares issued pursuant to the CMPO we completed in June 2019 with RBC Capital Markets and Canaccord Genuity, as representatives of

the underwriters, for net proceeds of approximately $19.6 million,

iii) 1,800,000 shares issued to Aspire Capital pursuant to the 2019 Aspire Purchase Agreement, as described below, for net proceeds of approximately $4.4 million,

iv) 5,502,433 shares issued to Aspire Capital pursuant to the 2018 Aspire Purchase Agreement, as described below, for net proceeds of approximately $10 million,

v) 77,349 shares issued pursuant to the 2018 ATM Facility with Cantor Fitzgerald, as described below, for net proceeds of approximately $178 thousand, and

vi) proceeds from the exercise of stock options of $718 thousand.

At-The-Market Facilities

On May 5, 2020, the Company entered into an equity distribution agreement with Piper Sandler and Canaccord Genuity acting as co-agents in connection with the 2020 ATM
Facility. Under the terms of the 2020 ATM Facility, the Company may, from time to time, sell Common Shares having an aggregate offering value of up to $75 million through
Piper Sandler and Canaccord Genuity on the Nasdaq Capital Market. During the year ended December 31, 2020, the Company did not issue any shares under the 2020 ATM
Facility.

On May 24, 2019, we entered an at-the-market equity facility (the “2019 ATM Facility”) with Piper Jaffray & Co. (now Piper Sandler) and Canaccord Genuity, acting as co-
agents. The 2019 ATM Facility replaced the previous facility that we had entered into with Cantor Fitzgerald (the “2018 ATM Facility”). The 2019 ATM Facility allowed us to
instruct our co-agents to offer up to approximately 20.2 million Common Shares, having an aggregate offering value of up to $40.0 million, at the prevailing market price from
time to time. The Company did not issue any shares under the 2019 ATM Facility, and on December 16, 2019, the Company terminated the 2019 ATM Facility.

On March 27, 2018, the Company entered into an equity distribution agreement with Cantor Fitzgerald acting as sole agent in connection with the 2018 ATM Facility. Under
the terms of the 2018 ATM Facility, the Company was allowed, from time to time, to sell Common Shares having an aggregate offering value of up to $30 million through
Cantor Fitzgerald on the Nasdaq Capital Market. During the year ended December 31, 2019, the Company issued 77,349 shares under the 2018 ATM Facility at an average
price of $2.37 for gross proceeds of $183 thousand ($178 thousand net of share issue costs). On a cumulative basis to December 31, 2019, the Company had raised a total of
$11.2 million gross proceeds ($10.9 million net of share issue costs) under the 2018 ATM Facility. The Company terminated this agreement on May 24, 2019.

Common Share Purchase Agreements

On May 30, 2018, the Company entered into a common share purchase agreement to sell up to $20.0 million of Common Shares to Aspire Capital over approximately 30
months (the “2018 Aspire Purchase Agreement”). Pursuant to the terms of this agreement, on June 8, 2018, the Company issued 170,261 Common Shares to Aspire Capital in
consideration  for  entering  into  the  2018  Aspire  Purchase  Agreement  for  a  total  cost  of  $600  thousand.  During  the  year  ended  December  31,  2019,  the  Company  issued
5,502,433 Common Shares to Aspire Capital pursuant to the 2018 Aspire Purchase Agreement at an average price of $1.82 per Common Share for gross and net proceeds of
$10 million. On a cumulative basis, the Company raised a total of approximately $11.9 million gross and net proceeds under the 2018 Aspire Purchase Agreement. As of May
24, 2019 the Company had issued 6,409,980 Common Shares, the maximum number of Common Shares issuable under this facility without shareholder approval, and the 2018
Aspire Purchase Agreement was accordingly terminated.

42

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
On May 7, 2019, the Company entered into the a common share purchase agreement with Aspire Capital (the “2019 Aspire Purchase Agreement”), which provided that, upon
the terms and subject to the conditions and limitations set forth therein, Aspire Capital was committed to purchase up to an aggregate of $20 million of Common Shares over
approximately  30  months.  Pursuant  to  the  terms  of  this  agreement,  on  May  13,  2019,  the  Company  issued  171,428  Common  Shares  to  Aspire  Capital  in  consideration  for
entering into the 2019 Aspire Purchase Agreement for a total cost of $360 thousand. During the period from May 7, 2019 up to December 16, 2019, the date the 2019 Aspire
Purchase Agreement was terminated, the Company issued 1,800,000 Common Shares under the agreement at an average price of $2.43 per Common Share for gross and net
proceeds of $4.4 million.

Contractual Obligations and Off-Balance Sheet Financing

As at December 31, 2020, we have not entered into any off-balance sheet arrangements.

The  Company  enters  into  research,  development  and  license  agreements  in  the  ordinary  course  of  business  where  the  Company  receives  research  services  and  rights  to
proprietary  technologies.  Milestone  and  royalty  payments  that  may  become  due  under  various  agreements  are  dependent  on,  among  other  factors,  clinical  trials,  regulatory
approvals and ultimately the successful development of a new drug, the outcome and timing of which is uncertain.

Under the license agreement with CG with regards to the Rights (other than the China Rights), the Company has obligations for development milestones of $16 million related
to the initiation of Phase 2 and pivotal clinical trials, and regulatory milestones totaling $44 million. The Company also has an obligation to pay royalty payments on sales of
commercialized product. The timing of any milestone or royalty payments that may become due is not yet determinable.

Under the license agreement with CG with regards to the China Rights, we entered into a license agreement with CG to gain an exclusive license to CG-806 in China (including
the People’s Republic of China, Hong Kong and Macau). The Company has future obligations of development milestones of $6 million related to approval of an IND and to the
initiation  of  Phase  2  and  pivotal  clinical  trials,  and  regulatory  milestones  totaling  $20  million.  The  Company  also  has  an  obligation  to  pay  sales  milestones  and  royalty
payments on sales of commercialized product. The timing of any milestone or royalty payments that may become due is not yet determinable.

RESULTS OF OPERATIONS

A summary of the results of operations for the years ended December 31, 2020 and 2019 is presented below:

(in thousands except per Common Share data)

Revenues
Research and development expenses
General and administrative expenses
Net finance income
Net loss
Unrealized gain/(loss) on securities available-for-sale
Total comprehensive loss
Basic and diluted loss per Common Share

Year ended December 31,

2020

2019

  $

— 
29,288 
26,480 
530 
(55,238)   $
(18)    
(55,256)   $
(0.67)   $

— 
16,835 
10,022 
580 
(26,277)
18 
(26,259)
(0.52)

  $

  $

  $
  $

Net loss of $55.2 million for the year ended December 31, 2020 increased by approximately $28.9 million as compared with $26.3 million for the year ended December 31,
2019, primarily as a result of an increase of $19.1 million in stock-based compensation in the current period, a combined increase in program costs and related labor costs of
approximately  $9.8  million  on  our  luxeptinib  development  program  and  higher  cash-based  general  and  administrative  expenses  of  approximately  $549  thousand.  These
expenses were partially offset by lower costs of $545 thousand on our APTO-253 development programs.

43

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
 
Research and Development Expenses

The research and development (“R&D”) expenses for the years ended December 31, 2020 and 2019 were as follows:

(in thousands)

Program costs – luxeptinib
Program costs – APTO-253
Personnel expenses
Stock-based compensation
Depreciation of equipment

Year ended December 31,

2020

2019

  $

  $

16,329 
3,632 
5,590 
3,720 
17 
29,288 

  $

  $

8,475 
4,177 
3,679 
474 
30 
16,835 

R&D expenses increased by $12.5 million to $29.3 million for the year ended December 31, 2020 as compared with $16.8 million for the comparative period in 2019. Changes
to the components of our R&D expenses presented in the table above are primarily as a result of the following activities:

·

·

·

·

Program costs for luxeptinib increased by approximately $7.9 million, mostly as a result of higher manufacturing costs, including costs to scale up manufacturing and
research costs associated with optimizing the formulation, higher costs associated with the luxeptinib Phase 1a/b trial and the costs associated with the luxeptinib AML
trial.

Program costs for APTO-253 decreased by approximately $545 thousand, mostly as a result of lower manufacturing costs and lower clinical trial costs related to the
APTO-253 Phase 1a/b trial.

Personnel-related expenses increased by $1.9 million, mostly related to new positions hired since the second quarter of 2019 to support the luxeptinib Phase 1a/b and
APTO-253 Phase 1a/b clinical trials and the luxeptinib AML Phase 1a/b clinical trial.

Stock-based compensation increased by approximately $3.2 million in the year ended December 31, 2020, compared with the year ended December 31, 2019, mostly
related to an increase in the number of options granted during the year ended December 31, 2020 and a higher grant date fair value of options as compared with the
year ended December 31, 2019, and a higher rate of forfeitures in the comparative period in 2019.

General and Administrative Expenses

The general and administrative expenses for the years ended December 31, 2020 and 2019 are as follows:

(in thousands)

General and administrative, excluding items below:
Stock-based compensation
Depreciation of equipment

Year ended December 31,

2020

2019

  $

  $

8,627 
17,718 
135 
26,480 

  $

  $

8,078 
1,822 
122 
10,022 

General and administrative expenses for the year ended December 31, 2020 were approximately $26.5 million as compared with $10.0 million for the comparative period in
2019, an increase of approximately $16.5 million. The increase was primarily as a result of the following:

·

·

General and administrative expenses, other than stock-based compensation and depreciation of equipment, increased by approximately $549 thousand in the year
ended December 31, 2020 primarily as a result of higher personnel related costs, higher insurance costs and higher office administrative costs offset by lower financing
costs and lower travel expenses.

Stock-based compensation increased by approximately $15.9 million in the year ended December 31, 2020, compared with the year ended December 31, 2019 mostly
related to an increase in the number of restricted share units and options granted during the year ended December 31, 2020, and a higher grant date fair value of
options as compared with December 30, 2019.

44

 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
COVID-19 did not have a significant impact on our results of operations for the year ended December 31, 2020. We have not experienced and do not foresee material delays to
the enrollment of patients or timelines for the luxeptinib Phase 1a/b trial due to the variety of clinical sites that we have actively recruited for this trial. Similarly, we do not
expect our enrollment of the luxeptinib AML trial to be negatively impacted by COVID-19 as we plan to use a variety of clinical sites for this trial as well. APTO-253, which is
administered intravenously, requires the need for hospital / clinical site resources to assist and monitor patients during each infusion and, based on the current conditions caused
by  COVID-19,  future  enrollment  of  patients  on  this  trial  is  likely  to  be  negatively  impacted.  As  of  the  date  of  this  report,  we  have  not  experienced  material  delays  in  the
manufacturing of luxeptinib or APTO-253 related to COVID-19. Should our manufacturers be required to shut down their facilities due to COVID-19 for an extended period of
time, our trials may be negatively impacted.

CRITICAL ACCOUNTING POLICIES

Critical Accounting Policies and Estimates

We periodically review our financial reporting and disclosure practices and accounting policies to ensure that they provide accurate and transparent information relative to the
current  economic  and  business  environment.  As  part  of  this  process,  we  have  reviewed  our  selection,  application  and  communication  of  critical  accounting  policies  and
financial  disclosures.  Management  has  discussed  the  development  and  selection  of  the  critical  accounting  policies  with  the  Audit  Committee  of  the  Board,  and  the  Audit
Committee has reviewed the disclosure relating to critical accounting policies in this MD&A.

Significant accounting judgments and estimates

Management’s assessment of our ability to continue as a going concern involves making a judgment, at a particular point in time, about inherently uncertain future outcomes
and events or conditions. Please see the “Liquidity and Capital Resources” section in this document for a discussion of the factors considered by management in arriving at its
assessment.

Other important accounting policies and estimates made by management are the estimates related to prepaid and accrued R&D activities, the valuation of contingent liabilities,
the valuation of tax accounts, and the assumptions used in determining the valuation of share-based compensation.

Research and Development Activities:

R&D  costs  are  expensed  as  incurred.    R&D  costs  consist  primarily  of  salaries  and  benefits,  stock-based  compensation,  manufacturing,  contract  services,  clinical  trials,  and
research  related  overhead.    Non-refundable  advance  payments  for  goods  and  services  that  will  be  used  in  future  research  are  recorded  in  prepaid  and  other  assets  and  are
expensed when the services are performed.

The Company records expenses for research and development activities based on Management’s estimates of services received and efforts expended pursuant to contracts with
vendors that conduct research and development on Aptose’s behalf. The financial terms vary from contract to contract and may result in uneven payment flows as compared
with services performed or products delivered. As a result, the Company is required to estimate research and development expenses incurred during the period, which impacts
the  amount  of  accrued  expenses  and  prepaid  balances  related  to  such  costs  as  of  each  balance  sheet  date.  Management  estimates  the  amount  of  work  completed  through
discussions  with  internal  personnel  and  external  service  providers  as  to  the  progress  or  stage  of  completion  of  the  services.  Management  makes  significant  judgments  and
estimates in determining the accrued balance in each reporting period. As actual costs become known, the Company adjusts the accrued estimates.

Although Management does not expect our estimates to be materially different from amounts actually incurred, if the estimates of the status and timing of services performed
differ from the actual status and timing of services performed, it could result in the Company reporting amounts that are too high or too low in any particular period. To date,
there have been no material differences between the estimates of such expenses and the amounts actually incurred.

Valuation of contingent liabilities:

The Company utilizes considerable judgment in the measurement and recognition of provisions and the Company’s exposure to contingent liabilities. Judgment is required to
assess and determine the likelihood that any potential or pending litigation or any and all potential claims against the Company may be successful. The Company must estimate
if an obligation is probable, as well as quantify the possible economic cost of any claim or contingent liability. Such judgments and assumptions are inherently uncertain. The
increase or decrease of one of these assumptions could materially increase or decrease the fair value of the liability and the associated expense.

45

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Valuation of tax accounts:

Uncertainties exist with respect to the interpretation of complex tax regulations and the amount and timing of future taxable income. Currently, the Company has deductible
temporary differences which would create a deferred tax asset. Deferred tax assets are recognized for all deductible temporary differences to the extent that it is probable that
future taxable profit will be available against which the deductible temporary differences can be utilized. Management judgment is required to determine the amount of deferred
tax assets that can be recognized, based upon the likely timing and the level of future taxable profits together with future tax planning strategies. To date, the Company has
determined that none of its deferred tax assets should be recognized. The Company’s deferred tax assets are mainly comprised of its net operating losses from prior years and
prior year research and development expenses not yet deducted for income tax purposes. These tax pools relate to entities that have a history of losses, have varying expiry
dates, and may not be used to offset taxable income. As well, there are no taxable temporary differences or any tax planning opportunities available that could partly support the
recognition of these losses as deferred tax assets. The generation of future taxable income could result in the recognition of some portion or all of the remaining benefits, which
could result in an improvement in the Company’s results of operations through the recovery of future income taxes.

Valuation of share based compensation:

Management measures the costs for share based payments using market-based option valuation techniques. Assumptions are made and judgment is used in applying valuation
techniques. These assumptions and judgments include estimating the future volatility of the share price, expected dividend yield, and expected life of the options. The Company
uses historical data to estimate the expected dividend yield and expected volatility of its Common Shares in determining the fair value of stock options. The expected life of the
options  represents  the  estimated  length  of  time  the  options  are  expected  to  remain  outstanding.  Such  judgments  and  assumptions  are  inherently  uncertain.  The  increase  or
decrease  of  one  of  these  assumptions  could  materially  increase  or  decrease  the  fair  value  of  share  based  payments  and  share  purchase  warrants  issued  and  the  associated
expense.

The weighted average assumptions that were used in the Black Scholes option pricing model to determine the fair value of stock options granted during the periods ended
December 31, 2020 and 2019, respectively, are presented in Note 12 to the consolidated financial statements.

Leases:

Effective  January  1,  2019,  the  Company  adopted  Financial  Accounting  Standards  Board,  or  FASB,  standard  ASU  No.  2016-02,  “Leases  (Topic  842)”.  The  Company’s
operating leases of tangible property with terms greater than twelve months are recognized as right of use assets, which represents the lessee’s right to use, or control the use of,
a specified asset for the lease term, and a corresponding lease liability, which represents the lessee’s obligation to make lease payments under a lease, measured on a discounted
basis.  The  Company  adopted  the  new  standard  using  the  alternative  transition  method,  which  permits  a  company  to  use  its  effective  date  as  the  date  of  initial  application
without restating comparative period financial statements. Landlord inducements in the form of free rent periods are netted against lease payments to the landlord in measuring
right-of-use assets and lease liabilities.

Impact of adoption:

As a result of adopting Topic 842, we recorded as of January 1, 2019, a right of use asset of approximately $1.570 million, and a lease liability of approximately $1.647 million.
Upon adoption, landlord inducements of approximately $78 thousand were de-recognized, and a corresponding adjustment was made to right-of-use assets.

Updated share information

As  at  March  23,  2021,  we  had  88,885,238  Common  Shares  issued  and  outstanding.  In  addition,  there  were  14,643,053  Common  Shares  issuable  upon  the  exercise  of
outstanding stock options.

ITEM 7A. QUALITATIVE AND QUANTITATIVE DISCLOSURES ABOUT MARKET RISK

Under SEC rules and regulations, as a smaller reporting company, we are not required to provide this information.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

The financial statements required by this item are included in the Exhibits to this Annual Report on Form 10-K.

46

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM 9A. CONTROLS AND PROCEDURES

As of the end of our fiscal year ended December 31, 2020, an evaluation of the effectiveness of our “disclosure controls and procedures” (as such term is defined in Rules 13a-
15(e) and 15d-15(e) under the Exchange Act) was carried out by our management, with the participation of our principal executive officer and principal financial officer. Based
upon that evaluation, our principal executive officer and principal financial officer have concluded that as of the end of that fiscal year, our disclosure controls and procedures
are effective to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act is (i) recorded, processed, summarized and
reported within the time periods specified in SEC rules and forms and (ii) accumulated and communicated to our management, including our principal executive officer and
principal financial officers, to allow timely decisions regarding required disclosure.

It should be noted that while our principal executive officer and principal financial officer believe that our disclosure controls and procedures provide a reasonable level of
assurance that they are effective, they do not expect that our disclosure controls and procedures or internal control over financial reporting will prevent all errors or fraud. A
control system, no matter how well conceived or operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met.

Our management is responsible for establishing and maintaining adequate internal control over financial reporting as such term is defined in Exchange Act Rule 13a-15(f).
Internal  control  over  financial  reporting  is  a  process  designed  under  the  supervision  and  with  the  participation  of  our  management,  including  our  principal  executive  and
financial officer, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with accounting principles generally accepted in the United States of America.

As  of  December  31,  2020,  our  management  assessed  the  effectiveness  of  our  internal  control  over  financial  reporting  using  the  criteria  set  forth  by  the  Committee  of
Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework (2013 Framework). Based on this assessment, our management concluded
that, as of December 31, 2020, our internal control over financial reporting was effective based on those criteria. We are a “smaller reporting company” as defined in Item 10(f)
(1) of Regulation S-K under the Securities Act. For as long as we continue to be a smaller reporting company, we may take advantage of exemptions from various reporting
requirements that are applicable to other public companies that are not smaller reporting companies.

CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

There were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) under the 1934 Act) during our fiscal quarter ended December 31, 2020,
that  have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

ITEM 9B. OTHER INFORMATION

None.

PART III.

Certain information required by Part III of this Annual Report on Form 10-K is omitted from this report because we are incorporating by reference to the definitive
Proxy Statement for our 2021 Annual Meeting of Shareholders, referred to as the Proxy Statement, which will be filed with the SEC within 120 days of the 2020 fiscal year-
end.

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

The information required by this item is incorporated herein by reference to the information from the Proxy Statement under the sections entitled “Election of
Directors,” “Nomination of Directors,” and “Corporate Governance – Board Committees” and except for the information required with respect to our executive officers, which
has been included under the heading “Executive Officers” in Item 1, Part I of this Form 10-K, and is incorporated herein by reference, and except for information on our code
of ethics:

We have adopted a code of ethics for directors, officers (including our principal executive officer, principal financial officer and principal accounting officer) and employees,
known  as  the  Code  of  Business  Conduct  and  Ethics.  The  Code  of  Business  Conduct  and  Ethics  is  available  on  our  website  at  http://www.aptose.com  under  the  Corporate
Governance  section  of  our  Investor  Relations  page.  We  will  promptly  disclose  on  our  website  (i)  the  nature  of  any  amendment  to  the  policy  that  applies  to  our  principal
executive officer, principal financial officer, principal accounting officer or controller, or persons performing similar functions and (ii) the nature of any waiver, including an
implicit waiver, from a provision of the policy that is granted to one of these specified individuals that is required to be disclosed pursuant to SEC rules and regulations, the
name of such person who is granted the waiver and the date of the waiver.

47

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 11. EXECUTIVE COMPENSATION

The information required by this item is incorporated herein by reference to the information from the Proxy Statement under the sections entitled “Executive

Compensation,” and “Director Compensation.”

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The information required by this item is incorporated herein by reference to the information from the Proxy Statement under the sections entitled “Share Ownership of

Certain Beneficial Owners, Management and Directors” and “Equity Compensation Plan Information.”

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AN DIRECTOR INDEPENDENCE

The information required by this item is incorporated herein by reference to the information from the Proxy Statement under the sections entitled “Corporate

Governance - Independence of the Board” and “Interest of Related Persons in Transactions.”

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

The information required by this item is incorporated herein by reference to the information from the Proxy Statement under the section entitled “Audit, Audit-

Related, Tax and Other Fees” and “Pre-Approval Policies and Procedures.”

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

(a) Documents filed as part of this report.

1. Financial Statements. We have filed the following documents as part of this Annual Report:

PART IV.

Report of Independent Registered Public Accounting Firm
Balance Sheets
Statements of Operations and Comprehensive Loss
Statements of Shareholders’ Equity
Statements of Cash Flows
Notes to Financial Statements

48

Page
F-2 - F-4
F-5
F-6
F-7
F-8
F-9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2. Financial Statement Schedules.

All schedules are omitted because they are not applicable or the required information is shown in the Financial Statements or notes thereto.

(b) Exhibits

The following exhibits are filed as part of, or incorporated by reference into, this report:

Exhibit Number

3.1

3.2

4.1*
10.1

10.2+

10.3+

10.4+

10.5+

10.6+

10.7+

10.8^

10.9^

10.10^

10.11^

Description of Document
Articles of Incorporation, Arrangement and Amendment (incorporated herein by reference to Exhibit 99.3 to the Company’s Current Report on Form
6-K filed with the SEC on June 12, 2015)
By-law #2 of the Company (incorporated herein by reference to Exhibit 99.2 to the Company’s Current Report on Form 6-K filed with the SEC on
June 12, 2015)
Description of Securities
Indemnification Agreement dated July 10, 2007 between Lorus Therapeutics Inc. and the Company (incorporated herein by reference to Exhibit 99.1
to the Company’s Current Report on Form 6-K filed with the SEC on September 4, 2007)
Amended and Restated Executive Employment Agreement between the Company and Dr. William G. Rice dated August  19, 2014 (incorporated
herein by reference to Exhibit 4.9A to the Company’s Annual Report on Form 20-F filed with the SEC on March 4, 2015)
Executive Employment Agreement between the Company and Gregory K. Chow dated November 29, 2013 (incorporated herein by reference to
Exhibit 4.9.1 to the Company’s Annual Report on Form 20-F filed with the SEC on May 16, 2014)
Share Option Plan as amended May 5, 2015 (incorporated herein by reference to Exhibit 99.2 to the Company’s Current Report on Form 6-K filed
with the SEC on June 12, 2015)
Stock Incentive Plan as adopted May 5, 2015 (incorporated herein by reference to Exhibit 99.1 to the Company’s Current Report on Form 6-K filed
with the SEC on June 12, 2015)
Form of Executive Employment Agreement, dated June 3, 2019, between the Company and Dr. Jotin Marango (incorporated herein by reference to
Exhibit 10.4 to the Company’s Quarterly Report filed on Form 10-Q on August 6, 2019)
Form of Executive Employment Agreement, dated December 4, 2019, between the Company and Dr. Rafael Bejar (incorporated herein by reference
to Exhibit 10.7 to the Company’s Annual Report filed on Form 10-K filed with the SEC on March 10, 2020)
License agreement dated June 13, 2018 by and between the Company and CrystalGenomics, Inc. (incorporated herein by reference to Exhibit 1.1 to
the Company’s Current Report on Form 6-K filed with the SEC filed on June 22, 2018)
Option and License Agreement between the Company and CrystalGenomics, Inc. dated March 21, 2016 (incorporated herein by reference on Form
10-KA/3 filed with the SEC on April 22, 2019)
Amendment to Option and License Agreement between the Company and CrystalGenomics, Inc., dated April 26, 2016 (incorporated herein by
reference to Exhibit 99.2 to the Company’s Current Report on Form 6-K filed with the SEC on June 8, 2016)
Second Amendment to Option and License Agreement between the Company and CrystalGenomics, Inc., dated May 13, 2016 (incorporated herein
by reference to Exhibit 99.3 to the Company’s Current Report on Form 6-K filed with the SEC on June 8, 2016)

49

 
 
 
 
 
 
 
 
Exhibit Number

10.12^

10.13^

10.14^

10.15^

10.16^

10.17^

10.18^

21.1*
23.1*
24.1*
31.1*

31.2*

32.1*

32.2*

101**

Description of Document
Third Amendment to Option and License Agreement between the Company and CrystalGenomics, Inc., dated May 19, 2016 (incorporated herein by
reference to Exhibit 99.4 to the Company’s Current Report on Form 6-K filed with the SEC on June 8, 2016)
Fourth Amendment to Option and License Agreement between the Company and CrystalGenomics, Inc., dated June 1, 2016 (incorporated herein by
reference to Exhibit 99.5 to the Company’s Current Report on Form 6-K filed with the SEC on June 8, 2016)
License Agreement dated as of March 6, 2018 by and between the Company and Ohm Oncology Inc. (incorporated herein by reference to Exhibit
99.2 on Form 6-K filed with the SEC filed on March 8, 2018)
Underwriting Agreement, dated May 30, 2019, between Aptose Biosciences Inc. and RBC Capital Markets, LLC and Canaccord Genuity LLC
(incorporated herein by reference to Exhibit 1.1 to the Company’s Current Report filed on Form 8-K on May 30, 2019).
Underwriting Agreement, dated December 16, 2019, between Aptose Biosciences Inc. and Piper Sandler & Co. (incorporated herein by reference to
Exhibit 1.1 to the Company’s Current Report filed on Form 8-K on December 17, 2020).
Equity Distribution Agreement dated May 5, 2020 between the Company and Piper Sandler & Co. and Cannacord Genuity LLC (incorporated by
reference to Exhibit 10.1 on Form 8K filed with the SEC on May 5, 2020).
Underwriting Agreement, dated July 15, 2020, between Aptose Biosciences Inc. and Piper Sandler & Co. (incorporated herein by reference to
Exhibit 1.1 to the Company’s Current Report filed on Form 8-K on July 16, 2020).
List of Subsidiaries
Consent of Independent Registered Public Accounting Firm (KPMG)
Powers of Attorney (included on signature page)
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.
The following consolidated financial statements from the Aptose Biosciences Inc. Annual Report on Form 10-K for the year ended December 31,
2020, formatted in Extensible Business Reporting Language (XBRL): (i) statements of operations and comprehensive loss, (ii) balance sheets, (iii)
statements of changes of shareholders’ equity, (iv) statements of cash flows, and (v) the notes to the financial statements.

_______________________________
+
*
^
^^

**

Indicates management contract or compensatory plan.
Filed herewith.
Confidential treatment has been sought with respect to certain portions of this exhibit.
Confidential treatment has been granted with respect to certain portions of this exhibit. Omitted portions have been filed separately with the
Securities and Exchange Commission.
In accordance with Rule 406T of Regulation S-T, the XBRL related information in Exhibit 101 to this Annual Report on Form 10-K is deemed not
filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act, is deemed not filed for purposes of
Section 18 of the Exchange Act, and otherwise is not subject to liability under these sections.

50

 
 
 
 
 
 
 
 
 
 
ITEM 16. FORM 10-K SUMMARY

None.

51

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pursuant to the requirements of the Securities Act, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized,

in the City of San Diego, State of California, on the 23rd day of March, 2021.

SIGNATURES

Aptose Biosciences Inc.

By:

/s/ William G. Rice
William G. Rice, Ph.D.
President, Chief Executive Officer and Chairman of the Board of Directors

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Dr. William G. Rice and Mr. Gregory K. Chow,
and each of them, his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place and
stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this report, and to file the same, with all exhibits thereto, and other
documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority
to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or either of them, or their or his substitutes or substitute, may lawfully do or cause to be done
by virtue hereof.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities
and on the dates indicated.

Signature

Title

/s/ William G. Rice, Ph.D.

Executive Officer)

  President, Chief Executive Officer and Chairman of the Board of Directors (Principal

/s/ Gregory K. Chow

/s/ Denis R. Burger, Ph.D.

/s/ Carol G. Ashe

/s/ Caroline Loewy

/s/ Erich M. Platzer, M.D., Ph.D.

/s/ Mark D.Vincent, M.D.

/s/ Warren Whitehead

  Executive Vice President, Chief Financial Officer (Principal Financial Officer and

Accounting Officer) and Chief Operating Officer

  Director, Lead Independent

  Director

  Director

  Director

  Director

  Director

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated Financial Statements

APTOSE BIOSCIENCES INC.

Years ended December 31, 2020 and 2019

F-1

 
 
 
 
 
 
 
 
 
 
 
KPMG LLP
100 New Park Place, Suite 1400
Vaughan, ON L4K 0J3
Tel 905-265 5900
Fax 905-265 6390
www.kpmg.ca

To the Shareholders and Board of Directors
Aptose Biosciences Inc.

Opinion on the Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm

We have audited the accompanying consolidated statements of financial position of Aptose Biosciences Inc. and subsidiaries (the Company) as of December 31, 2020 and
2019, the related consolidated statements of loss and comprehensive loss, changes in shareholders’ equity, and cash flows for each of the years in the two-year period ended
December 31, 2020, and the related notes (collectively, the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material
respects, the financial position of the Company as of December 31, 2020 and 2019, and the results of its operations and its cash flows for each of the years in the two-year
period ended December 31, 2020, in conformity with U.S. generally accepted accounting principles.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial
statements based on our audits. We are a public accounting firm registered with the Public Company 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 consolidated 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.

KPMG LLP, an Ontario limited liability partnership and member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG Canada provides services to KPMG LLP.

F-2

 
 
 
 
 
 
 
 
 
 
 
 
Aptose Biosciences Inc.

Our audits included performing procedures to assess the risks of material misstatement of the consolidated 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 consolidated 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 consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that was communicated or required to be
communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the consolidated financial statements and (2) involved our especially
challenging, subjective, or complex judgments. The communication of a critical audit matter does not alter in any way our opinion on the consolidated financial statements,
taken as a whole, and we are not, by communicating the critical audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to
which it relates.

Evaluation of Research and Development Prepaid and Accrued Costs

As discussed in Notes 2(i), 4 and 9 to the consolidated financial statements, the Company records expenses for research and development activities based on Management’s
estimates of services received and efforts expended pursuant to contracts with vendors that conduct research and development on the Company’s behalf. The financial terms
vary from contract to contract and may result in uneven payment flows as compared with services performed or products delivered. As a result, the Company is required to
estimate research and development expenses incurred during the period, which impacts the amount of accrued expenses and prepaid balances related to such costs as of each
balance sheet date. Management estimates the amount of work completed through discussions with internal personnel and external service providers as to the progress or stage
of completion of the services. Management makes significant judgments and estimates in determining the accrued balance at the end of each reporting period.

We identified the evaluation of research and development prepaid and accrued costs as a critical audit matter. The Company’s estimates are based on a number of factors,
including the Company’s knowledge of the status of each of the research and development project milestones, and contract terms together with related executed change orders.
Higher degree of auditor judgment was required in evaluating the results of our audit procedures regarding the Company’s estimates, because of the subjectivity and estimation
uncertainty in the significant assumptions used in the calculation.

F-3

 
 
 
 
 
 
 
 
 
 
 
Aptose Biosciences Inc.

The following are the primary procedures we performed to address this critical audit matter. We evaluated the design of certain internal controls related to the critical audit
matter. This included controls over the development of the estimated amount of prepaid and accrued costs incurred by the contract research organizations and contract
manufacturing organizations during the period. For a selection of research and development projects, we assessed the Company’s estimates of a selection of the research and
development activities completed to date by:

·

·

·

inquiring with Company personnel responsible for overseeing the research and development activities to understand progress of the activities;

inspecting the terms of the contracts between the Company and the respective contract research and contract manufacturing organizations, the correspondence
between the Company and these organizations as to the completion status, arriving at an estimate of the prepaid or accrual amounts based thereon and
comparing it to the amounts recorded by the Company; and

performing a lookback analysis by comparing the estimated accrual balances at prior annual reporting date to the actual amounts that were ultimately invoiced.

We have served as the Company’s auditor since 2003.

Chartered Professional Accountants, Licensed Public Accountants

Vaughan, Canada
March 23, 2021

F-4

 
 
 
 
 
 
 
 
 
 
 
 
 
 
APTOSE BIOSCIENCES INC.
Consolidated Statements of Financial Position
(Expressed in thousands of US dollars)

Assets
Current assets:

Cash and cash equivalents
Investments
Prepaid expenses
Other current assets
Total current assets

Non-current assets:

Property and equipment
Right-of-use assets, operating leases
Total non-current assets

Total assets
Liabilities and Shareholders’ Equity
Current liabilities:

Accounts payable
Accrued liabilities
Current portion of lease liability, operating leases
Total current liabilities 

Non-current liabilities:

Lease liability, operating leases
Total liabilities

Shareholders’ equity:
Share capital:

Common shares, no par value, unlimited authorized shares, 88,881,737 and 76,108,031 shares issued and
outstanding at December 31, 2020 and December 31, 2019
Additional paid-in capital

Accumulated other comprehensive loss
Deficit
Total shareholders’ equity

  $

  $

  $

December 31,
2020 

December 31,
2019  

  $

  $

  $

117,393 
5,000 
2,554 
129 
125,076 

261 
925 
1,186 
126,262 

2,171 
4,102 
539 
6,812 

535 
7,347 

429,523 
50,861 
(4,316)    
(357,153)    
118,915 

79,842 
17,758 
1,025 
141 
98,766 

334 
1,376 
1,710 
100,476 

1,960 
3,058 
521 
5,539 

1,011 
6,550 

365,490 
34,649 
(4,298)
(301,915)
93,926 

Total liabilities and shareholders’ equity

  $

126,262 

  $

100,476 

See accompanying notes to consolidated financial statements
Subsequent events (note 17)

F-5

 
 
 
 
 
 
 
 
 
   
 
 
 
  
   
  
 
 
  
   
  
 
 
  
   
  
 
 
   
 
 
   
 
 
   
 
 
   
 
 
  
   
  
 
 
   
 
 
   
 
 
   
 
 
  
   
  
 
 
  
   
  
 
 
   
 
 
   
 
 
 
   
 
 
  
   
  
 
 
   
 
 
   
 
 
 
  
   
  
 
 
  
   
  
 
 
  
   
  
 
 
   
 
 
   
 
 
 
 
 
 
   
 
 
 
  
   
  
 
 
 
 
APTOSE BIOSCIENCES INC.
Consolidated Statements of Loss and Comprehensive Loss
(Expressed in thousands of US dollars, except for per common share data)

Revenue

Expenses:

Research and development
General and administrative
Operating expenses

Other income :

Interest income
Foreign exchange gain
Total other income

Net loss

Other comprehensive loss:
Unrealized gain/(loss) on securities available-for-sale
Total comprehensive loss

Basic and diluted loss per common share

Year ended
December 31, 2020 

Year ended
December 31, 2019 

  $

- 

  $

- 

29,288 
26,480 
55,768 

522 
8 
530 

16,835 
10,022 
26,857 

574 
6 
580 

(55,238)    

(26,277)

  $

  $

(18)    
(55,256)   $

(0.67)   $

18 
(26,259)

(0.52)

Weighted average number of common shares outstanding used in the calculation of (in thousands)

Basic and diluted loss per common share

81,837 

50,160 

See accompanying notes to consolidated financial statements.

F-6

 
 
 
 
 
 
   
 
 
 
 
  
   
  
 
 
 
  
   
  
 
 
 
  
   
  
 
 
  
   
  
 
 
   
 
 
   
 
 
   
 
 
  
   
  
 
 
   
 
 
   
 
 
   
 
 
 
  
   
  
 
 
 
 
 
  
   
  
 
 
  
   
  
 
 
 
 
 
  
   
  
 
 
 
  
   
  
 
 
  
   
  
 
 
   
 
 
 
  
   
  
 
 
 
 
 
 
APTOSE BIOSCIENCES INC.
Consolidated Statements of Changes in Shareholders’ Equity
(Expressed in thousands of US dollars)

Common Shares

Balance, December 31, 2019
Common shares issued pursuant to
public offering
Common shares issued on redemption
of restricted share units
Common shares issued upon exercise
of stock options
Stock-based compensation
Other comprehensive gain
Net loss
Balance, December 30, 2020

Balance, December 31, 2018
Common shares issued pursuant to the
December 2019 public offering
Common shares issued pursuant to the
June 2019 public offering
Common shares issued pursuant to
2019 share purchase agreement
Common shares issued under the 2018
ATM
Common shares issued pursuant to
2018 share purchase agreement
Common shares issued upon exercise
of stock options
Common shares issued on redemption
of restricted share units
Stock-based compensation
Other comprehensive gain
Net loss
Balance, December 30, 2019

Shares
(thousands) 
76,108 

  $

Additional paid-

Amount     
365,490    $

in capital     
34,649    $

11,854 

685 

235 
- 
- 
- 
88,882 

  $

58,234     

-     

4,801     

(4,801)    

998     
-     
-     
-     
429,523    $

(425)    
21,438     
-     
-     
50,861    $

Accumulated
other
comprehensive

loss     
(4,298)   $

Deficit     
(301,915)   $

-     

-     

-     
-     
(18)    
-     
(4,316)   $

-     

-     

-     
-     
-     
(55,238)    
(357,153)   $

38,162 

  $

261,072    $

32,963    $

(4,316)   $

(275,638)   $

18,544 

11,500 

1,971 

77 

5,502 

312 

40 
- 
- 
- 
76,108 

  $

68,588     

19,594     

4,730     

178     

10,000     

-     

-     

-     

-     

-     

1,248     

(530)    

80     
-     
-     
-     
365,490    $

(80)    
2,296     
-     
-     
34,649    $

-     

-     

-     

-     

-     

-     

-     

-     

-     

-     

-     

-     

-     
-     
18     
-     
(4,298)   $

-     
-     
-     
(26,277)    
(301,915)   $

Total 
93,926 

58,234 

- 

573 
21,438 
(18)
(55,238)
118,915 

14,081 

68,588 

19,594 

4,730 

178 

10,000 

718 

- 
2,296 
18 
(26,277)
93,926 

See accompanying notes to consolidated financial statements.

F-7

 
 
 
 
 
     
      
      
      
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
      
      
      
      
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
APTOSE BIOSCIENCES INC.
Consolidated Statements of Cash Flows
(Expressed in thousands of US dollars)

Cash flows from operating activities:

Net loss for the year
Items not involving cash:

Stock-based compensation
Shares issued to Aspire Capital as commitment fees
Depreciation and amortization
Amortization of right-of-use assets
Interest on lease liabilities
Unrealized foreign exchange gain/(loss)
Accrued interest on investments
Change in operating working capital:

Prepaid expenses
Operating lease payments
Other assets
Accounts payable
Accrued liabilities
Cash used in operating activities

Cash flows from financing activities:

Issuance of common shares pursuant to July/August 2020 Public Offering, net of broker commission and agent legal
fees
Issuance of common shares pursuant to December 2019 Public Offering, net of broker commission and agent legal
fees
Issuance of common shares pursuant to June 2019 Public Offering, net of broker commission and agent legal fees
Issuance of common shares under the 2018 ATM, net of broker commission
Issuance of common shares under 2019 share purchase agreement
Issuance of common shares under 2018 share purchase agreement
Offering costs paid
Issuance of common shares pursuant to exercise of stock options
Cash provided by financing activities

Cash flows from (used in) investing activities:
Maturity (acquisition) of investments, net
Purchase of property and equipment
Cash provided by (used in) investing activities

Effect of exchange rate fluctuations on cash and cash equivalents held

Increase in cash and cash equivalents

Cash and cash equivalents, beginning of year
Cash and cash equivalents, end of year

See accompanying notes to consolidated financial statements.

Year ended
December 31, 2020 

Year ended
December 31, 2019 

  $

(55,238)   $

(26,277)

21,438 
- 
152 
462 
69 
(8)    
33 

(1,529)    
(537)    
12 
211 
1,044 
(33,891)    

58,402 

- 
- 
- 
- 
- 
(168)    
573 
58,807 

12,707 

(79)    

12,628 

7 

37,551 

2,296 
360 
152 
461 
90 
(23)
(34)

(379)
(471)
(40)
645 
1,662 
(21,558)

- 

68,883 
19,736 
178 
4,370 
10,000 
(437)
718 
103,448 

(17,268)
(102)
(17,370)

23 

64,543 

15,299 
79,842 

  $

79,842 
117,393 

  $

F-8

 
 
 
 
 
 
 
   
 
 
 
 
  
   
  
 
 
 
      
  
 
 
 
  
   
  
 
 
  
   
  
 
 
  
   
  
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
   
 
 
  
   
  
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
  
   
  
 
 
  
   
  
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
   
 
 
   
 
 
 
  
   
  
 
 
  
   
  
 
 
   
 
 
 
 
   
 
 
 
  
   
  
 
 
   
 
 
 
  
   
  
 
 
   
 
 
 
  
   
  
 
 
   
 
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

1.

Reporting entity:

Aptose  Biosciences  Inc.  (“Aptose”  or  the  “Company”)  is  a  clinical-stage  biotechnology  company  committed  to  discovering  and  developing  personalized  therapies
addressing unmet medical needs in oncology. The Company’s executive offices are located in San Diego, California and its head office is located in Toronto, Canada.

Aptose  has  two  clinical-stage  programs  and  a  second  program  that  is  discovery-stage  and  partnered  with  another  company.  CG026806  (“CG-806”),  Aptose’s  pan-
FMS-like tyrosine kinase 3 / pan-Bruton’s tyrosine kinase inhibitor, is currently enrolling patients in a Phase 1, multicenter, open label, dose-escalation study with
expansions  to  assess  the  safety,  tolerability,  PK,  and  preliminary  efficacy  of  CG-806  in  patients  with  chronic  lymphocytic  leukemia  (CLL/SLL)  or  non-Hodgkin
lymphomas (NHL). Aptose was granted IND allowance from the U.S Food and Drug Administration (FDA) to initiate a separate Phase 1 trial in patients with relapse
or refractory acute myeloid leukemia (AML) in June 2020, and this trial is also enrolling patients. APTO-253, Aptose’s second program, is a small molecule MYC
inhibitor  and  is  currently  enrolling  patients  in  a  Phase  1b  clinical  trial  for  the  treatment  of  patients  with  R/R  blood  cancers,  including  AML  and  high-risk
Myelodysplastic Syndrome.

We  are  advancing  first-in-class  targeted  agents  to  treat  life-threatening  cancers  that,  in  most  cases,  are  not  elective  for  patients  and  require  immediate  treatment. 
However, COVID-19 has caused global economic and social disruptions that could adversely affect our ongoing and planned research and development of our clinical-
stage programs including but not limited to drug manufacturing campaigns, clinical trial activities including enrollment of patients in our ongoing and planned clinical
trials, collection and analysis of patient data and eventually, the reporting of results from our trials.

Since our inception, we have financed our operations and technology acquisitions primarily from equity financing, proceeds from the exercise of warrants and stock
options,  and  interest  income  on  funds  held  for  future  investment.  Our  uses  of  cash  for  operating  activities  have  primarily  consisted  of  salaries  and  wages  for  our
employees, facility and facility-related costs for our offices and laboratories, fees paid in connection with preclinical and clinical studies, drug manufacturing costs,
laboratory supplies and materials, and professional fees.

We do not expect to generate positive cash flow from operations for the foreseeable future due to the early stage of our clinical trials. It is expected that negative cash
flow will continue until such time, if ever, that we receive regulatory approval to commercialize any of our products under development and/or royalty or milestone
revenue from any such products exceeds expenses.

We believe that our cash, cash equivalents and investments on hand at December 31, 2020 will be sufficient to finance our operations for at least 12 months from the
issuance date of these financial statements. Our cash needs for the next twelve months include estimates of the number of patients and rate of enrollment of our clinical
trials, the amount of drug product that we will require to support our clinical trials, and our general corporate overhead costs to support our operations, and our reliance
on our manufacturers. We have based these estimates on assumptions and plans which may change and which could impact the magnitude and/or timing of operating
expenses and our cash runway.

Our ability to raise additional funds could be affected by adverse market conditions, the status of our product pipeline, possible delays in enrollment in our trial related
to COVID-19, and various other factors and we may be unable to raise capital when needed, or on terms favorable to us. If necessary funds are not available, we may
have to delay, reduce the scope of, or eliminate some of our development programs, potentially delaying the time to market for any of our product candidates.

2.

Significant accounting policies

(a) Basis of consolidation:

These  consolidated  financial  statements  include  the  accounts  of  its  subsidiaries.  All  intercompany  transactions,  balances,  revenue  and  expenses  are  eliminated  on
consolidation.

(b) Basis of presentation:

These consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United States, or GAAP and the rules
and regulations of the Securities and Exchange Commission, or SEC, related to annual reports filed on Form 10-K. The functional and presentation currency of the
Company is the US dollar.

F-9

 
 
 
 
 
 
 
 
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

(c) Significant accounting policies, estimates and judgments:

The preparation of the consolidated financial statements requires management to make judgments, estimates and assumptions that affect the application of accounting
policies and reported amounts of assets and liabilities at the date of the consolidated financial statements and reported amounts of revenue and expenses during the
reporting period. Actual outcomes could differ from those estimates. The consolidated financial statements include estimates, which, by their nature, are uncertain.

The impacts of such estimates are pervasive throughout the consolidated financial statements and may require accounting adjustments based on future occurrences.

The estimates and underlying assumptions are reviewed on a regular basis. Revisions to accounting estimates are recognized in the period in which the estimate is
revised and in any future periods affected.

(d) Leases

Effective January 1, 2019, the Company adopted Financial Accounting Standards Board, or FASB, standard ASU No. 2016-02, “Leases (Topic 842)”. The Company’s
operating leases of tangible property with terms greater than twelve months are recognized as right of use assets, which represents the lessee’s right to use, or control
the  use  of,  a  specified  asset  for  the  lease  term,  and  a  corresponding  lease  liability,  which  represents  the  lessee’s  obligation  to  make  lease  payments  under  a  lease,
measured on a discounted basis. The Company adopted the new standard using the alternative transition method, which permits a company to use its effective date as
the date of initial application without restating comparative period financial statements. Landlord inducements in the form of free rent periods are netted against lease
payments to the landlord in measuring right-of-use assets and lease liabilities.

Impact of adoption:

As  a  result  of  adopting  Topic  842,  we  recorded  as  of  January  1,  2019,  a  right  of  use  asset  of  approximately  $1.570  million,  and  a  lease  liability  of  approximately
$1.647 million. Upon adoption, landlord inducements of approximately $78 thousand were de-recognized, and a corresponding adjustment was made to right-of-use
assets.

(e) Cash and cash equivalents:

Cash  and  cash  equivalents  are  short-term  highly  liquid  investments  with  original  maturities  of  90  days  or  less  as  at  the  date  of  purchase.  Cash  equivalents  are
accounted for on amortized cost basis, which approximates its fair value due to their short-term maturities.

(f)

Investments:

Investments consist of time deposits with original maturities greater than 90 days are classified by management as securities available-for-sale. These available-for-
sale  securities  are  recorded  at  estimated  fair  values.  Unrealized  gains  and  losses  on  these  investments  are  recorded  in  accumulated  other  comprehensive  income
(AOCI) in shareholder’s equity. Realized gains and losses and declines in value that are judged to be other than temporary are included in interest income.

(g) Concentration of risk:

The  Company  is  subject  to  credit  risk  from  the  Company’s  cash  and  cash  equivalents  and  investments.  The  carrying  amount  of  the  financial  assets  represents  the
maximum credit exposure. The Company manages credit risk associated with its cash and cash equivalents and investments by maintaining minimum standards of R1-
low or A-low investments and the Company invests only in highly rated Canadian corporations and treasury bills, which are capable of prompt liquidation.

F-10

 
 
 
 
 
 
 
 
 
 
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

(h) Property and equipment:

Property and equipment is measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable
to  the  acquisition  of  the  asset.  The  Company  records  depreciation  at  rates  that  charge  operations  with  the  cost  of  the  assets  over  their  estimated  useful  lives  on  a
straight-line basis as follows:

Office furniture (years)
Laboratory equipment (years)
Computer hardware (years)
Computer software (years)
Leasehold improvements

5 
5 
3 
3 
Life of lease 

The residual value, useful life and methods of depreciation of the assets are reviewed at each reporting period and adjusted prospectively if appropriate.

(i) Research and development:

Research and development (R&D) costs are expensed as incurred. R&D costs consist primarily of salaries and benefits, stock-based compensation, manufacturing,
contract  services,  clinical  trials  and  research  related  overhead.  Non-refundable  advance  payments  for  goods  and  services  that  will  be  used  in  future  research  are
recorded in prepaid and other assets and are expensed when the services are performed.

The  Company  records  expenses  for  research  and  development  activities  based  on  Management’s  estimates  of  services  received  and  efforts  expended  pursuant  to
contracts  with  vendors  that  conduct  research  and  development  on  Aptose’s  behalf.  The  financial  terms  vary  from  contract  to  contract  and  may  result  in  uneven
payment  flows  as  compared  with  services  performed  or  products  delivered.  As  a  result,  the  Company  is  required  to  estimate  research  and  development  expenses
incurred  during  the  period,  which  impacts  the  amount  of  accrued  expenses  and  prepaid  balances  related  to  such  costs  as  of  each  balance  sheet  date.  Management
estimates the amount of work completed through discussions with internal personnel and external service providers as to the progress or stage of completion of the
services. Management makes significant judgments and estimates in determining the accrued balance in each reporting period. As actual costs become known, the
Company adjusts the accrued estimates.

(j) Fair value:

The  Company  measures  its  financial  assets  and  liabilities  at  fair  value.  The  carrying  amounts  for  the  Company’s  financial  instruments,  including  cash  and  cash
equivalents, accounts payable and accrued liabilities approximate their fair value due to their short maturities. Fair value is the price that would be received to sell an
asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

(k) Stock-based compensation:

The Company has a stock-based compensation plan (the “Plan”) available to officers, directors, employees and consultants with grants under the Plan approved by the
Company’s Board of Directors. Under the Plan, the exercise price of each option equals the closing trading price of the Company’s stock on the day prior to the grant
if the grant is made during the trading day or the closing trading price on the day of grant if the grant is issued after markets have closed. Vesting is provided for at the
discretion of the Board of Directors and the expiration of options is to be no greater than 10 years from the date of grant.

The Company uses the fair value based method of accounting for employee awards granted under the Plan. The Company calculates the fair value of each stock option
grant using the Black-Scholes option pricing model at the grant date. The stock-based compensation cost of the options is recognized as stock-based compensation
expense over the relevant vesting period of the stock options using an estimate of the number of options that will eventually vest.

Stock options awarded to non-employees are measured at grant-date fair value of the equity instruments issued in accordance with FASB issued accounting standards
update No 2018-07, Topic 718.

F-11

 
 
 
   
  
   
   
   
   
   
 
   
  
 
 
 
 
 
 
 
 
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

The Company has a stock incentive plan pursuant to which the Board may grant equity settled stock-based awards comprised of restricted stock units or dividend
equivalents to employees, officers, consultants, independent contractors, advisors and non-employee directors of the Company. Compensation cost for restricted share
units is measured at fair value at the date of grant, which is the market price of the underlying security, and is expensed over the award’s vesting period on a straight-
line basis using an estimate of the number of awards that will eventually vest.

(l) Segment reporting:

Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating
decision-maker, or CODM. The Company’s Chief Executive Officer serves as its CODM. The Company views its operations and manages its business as one segment,
which is the discovery and development of personalized therapies addressing unmet medical needs in oncology. The Company operates primarily in the US.

(m) Loss per share:

Basic loss per share is computed by dividing the net loss available to common shareholders by the weighted average number of shares outstanding during the year.
Diluted loss per share is computed similarly to basic loss per share except that the weighted average share outstanding is increased to include additional shares for the
assumed exercise of stock options and warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options and warrants
were  exercised  and  that  the  proceeds  from  such  exercises  were  used  to  acquire  common  stock  at  the  average  market  price  during  the  year.  The  inclusion  of  the
Company’s  stock  options  and  warrants  in  the  computation  of  diluted  loss  per  share  has  an  anti-dilutive  effect  on  the  loss  per  share  and,  therefore,  they  have  been
excluded from the calculation of diluted loss per share.

(n) Income taxes:

The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the estimated
future  tax  consequences  attributable  to  differences  between  financial  statement  carrying  amounts  of  existing  assets  and  liabilities  and  their  respective  tax  bases.
Deferred tax assets and liabilities are measured using enacted rates in effect for the year in which these temporary differences are expected to be recovered or settled.
Valuation  allowances  are  provided  if,  based  on  the  weight  of  available  evidence,  it  is  more  likely  than  not  that  some  or  all  of  the  deferred  tax  assets  will  not  be
realized.

The Company provides reserves for potential payments of tax to various tax authorities related to uncertain tax positions and other issues. Reserves are based on a
determination  of  whether  and  how  much  of  a  tax  benefit  taken  by  the  Company  in  its  tax  filing  is  more  likely  than  not  to  be  realized  following  resolution  of  any
potential contingencies present related to the tax benefit. Potential interest and penalties associated with such uncertain tax positions are recorded as components of
income tax expense. As at December 31, 2020 and December 31, 2019, the Company has not recorded any reserves for potential payments as the Company has a
history of losses and does not have any revenue from operations.

3.

Cash and cash equivalents:

Cash and cash equivalents consist of cash of $329 thousand (December 31, 2019 - $1.640 million) and deposits in high interest savings accounts, money market funds
and accounts and other term deposits with original maturities of less than 90 days totaling $117.064 million (December 31, 2019 - $78.202 million).

4.

Prepaid expenses:

Prepaid research and development expenses
Other prepaid expenses

December 31,     
2020     

December 31, 
2019 

  $

  $

622    $
1,932     
2,554    $

451 
574 
1,025 

F-12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
   
      
  
   
 
 
   
      
  
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

5.

Property and equipment:

December 31, 2020

Laboratory equipment
Computer hardware
Computer software
Office furniture
Leasehold improvements

December 31, 2019

Laboratory equipment
Computer hardware
Computer software
Office furniture
Leasehold improvements

6.

Right of-use assets, operating leases:

Right-of-use assets, beginning of year
Additions to right-of-use assets
Right-of-use assets, end of year
Accumulated amortization
Right-of use assets, NBV

  $

  $

  $

  $

Cost     

185    $
170     
222     
140     
184     
901    $

Cost     

185    $
122     
222     
116     
177     
822    $

$

Accumulated
depreciation     

Net book value 

177    $
99     
174     
72     
118     
640    $

8 
71 
48 
68 
66 
261 

Accumulated
depreciation     

Net book value 

160    $
60     
128     
51     
89     
488    $

25 
62 
94 
65 
88 
334 

Year ended

December 31, 2020     

Year  ended
December 31, 2019 

1,837    $
11     
1,848     
(923)    
925     

1,570 
267 
1,837 
(461)
1,376 

7.

Investments:

Investments consisted of the following as of December 31, 2020 and December 31, 2019:

United States Treasury Bills

December 31, 2020

Unrealized
gain/(loss)     

-     
-     

Cost     

5,000     
5,000     

Market value 

5,000 
5,000 

F-13

 
 
   
 
   
      
      
  
   
   
   
   
 
 
   
      
      
  
   
 
   
      
      
  
 
   
      
      
  
   
   
   
   
 
 
 
   
 
 
   
      
  
   
   
   
   
 
   
      
  
 
 
 
   
 
 
   
 
   
      
      
  
   
 
   
 
   
      
      
  
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

Guaranteed investment certificates, issued by a Canadian financial institution    
Commercial notes
Canadian provincial promissory note

December 31, 2019

Cost     

Unrealized gain     

Market value 

12,008     
3,736     
1,996     
17,740     

18     
-     
-     
18     

12,026 
3,736 
1,996 
17,758 

8.

Fair value measurements and financial instruments:

The fair value hierarchy establishes three levels to classify the inputs to valuation techniques used to measure fair value.

Level 1 - inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities;

Level 2 - inputs are quoted prices in markets that are not active, quoted prices for similar assets or liabilities in active markets, inputs other than quoted prices that are
observable for the asset or liability, or inputs that are derived principally from or corroborated by observable market data or other means; and

Level 3 - inputs are unobservable (supported by little or no market activity).

The fair value hierarchy gives the highest priority to Level 1 inputs and the lowest priority to Level 3 inputs.

The following table presents the Company’s assets that are measured at fair value on a recurring basis for the periods presented:

Assets

Money Market accounts
Money Market Funds
High interest savings accounts
United States Treasury Bill
Government of Canada Treasury Bill

Assets

High interest savings account
Commercial notes
Canadian provincial promissory notes
Guaranteed investment certificates,  issued by a

Canadian financial institution

  $

  $

  $

December 31,

2020     

Level 1     

Level 2     

Level 3 

668     
44,000     
48,397    $
5,000     
23,999     
122,064    $

December 31,

-    $
-     
-     
-     
-     
-    $

668     
44,000     
48,397     
5,000     
23,999     
122,064    $

- 
- 
- 
- 
- 
- 

2019     

Level 1     

Level 2     

Level 3 

2,989    $
6,235     
5,493     

81,243     

  $

95,960    $

F-14

-    $
-     
-     

-     

-    $

2,989     
6,235     
5,493     

81,243     

95,960    $

- 
- 
- 

- 

- 

 
 
 
   
 
 
   
 
   
      
      
  
   
   
 
   
 
   
      
      
  
 
 
 
 
 
 
 
 
 
   
   
      
      
      
  
 
   
      
      
      
  
   
   
   
   
 
 
 
   
   
      
      
      
  
 
   
      
      
      
  
   
   
   
 
   
      
      
      
  
 
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

9.

Accrued liabilities:

Accrued liabilities as of December 31, 2020 and December 31, 2019 consisted of the following:

Accrued personnel related costs
Accrued research and development expenses
Other accrued expenses

10.

Lease liability

December 31,     
2020     

December 31, 
2019 

  $

  $

1,917    $
1,932     
253     
4,102    $

1,739 
1,062 
257 
3,058 

Aptose leases office space and lab space in San Diego, California. The lease for the office space expires on March 31, 2023 and can be extended for an additional 5
year period. The lease for our lab space expires on February 28, 2022. We lease office space in Toronto, Ontario, Canada and the lease for this location expires on June
30,  2023  with  an  option  to  renew  for  another  5-year  period.  The  Company  has  not  included  any  extension  periods  in  calculating  its  right-to-use  assets  and  lease
liabilities. The Company also enters into leases for small office equipment.

Minimum payments, undiscounted, under our operating leases are as follows:

Years ending December 31,
2021
2022
2023
Thereafter

  $

  $

552 
464 
119 
- 
1,135 

To  calculate  the  lease  liability,  the  lease  payments  in  the  table  above  were  discounted  over  the  remaining  term  of  the  leases  using  the  Company’s  incremental
borrowing rate as at January 1, 2019 for existing leases at the time of adopting the Topic 842, and for new leases after the date adoption, as at the date of the execution
date of the new lease. The following table presents the weighted average remaining term of the leases and the weighted average discount rate:

Weighted-average remaining term – operating leases (years)
Weighted-average discount rate – operating leases

Lease liability, current portion
Lease liability, long term portion
Lease liability, total

Right-of-use assets obtained in exchange for new operating lease liabilities are as follows:

Year ended
December 31, 2020 
2.1 
5.40%   

Year ended
December 31, 2019 
3.3 
5.43%

539 
535 
1,074 

521 
1,011 
1,532 

Year ended

December 31, 2020     

Year ended
December 31, 2019 

Right-of-use assets recorded upon adoption of Topic 842, beginning of period
Right-of-use assets obtained in exchange for new operating lease liabilities in the period

  $

-    $
11    $

1,570 
267 

F-15

 
 
 
 
   
 
   
 
   
      
  
   
   
 
 
 
 
   
  
   
   
   
 
 
 
   
   
   
   
   
 
   
  
   
  
   
   
   
   
   
   
 
 
   
 
   
      
  
   
 
   
      
  
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

Operating lease costs and operating cash flows from our operating leases are as follows:

Operating lease cost

Operating cash flows from operating leases

11.

Share capital:

The Company has authorized share capital of an unlimited number of common voting shares.

(a) Equity issuances:

(i)

July/August 2020 Confidentially Marketed Public Offering (CMPO)

Year ended

December 31, 2020     

Year ended
December 31, 2019 

  $

  $

530    $

537    $

551 

471 

On July 20, 2020 and August 10, 2020, the Company completed a confidentially marketed public offering through the issuance of 11,854,472 common shares at a
price  of  $5.25  per  share  for  gross  proceeds  of  $62.236  million  (approximately  $58.234  million  net  of  share  issue  costs).  Costs  associated  with  the  proceeds
consisted of a 6% cash commissions and share issue costs, which consisted of agent commission, legal and professional fees and listing fees.

(ii) December 2019 Confidentially Marketed Public Offering (CMPO)

On December 19, 2019, the Company completed a confidentially marketed public offering through the issuance of 18,543,750 common shares at a price of $4.00
per share for gross proceeds of $74.175 million (approximately $68.588 million net of share issue costs). Costs associated with the proceeds consisted of a 7%
cash commissions and share issue costs, which consisted of agent commission, legal and professional fees and listing fees.

(iii)

June 2019 Confidentially Marketed Public Offering (CMPO)

On June 3, 2019, the Company completed a confidentially marketed public offering through the issuance of 11,500,000 common shares at a price of $1.85 per
share  for  gross  proceeds  of  $21.275  (approximately  $19.594  million  net  of  share  issue  costs).  Costs  associated  with  the  proceeds  consisted  of  a  7%  cash
commissions and share issue costs, which consisted of agent commission, legal and professional fees and listing fees.

(iv)

2019 Share Purchase agreement

On  May  7,  2019,  the  Company  entered  into  the  2019  Aspire  Purchase  Agreement,  which  provided  that,  upon  the  terms  and  subject  to  the  conditions  and
limitations  set  forth  therein,  Aspire  Capital  was  committed  to  purchase  up  to  an  aggregate  of  $20  million  of  Common  Shares  over  approximately  30  months.
Pursuant  to  the  terms  of  this  agreement,  on  May  13,  2019,  the  Company  issued  171,428  Common  Shares  (“Commitment  Shares”)  to  Aspire  Capital  in
consideration for entering into the 2019 Aspire Purchase Agreement for a total cost of $360 thousand. During the period from May 7, 2019 up to December 16,
2019, the date the 2019 Aspire Purchase Agreement was terminated, the Company issued 1,800,000 common shares under the agreement at an average price of
$2.43 per share for gross and net proceeds of $4.37 million.

(v)

2018 Share Purchase agreement

On  May  30,  2018,  the  Company  entered  into  the  2018  Aspire  Purchase  Agreement,  which  provided  that,  upon  the  terms  and  subject  to  the  conditions  and
limitations  set  forth  therein,  Aspire  Capital  was  committed  to  purchase  up  to  an  aggregate  of  $20  million  of  Common  Shares  over  approximately  30  months.
Pursuant  to  the  terms  of  this  agreement,  on  June  8,  2018,  the  Company  issued  170,261  Common  Shares  (“Commitment  Shares”)  to  Aspire  Capital  in
consideration for entering into the 2018 Aspire Purchase Agreement for a total cost of $600 thousand. During the period from January 1, 2019 up to May 24,
2019, the date the 2018 Aspire Purchase Agreement was terminated, the Company issued 5,502,433 common shares under the agreement at an average price of
$1.82 per share for gross and net proceeds of $10 million. On a cumulative basis up to May 24, 2019, the Company raised a total of approximately $11.9 million
gross and net proceeds under the 2018 Aspire Purchase Agreement. As of May 24, 2019, the Company has issued 6,409,980, the maximum number of shares
issuable under this facility without shareholder approval.

F-16

 
 
 
   
 
   
      
  
 
   
      
  
 
   
      
  
 
 
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

(vi)

2020 At-The-Market (“ATM”) Facility

On May 5, 2020, the Company entered into an equity distribution agreement with Piper Sandler and Canaccord Genuity acting as co-agents in connection with the
2020 ATM Facility. Under the terms of the 2020 ATM Facility, the Company may, from time to time, sell Common Shares having an aggregate offering value of
up to $75 million through Piper Sandler and Canaccord Genuity on the Nasdaq Capital Market. During the year ended December 31, 2020, the Company did not
issue any shares under the 2020 ATM Facility.

(vii) 2019 At-The-Market (“ATM”) Facility

On  May  24,  2019,  the  Company  entered  into  an  “At-The-Market”  Facility  (“ATM”)  equity  distribution  agreement  with  Piper  Jaffray  and  Canaccord  Genuity
acting as co-agents. Under the terms of this facility, the Company may, from time to time, sell shares of our common stock having an aggregate offering value of
up to $40 million through Piper Jaffray and Canaccord Genuity on the Nasdaq Capital Market. During the period from May 24, 2019 to December 16, 2019, the
date the “ATM” Facility was terminated, the Company did not issue any shares under this ATM equity.

(viii) 2018 At-The-Market (“ATM”) Facility

On March 27, 2018, the Company entered into an “At-The-Market” Facility (“ATM”) equity distribution agreement with Cantor Fitzgerald acting as sole agent.
Under the terms of this facility, the Company may, from time to time, sell shares of our common stock having an aggregate offering value of up to $30 million
through Cantor Fitzgerald on the Nasdaq Capital Market. During the period from January 1, 2019 to May 24, 2019, the date the Agreement was terminated, the
Company issued 77,349 shares under this ATM equity facility at an average price of $2.37 for gross proceeds of $183 thousand ($178 thousand net of share issue
costs).  Costs  associated  with  the  proceeds  consisted  of  a  3%  cash  commission. As  of  May  24,  2019,  the  Company  has  raised  a  total  of  $11.2  million  gross
proceeds ($10.9 million net of share issue costs) under the ATM Facility.

(b) Loss per share:

Loss per common share is calculated using the weighted average number of common shares outstanding and is presented in the table below:

(in thousands)

Net loss
Weighted-average common shares – basic and diluted
Net loss per share – basic and diluted

Year ended

December 31, 2020     

Year ended
December 31, 2019 

  $

  $

(55,238)   $
81,837     
(0.67)   $

(26,277)
50,160 
(0.52)

The effect of any potential exercise of the Company’s stock options outstanding during the year has been excluded from the calculation of diluted loss per common
share as it would be anti-dilutive.

F-17

 
 
 
   
 
 
 
   
      
  
   
 
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

12.

Stock-based compensation:

(a) Stock options

Under the Company’s stock option plan, options, rights and other entitlements may be granted to directors, officers, employees and consultants of the Company to
purchase  up  to  a  maximum  of  17.5%  of  the  total  number  of  outstanding  common  shares,  estimated  at  15.6  million  options,  rights  and  other  entitlements  as  at
December 31, 2020. Options are granted at the fair market value of the common shares on the closing trading price of the Company’s stock on the day prior to the
grant if the grant is made during the trading day or the closing trading price on the day of grant if the grant is issued after markets have closed. Options vest at various
rates (immediate to four years) and have a term of 10 years.

Stock option transactions for the years ended December 31, 2019 and 2020 are summarized as follows:

Option numbers are in (000’s)

Outstanding, December 31, 2018
Granted
Exercised
Expired
Forfeited
Outstanding, December 31, 2019
Granted
Exercised
Forfeited
Outstanding, December 31, 2020
Exercisable, December 31, 2020
Vested and expected to vest, December 31, 2020

Options 

4,489     
2,160     
(312)    
(67)    
(329)    
5,941    $
6,362     
(235)    
(126)    
11,942     
4,363     
10,804     

Weighted average 
exercise price

Weighted average
remaining contractual 
life (years)

Aggregate
Intrinsic 
Value

3.11     
2.00     
2.32     
4.61     
2.36     
2.84     
6.81     
2.45     
4.50     
4.97     
3.06     
4.86     

7.9    $
6.2    $
7.8    $

9,142,263 
6,470,708 
8,741,530 

Aggregate  intrinsic  value  represents  the  excess  of  the  value  of  the  closing  stock  price  on  the  previous  trading  day  of  the  respective  balance  sheet  dates  over  the
exercise price of the stock options. Total intrinsic value of options exercised was $850 thousand for 2020 (2019 – $259 thousand).

As of December 31, 2020, there was $9.52 million of total unrecognized compensation cost related to non-vested stock options, which is expected to be recognized
over an estimated weighted-average period of 1.83 years.

The following table presents the weighted average assumptions that were used in the Black-Scholes option pricing model to determine the fair value of stock options
granted during the year, and the resultant weighted average fair values:

Risk-free interest rate
Expected dividend yield
Expected volatility
Expected life of options (years)
Grant date fair value

Year ended
December 31, 2020 

Year ended
December 31, 2019 

1.27%   
- 
85.9%   
5 
4.59 

  $

2.18%
- 
83.9%
5 
1.34 

  $

F-18

 
 
 
  
  
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
   
      
  
   
      
  
   
      
  
   
      
  
   
      
  
   
      
  
   
      
  
   
      
  
   
      
  
   
   
   
 
 
 
 
 
   
   
 
   
  
   
  
   
   
   
   
   
   
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

The Company uses historical data to estimate the expected dividend yield and expected volatility of its common shares in determining the fair value of stock options.
The expected life of the options represents the estimated length of time the options are expected to remain outstanding.

The following table presents the vesting terms of options granted in the period:

Option numbers are in (000’s)

Cliff vesting after one year anniversary
3 year vesting (50%-25%-25%)
4 year vesting (50%-16 2/3%-16 2/3%-16 2/3%)
Total stock options granted in the period

(b) Restricted share units

Year ended

December 31, 2020     
Number of options     

Year ended
December 31, 2019 
Number of options 

300     
862     
5,200     
6,362     

335 
160 
1,665 
2,160 

The Company has a stock incentive plan (SIP) pursuant to which the Board may grant stock-based awards comprised of restricted stock units or dividend equivalents
to employees, officers, consultants, independent contractors, advisors and non-employee directors of the Company. Each restricted unit is automatically redeemed for
one common share of the Company upon vesting. The following table presents the activity under the SIP plan for the year ended December 31, 2020 and 2019 the
units outstanding.

Outstanding, beginning of year
Granted
Redeemed
Outstanding, end of year

Year ended, 
December 31, 2020
Number
(in thousands)     
40    $
645     
(685)    
-    $

Weighted average
grant date fair value     
2.00     
7.32     
7.01     
-     

Year ended, 
December 31, 2019
Number
(in thousands)     
-    $
80     
(40)    
40    $

Weighted average
grant date fair value 
- 
2.00 
2.00 
2.00 

On March 10, 2020, the Company granted 645,000 restricted share units (RSUs) with a vesting term of three months. On May 5, 2020, the vesting term on the RSUs
was extended from three months to four months. On July 10, 2020, all of these restricted share units were vested and were redeemed for 645,000 common shares.

On  June  3,  2019,  the  Company  granted  80,000  restricted  share  units  (RSUs),  40,000  restricted  share  units  of  which  have  a  vesting  term  of  three  months  and  the
balance having a vesting term of one year. On September 3, 2019, 50% of these restricted share units were vested and were redeemed for 40,000 common shares. On
May 5, 2020, the vesting term on the balance was extended from one year to one year and one month. On July 2, 2020, the remaining of these restricted share units
were vested and were redeemed for 40,000 common shares.

The grant date fair value of the March 10, 2020 and June 3, 2019 RSUs were determined as the closing value of the common shares of the Company on the Nasdaq
Stock Market on the date prior to the date of grant.

F-19

 
 
 
 
   
 
 
 
   
 
   
      
  
   
   
   
   
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
 
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

(c) Share-based payment expense

The Company recorded share-based payment expense related to stock options and RSUs as follows:

Research and development
General and administrative
Total

13.

Related party transactions:

Year ended

December 31, 2020     

Year ended
December 31, 2019 

  $

  $

3,720    $
17,718     
21,438    $

474 
1,822 
2,296 

The  Company  uses  Moores  Cancer  Center  at  the  University  of  California  San  Diego  (UCSD)  to  provide  pharmacology  lab  services  to  the  Company.  Dr.  Stephen
Howell is a member of our Scientific Advisory Board and former Acting Chief Medical Officer of Aptose up to January 1, 2020 and is also a Professor of Medicine at
UCSD  and  oversees  the  laboratory  work.  The  work  is  completed  under  the  terms  of  research  services  agreements  executed  in  March  2015  and  has  been  extended
annually. These transactions are in the normal course of business and are measured at the amount of consideration established and agreed to by the related parties.

During the comparative year ended December 31, 2019, while Dr. Howell was Acting Chief Medical Officer, the Company recorded $223 thousand in research and
development expenses related to the agreement.

14.

Collaborative agreements:

The Company enters into research, development and license agreements in the ordinary course of business where the Company receives research services and rights to
proprietary  technologies.  Milestone  and  royalty  payments  that  may  become  due  under  various  agreements  are  dependent  on,  among  other  factors,  clinical  trials,
regulatory approvals and ultimately the successful development of a new drug, the outcome and timing of which is uncertain.

Under the Company’s license agreement with CrystalGenomics for rights to CG-806, in all territories outside of the Republic of Korea and China, the Company has
obligations for development milestones of $16 million related to the initiation of Phase 2 and pivotal clinical trials, and regulatory milestones totaling $44 million. The
Company also has an obligation to pay royalty payments on sales of commercialized product. The timing of any milestone or royalty payments that may become due is
not yet determinable.

On June 13, 2018, the Company entered into a license agreement with CrystalGenomics to gain an exclusive license to CG-806 in China. The Company has potential
future obligations of development milestones of $6 million related to approval of an Investigational New Drug (“IND”) and to the initiation of Phase 2 and pivotal
clinical  trials,  and  regulatory  milestones  totaling  $20  million.  The  Company  also  has  an  obligation  to  pay  sales  milestones  and  royalty  payments  on  sales  of
commercialized product. The timing or likelihood of any milestone or royalty payments that may become due is not yet determinable.

On March 7, 2018, we entered into an exclusive global license agreement with Ohm Oncology (OHM), for the development, manufacture and commercialization of
APL-581,  as  well  as  related  molecules  from  our  dual  bromodomain  and  extra-terminal  domain  motif  (BET)  protein  and  kinase  inhibitor  program.  Under  the
agreement, we will retain reacquisition rights to certain molecules, while OHM/LALS will have the rights to develop and sublicense all other molecules. We have
received two nominal upfront cash payments and are eligible to receive up to $125 million of additional payments based on the achievement of certain development,
regulatory and sales milestones, as well as significant royalties on future sales generated from the program, if any.

F-20

 
 
 
   
 
 
 
   
      
  
   
 
 
 
 
 
 
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

15.

Income taxes:

(a) Recent tax legislation

In December 2017 the U.S. government enacted comprehensive tax legislation, the Tax Cuts and Jobs Act (the "Tax Act"), which significantly revises the U.S. tax
code, generally effective January 1, 2018, by lowering the U.S. federal corporate income tax rate from 35% to 21%, implementing a territorial tax system and setting
limitations on the deductibility of certain costs (e.g. Interest expenses) among other things. As a Canadian entity, we generally would be classified as a foreign entity
(and, therefore, a non-U.S. tax resident) under general rules of U.S. federal income taxation. However, we have a branch and U.S. subsidiary subject to U.S. federal
income taxation.

(b) Income taxes

For the years ended December 31, 2019 and 2020, the total comprehensive loss is as follows:

Loss attributed to US foreign operations
Loss attributed to Canadian operations
Income (loss) before income taxes

(c) Tax rate reconciliation

December 31, 2020      December 31, 2019 

  $

  $

(39,757)   $
(15,481)    
(55,238)   $

(20,470)
(5,807)
(26,277)

Major items causing the Company’s income tax rate to differ from the statutory rate of approximately 26.5% (December 31, 2019 – 26.5%) are as follows:

Net loss
Statutory Canadian corporate tax rate

Computed expected tax recovery
Non-deductible permanent differences
Change in valuation allowance
Foreign tax rate differential
Foreign exchange differences
Prior year true-up adjustments
Other

(d) Significant components of deferred taxes

Year ended
December 31, 2020 

Year ended
December 31, 2019 

  $

  $

  $

(55,238)   $
26.5%   

(14,638)   $
4,959 
10,383 

(428)    
- 
(230)    
(46)    
  $
- 

(26,277)
26.5%

(6,963)
(1,305)
12,146 
(286)
- 
(3,563)
(29)
- 

The tax effects of temporary differences that give rise to significant portions of the unrecognized deferred tax assets are presented below:

Net operating losses carried forward
Research and development expenditures
Property, equipment, and other intangible assets
Research and development tax credits
Financing costs
Right-of-use assets
Total deferred tax assets
Valuation allowance
Net deferred tax asset

F-21

December 31, 2020      December 31, 2019 

  $

  $

37,362    $
5,032     
3,760     
3,597     
2,336     
40     
52,127     
(52,127)    
-    $

26,786 
5,031 
4,191 
3,685 
2,010 
41 
41,744 
(41,744)
- 

 
 
 
 
   
 
   
      
  
 
   
      
  
   
 
 
 
   
 
   
 
 
   
  
   
  
   
 
   
  
   
  
   
   
   
   
   
   
   
   
   
 
 
 
   
 
   
      
  
 
   
      
  
   
   
   
   
   
   
   
 
 
 
APTOSE BIOSCIENCES INC.
Notes to Consolidated Financial Statements
Year ended December 31, 2020 and 2019
(Tabular amounts in thousands of US dollars, unless otherwise noted)

The valuation allowance at December 31, 2020 was primarily related to net operating loss carryforwards that, in the judgment of management, are not more-likely
than-not to be realized. In assessing the realizability of deferred tax assets, management considers whether it is more-likely than-not that all or some portion of the
deferred assets will not be realized. This ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in
which those deductible temporary difference become deductible. Based on the history of losses and projections for future taxable income, management believes that it
is not more-likely than-not that the Company will realize the benefits of these deductible temporary differences (e.g. deferred tax assets).

The Company has Canadian undeducted research and development expenditures, totaling $19.0 million that can be carried forward indefinitely. The Company also has
Canadian non-refundable federal and provincial investment tax credits of approximately $3.6 million which are available to reduce future federal taxes payable and
begin to expire in 2021, as well as non-refundable US research and development tax credits of approximately $0.9 million which are available to reduce future US
taxes payable and begin to expire in 2038.

In addition, the Company has Canadian non-capital loss carryforwards of $135.2 million. To the extent that the non-capital loss carryforwards are not used, they begin
to expire in 2026. The Company also has US non-capital loss carryforward of $0.7 million, To the extent that the non-capital loss carryforwards are not used, they
begin to expire in 2034.

The Company files income tax returns with Canada and its provinces and territories. Generally, we are subject to routine examinations by the Canada Revenue Agency
("CRA"). Income tax returns filed with various provincial jurisdictions are generally open to examination for periods of four to five years subsequent to the filing of
the respective return.

The Company also files income tax returns for our U.S. operations and subsidiary with the U.S. federal and state tax jurisdictions. Generally, we are subject to routine
examination  by  taxing  authorities  in  the  U.S.  jurisdictions.  There  are  presently  no  examination  of  our  U.S.  federal  and  U.S.  state  returns.  We  believe  that  our  tax
positions comply with the applicable tax law.

16.

Selected quarterly financial data (unaudited):

Selected financial data (unaudited) for the periods presented was as follows:

Revenue
Net loss
Basic and diluted loss per common share

Revenue
Net loss
Basic and diluted loss per common share

17.

Subsequent events

  $

  $

March 31,

2020     

-    $
(11,526)    
(0.15)    

March 31,

2019     

-    $
(5,506)    
(0.14)    

June 30,

2020     

September 30,

2020     

December 31,
2020 

-    $
(15,750)    
(0.21)    

-    $
(13,249)    
(0.15)    

- 
(14,713)
(0.17)

June 30,

2019     

September 30,

2019     

December 31,
2019 

-    $
(6,218)    
(0.13)    

-    $
(6,844)    
(0.12)    

- 
(7,709)
(0.13)

Subsequent to the year end, the Company issued 2,746,750 stock options to directors, officers, employees and consultants with an average exercise price of $4.36. The
stock options vest 50% after one year and 16.67% on each of the next three anniversaries, except for 430,000 options which vest 50% after one year and 25% on each
of the next two anniversaries.

F-19

 
 
 
 
 
 
 
 
 
 
   
 
   
      
      
      
  
   
   
 
 
   
 
   
      
      
      
  
   
   
 
 
 
 
 
 
Description of Securities Registered
Under Section 12 of the Exchange Act of 1934

The following description of our common shares, no par value per share, is a summary and does not purport to be complete. It is subject to and qualified in its entirety
by reference to our Articles of Incorporation, Arrangement and Amendment last amended on June 12, 2015 (the “Articles”) and our Amended By-Law No. 2 (the “Bylaws”),
each of which is incorporated by reference as an exhibit to the Annual Report on Form 10-K of which this Exhibit is a part. We encourage you to read our Articles and our
Bylaws for additional information.

Exhibit 4.1

Authorized Capital

Our authorized share capital consists of an unlimited number of common shares.

Voting Rights

Holders of common shares will be entitled to receive notice of and to attend all meetings of the shareholders. Holders of common shares are entitled to one vote per
share on all matters voted on by the shareholders, including the election of directors. Our common shares do not have cumulative voting rights. Each director is elected by a
plurality of the votes cast. However, in an uncontested election, if a nominee for director receives a greater number of votes “withheld” from his or her election than votes “for”
such election, the nominee will be considered not to have received the support of the shareholders, even though duly elected as a matter of corporate law. Such a nominee will
be  expected  to  provide  forthwith  his  or  her  resignation  to  the  board,  effective  on  acceptance  by  the  board.  Unless  special  circumstances  apply,  the  board  will  accept  the
resignation.  Within  90  days  following  the  applicable  meeting  of  the  shareholders,  the  board  will  determine  whether  to  accept  or  reject  the  resignation  offer  that  has  been
submitted. Following the board’s decision on the resignation, the board will promptly disclose, via press release, its decision (including the reasons for rejecting the resignation
offer, if applicable).

Except for the election of directors, or as otherwise required by the Articles, the Bylaws or applicable laws and regulations, all questions properly before a meeting of

shareholders will be decided by a majority of the votes cast on the question.

Dividend Rights and Dividend Policy

The holders of common shares are entitled, at the discretion of our board of directors, to receive out of any or all of our assets properly available for the payment of
dividends, any dividend declared by the board of directors and payable by us on our common shares. Any dividend unclaimed after a period of six years from the date on which
the same has been declared to be payable shall be forfeited and shall revert to us. We and our subsidiaries are, and may become, parties to agreements pursuant to which we
borrow  money,  and  certain  covenants  in  these  agreements  may  limit  our  ability  to  pay  dividends  or  other  distributions  with  respect  to  the  common  shares  or  to  repurchase
common shares.

We have not paid any dividends since our incorporation. At the discretion of our board of directors, we will consider paying dividends in the future as our operational
circumstances may permit, having regard to, among other things, our earnings, cash flow and financial requirements. It is the current policy of our board of directors to retain
all earnings to finance our business plan.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Liquidation Rights

The holders of common shares will participate on a pro rata basis in any distribution of our remaining property upon our liquidation, dissolution or winding-up or any

other return of capital or distribution of our assets among our shareholders for the purpose of winding up our affairs.

Other Rights and Preferences

Our common shares have no sinking fund or redemption provisions or preemptive, conversion or exchange rights.

Fully Paid Shares

Our outstanding common shares are, and any newly issued common shares will be, fully paid and non-assessable.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Name

Aptose Biosciences U.S. Inc.
NuChem Pharmaceuticals Inc.

Subsidiaries of the Registrant

State/Jurisdiction of Incorporation

Delaware
Ontario, Canada

Exhibit 21.1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 23.1

KPMG LLP
100 New Park Place, Suite 1400
Vaughan, ON L4K 0J3
Tel 905-265 5900
Fax 905-265 6390
www.kpmg.ca

The Board of Directors

Aptose Biosciences Inc.

Consent of Independent Registered Public Accounting Firm

We, KPMG LLP, consent to the incorporation by reference in the registration statement on Form S-3 (No. 333-235730) and registration statements on Form S-8 (No. 333-
228794 and No. 333-205158) of Aptose Biosciences Inc. (the Company), of our report dated March 23, 2021, on the consolidated financial statements of the Company, which
comprise the consolidated statements of financial position as at December 31, 2020 and December 31, 2019, the related consolidated statements of loss and comprehensive loss,
changes in shareholders’ equity and cash flows for each of the years in the two-year period ended December 31, 2020, and the related notes, and to the reference to our firm
under the heading “Experts” in the registration statements.

Chartered Professional Accountants, Licensed Public Accountants
March 23, 2021
Vaughan, Canada

KPMG LLP, an Ontario limited liability partnership and member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG Canada provides services to KPMG LLP.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 31.1

CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, William G. Rice, certify that:

1.       I have reviewed this Annual Report on Form 10-K of Aptose Biosciences Inc.;

2.       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;

3.       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;

4.       The registrant's other certifying officer 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) 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;

b) 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;

c) 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

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's fourth fiscal quarter 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 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) 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

b) 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 23, 2021

/s/ William G. Rice
Name: William G. Rice, Ph.D.
Title: President and Chief Executive Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 31.2

CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Gregory K. Chow, certify that:

1.       I have reviewed this Annual Report on Form 10-K of Aptose Biosciences Inc.;

2.       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;

3.       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;

4.       The registrant's other certifying officer 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) 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;

b) 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;

c) 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

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's fourth fiscal quarter 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 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) 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

b) 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 23, 2021

/s/ Gregory K. Chow
Name: Gregory K. Chow
Title: Executive Vice President and Chief Financial
Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, I, William G. Rice, the President and Chief Executive

Officer of Aptose Biosciences Inc. (the “Company”), hereby certify that, to my knowledge:

1. The Annual Report on Form 10-K for the year ended December 31, 2020 (the “Report”) of the Company fully complies with the requirements of Section 13(a) or

Section 15(d) of the Securities Exchange Act of 1934; and

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

Date: March 23, 2021

Exhibit 32.1

/s/ William G. Rice
Name: William G. Rice, Ph.D.
Title: President and Chief Executive Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, I, Gregory K. Chow, the Senior Vice President and Chief

Financial Officer of Aptose Biosciences Inc. (the “Company”), hereby certify that, to my knowledge:

1. The Annual Report on Form 10-K for the year ended December 31, 2020 (the “Report”) of the Company fully complies with the requirements of Section 13(a) or

Section 15(d) of the Securities Exchange Act of 1934; and

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

Date: March 23, 2021

Exhibit 32.2

/s/ Gregory K. Chow
Name: Gregory K. Chow
Title: Executive Vice President and Chief Financial Officer