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Axonics

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Employees 201-500
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FY2020 Annual Report · Axonics
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_________________________________________________________________

FORM 10-K

_________________________________________________________________

(Mark One)

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

For the fiscal year ended December 31, 2020
or

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

For the transition period from ___________ to ___________
Commission File Number: 001-38721
_________________________________________________________________

Axonics Modulation Technologies, Inc.

(Exact name of registrant as specified in its charter)

_________________________________________________________________

Delaware
(State or other jurisdiction of 
incorporation or organization)

26 Technology Drive
 Irvine, California
(Address of principal executive
offices)

45-4744083
(I.R.S. Employer
Identification Number)

92618
(Zip Code)

(949) 396-6322

(Registrant’s telephone number,
including area code)

Title of class
Common stock, par value $0.0001 per share

Trading symbol
AXNX

Name of exchange on which registered
Nasdaq Global Select Market

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  Yes ☒     No ☐
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 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 (§ 232.405 of
this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).  Yes ☒    No ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the 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

☒
☐

Accelerated filer
Smaller reporting company
Emerging growth company

☐
☐
☐

If  an  emerging  growth  company,  indicate  by  check  mark  if  the  registrant  has  elected  not  to  use  the  extended  transition  period  for  complying  with  any  new  or  revised  financial
accounting standards provided pursuant to Section 13(a) of the Exchange Act.    ☐
Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting
under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☒
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes ☐  No ☒
The aggregate market value of the registrant’s common stock held by non-affiliates of the registrant as of the last business day of the registrant’s most recently completed second
fiscal quarter was approximately $1,135.8 million, based on the closing price of the registrant’s common stock on the Nasdaq Global Select Market of $35.11 per share for such date.
As of February 25, 2021, 41,523,375 shares of the registrant’s common stock, par value $0.0001 per share, were outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

The information that is required to be included in Part III of this Annual Report on Form 10-K is incorporated by reference to either a definitive proxy statement or an amendment to
this Annual Report on Form 10-K to be filed by the registrant within 120 days of December 31, 2020. Only those portions of any such definitive proxy statement that are specifically
incorporated by reference herein shall constitute a part of this Annual Report on Form 10-K.

TABLE OF CONTENTS

Special Note Regarding Forward-Looking Statements

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

PART I

PART II

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

PART III

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

Exhibits and Financial Statement Schedules

Form 10-K Summary
Signatures

PART IV

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

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

Item 10.
Item 11.
Item 12.
Item 13.
Item 14.

Item 15.

Item 16.

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Table of Contents

Special Note Regarding Forward-Looking Statements

This Annual Report on Form 10-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the
Securities Act), and Section 21E of the Securities Exchange Act of 1934, as amended (the Exchange Act), that involve risks and uncertainties, including statements
based  on  our  current  expectations,  assumptions,  estimates  and  projections  about  future  events,  our  business,  financial  condition,  results  of  operations  and
prospects, our industry and the regulatory environment in which we operate. Any statements contained herein that are not statements of historical facts may be
deemed  to  be  forward-looking  statements.  In  some  cases,  you  can  identify  forward-looking  statements  by  terms  such  as  “anticipate,”  “believe,”  “could,”
“estimate,”  “expect,”  “intend,”  “may,”  “plan,”  “potential,”  “predict,”  “project,”  “should,”  “will,”  “would”  or  the  negative  of  those  terms,  or  other  comparable
terms intended to identify statements about the future. Forward-looking statements include, but are not limited to, statements about:

•

unanticipated safety concerns related to the use of our products;

• U.S. Food and Drug Administration (FDA) or other U.S. or foreign regulatory or legal actions or changes affecting us or our industry;

•

•

•

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•

•

•

•

•

•

•

•

•

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the results of any ongoing or future legal proceedings, including but not limited to intellectual property, product liability or other litigation against us,
our third-party manufacturers or other parties on which we rely or litigation against our general industry;

any termination or loss of intellectual property rights;

any voluntary or regulatory mandated product recalls;

adverse developments concerning our manufacturers or suppliers or any future strategic partnerships;

introductions  and  announcements  of  new  technologies  by  us,  any  commercialization  partners  or  our  competitors,  and  the  timing  of  these
introductions and announcements;

successful integration of acquired operations into our ongoing business;

announcements of regulatory approval or disapproval of our products and any future enhancements to our products;

adverse results from or delays in clinical studies of our products;

variations in our financial results or those of companies that are perceived to be similar to us;

success or failure of competitive products or therapies in the markets in which we do business;

changes in the structure of healthcare payment of our products;

announcements by us or our competitors of significant acquisitions, licenses, strategic partnerships, joint ventures or capital commitments;

economic and market conditions in general and in the medical technology industry specifically, including the size and growth, if any, of the market,
and issuance of securities analysts’ reports or recommendations;

rumors and market speculation involving us or other companies in our industry;

sales of substantial amounts of our stock by directors, officers or significant stockholders, or the expectation that such sales might occur;

additions or departures of key personnel;

changes in our capital structure, such as future issuances of securities and the incurrence of additional debt; and

the continued impact of the novel coronavirus (COVID-19) pandemic, and the related responses of the government and consumers on our business,
financial condition and results of operations.

Table of Contents

The  forward-looking  statements  included  herein  are  based  on  current  expectations  of  our  management  based  on  available  information  and  involve  a
number of risks and uncertainties, all of which are difficult or impossible to predict accurately and many of which are beyond our control. As such, our actual
results may differ significantly from those expressed in any forward-looking statements. Factors that may cause or contribute to such differences include, but are
not limited to, those discussed in more detail in Item 1 “Business” and Item 1A “Risk Factors” of Part I and Item 7 “Management’s Discussion and Analysis of
Financial  Condition  and  Results  of  Operations”  of  Part  II  of  this  Annual  Report  on  Form  10-K.  Readers  should  carefully  review  these  risks,  as  well  as  the
additional risks described in other documents we file from time to time with the Securities and Exchange Commission (SEC). In light of the significant risks and
uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by us or any
other person that such results will be achieved, and readers are cautioned not to place undue reliance on such forward-looking statements. Except as required by
law, we undertake no obligation to revise the forward-looking statements contained herein to reflect events or circumstances after the date hereof or to reflect the
occurrence of unanticipated events. You should read this Annual Report on Form 10-K and the documents we file with the SEC, with the understanding that our
actual future results, levels of activity, performance and achievements may be materially different from what we expect. We qualify all of our forward-looking
statements by these cautionary statements.

Unless the context indicates otherwise, as used in this Annual Report on Form 10-K, the terms “Axonics,” “our company,” “we,” “us” and “our” refer to

Axonics Modulation Technologies, Inc. and our consolidated subsidiaries.

This  Annual  Report  on  Form  10-K  includes  our  trademarks  and  trade  names,  including,  without  limitation,  r-SNM®,  Axonics  SNM  System®  and
Bulkamid®, which are our property and are protected under applicable intellectual property laws. This Annual Report on Form 10-K also includes trademarks and
trade  names  that  are  the  property  of  other  organizations.  Solely  for  convenience,  trademarks  and  trade  names  referred  to  in  this  Annual  Report  on  Form  10-K
appear without the ® and ™ symbols, but those references are not intended to indicate that we will not assert, to the fullest extent under applicable law, our rights,
or that the applicable owner will not assert its rights, to these trademarks and trade names. We do not intend our use or display of other companies’ trade names or
trademarks to imply a relationship with, or endorsement or sponsorship of us by, any other companies.

Table of Contents

Risk Factors Summary

PART I

The following is a summary of some of the risks and uncertainties as of the date of the filing of this Annual Report on Form 10-K that could materially adversely
affect our business, financial condition, and/or results of operations. You should read this summary together with the more detailed description of each risk factor
contained below.

The size and future growth in the market for our products has not been established with precision and may be smaller than we estimate and our sales

We have a limited history of manufacturing and assembling our products in commercial quantities and may encounter related problems or delays that

We may seek to grow our business through acquisitions of complementary products or technologies, and the failure to manage acquisitions, or the failure

If the quality and benefits of our products do not meet the expectations of physicians or patients, then our brand and reputation or our business could be

Our r-SNM System was our sole product until we acquired the Bulkamid urethral bulking agent product line on February 25, 2021 and will generate the

We have incurred significant operating losses since inception, and we expect to incur operating losses in the future, and we may not be able to achieve or

We may require additional capital to finance our planned operations, which may not be available to us on acceptable terms or at all.
We compete against other companies, including Medtronic and Boston Scientific, some of which have longer operating histories, more established

Risks Related to Our Business and Strategy
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sustain profitability.
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vast majority of our revenue for the foreseeable future.
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We rely on third parties for the manufacture of our products, some of them as a single source. This reliance increases the risk that we will not have
sufficient quantities of our products or be able to purchase them at an acceptable cost, and reduces our control over the manufacturing process, which could delay,
prevent or impair our development or sales efforts.
•
could result in lost revenue.
•
•
products or greater resources than we do, which may prevent us from achieving increased market penetration and improved operating results.
•
adversely affected.
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growth may be adversely affected.
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to integrate them with our existing business, could harm our business, financial condition and operating results.
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to support our current business strategies.
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hindered.
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able to maintain adequate product liability insurance.
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disease, COVID-19, could adversely affect our business.
Risks Related to Legal Matters and Government Regulation
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comply with applicable requirements could harm our business.
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grow our business.
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costly investigations, fines or sanctions by regulatory bodies.
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us to recall or withdraw our products from the market.

Unfavorable global economic conditions could adversely affect our business, financial condition, or results.
Our results may be impacted by changes in foreign currency exchange rates.
A pandemic, epidemic or outbreak of an infectious disease in the United States or worldwide, including the outbreak of the novel strain of coronavirus

Our success will depend on our ability to retain senior management and other highly qualified personnel.
If we are unable to achieve and maintain adequate levels of coverage or reimbursement for our products, our commercial success may be severely

Failure to comply with postmarketing regulatory requirements could subject us to enforcement actions, including substantial penalties, and might require

We face the risk of product liability claims that could be expensive, divert management’s attention and harm our reputation and business. We may not be

The misuse or off-label use of our products may harm our reputation in the marketplace, result in injuries that lead to product liability suits or result in

We may not receive the necessary clearances or approvals for modifications to our products, and failure to do so would adversely affect our ability to

Our operations are subject to extensive laws and government regulation and oversight both in the United States and internationally, and our failure to

Consolidation in the healthcare industry could lead to demands for price concessions, which may affect our ability to sell our products at prices necessary

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We and our suppliers are subject to various federal, state and foreign laws, including anti-corruption laws, fraud and abuse laws, privacy and security

We or any of our suppliers or third-party manufacturers could be forced to recall our products.
Our products may cause or contribute to adverse medical events or serious safety issues, which could have a negative impact on us.
Legislative or regulatory reforms in the United States or Europe may make it more difficult and costly for us to obtain regulatory clearances or approvals,

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•
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or to manufacture, market or distribute our products.
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laws, transparency laws, trade regulations, and “conflict minerals” rules, which, if violated, could subject us to substantial penalties. Additionally, any challenge to
or investigation into our practices under these laws could cause adverse publicity and be costly and thus could harm our business.
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could harm our business, financial condition and results of operations.
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may be expensive and restrict how we do business.

Healthcare policy changes, including recently enacted legislation reforming the U.S. healthcare system and new medical device regulations in Europe,

Our business involves the use of hazardous materials and our third-party manufacturers must comply with environmental laws and regulations, which

Litigation or other proceedings or third-party claims of intellectual property infringement against us, including the Medtronic Litigation, or any of our

Risks Related to Intellectual Property
•
current or future licensors, including AMF, could require us to spend significant time and money and could prevent us from selling our products, or affect our stock
price.
If we or any of our current or future licensors, including AMF, are unable to maintain, obtain or adequately protect our intellectual property rights, we
•
may not be able to compete effectively in our market or we could be required to incur significant expenses to enforce or defend our rights or attempt to do the
same.
If we are unable to enforce our intellectual property or protect the confidentiality of our trade secrets or our confidential information, our business or competitive
position could be harmed.
•

If we fail to comply with our obligations under our patent licenses with third parties, we could lose license rights that are important to our business.

We are obligated to maintain proper and effective internal controls over financial reporting and any failure to do so may adversely affect investor

We have incurred and will continue to incur significant costs as a result of being a public company, which may adversely affect our business, financial

The trading price of our common stock may be volatile, and purchasers of our common stock could incur substantial losses.
Our directors, officers and principal stockholders have significant voting power and may take actions that may not be in the best interests of our other

Risks Related to Our Common Stock
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stockholders.
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condition and results of operations.
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confidence in us, and, as a result, the value of our common stock.
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proceedings that may be initiated by our stockholders, which could limit our stockholders’ ability to obtain a favorable judicial forum for disputes with us or our
directors, officers, employees or agents.
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volume could decline.

Our disclosure controls and procedures may not prevent or detect all errors or acts of fraud.
Anti-takeover provisions in our certificate of incorporation and bylaws, as well as under Delaware law, could discourage a takeover.
Our certificate of incorporation designates the Court of Chancery of the State of Delaware as the sole and exclusive forum for certain types of actions and

If securities or industry analysts do not publish research or publish inaccurate or unfavorable research about our business, our stock price and trading

Item 1. Business.

Overview

We  are  a  global  medical  technology  company  that  develops  and  commercializes  products  to  treat  urinary  and  fecal  dysfunction,  including:  (i)  an
implantable  sacral  neuromodulation  (SNM)  system  to  treat  urinary  urge  incontinence  (UUI)  and  urinary  urgency  frequency  (UUF),  together  referred  to  as
overactive  bladder  (OAB),  fecal  incontinence  (FI),  and  non-obstructive  urinary  retention  (UR);  and  (ii)  a  urethral  bulking  agent  to  treat  female  stress  urinary
incontinence (SUI).

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SNM System

OAB affects an estimated 87 million adults in the United States and Europe. Another estimated 40 million adults are reported to suffer from FI. SNM
therapy is an effective and durable treatment that has been widely used and reimbursed in Europe and the United States for the past two decades. SNM is the only
OAB treatment with proven clinical superiority to standard medical therapy and OAB patients who receive SNM report significantly higher quality of life than
patients undergoing drug treatment.

We estimate the global SNM market is now approximately $650 million to $700 million and believe it is a growing market that is currently about one to

three percent penetrated. Until we entered the market, it was serviced by Medtronic as a single participant.

We  believe  our  proprietary  rechargeable  SNM  system  (r-SNM  System),  the  first  rechargeable  SNM  system  marketed  worldwide,  offers  significant
advantages, and is well positioned to capture market share and penetrate and grow this attractive market. Our r-SNM System is designed to last approximately
15  years  in  the  human  body,  is  only  5cc  in  volume,  offers  broad  MRI  access,  ease  of  use,  intuitive  programmers,  and  the  longest  recharging  interval  among
rechargeable SNM systems.

We began U.S. commercialization of our r-SNM System in the middle of the fourth quarter of 2019 after receiving approval by the U.S. Food and Drug

Administration (FDA). We also have marketing approvals in Europe, Canada, and Australia for all relevant clinical indications.

During  2020  and  early  2021,  we  received  six  additional  FDA  approvals  for  enhancements  to  our  product  offering,  including  a  second-generation
rechargeable implantable neurostimulator (INS) with a one-month recharging interval, a new patient remote control with SmartMRI
technology, 3 Tesla MRI
full-body conditional labeling, a second-generation recharging belt, an upgraded programmer and a third-generation INS which gives patients the ability to make
broader stimulation parameter adjustments at home.

TM 

We  believe  that  SNM  therapy  is  an  effective  treatment  alternative  for  patients  with  bladder  and  bowel  dysfunction  whose  symptoms  have  not  been
adequately  resolved  by  first  and  second-line  therapies.  We  believe  that  approximately  two-thirds  of  patients  in  the  United  States  with  bladder  and  bowel
dysfunction that are treated with SNM therapy have either UUI alone, UUI in combination with FI or another subtype of OAB. We believe that approximately 85%
of the SNM addressable market for OAB consists of female patients. Anatomical and physiological differences in the lower urinary tract of males and females may
help to explain these variations.

First-line therapies for OAB include behavioral changes such as diet, exercise, timed voiding, pelvic floor exercises, and biofeedback, all of which often
have limited effectiveness. Second-line therapies for OAB consist of drug therapy and medical management, and may be effective; however, the use of medication
can cause undesirable side effects and the effectiveness may decrease over time with prolonged use. First- and second-line therapies comprise the largest segment
of the treatment market for OAB. Patients who fail, or are contraindicated or refractory for, both first- and second-line therapies may be eligible for SNM as a
third-line therapy.

SNM  therapy  has  been  commercially  available  in  the  United  States  for  over  20  years  and  has  been  clinically  proven  to  provide  a  safe,  effective,
reversible, and long-lasting solution. According to a study published in the Journal of Neurourology and Urodynamics, Siegel et al. in 2014, SNM therapy is the
only third-line therapy for OAB that has objectively demonstrated superior efficacy to standard OAB medical therapy. Relative to the other third-line therapies
such  as  onabotulinumtoxinA  (BOTOX)  injections  and  percutaneous  tibial  nerve  stimulation  (PTNS)  we  believe  SNM  therapy  has  therapeutic  advantages  that
include better efficacy and patient compliance.

We believe that our r-SNM System offers similar therapeutic benefits and competitive advantages to the only other currently available SNM technologies,
InterStim II and Interstim Micro, both offered by Medtronic. As a result of our long-lived implantable device, patients implanted with our r-SNM System do not
need to undergo replacement surgery every three to five years, as is the case for patients implanted with InterStim II, potentially reducing the risks of surgery and
associated  infections.  We  believe  patients  who  have  historically  resisted  SNM  therapy  because  of  the  required  multiple  surgeries  may  be  more  inclined  to  be
treated by our r-SNM System. Our r-SNM System allows full-body MRI scans and head scans under certain conditions. This full-body MRI feature may allow
more patients to choose SNM therapy to treat their bladder and bowel dysfunction.

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We have designed and developed a proprietary method protected by patents, know-how, and trade secrets that enables us to combine ceramic and titanium
to fabricate the INS enclosure of our r-SNM System. This method enables us to incorporate a significantly smaller battery and recharging coil into our INS, which
enables us to provide a smaller sized implant that is half the weight of InterStim II while offering twice the recharging interval (one month vs. two weeks) as
Interstim  Micro.  In  addition,  we  engineered  the  INS  to  deliver  constant-current  stimulation,  which  automatically  adjusts  stimulation  based  on  changes  to
impedance that occur as the implanted lead scars into the body, which we expect will provide a more consistent and reliable therapy over time and reduce patient
and physician management of the therapy. Our r-SNM System also includes an easy-to-use patient remote control. We also designed and custom built a clinician
programmer that guides the implanting physician through electrode placement and stimulation programming.

Our r-SNM System consists of several components and accessories that provide a smoothly integrated, long-lasting, intuitive, and easy-to-use system.
The miniaturized INS is a five cubic centimeter, rechargeable implantable stimulator designed to provide stimulation through a tined four-electrode lead. SNM
therapy  generally  consists  of  two  phases,  an  evaluation  period,  also  called  the  external  trial  period,  which  typically  lasts  a  few  days  to  a  few  weeks,  and  a
permanent  implant  for  those  patients  who  experience  a  successful  external  trial  period.  The  permanent  implant  procedure  typically  occurs  in  a  hospital  or  an
outpatient setting and includes implantation of the INS and, if a temporary lead was used for the external trial period, implantation of the permanent lead. The INS
is inserted through a small incision into a pocket in the subcutaneous fat of the upper buttocks, and the lead body is tunneled to the INS pocket and connected to
the INS. The INS is programmed by, and wirelessly communicates with, the clinician programmer, at a range of up to approximately three feet. The patient has the
ability to adjust stimulation intensity up or down or switch on or off, using a discrete, small, and easy-to-use wireless remote control that communicates with the
device at a range of up to approximately three feet. The INS charges wirelessly for approximately one hour once a month under normal use conditions.

We  intend  to  continue  to  invest  in  research  and  development  activities  focused  on  improvements  and  enhancements  to  our  r-SNM  System.  Our  goals

include expanding the suite of product solutions available for SNM therapy, including a non-rechargeable SNM device that utilizes a primary cell battery.

We focus the significant majority of our sales and marketing efforts in the United States where reimbursement for SNM therapy is well established and
covered by most major U.S. insurers, including Medicare. Additionally, we hire and train sales representatives and clinical specialists with strong backgrounds and
experience in SNM therapy and other neurostimulation applications, and who have existing relationships with urologists and urogynecologists. We are initially
targeting the estimated top 1,000 physicians that represent a majority of the implant volume in the United States. We estimate that approximately 80% of U.S.
implant volume is generated by these 1,000 physicians.

Urethral Bulking Agent

On February 25, 2021, we announced the acquisition of Contura Limited (Contura) and its Bulkamid product, a urethral bulking agent indicated for the
treatment of female SUI. In consideration for the acquisition, we paid approximately $141.3 million in cash and issued 1,096,583 shares of our common stock. We
may pay an additional $35 million in the event Bulkamid sales in any consecutive 12-month period exceed $50 million before December 31, 2024.

As part of the transaction, we entered into a supply agreement with Contura International A/S (Contura International) to manufacture Bulkamid for us
(Manufacturing  and  Supply  Agreement).  We  have  a  right  to  a  technology  transfer  after  June  30,  2022  that  would  enable  us  to  insource  the  manufacturing  of
Bulkamid.

Bulkamid received a CE Mark in 2003 and a PMA from the FDA in 2020 and has been sold through a combination of a direct sales force and distributors,

which we expect to continue under our ownership. The acquisition of Contura is expected to expand our international operations.

SUI is a common condition that afflicts women of all ages, with childbirth as one of the main contributing factors. SUI is caused by weakness in the
pelvic floor, preventing the urethra from closing fully when sudden pressure is put on the bladder. This can allow urine to leak out during normal daily activities
such as coughing, laughing, exercising, or lifting an object. SUI is different from overactive bladder. OAB, which is not related to

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pelvic floor weakness, is treated with drugs, Botox or SNM. Many patients present with both SUI and UUI, referred to as mixed incontinence.

We believe the market for SUI is large and highly underpenetrated, particularly in the United States, with approximately 20 million women suffering from
SUI. Similar to urinary incontinence, the majority of women with SUI are suffering in silence. We estimate that approximately 8.8 million women have sought
medical treatment, most of whom were offered conservative therapy or opted for no treatment due to a lack of non-invasive treatment options with high efficacy.
Similar to SNM, we believe the SUI market is poised for significant and durable growth in the years ahead.

While bulking agents have been on the market for over a decade, the bulking effect of the legacy gels has limitations. This is primarily due to difficulty in
administration and the variability in the volume of gel material injected, resulting in middling satisfaction and relief for patients. Legacy bulking agents contain
microparticles, which according to clinical literature, sometimes induce a chronic inflammatory response. The combination of these factors has led to modest use
of legacy bulking agents and physician preference for an invasive sling procedure to treat women with SUI.

As  a  next-generation  bulking  agent,  we  believe  Bulkamid  addresses  the  shortcomings  of  existing  particulate-based  bulking  agents.  It  is  a  unique  and
patented non-particulate hydrogel that is injected into the urethral wall to restore the natural closing pressure of the urethra. It is a simple, fast, easy-to-learn and
perform procedure that is minimally invasive and can be performed in minutes in either a physician’s office or an outpatient facility.

Bulkamid is biocompatible, consisting of 97.5% water, and does not induce a chronic inflammatory response. Bulkamid’s bulking effect is aided due to
the  fact  that  the  volume,  of  each  injection  is  predictable,  controllable,  and  precise.  Bulkamid  retains  its  bulking  characteristics  for  a  number  of  years,  thereby
maintaining  efficacy  and  providing  women  with  long  lasting  relief  of  their  SUI  symptoms.  Bulkamid  is  supported  by  extensive  clinical  validation,  with  over
70,000 women treated to date, and generates high rates of patient satisfaction.

We  believe  we  can  leverage  our  expansive  commercial  footprint  and  accelerate  Bulkamid’s  adoption  in  the  United  States.  As  is  the  case  in  certain
European markets, such as the U.K., we believe Bulkamid will quickly become the gold standard in the U.S. for bulking agents and take share from invasive sling
procedures. The new product line further increases our value to physicians as we can now offer customers best-in-class solutions for patients with various types of
OAB and SUI.

Bulkamid  is  currently  sold  through  a  direct  salesforce  in  the  U.S.,  U.K.,  Germany,  France,  Nordic  countries  and  through  distributors  in  over  30

international markets around the world. In the United States, there are currently only five sales professionals.

The acquisition of Bulkamid is expected to be accretive to revenue growth, gross margins and operating margins in 2021 and beyond.

Our Success Factors

We believe that continued growth of our company will be driven by the following success factors:

•

Large  and  growing  SNM  market  with  established  coverage  and  reimbursement.  SNM  treatment  for  OAB,  FI,  and  UR  is  a  well-established  therapy.
Since the first FDA-approved SNM device, the InterStim I System, was introduced in 1997, we estimate hundreds of thousands of patients have been
implanted worldwide with such system and its successor InterStim II. In 2018, we believe that approximately 45,000 patients were implanted with SNM
therapy, including an estimated 10,000 patients receiving replacement implants, corresponding to an approximately $650 million to $700 million global
annual  addressable  SNM  market.  We  estimate  the  global  SNM  market  is  approximately  one  to  three  percent  penetrated,  and  we  believe  that  the
introduction of highly differentiated SNM solutions has the potential to grow the market in excess of historical size and growth rates. In addition, because
SNM therapy has been widely used in patients for over 20 years in the United States, which we believe makes up nearly 90% of the sales in the global
SNM market, reimbursement codes and payments are well-established, and the procedure is covered by most major U.S. insurers.

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•

•

•

•

•

•

Long-term  solution  offering  material  benefits  to  patients,  physicians,  and  payors.  Our  r-SNM  System  was  the  first  system  for  SNM  therapy  with  a
rechargeable INS battery that is designed to last approximately 15 years. As a result, our r-SNM System offers several benefits not found in the legacy
competitive device, the InterStim II. First, patients implanted with our r-SNM System do not need to undergo replacement surgery every three to five
years,  as  is  the  case  for  patients  implanted  with  InterStim  II,  a  non-rechargeable  system.  We  believe  a  rechargeable  system  significantly  improves  a
patient’s experience and reduce the risks of surgery and associated infections. In addition, by reducing the number of replacement surgeries, physicians
and  facilities  can  utilize  their  resources  more  efficiently.  We  believe  that  our  technology  has  the  potential  to  significantly  reduce  overall  costs  to  the
healthcare  system.  In  2016,  we  commissioned  a  study,  which  concluded  that  a  rechargeable  SNM  system  with  a  15-year  battery  life  could  potentially
reduce overall U.S. healthcare costs by up to $12 billion over a 15-year horizon. Our r-SNM System was also the first SNM system to allow full-body
MRI scans under certain conditions.

Significant competitive and functional advantages over other approved SNM devices. We believe that our r-SNM System’s innovative and proprietary
design offers significant competitive and functional advantages over InterStim II and Interstim Micro. We believe that our r-SNM System was the first
system for SNM therapy with a rechargeable INS battery that is designed to last approximately 15 years, as compared to three to five years for patients
implanted  with  InterStim  II.  Our  proprietary  method  of  combining  ceramic  and  titanium  to  fabricate  the  INS  enclosure  enables  us  to  incorporate  a
significantly  smaller  recharging  coil  into  our  INS,  which  offers  benefits  such  as  60%  smaller  size  and  half  the  weight  of  InterStim  II,  enhanced
communication  range  with  the  patient  programmer,  and  twice  the  recharging  interval  compared  to  Interstim  Micro.  In  addition,  our  r-SNM  System
employs constant current which automatically adjusts stimulation based on changes to impedance that occur as the implanted lead scars into the body,
which we expect will provide a more consistent and reliable therapy over time and reduce patient and physician management of the therapy. Further, our
r-SNM System is differentiated by significant wireless charging benefits and an easy-to-use patient remote control. Finally, we designed and custom built
a clinician programmer that guides the implanting physician through electrode placement and stimulation programming.

Strong clinical data. We have a body of compelling clinical evidence that demonstrates the safety and effectiveness of our r-SNM System. In our clinical
work to date, we have implanted 180 patients in the United States and Europe. Our ARTISAN-SNM pivotal study evaluated 129 patients with UUI. In the
two-year results, therapy response rate was 88% of all patients initially treated. Our European study, RELAX-OAB, evaluated 51 patients that suffered
from UUF and UUI. The therapeutic response rate at 12 months for the 43 patients who continued with study follow-up was 94% for test responders and
72% for all implanted patients. We intend to follow patients for at least two years for both of our clinical studies. We believe clinical data is important and
will be key to driving broad-based adoption of our r-SNM System.

Substantial sales and clinical field teams. We hire and train sales representatives and clinical specialists with strong backgrounds and experience in SNM
therapy  and  other  neurostimulation  applications,  and  who  have  existing  relationships  with  urologists  and  urogynecologists.  We  anticipate  that  this
investment in our sales force will enable us to compete effectively and gain market share, as we expect relationships, expertise and patient outcomes will
be important factors in the widespread adoption of our r-SNM System.

A deep understanding of our target market. We formed our company by assembling an experienced team with significant in-depth knowledge of our
target market. From the outset, we spent significant time understanding the unmet needs of patients and physicians through patient field studies and early
engagement  of  physicians  and  key  opinion  leaders.  By  utilizing  this  market  knowledge  and  initially  focusing  solely  on  SNM,  we  have  been  able  to
navigate the development and regulatory requirements for our r-SNM System in an efficient manner.

Comprehensive and broad intellectual property portfolio. Our r-SNM System is supported by a nucleus of issued patents and patent applications that we
license  from  the  Alfred  E.  Mann  Foundation  for  Scientific  Research  (AMF)  pursuant  to  the  License  Agreement.  In  addition  to  that  nucleus,  we  have
created a substantial portfolio of wholly owned intellectual property, which includes patents, know-how and trade secrets that are embodied by our r-SNM
System. As of December 31, 2020, we own 32 issued U.S. patents and 89 issued foreign patents, and 19 pending U.S. patent applications and 41 pending
foreign patent

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applications. We also license from AMF 30 issued U.S. patents and three pending U.S. patent applications, as well as 65 issued foreign patents and 10
pending foreign patent applications. Issued patents owned or used by us will expire between 2021 and 2040.

Large and underpenetrated SUI market. SUI is a common condition that affects approximately 20 million women. Approximately 16% of adult women
suffer from SUI at some point in their lives. It affects women of all ages but becomes more prevalent with age. It can have a significant impact on daily
life, affecting activities, relationships, and emotional well-being. Many women are not aware of bulking agents and we see the SUI market as poised for
significant and durable growth in the years ahead. We believe that legacy bulking agents have not achieved widespread adoption due to limited efficacy.
Legacy gels contain particulate matter and achieve their bulking effect through an inflammatory response in the patient’s body. In addition, we believe
urethral sling procedures will become less common in treating SUI due to their invasive nature and the potential for adverse events.

Substantial opportunity to capture market share with Bulkamid. We believe Bulkamid is a next-generation technology that has distinct advantages over
legacy bulking agents and urethral sling procedures. Bulkamid is a non-particulate, biocompatible hydrogel whose bulking effect is linked to the volume
of  gel  injected  into  the  urethral  wall,  as  opposed  to  competitive  bulking  agents  that  achieve  bulking  through  their  microparticles  and  the  body’s
inflammatory reaction to the particles. We believe we can increase sales of Bulkamid by raising patient awareness and highlighting its excellent clinical
results. With Bulkamid, we can now offer customers best-in-class solutions for both OAB and SUI. Bulkamid procedures are done by the same physicians
that perform SNM procedures and we expect to leverage our existing relationships to drive adoption of Bulkamid.

Experienced management team. Our senior management team has over 140 years of combined experience in the medical technology industry. They have
a  track  record  of  successfully  bringing  products  to  market,  with  significant  expertise  in  development,  regulatory  approval  and  commercialization
activities.

•

•

•

Our Strategy

Our goal is to become a global leader in providing effective and long-term solutions to treat urinary and fecal incontinence. To achieve this goal, we are

pursuing the following strategies:

•

•

•

•

Continue to promote awareness of our r-SNM System among healthcare providers. We believe that of the approximately 47,000 physicians addressing
OAB and FI in the United States, only approximately 2,000 are trained to perform, or are actively performing, SNM procedures. In the near-term, we plan
to focus on converting physicians who represent a majority of the implant volume in the United States to switch to our r-SNM System. We intend to help
physicians in their direct-to-patient outreach and are pursuing our own direct-to-patient marketing initiatives. We believe this will expand the number of
patients undergoing SNM procedures.

Continue to develop a commercialization infrastructure with a dedicated direct sales team. We intend to focus the significant majority of our sales and
marketing efforts in the United States since we believe that nearly 90% of the annual global SNM sales are generated in this market. Our priority is to
target  high-volume  implant  centers.  To  achieve  our  commercialization  goals,  we  plan  to  continue  to  hire  and  train  sales  representatives  and  clinical
specialists, and to provide them with sufficient resources to achieve success.

Continuously innovate to introduce enhanced SNM product offerings and pursue expanded indications. We intend to continue to invest in research and
development  activities  focused  on  improvements  and  enhancements  to  our  r-SNM  System.  Our  goals  also  include  expanding  the  suite  of  product
solutions available for SNM therapy, including a non-rechargeable SNM device that utilizes a primary cell battery.

Further penetrate our initial target market by promoting patient and practice awareness. Currently, we estimate that approximately one percent of the
four million OAB and FI patients that make up the annual global addressable SNM market are implanted with an SNM device. We believe that there are
several factors that influence this light penetration of the market. First, although patients may be familiar with SNM as an alternative therapy, patients
who elect not to have the procedure do so because of the limitations of the technology in place when we entered the market, such as the potential for
multiple INS replacement

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surgeries and the large device size. Second, we believe there is a large potential patient population that suffers from OAB and/or FI and is unaware of
third-line therapies such as SNM. We believe that a very low percentage of physician specialists that treat patients with symptoms of OAB and/or FI are
actively performing SNM procedures. We intend to educate physicians that are unfamiliar with or do not utilize SNM therapy on the benefits on SNM
therapy  and  the  advantages  of  our  r-SNM  System.  We  also  intend  to  increase  physician  and  patient  awareness  through  physician  engagement,  direct
patient outreach, and continued publication of scientific data in peer reviewed journals.

•

Expand our product offerings with complementary products in our market. We believe our acquisition of Bulkamid is highly synergistic and positions
us to become a global leader in urinary incontinence solutions. We expect to leverage our existing commercial footprint of over 220 sales and clinical
specialists  in  the  U.S.  and  Europe  who  call  on  urogynecologists  and  urologists  for  SNM,  the  same  physicians  who  treat  SUI.  We  also  believe  that
extending our urology platform to offer solutions for both OAB and SUI will enhance our value proposition and drive additional SNM sales. Bulkamid is
a  unique,  clinically  differentiated  bulking  agent  that  we  believe  addresses  the  shortcomings  of  existing  particulate-based  bulking  agents  while  also
offering an alternative to patients who desire to avoid sling surgery and instead opt for a minimally invasive solution. Bulkamid has generated extensive
clinical validation and a strong safety profile, with over 70,000 women treated to date.

Our Markets

We believe our initial target market consists of approximately four million adults in the United States and Europe who suffer from symptoms of either
bladder  or  bowel  dysfunction,  who  have  already  failed  first  and  second  line  therapies  and  are  readily  treatable  with,  and  eligible  candidates  for,  SNM  therapy.
Specifically, we believe this four million adult market consists of approximately three million adults with symptoms of bladder dysfunction and approximately one
million adults with symptoms of bowel dysfunction within these regions. While we anticipate expanding into other geographic regions over time, such as Canada
and Australia, we are initially focusing on the United States and Europe due to larger overall market size and greater prevalence of bladder and bowel dysfunction.

The market for SNM therapy is large and growing. We believe that the global SNM market is now approximately $650 million to $700 million, which we
believe is comprised of sales of SNM systems for the treatment of UUI, UUF, FI, and UR, and is growing at an approximate rate of 8% year-over-year. We believe
this  represents  approximately  45,000  patient  implants,  including  an  estimated  10,000  patients  receiving  replacement  implants,  with  nearly  90%  of  sales  in  this
market  being  generated  in  the  United  States  and  approximately  85%  of  sales  revenue  coming  from  new  implant  volume.  Further,  we  estimate  that  the  global
annual addressable SNM market is presently approximately one to three percent penetrated. We estimate the global annual SNM market will continue to increase
for  the  foreseeable  future  driven  by  increased  awareness  and  education  of  SNM  as  a  therapy  alternative,  greater  expectations  for  quality  of  life,  and  improved
patient attitudes toward receiving medical attention. In addition, market growth could accelerate due to more than one medical device company being focused on
this  market,  new  innovation  for  SNM  therapy,  and  other  potential  products  being  introduced  to  physicians  and  patients.  We  believe  that  this  represents  a
compelling opportunity for our r-SNM System to capture market share and further penetrate and grow the existing market.

The  market  for  SUI  therapy  is  large  and  highly  underpenetrated,  with  approximately  20  million  women  suffering  from  SUI  in  the  United  States.  The
majority of women with SUI are suffering in silence. We estimate that approximately only 8.8 million women have sought medical treatment, most of whom were
offered conservative therapy or opted for no treatment due to a lack of non-invasive treatment options with high efficacy. Further, we estimate that on an annual
basis, there are 25,000 urethral bulking agent treatments and 125,000 pelvic floor sling surgeries performed.

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Overview of Overactive Bladder

OAB causes a sudden urge to urinate that may be difficult to stop, and could lead to the involuntary leakage of urine. SNM therapy is a well-established
third-line therapy for the treatment of certain patients’ symptoms of OAB, including subtypes UUF and UUI, and UR. Based on phone-based surveys of 5,204
people conducted from November 2000 to January 2001, a study published in 2003 by Stewart WF et al. concluded that of the approximately 244 million adult
population in the United States at that time, approximately 40 million, or roughly 16.5%, exhibited symptoms of OAB. Additionally, based on telephone interviews
of 19,165 people conducted from April 2005 to December 2005, a study published in 2005 by Milsom et al. concluded that of the estimated 391 million adult
population in Europe at that time, approximately 47 million, or roughly 11.8%, exhibited symptoms of OAB.

In the United States and Europe, symptom-specific prevalence varies significantly by gender and age. The graphic below demonstrates OAB prevalence

by gender in the United States and Europe.

Although the study and surveys date back approximately twenty years, we believe these surveys are still representative of the prevalence of OAB in the
United States and Europe. Obesity and diabetes are frequent risk factors associated with OAB and we believe that the increase in this high-risk population is one of
the factors that have driven continued growth in the prevalence of OAB. According to the Center for Disease Control (CDC), 11 states in 2000 had prevalence of
obesity that exceeded 22% and this increased to 36 states that exceeded 26% by 2015. The CDC saw similar conclusions with the increase in diabetes prevalence,
where in 2000, approximately half of the states had a prevalence of less than six percent, and by 2015, 27 states had exceeded nine percent.

While historically many people with symptoms of OAB have gone undiagnosed, we believe this is beginning to change. We believe that improved access
to  care,  decreased  social  acceptance  of  compromised  quality  of  life,  and  longer  life  expectancy  may  all  contribute  to  individuals  being  more  proactive  about
acknowledging symptoms of OAB and seeking medical attention. Previously, patients have avoided discussing their symptoms with medical professionals because
of  misperceptions  such  as  OAB  symptoms  being  a  normal  and  accepted  consequence  of  aging,  and  lack  of  availability  of  treatments,  misguided  fear  of  the
currently  available  treatments,  and  general  availability  of  self-management  tools,  such  as  pads.  In  addition,  we  believe  programs  such  as  the  Patient  Quality
Reporting System (PQRS), which was introduced by the Center for Medicaid and Medicare Services (CMS) in 2013, have helped to improve the frequency of
dialogue around OAB between physicians and their Medicare patients as it includes incentives and penalties for primary care physicians based on various quality
of care metrics, one of which addresses treating UUI symptoms.

The urgency to urinate associated with OAB may be accompanied by a combination of several symptoms, including abnormally frequent urination, or
frequency, that is typically defined as urinating eight or more times per day, involuntary leakage of urine, or incontinence, and the disruption of sleep to wake up
and pass urine, or nocturia. The combination and severity of OAB symptoms varies from person to person. UUF is characterized by the sudden need to urinate
eight or more times per day and, when this symptom is not accompanied by any other symptoms,

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does not include the involuntary leakage of urine. UUI is characterized by the sudden need to urinate accompanied by the involuntary loss of urine, regardless of
frequency. Non-obstructive UR is the inability to empty the bladder without an obstruction, such as prostate enlargement or a stricture.

The prevalence of OAB between women and men is generally similar, however, it varies by subtype. Women are more likely to suffer from UUI than
UUF, although the difference is not substantial. In contrast, men are much more likely to suffer from UUF than UUI. Incidence by age also varies between men
and women, as women often develop UUI at much younger ages than men. UUI symptoms in women ranging in age from 40 to 65 years old are often associated
with childbirth or menopause, while prostate enlargement, which is frequently associated with aging, is a leading cause of UUF symptoms in men. These age and
gender differences are significant because they may impact who seeks treatment for symptoms of OAB. Individuals with UUI are more likely to seek treatment
due  to  the  impact  of  incontinence  on  quality  of  life,  and  younger  individuals  are  less  likely  to  dismiss  symptoms  of  OAB  as  an  expected  and  acceptable
consequence of aging. As a result, women are more likely to seek treatment for symptoms of OAB than men.

Symptoms consistent with a diagnosis of OAB can develop due to a variety of underlying causes. When a patient consults a physician for the treatment of
their symptoms related to OAB, the physician will first undertake a differential diagnosis in an attempt to determine the underlying cause of OAB. Underlying
issues that can cause OAB include neurological diseases and injuries, obstructions, bladder abnormalities, and other issues.

If the physician is able to identify an underlying cause of OAB, the physician will then prescribe a care pathway to treat the underlying cause and alleviate
the symptoms. When the physician is unable to identify an underlying cause of OAB symptoms, the patient is considered to have idiopathic OAB. We believe that
these idiopathic patients are some of the best candidates for SNM therapy and where SNM therapy has been clinically proven to alleviate the symptoms associated
with OAB.

In women, the largest group of OAB sufferers are idiopathic, accounting for nearly 50% of the female OAB population. The second largest category is
women with mixed urinary incontinence (MUI), which means a patient has both stress urinary incontinence and UUI, accounting for approximately 40% of the
female OAB population. While all women with idiopathic OAB can be treated with SNM therapy, based on clinical data, we estimate that approximately 40% of
individuals with MUI will be candidates for SNM therapy based on the etiology of their symptoms. Accordingly, we believe that approximately 66% of women
who suffer from OAB are treatable with SNM therapy.

In  men,  the  primary  causes  of  OAB  symptoms  are  obstructive,  in  particular  due  to  the  benign  enlargement  of  the  prostate.  Obstruction-related  OAB
accounts for over 60% of the male OAB population. Because obstruction-related OAB patients can be treated to address the underlying cause of the obstruction,
these men are unlikely to be prescribed OAB medications and are generally not treatable with SNM therapy. Men who are actually diagnosed with idiopathic OAB
only account for five percent of the overall population of male OAB sufferers. However, we believe that because of the prevalence of obstructive OAB in men,
many  men  who  actually  suffer  from  idiopathic  OAB  (either  alone  or  in  conjunction  with  obstructive  OAB)  go  undiagnosed  or  misdiagnosed  as  having  solely
obstructive OAB. As a result, we believe that the population of men actually diagnosed with idiopathic OAB is comprised of a disproportionate number of men
who have been prescribed and failed drugs for the treatment of idiopathic OAB, because there is another segment of men who suffer from idiopathic OAB that is
not accounted for in this population. Accordingly, we estimate that approximately 10% of men who suffer from OAB are treatable with SNM therapy.

OAB  is  associated  with  a  significant  economic  burden  to  the  society.  Direct  medical  and  non-medical  costs  associated  with  OAB  include  the  cost  of
diagnostics, pharmacological care, routine care, and OAB-related consequences such as urinary tract infections, skin infections, and depression. Further, indirect
costs  of  OAB  include  caregiver  wages  and  worker  productivity  losses  resulting  either  from  disability  or  absenteeism,  as  well  as  intangible  costs  including
the quality-of-life impact and psychological burden. According to a study published in the American Journal of Managed Care in 2009, these OAB costs result in a
total economic burden in the United States that is estimated to be between $24.9 billion and $36.5 billion.

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Overview of Fecal Incontinence

FI  is  the  inability  to  control  bowel  function,  causing  involuntary  or  accidental  leakage  from  the  rectum.  Stimulation  of  the  sacral  nerves  can  reduce
incontinence episodes, urgency, and frequency in people suffering from FI, and is an approved therapy for the treatment of FI in the United States and Europe.
Moreover, a significant population of people suffering from FI also exhibit symptoms of OAB. SNM therapy can alleviate symptoms in patients suffering from
either or both OAB and FI. We believe approximately 60% of people with FI exhibit idiopathic symptoms or experience FI as result of obstetric or surgical injury
or other prior trauma, all of which can be treated with SNM therapy.

People  with  FI  experience  even  greater  degrees  of  embarrassment  and  decreased  quality  of  life  than  people  with  OAB.  The  total  FI  population  is
estimated to be 40 million adults in the United States and Europe. We believe shifting expectations and attitudes toward medical attention suggest this addressable
market has the potential to expand.

According  to  the  American  National  Health  and  Nutrition  Examination  Survey  program  of  2005  through  2006,  approximately  8.3%  of  the  adult
population in the United States exhibited symptoms of FI. Based on the estimate of the United States population in 2014 of approximately 221 million adults,
approximately  18  million  adults  in  the  United  States  exhibited  symptoms  of  FI.  In  this  survey,  FI  prevalence  was  assessed  as  the  occurrence  of  at  least  one
incontinence episode during the past month. Weekly episodes were estimated to occur in 2.7% of the population, and daily episodes in 0.9%. In addition, according
to The National Institute for Health and Care Excellence in the United Kingdom, of the approximately 391 million adult population in Europe in 2007, between
1.0%  and  10.0%  exhibited  symptoms  of  FI.  Based  on  this  data,  we  have  assumed  that  5.0%  of  the  adult  population  in  Europe  at  that  time,  or  approximately
20 million people, exhibited symptoms of FI.

Symptoms consistent with a diagnosis of FI can develop due to a variety of underlying causes. When a patient consults a physician for the treatment of
their symptoms related to FI, the physician will first undertake a differential diagnosis in an attempt to determine the underlying cause of FI. Underlying issues that
can cause FI include obstetric injury, inflammatory diseases, prior surgeries, and other issues.

If the physician is able to determine that FI is caused by a clear, underlying disease, such as inflammatory bowel disease, the physician will then prescribe
a care pathway to treat the underlying disease and alleviate the symptoms. Patients with FI caused by past trauma, mainly from obstetric damage, represent the
majority  of  candidates  for  treatment  of  FI  with  SNM  therapy.  Additionally,  in  the  absence  of  an  identified  underlying  cause  of  FI  symptoms,  the  patient  is
considered  to  have  idiopathic  FI.  These  idiopathic  patients,  who  make  up  10%  of  women  suffering  from  FI  and  7%  of  men  suffering  from  FI,  are  also  ideal
candidates for SNM therapy.

Overview of Stress Urinary Incontinence

SUI is a common condition that afflicts women of all ages, with childbirth as one of the main contributing factors. SUI is caused by weakness in the
pelvic floor, preventing the urethra from closing fully when sudden pressure is put on the bladder. This can allow urine to leak out during normal daily activities
such as coughing, laughing, exercising, or lifting an object. The first-line treatment options for SUI begin with lifestyle changes and continence pessaries. SUI
lacks pharmacologic treatments, with patients next advancing to urethral bulking agents, pelvic floor sling surgery or colpsosuspension.

Path to Treatment

    Overactive Bladder

In the United States, of the approximately 40 million adult patients with symptoms of OAB, we believe that approximately 15.9 million seek medical
attention, with UUI patients more frequently consulting with a physician. Similarly, in Europe, of the approximately 47 million adult patients with symptoms of
OAB, we believe that approximately 18.7 million seek medical attention. As a result, we believe that the OAB population in the United States and Europe who
seek medical attention for OAB, which we refer to as the managed population in the graphic below, is approximately 34.6 million.

Of  the  approximately  15.9  million  patients  who  seek  medical  attention  in  the  United  States  for  the  treatment  of  symptoms  of  OAB,  we  believe  that

approximately 6.8 million are addressable with SNM therapy. Similarly, in

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Europe, of the approximately 18.7 million patients who seek medical attention for the treatment of symptoms of OAB, we believe that approximately 8.3 million
are addressable with SNM therapy. These amounts are based on our estimates that approximately 66% of women who suffer from OAB have either idiopathic
OAB  or  MUI  treatable  with  SNM  therapy,  and  10%  of  men  who  suffer  from  OAB  have  idiopathic  OAB.  As  a  result,  we  believe  that  the  addressable  OAB
population for SNM therapy is 15.1 million patients in the United States and Europe.

Before treating patients with a third-line therapy such as SNM, physicians are required to prescribe first- and second-line therapies. As discussed further
below, first-line therapies include behavioral changes such as diet and exercise, and second-line therapies include drug therapy. In the United States, in order to
secure  reimbursement,  physicians  are  required  to  prescribe,  and  the  patient  must  fail,  or  be  contraindicated  and/or  refractory  for,  up  to  two  second-line  drug
therapies before beginning SNM therapy, although the course of treatment and its duration may vary patient-by-patient based on physician judgment.

Of the approximately 6.8 million patients who exhibit symptoms of OAB that are addressable with SNM therapy in the United States, we estimate that
approximately 1.4 million are eligible candidates for SNM therapy. Similarly, of the approximately 8.3 million patients who exhibit symptoms of OAB that are
addressable with SNM therapy in Europe, we estimate that approximately 1.6 million are eligible candidates for SNM therapy. These estimates are based on seven
percent of these approximately 6.8 million patients who exhibit symptoms of OAB that are addressable with SNM therapy who are currently receiving second-line
drug therapies but are not satisfied with the results and are seeking alternative treatment options, and 13% of these approximately 6.8 million patients who exhibit
symptoms of OAB that are addressable with SNM therapy who have failed second-line drug therapies and are seeking alternative treatment options. As a result, we
believe that the addressable population that is readily treatable with and eligible candidates for SNM therapy, which we refer to as addressable and refractory in the
graphic below, is approximately three million patients in the United States and Europe.

The graphic below provides a summary of the calculation of the SNM addressable and refractory population from the overall population of OAB sufferers

in the United States and Europe.

    Fecal Incontinence

In the United States and Europe, based on published results from surveys of patients with FI, of the approximately 40 million adults with symptoms of FI,

we believe that approximately five million people seek medical attention, which we refer to as the managed population in the graphic below.

Of the approximately five million people who seek medical attention in the United States and Europe for the treatment of symptoms of FI, we believe that

approximately 1.7 million have failed or are dissatisfied with conservative treatment, which we refer to as the refractory population in the graphic below.

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Of the approximately 1.7 million refractory population, we believe that approximately one million patients do not suffer from FI as a result of a condition
that requires a different treatment path, such as neurological diseases, inflammatory disease and severe anatomical defects, and as such are readily treatable with
and eligible candidates for, SNM therapy, which we refer to as addressable and refractory in the graphic below.

The graphic below provides a summary of the calculation of the SNM addressable and refractory population from the overall population of FI sufferers in

the United States and Europe.

Current Treatments for OAB and Limitations

Patients with OAB follow a care pathway that transitions them, as necessary, through the progressive series of OAB treatment options. The care pathway

directs physicians as to the progression of OAB treatments as follows:

•

•

•

First-line  therapy:  behavioral  changes,  including  conservative  treatment  options  such  as  diet,  exercise,  timed  voiding,  pelvic  floor  exercises,  and
biofeedback;

Second-line  therapy:  drug  therapy,  including  two  classes  of  OAB  drugs,  anti-muscarinics  and  beta-3  adrenergic  agonists,  with  patients  often  trying
multiple drugs; and

Third-line therapy: minimally invasive therapy consisting of SNM, BOTOX injections and PTNS.

First- and second-line therapies comprise the largest segment of the treatment market, and medication and other non-implantable treatments are better
known to physicians and hospitals than SNM therapy. According to most U.S. insurance reimbursement programs, patients must try and fail at least two different
medications before considering and being eligible for third-line therapies.

    First-Line Therapies

First-line therapies represent conservative treatment options. Physicians may recommend that a patient make behavior modifications, such as drinking less

fluid, training the bladder and/or pelvic muscles through Kegel exercises, among others. Such treatment options are limited in both duration and effectiveness.

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    Second-Line Therapies

Second-line  therapies  consist  of  medications,  which  comprise  the  largest  segment  of  the  OAB  treatment  market,  estimated  at  $3.6  billion  in  2017.
Anticholinergics such as Oxybutynin, Vesicare, Detrol, Oxytrol, Enablex, and Sanctura are the most commonly prescribed medications. However, patients often do
not fully comply with their drug prescriptions, due to perceived inefficacy and side effects. Mirabegron is the only available beta-3-adrenergic agonist that targets
the bladder muscles and reduces bladder contractions and was approved in 2012 to treat OAB. Physicians may also prescribe Tricyclic antidepressants such as
Duloxetine and Imipramine, which are not FDA approved to treat the symptoms of OAB, but have been shown to relax the muscles in the bladder and reduce
urgency.

Anti-muscarinic drugs inhibit the activation of muscarinic receptors on the bladder muscle by acetylcholine. Dry mouth is the most bothersome adverse
event associated with antimuscarinic drugs and often a reason for treatment discontinuation. Side effects also include blurred vision, photophobia, tachycardia,
difficulty in urination, hyperthermia, glaucoma, and mental confusion in the elderly.

Beta3-adrenergic agonists are a relatively new drug for OAB that work by relaxing the bladder muscle in the wall of the bladder by stimulating the beta-
3 receptors that are found on the surface of the muscle cells. This relaxation of the bladder muscle helps to increase the capacity of the bladder to hold urine. In
turn, this reduces the need to pass urine. The most common adverse events observed with Mirabegron in clinical trials were hypertension, nasopharyngitis, and
urinary tract infection.

    Third-Line Therapies

    Sacral Neuromodulation

Historically, SNM therapy has been the most common form of third-line therapy treatment for OAB. InterStim II was approved to treat the symptoms of
OAB by the FDA in 2005, and to treat the symptoms of FI by the FDA in 2011, and its predecessor, InterStim, was approved to treat the symptoms of UUI by the
FDA in 1997 and 1999 for UUF, respectively. These systems have been implanted in hundreds of thousands of patients worldwide, with a majority of all implants
having  taken  place  in  the  United  States.  In  2018,  approximately  45,000  patients  were  implanted  with  these  systems,  including  an  estimated  10,000  patients
receiving replacement implants.

    BOTOX Injections

BOTOX  injections  into  the  bladder  muscle  were  approved  for  treatment  of  symptoms  of  OAB  by  the  FDA  in  2013.  BOTOX  is  injected  through  a
cystoscopic  procedure  in  a  clinician’s  office  or  the  outpatient  surgery  setting,  and  BOTOX  treats  OAB  by  blocking  the  signal  from  the  bladder  nerves  to  the
bladder  muscle.  Key  adverse  events  include  recurrent  urinary  tract  infections  and  self-catheterization  due  to  inability  to  void.  BOTOX  injections  are  typically
required every six to 12 months to maintain reduction of OAB symptoms. We believe the frequent need for injections and the adverse event profile are deterrents
to initial and long-term preference for BOTOX injections, as evidenced by an approximately 60% rate of cessation of BOTOX injections at three years, according
to a retrospective study by Mohee et al. 2012.

    Percutaneous Tibial Nerve Stimulation

PTNS involves in-office placement of an acupuncture needle in a patient’s ankle to deliver electrical stimulation to the tibial nerve. Typically, patients
undergo a 12-week trial period of weekly 60-minute PTNS sessions to evaluate whether the therapy provides significant symptom reduction. After this period,
patients that continue with the therapy typically require monthly treatments to maintain symptom reduction. Adverse events of PTNS are minimal; however, lack
of PTNS efficacy and lack of patient compliance result in PTNS generally providing less long-term effectiveness than SNM and BOTOX injection therapies.

Our r-SNM System

We believe that our proprietary r-SNM System provides a minimally invasive, effective, and long-lasting solution for SNM therapy to treat patients with
bladder and bowel dysfunction. We have marketing approvals in Europe, Canada, and Australia for all relevant clinical indications. Our initial PMA application for
our r-SNM System for the treatment of FI was approved by the FDA on September 6, 2019, and our PMA application for our r-SNM System for the treatment of
OAB and UR was approved by the FDA on November 13, 2019.

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Our r-SNM System includes two implantable components and various external components.

    Implantable Components for Patient

• Miniaturized rechargeable INS, which houses the electronics for the device. It is five cubic centimeters and is intended to provide one month of battery

life between charges under normal use conditions.

•

Tined four-electrode lead, which delivers current-controlled stimulation to the targeted sacral nerve. The tines help anchor the lead in its desired position.

Implantable Neurostimulator

    External Components for Patient

• Wireless charging device, which allows transcutaneous charging of the INS. The charger uses an easy to understand combination of visual, audio and
haptic indicators to provide information about the charging status. Further, it has the ability to be held into position by an adhesive fixation device or a
reusable and flexible belt, which significantly enhances patient mobility.

• Wireless  remote  control  that  communicates  with  the  device  at  a  range  of  up  to  approximately  three  feet,  which  is  a  small  and  easy-to-use  device  that
allows  the  patient  to  adjust  stimulation  intensity  levels  and  turn  on  or  off  stimulation.  The  remote  control  includes  a  light-emitting  diode  light  that
indicates therapy intensity and the status of remaining battery life of the INS.

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The implantable components of our r-SNM System deliver mild electrical pulses to the targeted sacral nerve, most frequently the S3 nerve, in order to
correct the dysfunction by restoring normal communication to and from the brain. The sacral nerves, including the S3 nerve, are located in the pelvic area and are
responsible for controlling urethral sphincters, the bladder and anal sphincter muscles. The image below illustrates the location of the two implantable components
of our r-SNM System, the INS and the four-electrode lead:

Benefits of our r-SNM System

We believe that our innovative and proprietary r-SNM System offers several competitive advantages as compared to the legacy SNM system, InterStim II.

Our device was the first SNM System to offer the following important benefits:

•

Long-term solution. The battery is designed to last 15 years, compared to 3-5 years for the non-rechargeable Interstim II.

• Material benefits to physicians and payors. We believe our r-SNM System has the potential to enable physicians and facilities to utilize their resources
more efficiently and significantly reduce overall costs to the healthcare system, due to the need for less replacement surgeries compared to InterStim II.

•

Small and lightweight implantable neurostimulator. Our INS is approximately 60% smaller than and half the weight of InterStim II.

• Constant current. Our r-SNM System delivers constant-current stimulation, which automatically adjusts stimulation based on changes to impedance that

occur as the implanted lead scars into the body and we believe provides a more consistent and reliable therapy.

In addition, we believe our r-SNM System offers many additional competitive advantages compared to the InterStim product line, including the InterStim

Micro, our competitor’s new rechargeable device:

•

Improved patient experience. Our r-SNM System charges wirelessly and includes a discrete, small and easy-to-use remote control.

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•

•

Simplified  physician  implantation  and  programming.  Our  clinician  programmer  guides  the  implanting  physician  through  electrode  placement  and
stimulation programming and enables physicians to access key data from the patient’s INS.

Broad MRI conditions. Our r-SNM System allows for 1.5T and 3T full-body MRI scans under broad conditions. For example, 1.5T full-body MRI scans
can be done in normal operating mode with no additional whole-body specific absorption rate limitation.

• Clinically proven results. Our r-SNM System is the only rechargeable SNM System with clinical data to support its safety and efficacy. Two-year results

from our clinical study show that 93% of patients achieved clinically significant improvements.

Overview of our External Trial System

Our external trial system (ETS) can be used during an evaluation period by a physician to determine if a patient is a good candidate for SNM therapy.
This  system  includes  a  disposable  external  stimulation  device,  a  disposable  implantable  lead,  and  a  patient  remote  control.  The  external  stimulation  device  is
comprised of a temporary, non-rechargeable, current controlled pulse generator. The temporary implantable lead has a single electrode. In addition, our ETS can be
used for a bilateral percutaneous nerve evaluation trial or a tined lead evaluation trial. In July 2018, we received the CE Mark for our ETS, and in September 2019,
we received FDA approval for our ETS.

Overview of our Physician Tools

We provide physicians with a clinician programmer and a surgical tool kit to assist them while implanting our r-SNM System. Our clinician programmer
also allows physicians to connect to a patient’s INS, while the patient is in the physician’s care, to access key therapy data that is stored and maintained on the INS.

    Clinician Programmer

We  designed  and  custom  built  our  touchscreen  clinician  programmer.  The  INS  is  programmed  by,  and  wirelessly  communicates  with  the  clinician
programmer. This programmer is designed to simplify and assist with electrode placement and stimulation programming experience for physicians. It has a series
of  touchscreens  with  a  graphical  user  interface  that  provides  information  to  the  physician,  such  as  measured  data,  test  stimulation  adjustments,  and  electrode
configurations  based  on  the  utilization  of  proprietary  algorithms.  Further,  it  enables  the  clinician  programmer  to  access  any  r-SNM  INS  data  and  its  complete
history. The clinician programmer records and stores all data from the INS and enables a physician to store and retrieve this data electronically.

Clinician Programmer

    Surgical Tool Kit

The single-use surgical tool kit provides the physician with the tools necessary for the r-SNM System implant procedure. The tools provided are familiar

for physicians experienced in SNM implants and follow the established surgical techniques for the implant.

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Treatment with our r-SNM System

Patient Selection

SNM  therapy  is  an  approved  therapy  for  patients  with  symptoms  of  bladder  and  bowel  dysfunction.  This  therapy  is  not  intended  for  patients  with  a
mechanical obstruction such as benign prostatic hyperplasia, a tumor, or urethral stricture. Further, the therapy is not indicated for pregnant women, or pediatric
use.

SNM therapy for bowel dysfunction is indicated for patients who are not candidates for more conservative treatments. The therapy is not indicated for

pregnant women, or pediatric use.

Implantation

Before receiving our r-SNM System, a patient in the United States typically undergoes an external trial period.

    External Trial Period

The short external trial procedure, which typically lasts approximately 30 minutes, is generally performed in the office or outpatient setting and typically
involves a percutaneously placed lead, which a physician implants near the targeted sacral nerve using a needle, with the location confirmed utilizing fluoroscopy
and  intraoperative  muscle  responses  evoked  by  test  stimulation.  The  lead  is  then  connected  to  a  temporary,  disposable  external  trial  system  which  provides
stimulation for the therapy. The trial period can last between a few days and several weeks after which the physician evaluates the effectiveness of SNM therapy
through  several  measures,  including  bladder  or  bowel  episodes  and  patient  satisfaction.  Approximately  60-90%  of  patients  proceed  from  trial  stimulation  to
permanent implant depending on the trial type and patient selection.

    Permanent Implant

Patients  who  have  undergone  a  successful  external  trial  period  are  eligible  for  a  permanent  INS  implant  procedure.  The  permanent  implant  procedure
typically  occurs  in  an  ambulatory  surgical  center  or  hospital  outpatient  setting,  usually  lasting  under  an  hour,  and  includes  implantation  of  the  INS  and,  if  a
temporary lead was used for the trial, implantation of the permanent lead. The INS is inserted through a small incision into a pocket in the subcutaneous fat of the
upper buttocks, and the lead body is tunneled to the INS pocket and connected to the INS.

Activation and Programming

Following the implant procedure or within a week thereafter, the patient has their stimulation programmed. Stimulation settings are adjusted to ensure
they are comfortable to the patient. Reprogramming sessions may be necessary to achieve and maintain symptom reduction or to address discomfort. After initial
programming, a patient has the ability to modify the therapy with the patient remote control.

Our Clinical Results and Studies with our r-SNM System

We have a body of compelling clinical evidence that demonstrates the safety, effectiveness, and sustained benefits of our r-SNM System. We have two

clinical studies relating to our r-SNM System, a European study, RELAX-OAB, and a U.S. pivotal study, ARTISAN-SNM.

In June 2018, we completed the enrollment and implantation of 129 patients with UUI for our ARTISAN-SNM pivotal study. As of August 2020, all
patients in our ARTISAN-SNM study reached the two-year post-implant follow-up, resulting in completion of the ARTISAN-SNM study. These patients were
evaluated at 14 centers in the United States and five centers in Europe.

    Key highlights of our ARTISAN-SNM pivotal study at two-years are as follows:

•

•

•

113 of the 121 implanted patients completing the two-year visit, or 93%, were therapy responders. Of the 129 patients initially treated, 88% were
therapy responders at two years (113 out of 129);

93 of the 113 therapy responses, or 82%, had a ≥75% reduction in urgency incontinence episodes; and

94% of patients reported being “satisfied” with the therapy; and

• No serious device-related adverse events have been reported.

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Our European RELAX-OAB study that began in June 2016 evaluated 51 patients at seven sites in Europe that suffered from OAB subtypes UUI and/or
UUF.  The  12-month  results  were  published  in  the  peer  reviewed  Journal  of  Neurourology  and  Urodynamics  in  January  2019.  All  patients  were  evaluated  to
determine if they were therapy responders, which was defined as showing at least a 50% reduction in the number of average leaks or voids per day or a reduction
to less than eight voids per day, in each case on a three-day bladder diary, at various times post-implant. We are following patients out to two years in this study
and may follow patients out to five years at selected study sites.

    Key highlights of our European RELAX-OAB study are as follows:

•

•

The study has completed one-year follow-ups and two-year follow-ups;

Therapy responder rate at 12 months for the 43 patients who continued with study follow-up was 94% for test responders and 72% for all implanted
patients;

• At 12 months, 84% of test responders and 77% of all implanted patients were “very” or “moderately” satisfied with the therapy provided by our r-

SNM System; and

• No serious device-related adverse events have been reported.

To date, we have observed no unanticipated adverse events (AEs) or serious device-related AEs, in any of our clinical studies or the case series. Further,
the safety and effectiveness of SNM therapy when compared to anticholinergic medications was also supported by the InSite study, a prospective, randomized,
multi-center study, published on January 10, 2014 in the Journal of Neurourology and Urodynamics. This study was sponsored by Medtronic and began in 2007
and ended in 2016, after the last patient reached the five-year endpoint.

Our Bulkamid Product

Bulkamid is a urethral bulking agent in the form of a non-particulate hydrogel, consisting of 97.5% water and 2.5% polyacrylamide. Bulkamid is injected
into the soft tissue of the urethra, adding volume to narrow the lumen of the urethra and to support the closing mechanism of the urethra, thus preventing urine
leakage. Urethral bulking does not close the urethra totally; the urethra still opens normally to allow for urination.

Bulkamid achieves its bulking effect by the volume of the gel injected, unlike competitive bulking agents that achieve bulking effect through their micro

particles and the body’s inflammatory reaction to the particles.

The Bulkamid procedure is minimally invasive, with no cuts or incisions necessary, and typically takes around 10 to 15 minutes. It usually is performed in
an outpatient facility or day surgery unit under a local anesthetic and the patient is able to return home the same day. The injections are made into 3 to 4 locations
in the urethral wall; the total volume injected is 1.5 to 2 mL, equivalent to slightly less than half a teaspoon. It is a simple procedure that is easy for physicians to
learn.

The majority of women treated with Bulkamid report dryness or improvement in their symptoms, with many seeing that improvement as soon as they
leave the doctor’s office, hospital or clinic. Whilst experiencing no leakage at all is the most desired outcome of treatment, many women consider a successful
treatment to be a meaningful decrease in the amount and frequency of urine leakage due to stress urinary incontinence such that they are able to go about most of
their  daily  activities.  If  relief  from  symptoms  is  not  sufficient,  an  additional  injection  of  Bulkamid  (a  “top-up”  injection)  can  be  given  to  help  achieve  desired
results.

Patients who undergo Bulkamid treatment are likely to be free from unwanted urinary leakage or at least have significantly fewer episodes of urinary
leakage. In Bulkamid clinical studies, women were asked how effective their treatment was 12 months after their initial injection. Over three quarters of women
reported that their incontinence was either cured or improved and approximately two-thirds of women were dry. Bulkamid clinical studies have also shown that
most of the women treated over 7 years ago still report benefit.

Over 70,000 women with stress urinary incontinence have been treated with Bulkamid across 25 countries over the last 15 years. During that time, a low

number of complications or adverse events have been reported and there have been no reported long-term complications.

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Sales and Marketing

We are primarily focused on commercializing our products in the United States, which accounts for the vast majority of SNM sales worldwide. We have
established a significant commercial infrastructure, with over 220 sales personnel and clinical specialists and we continue to make significant investments to build
our  commercial  organization  to  market  and  support  our  products.  When  making  hiring  decisions  for  these  roles,  we  prioritize  individuals  with  strong  sales
backgrounds  and  experience  in  SNM  therapy  and  other  neurostimulation  applications,  and  who  also  have  existing  relationships  with  urologists  and
urogynecologists. We expect to focus the significant majority of our sales and marketing efforts in the United States where reimbursement for SNM therapy is well
established and covered by most major U.S. insurers, including Medicare.

Through  our  specialized  and  dedicated  direct  sales  organization,  we  are  targeting  the  approximately  2,000  urologists,  urogynecologists  and  colorectal
surgeons who are trained and have experience performing SNM procedures. Our particular focus is on the estimated top 1,000 implanting centers that represent a
majority of the implant volume in the United States. We estimate that approximately 80% of U.S. implant volume is generated by these 1,000 implanting centers.

In  order  to  support  our  direct  sales  team,  we  have  approximately  90  clinical  support  staff  as  of  December  31,  2020.  This  clinical  staff  is  primarily
responsible for attending implant procedures and assisting the implanting physician with programming the device. Based on our clinical experience to date, we
believe that physicians experienced in SNM therapy require minimal training to start implanting our r-SNM System.

We are promoting broader awareness of SNM therapy for the treatment of OAB among patients and physicians, as well as awareness of the benefits and
advantages  of  our  r-SNM  System.  We  plan  to  expand  our  awareness  raising  activities,  including  publication  of  scientific  data  in  peer  reviewed  journals  and
education of physicians who are not familiar with or do not utilize SNM therapy. We may also engage in broad marketing initiatives in jurisdictions where we are
permitted to do so.

Our main commercial priority is the United States where we began commercializing and marketing our r-SNM System and generate revenue from product
sales.  In  November  2018,  we  launched  a  limited  commercial  effort  in  Europe,  where  we  currently  have  five  dedicated  sales  representatives.  We  do  expect  to
expend capital resources pursuing commercial operations in Europe, Canada and Australia, where we have marketing approvals for OAB, FI, UR and SUI, but the
amount and timing of which will depend on a variety of factors, including the size of the developed market for SNM therapy and bulking agents, burdens to entry
and other region- and country-specific factors.

The  acquisition  of  Contura  leverages  our  existing  commercial  footprint  of  over  220  sales  and  clinical  specialists  in  the  U.S.  and  Europe  that  call  on
urogynecologists  and  urologists.  Bulkamid  is  currently  sold  through  a  direct  salesforce  in  the  U.S.,  U.K.,  Germany,  France,  Nordic  countries  and  in  addition,
through distributors in over 30 international markets around the world. In the United States, there are currently five sales professionals.

Third-Party Coverage and Reimbursement

In the United States, we derive revenue from the sale of our products to hospitals and ambulatory surgical centers, which typically bill various third-party
payors, including Medicare, Medicaid, private insurance companies, health maintenance organizations and other healthcare-related organizations. In addition, we
expect  that  any  portion  of  the  costs  and  fees  associated  with  our  r-SNM  System  that  are  not  covered  by  these  third-party  payors,  such  as  deductibles  or  co-
payments, will be billed directly to the patient by the provider. Third-party payors require physicians and hospitals to identify the product and service for which
they are seeking reimbursement by using Current Procedural Terminology (CPT) codes, which are created and maintained by the American Medical Association
(AMA). As SNM therapy has been widely used in patients for over 20 years in the United States, reimbursement codes and payments are well-established and the
procedure  is  covered  by  Medicare,  Medicaid  and  private  health  insurance  plans.  Similarly  for  urethral  bulking  agent  treatments,  reimbursement  codes  and
payments are well-established and the procedure is covered by Medicare, Medicaid and private health insurance plans.

Physician reimbursement under Medicare is generally based on a defined fee schedule (the Physician Fee Schedule), through which payment amounts are
determined by the relative value of the service rendered by the physician. Medicare generally provides reimbursement to hospitals and ambulatory surgical centers
for SNM therapy under the hospital outpatient prospective payment system and the Ambulatory Surgical Center Payment

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System, respectively, which reimburse to the hospital or ambulatory surgical center, as applicable, a bundled amount generally intended to cover all facility costs
related  to  procedures  performed  in  the  outpatient  setting.  The  typical  Medicare  payment  for  facility  and  physician  services  for  an  SNM  trial  and  full  system
implant ranges from approximately $22,000 to approximately $27,400, which covers the cost for the devices and the implantation procedures.

Our r-SNM System and the associated procedures are eligible for payment under the existing CPT codes typically used for SNM therapy, including CPT
64581 for transforaminal implantation of a lead near the sacral nerve and CPT 64590 for insertion or replacement of a peripheral or gastric neurostimulator, which
includes a neurostimulator for SNM therapy. Reimbursement rates vary based on several factors, including but not limited to the payor, geographic location, the
procedure performed, contract terms, the facility in which the procedure is performed and other factors.

Most  large  insurers  have  established  coverage  policies  in  place  to  cover  SNM  therapy.  Certain  commercial  payors  have  a  patient-by-patient  prior
authorization process that must be followed before they will provide reimbursement for SNM therapy. These processes typically involve the treating physician
submitting  a  form  to  the  payor  that  provides  information  about  the  past  treatments  provided  to  the  patient  that  proved  ineffective,  and  the  physician’s
recommendation that the patient be treated with SNM therapy. Although the prior authorization process can take several weeks, based on our industry knowledge,
it generally results in positive coverage determination for these patients.

Outside the United States, reimbursement levels vary significantly by country and by region, particularly based on whether the country or region at issue
maintains  a  single-payor  system.  SNM  therapy  is  eligible  for  reimbursement  in  Canada,  Australia  and  certain  countries  in  Europe.  Annual  healthcare  budgets
generally determine the number of SNM systems that will be paid for by the payor in these single-payor system countries and regions. Reimbursement is obtained
from a variety of sources, including government-sponsored and private health insurance plans, and combinations of both. Some countries or regions may require us
to gather additional clinical data before granting coverage and reimbursement for our r-SNM System.

Research and Development

We intend to continue to invest in research and development activities focused on improvements and enhancements to our r-SNM System to improve
patient outcomes and further expand patient access to our r-SNM therapy. Research and development expenses were approximately $29.2 million, $20.2 million,
and $19.4 million for the years ended December 31, 2020, 2019, and 2018, respectively. Our goals include expanding the suite of product solutions available for
SNM therapy, including a non-rechargeable SNM device that utilizes a primary cell battery.

Manufacturing and Supply

We currently outsource the manufacture of the implantable components of our r-SNM System. We plan to continue with an outsourced manufacturing
arrangement for the foreseeable future. Our contract manufacturers are all recognized in their field for their competency to manufacture the respective portions of
our r-SNM System and have quality systems established that meet FDA requirements. We believe the manufacturers we currently utilize have sufficient capacity to
meet our launch requirements and are able to scale up their capacity relatively quickly with limited capital investment.

We  employ  a  rigorous  supplier  assessment,  qualification,  and  selection  process  targeted  to  suppliers  that  meet  the  requirements  of  the  FDA  and  the
International Organization for Standardization (ISO), and quality standards supported by internal policies and procedures. Our quality assurance process monitors
and  maintains  supplier  performance  through  qualification  and  periodic  supplier  reviews  and  audits.  We  are  required  to  maintain  ISO  13485  certification  for
medical devices sold in the European Economic Area (EEA), which requires, among other items, an implemented quality system that applies to component quality,
supplier control, product design and manufacturing operations.

We inspect, test, and assemble our r-SNM System under strict manufacturing processes supported by internal policies and procedures. We perform our
own  final  quality  control  testing  of  each  r-SNM  System.  However,  we  do  not  have  complete  control  over  all  aspects  of  the  manufacturing  process  of,  and  are
dependent on, our contract

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manufacturing partners for compliance with current Good Manufacturing Practice (cGMP) regulations applicable to our r-SNM System.

Our suppliers are managed through our supplier management program that is focused on reducing supply chain risk. Key aspects of this program include
managing  component  inventory  at  the  supplier,  contractual  requirements  for  last  time  buy  opportunities  and  second  sourcing  approaches  for  specific  suppliers.
Typically, our outside vendors produce the components to our specifications and in many instances to our designs. Our suppliers are audited periodically by our
quality department to ensure conformity with the specifications, policies and procedures for our devices. In addition, we and our suppliers are subject to periodic
unannounced inspections by U.S. and international regulatory authorities to ensure compliance with quality regulations. We believe that, if necessary, alternative
sources of supply would be available in a relatively short period of time and on commercially reasonable terms.

For  our  off-the-shelf  components,  we  do  not  have  long-term  supply  agreements  with  many  of  our  third-party  manufacturers,  and  we  purchase  certain
components  of  our  r-SNM  System  on  a  purchase  order  basis.  We  may  be  unable  to  establish  any  agreements  with  third-party  manufacturers  or  to  do  so  on
acceptable terms. We do not currently have arrangements in place for redundant supply of certain components of our r-SNM System. If our current third-party
manufacturers  cannot  perform  as  agreed,  we  may  be  required  to  replace  those  manufacturers.  Although  we  believe  that  there  are  several  potential  alternative
manufacturers who could manufacture these components, we may incur added costs and delays in identifying and qualifying any such replacement. We believe our
manufacturing capacity is sufficient to meet global market demand for our r-SNM System for the foreseeable future.

As previously discussed, and pursuant to the Manufacturing and Supply Agreement, Contura International manufactures all of the Bulkamid that we sell.
We have rights to a technology transfer after June 30, 2022 that would enable us to insource the manufacturing of Bulkamid. Under the Manufacturing and Supply
Agreement,  Contura  International  is  responsible  for  obtaining  and  maintaining  all  necessary  permits,  licenses,  approvals  and  authorizations  required  for  the
manufacture and sale of Bulkamid. The Manufacturing and Supply Agreement is subject to certain maximum purchase amounts of Bulkamid, which we believe
are sufficient to meet the projected global demand for Bulkamid.

Competition

We  believe  our  products  are  designed  to  offer  several  needed  improvements  for  patients,  physicians,  and  payors.  However,  the  medical  technology

industry is highly competitive, subject to rapid change and significantly affected by new product introductions and other activities of industry participants.

We consider our primary competition to be implantable SNM devices offered by Medtronic. Medtronic’s InterStim II and Interstim Micro are currently
the only other implantable SNM devices approved for commercial sale in the United States by the FDA. We also compete with other third-line treatments, such as
BOTOX injections, a product sold by Allergan plc, PTNS, as well as more invasive surgical treatment options, and drugs for the treatment of OAB and FI. We also
face competition from Boston Scientific for the treatment of SUI with its own competitive hydrogel. In addition, emerging businesses may be in the early stages of
developing additional products or therapies designed to treat OAB, FI or SUI.

We face competition from major medical device companies worldwide, many of which have longer, more established operating histories and significantly

greater financial, technical, marketing, sales, distribution, and other resources. Our overall competitive position is dependent upon a number of factors, including:

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company, product and brand recognition;

history of product use and physician familiarity with products and treatments;

regulatory approvals and approved indications;

product safety, reliability and durability;

INS size, rechargeability and battery life;

full-body MRI scan safety;

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quality and volume of clinical data;

effective marketing to and education of patients, physicians and hospitals;

product ease of use and patient comfort;

physician implantation and programming process;

sales force experience and market access;

product support and service;

technological innovation, product enhancements and speed of innovation;

pricing and revenue strategies;

procedure costs to patients and the overall healthcare system; and

dedicated practice development.

Intellectual Property

We rely on a combination of patent, copyright, trademark and trade secret laws, and confidentiality and invention assignment agreements, to protect our

intellectual property rights.

We own numerous issued patents and pending patent applications that relate to our r-SNM System and several issued patents and patent applications were
licensed from AMF in 2013 pursuant to the License Agreement. As of December 31, 2020, we own 32 issued U.S. patents and 89 issued foreign patents, and
19 pending U.S. patent applications and 41 pending foreign patent applications. We also license from AMF 30 issued U.S. patents and three pending U.S. patent
applications, as well as 65 issued foreign patents and 10 pending foreign patent applications. Issued patents owned or used by us will expire between 2021 and
2040.

In addition, we own or have rights to trademarks and domains in the United States and select locations internationally that we use in connection with the

operation of our business.

We also rely upon trade secrets, know-how and continuing technological innovation, and may in the future rely upon licensing opportunities, to develop
and  maintain  our  competitive  position.  We  protect  our  proprietary  rights  through  a  variety  of  methods,  including  confidentiality  agreements  and  proprietary
information agreements with third party contract manufacturers, suppliers, employees, consultants and others who may have access to proprietary information that
we own or license for use.

AMF License Agreement

On October 1, 2013, we entered into the License Agreement, pursuant to which AMF granted us the AMF IP relating to AMF Licensed Products.

Under the License Agreement, for each calendar year beginning in 2018, we are obligated to pay AMF a royalty on an AMF Licensed Product-by-AMF
Licensed Product basis if one of the following conditions applies: (i) one or more valid claims within any of the patents licensed to us by AMF covers such AMF
Licensed Products or the manufacture of such AMF Licensed Products or (ii) for a period of 12 years from the first commercial sale anywhere in the world of such
AMF Licensed Product, in each case. The foregoing royalty is calculated as the greater of (a) 4% of all net revenue derived from the AMF Licensed Products, and
(b) a minimum annual royalty (the Minimum Royalty), payable quarterly. The Minimum Royalty automatically increases each year, subject to a maximum amount
of $200,000 per year. During the years ended December 31, 2020, 2019, and 2018, we have recorded royalties of $4.4 million, $0.6 million, and $0.1 million,
respectively. We have 60 days to pay AMF the royalty amount due under the License Agreement, and if we fail to pay AMF within such 60-day period, AMF may,
at its election, convert the exclusive license to a non-exclusive license or terminate the License Agreement.

The  protection  of  intellectual  property  has  been  and  remains  a  priority  for  us.  For  more  information,  see  “Risk  Factors—Risks  Related  to  Intellectual

Property.”

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Government Regulation Applicable to Us

Our products and our operations are subject to extensive regulation by the FDA and other federal and state authorities in the United States, including the
United States Department of Justice (DOJ), the Department of Health & Human Services - Office of the Inspector General (HHS-OIG), the United States Federal
Communications  Commission  (FCC),  the  Center  for  Medicare  &  Medicaid  Services  (CMS),  the  Federal  Trade  Commission  (FTC),  as  well  as  comparable
authorities in the European Economic Area (EEA), Australia, and Canada. These government authorities continue to highly scrutinize our industry. Our products
are  subject  to  regulation  as  a  medical  device  under  the  Federal  Food,  Drug,  and  Cosmetic  Act  (FDCA),  as  implemented  and  enforced  by  the  FDA.  The  FDA
regulates  the  development,  design,  non-clinical  and  clinical  research,  manufacturing,  safety,  efficacy,  labeling,  packaging,  storage,  installation,  servicing,
recordkeeping, premarket clearance or approval, import, export, adverse event reporting, advertising, promotion, marketing and distribution, and import and export
of medical devices to ensure that medical devices distributed domestically are safe and effective for their intended uses and otherwise meet the requirements of the
FDCA.

In addition to U.S. regulations, we are subject to a variety of regulations in the EEA, Australia, and Canada governing clinical studies and the commercial
sales and distribution of our products. We will be required to obtain authorization under appropriate regulatory authorities in countries outside the United States
before commencing clinical studies and to obtain marketing authorization or approval before we can commercialize our product in those countries, whether or not
we have or are required to obtain FDA clearance or approval for a product. The approval process varies from country to country and the time may be longer or
shorter than that required for FDA clearance or approval.

FDA Premarket Clearance and Approval Requirements

Unless  an  exemption  applies,  each  medical  device  commercially  distributed  in  the  United  States  requires  either  FDA  clearance  of  a  510(k)  premarket

notification or PMA approval.

Devices deemed by the FDA to pose the greatest risks, such as life-sustaining, life-supporting or some implantable devices, or devices that have a new
intended use, or use advanced technology that is not substantially equivalent to that of a legally marketed device, are placed in Class III, requiring approval of a
PMA. Devices for which there is no predicate device and which therefore are not eligible for 510(k) review but project a low-to-moderate risk may be eligible for
the de novo review process.

Our r-SNM System is a Class III device and as such, we obtained PMA approval to market our device for the treatment of OAB, FI and UR.

In a PMA, the manufacturer must demonstrate that the device is safe and effective. The PMA is typically supported by data from preclinical studies and
human clinical studies. The PMA must also contain a full description of the device and its components, a full description of the methods, facilities and controls
used  for  manufacturing,  and  proposed  labeling.  In  addition,  the  FDA  will  generally  conduct  a  preapproval  inspection  of  the  applicant  or  its  third-party
manufacturers’ or suppliers’ manufacturing facility or facilities to ensure compliance with applicable portions of the Quality Systems Regulation (QSR).

Certain  changes  to  an  approved  device,  such  as  changes  in  manufacturing  facilities,  methods,  or  quality  control  procedures,  or  changes  in  the  design
performance specifications, which may affect the safety or effectiveness of the device, require submission of a PMA supplement. PMA supplements often require
submission of the same type of information as a PMA, except that the supplement is limited to information needed to support any changes from the device covered
by the original PMA and may require no clinical data or less extensive clinical data than the original PMA or the convening of an advisory panel. Certain other
changes to an approved device require the submission of a new supplement or PMA, such as when the design change causes a different intended use, mode of
operation, and technical basis of operation, or when the design change is so significant that a new generation of the device will be developed, and the data that
were submitted with the original PMA are not applicable for the change in demonstrating a reasonable assurance of safety and effectiveness.

Postmarket Regulation - United States

After a device is cleared or approved for marketing, numerous and pervasive regulatory requirements continue to apply. These include:

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establishment, registration and device listing with the FDA;

• QSR  requirements,  which  require  manufacturers,  including  third-party  manufacturers,  to  follow  stringent  design,  testing,  control,  documentation  and

other quality assurance procedures during all aspects of the design and manufacturing process;

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labeling and marketing regulations, which require that promotion is truthful, not misleading, fairly balanced and provide adequate directions for use and
that all claims are substantiated, and also prohibit the promotion of products for unapproved or “off-label” uses and impose other restrictions on labeling;

the federal Physician Payments Sunshine Act and various state and foreign laws on reporting remunerative relationships with health care providers;

the U.S. Anti-Kickback Statute (and similar state laws) prohibiting, among other things, soliciting, receiving, offering or providing remuneration intended
to  induce  the  purchase  or  recommendation  of  an  item  or  service  reimbursable  under  a  federal  healthcare  program,  such  as  Medicare  or  Medicaid.  A
person or entity does not have to have actual knowledge of this statute or specific intent to violate it to have committed a violation;

the U.S. False Claims Act (and similar state laws) prohibiting, among other things, knowingly presenting, or causing to be presented, claims for payment
or approval to the federal government that are false or fraudulent, knowingly making a false statement material to an obligation to pay or transmit money
or property to the federal government or knowingly concealing, or knowingly and improperly avoiding or decreasing, an obligation to pay or transmit
money  to  the  federal  government.  The  government  may  assert  that  items  or  services  resulting  from  a  violation  of  the  federal  Anti-Kickback  Statute
constitutes a false or fraudulent claim for purposes of the False Claims Act;

clearance or approval of product modifications to 510(k)-cleared devices that could significantly affect safety or effectiveness or that would constitute a
major change in intended use of a cleared device, or approval of a supplement for certain modifications to PMA devices;

• medical device reporting regulations, which require that a manufacturer report to the FDA if a device it markets may have caused or contributed to a death
or serious injury, or has malfunctioned and the device or a similar device that it markets would be likely to cause or contribute to a death or serious injury,
if the malfunction were to recur;

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correction,  removal  and  recall  reporting  regulations,  under  which  the  FDA  can  order  device  recalls  under  certain  circumstances  and  that  require
manufacturers  report  to  the  FDA  voluntary  field  corrections  and  product  recalls  or  removals  if  undertaken  to  reduce  a  risk  to  health  or  to  remedy  a
violation of the FDCA that may present a risk to health;

complying with the new federal law and regulations requiring Unique Device Identifiers (UDI), on devices and also requiring the submission of certain
information about each device to the FDA’s Global Unique Device Identification Database (GUDID); and

postmarket  surveillance  activities  and  regulations,  which  apply  when  deemed  by  the  FDA  to  be  necessary  to  protect  the  public  health  or  to  provide
additional safety and effectiveness data for the device.

The  FDA  has  broad  regulatory  compliance  and  enforcement  powers.  If  the  FDA  determines  that  we  failed  to  comply  with  applicable  regulatory

requirements, it can take a variety of compliance or enforcement actions, which may result in any of the following sanctions:

• warning letters, untitled letters, fines, injunctions, consent decrees and civil penalties;

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recalls, withdrawals, or administrative detention or seizure of our products or any future product candidates;

operating restrictions or partial suspension or total shutdown of production;

refusing or delaying requests for 510(k) marketing clearance or PMA approvals of new products or modified products;

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• withdrawing 510(k) clearances or PMA approvals that have already been granted;

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refusal to permit the export or import of our products or future product candidates; or

criminal prosecution.

In addition, other U.S. federal and state government authorities, including but not limited to the DOJ, HHS-OIG, FCC and CMS, have broad enforcement
powers and can impose various sanctions under the U.S. Anti-Kickback Statute, the U.S. False Claims Act, and various other laws. These sanctions could include
but are not limited to fines, civil penalties, criminal prosecutions, and agreements such as Deferred Prosecution Agreements or Corporate Integrity Agreements,
under which we may be required to establish additional controls to ensure compliance.

Regulation of Medical Devices in the EEA and the U.K.

Medical devices, other than active implantable medical devices (AIMDs), placed on the market in the EEA (which is comprised of the 27 Member States
of the EU plus Norway, Liechtenstein and Iceland) must comply with the essential requirements set out in Annex I of the Directive 93/42/EEC (Medical Devices
Directive).

Separately, active implantable medical devices are governed by Directive 90/385/EEC, also known as the Active Implantable Medical Devices Directive
(AIMD Directive). AIMDs are defined as medical devices that rely on a source of electrical energy or any source of power other than that generated by the body,
which are totally or partially introduced, either surgically or medically, into the human body and intended to remain after the procedure. Our r-SNM System, or our
internal  product,  qualifies  as  an  AIMD  and  must  therefore  comply  with  the  AIMD  Directive,  more  specifically  with  the  essential  requirements  it  sets  out  at
Annex I.

An overarching essential requirement proscribed under both the AIMD Directive and the Medical Devices Directive is that any device must be designed
and manufactured in such a way that it will not compromise the clinical condition or safety of patients, or the safety and health of users and others. In addition, the
device must achieve the performances intended by the manufacturer and be designed, manufactured and packaged in a suitable manner.

In addition to the essential requirements set out under both the AIMD and Medical Devices Directives, the European Commission has adopted various
standards applicable to medical devices. These include standards governing common requirements, such as sterilization and safety of medical electrical equipment,
and  product  standards  for  certain  types  of  medical  devices.  There  are  also  harmonized  standards  relating  to  design  and  manufacture.  While  not  mandatory,
compliance with these standards is viewed as the easiest way to satisfy the essential requirements, creating a rebuttable presumption that the device satisfies the
essential requirements.

Under  the  AIMD  Directive,  manufacturers  must  demonstrate  compliance  with  the  essential  requirements  laid  down  in  Annex  I  by  undergoing  a
conformity  assessment  procedure.  Conformity  assessment  procedures  require  an  assessment  of  available  clinical  evidence,  literature  data  for  the  product  and
postmarket experience in respect of similar products already marketed to ensure and declare that the products in question comply with the standards set out in
Annex I of the AIMD Directive. In addition, a conformity assessment procedure requires the intervention of a Notified Body. Notified Bodies are separate entities
that are authorized or licensed to perform such assessments by the governmental authorities of each EU Member State. Manufacturers of AIMDs must make an
application to a Notified Body for an assessment of its technical dossiers and quality system. Alternatively, manufacturers can seek approval from the Notified
Body  that  a  representative  sample  of  the  products  it  has  manufactured  satisfies  the  requirements  set  out  in  the  AIMD  Directive  and  subsequently  ensure  and
declare that all of its products conform to the standard of the approved sample. This is also known as “type approval.”

Similar  requirements  for  conformity  assessment  procedures  apply  under  the  Medical  Devices  Directive,  which  vary  according  to  the  type  of  medical
device and its classification. We believe that our external device is categorized as a Class IIa device under Annex IX of the Medical Devices Directive. As such,
the conformity assessment procedure requirements for our external device are identical to those detailed above for our internal product under the AIMD Directive.

If satisfied that the AIMD or other medical device conforms to the relevant essential requirements, the Notified Body issues a certificate of conformity,

which the manufacturer uses as a basis for its own declaration of

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conformity (see above). The manufacturer may then apply the Conformité Européenne (CE) mark to the device, which allows the device to be legally placed on
and traded within the market throughout the EEA. Once the product has been placed on the market in the EEA, the manufacturer must comply with requirements
for reporting incidents and field safety corrective actions associated with the product.

In  order  to  demonstrate  safety  and  effectiveness  for  their  AIMDs  and  other  medical  devices,  manufacturers  must  conduct  clinical  investigations  in
accordance with the requirements of Annex X to the Medical Devices Directive and Annex 7 to the AIMD Directive, as well as standards (if any) which may be
imposed by national authorities of EEA states in addition to those set out in Annex X to the Medical Devices Directive and Annex 7 to the AIMD Directive (the
Directives). Clinical studies for medical devices usually require the approval of an ethics review board and approval by or notification to the national regulatory
authorities. Both regulators and ethics committees also require the submission of serious adverse event reports during a study and may request a copy of the final
study report.

On April 5, 2017, the European Parliament adopted the Medical Devices Regulation (Regulation 2017/745), which will repeal and replace both AIMD
and  Medical  Devices  Directives.  The  Medical  Devices  Regulation  is  directly  applicable  in  the  EEA.  This  is  intended  to  eliminate  current  differences  in  the
regulation  of  medical  devices  among  EEA  countries.  The  Medical  Devices  Regulation,  among  other  things,  is  intended  to  establish  a  uniform,  transparent,
predictable and sustainable regulatory framework across the EEA for medical devices and ensure a high level of safety and health while supporting innovation.

Starting January 1, 2021, all medical devices sold in the U.K. must meet new regulatory requirements due to the U.K.’s departure from the European
Union or “Brexit.” Among other things, companies must register their devices with the U.K. Medicines & Healthcare Regulatory Agency (MHRA) and may need
to change their product marking and labeling. In addition, if the company is not based in the U.K., it must appoint a U.K. Responsible Person to register with the
MHRA and assist the company in meeting U.K. regulatory requirements.

United Kingdom’s Vote to Leave the EU (Brexit)

The effects of Brexit will depend on any agreements the United Kingdom makes to retain access to EU markets. Since a significant proportion of the
regulatory  framework  in  the  United  Kingdom  is  derived  from  EU  directives  and  regulations,  the  referendum  could  materially  change  the  regulatory  regime
applicable to products approved and sold in the United Kingdom. It is possible that there will be greater restrictions on imports and exports between the United
Kingdom and EU countries, increased regulatory complexities, and economic and political uncertainty in the region. Because of the continued uncertainty about
the  effects  and  implementation  of  Brexit,  we  cannot  quantify  or  predict  with  any  certainty  the  likely  impact  of  Brexit  or  related  legislation  on  our  business,
financial condition, and results of operations.

In addition, Brexit will likely affect European and worldwide economic or market conditions, which could lead to instability in global financial markets.
Brexit is likely to lead to legal uncertainty and potentially divergent national laws and regulations as the United Kingdom determines which EU laws to replace or
replicate. Any of these effects of Brexit, and others we cannot anticipate, could adversely affect our business, financial condition, and results of operations.

Regulation of Medical Devices in Other Jurisdictions

We are subject to regulations and product registration requirements in the EEA countries, Australia, Canada, and other foreign countries in which we may

sell our r-SNM System, including in the areas of:

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design, development, manufacturing and testing;

product standards;

product safety;

product safety reporting;

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labeling requirements;

content and language of instructions for use;

clinical studies;

record keeping procedures;

advertising and promotion;

recalls and field corrective actions;

postmarket surveillance, including reporting of deaths or serious injuries and malfunctions that, if they were to recur, could lead to death or serious injury;

import and export restrictions;

tariff regulations, duties and tax requirements;

registration for reimbursement; and

necessity of testing performed in country by distributors for licensees.

The time required to obtain clearance required by foreign countries may be longer or shorter than that required for FDA clearance, and requirements for

licensing a product in a foreign country may differ significantly from FDA requirements.

U.S. Fraud and Abuse and Physician Payment Transparency Laws

Various U.S. federal and state laws restrict our business practices regarding items of value provided to healthcare providers including, without limitation,

the U.S. Anti-Kickback Statute, the U.S. False Claims Act, and the U.S. Physician Payments Sunshine Act.

The  U.S.  Anti-Kickback  Statute  prohibits,  among  other  things,  knowingly  and  willfully  offering,  paying,  soliciting  or  receiving  any  remuneration
(including any kickback, bribe or rebate), directly or indirectly, overtly or covertly, in cash or in kind to induce or in return for purchasing, leasing, ordering or
arranging for or recommending the purchase, lease or order of any good, facility, item or service reimbursable, in whole or in part, under Medicare, Medicaid or
other federal healthcare programs. The term “remuneration” has been broadly interpreted to include anything of value, including cash, in-kind items, meals, travel,
lodging, consulting or research agreements, grants, donations, charitable contributions, free equipment or services, royalty arrangements, stock, stock options, and
the compensation derived through ownership interests.

Recognizing that the U.S. Anti-Kickback Statute is broad and may prohibit many innocuous or beneficial arrangements within the healthcare industry, the
United  States  Department  of  Health  and  Human  Services  has  established  various  “safe  harbors,”  that  if  met  in  form  and  substance,  will  assure  medical  device
manufacturers, healthcare providers and other parties that they will not be prosecuted under the federal Anti-Kickback Statute. Although there are a number of
statutory exceptions and regulatory safe harbors protecting some common activities from prosecution, the exceptions and safe harbors are drawn and interpreted
narrowly. Government authorities may claim that our arrangements with physicians, hospitals and other persons or entities do not fully meet the stringent criteria
specified in these safe harbors.

Several courts have interpreted the statute’s intent requirement to mean that if any one purpose of an arrangement involving remuneration is to induce
referrals of federal healthcare covered business, the federal Anti-Kickback Statute has been violated. In addition, a person or entity does not need to have actual
knowledge of the statute or specific intent in order to have committed a violation. Moreover, government authorities may argue that a claim including items or
services resulting from a violation of the federal Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the federal civil False Claims Act.

Violations of the U.S. Anti-Kickback Statute may result in civil monetary penalties up to $102,522 (in 2019) for each violation, plus up to three times the
remuneration involved. Violations can also result in criminal penalties, including criminal fines of up to $100,000 and imprisonment of up to 10 years. In addition,
violations can result in exclusion from participation in government healthcare programs, including Medicare and Medicaid.

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Government authorities may contend that we are liable under the U.S. Anti-Kickback Statute because of the intentions or actions of the parties with whom we do
business, if we acted with deliberate ignorance or reckless disregard. The majority of states also have anti-kickback laws that establish similar prohibitions, and in
some cases, may apply more broadly.

The U.S. civil False Claims Act prohibits, among other things, any person or entity from knowingly presenting, or causing to be presented, a false or
fraudulent claim for payment or approval to the federal government or knowingly making, using or causing to be made or used a false record or statement material
to a false or fraudulent claim to the federal government. A claim includes “any request or demand” for money or property presented to the U.S. government. The
federal civil False Claims Act also applies to false submissions that cause the government to be paid less than the amount to which it is entitled. Intent to deceive is
not required to establish liability under the civil federal civil False Claims Act, if a person acts with deliberate ignorance or reckless disregard.

In addition, private parties may initiate “qui tam” whistleblower lawsuits against any person or entity under the U.S. civil False Claims Act in the name of
the government and share in the proceeds of any recovery. Penalties for U.S. civil False Claim Act violations include fines ranging from $11,181 to $22,363 for
each  false  claim,  plus  up  to  three  times  the  amount  of  damages  sustained  by  the  federal  government.  More  critically,  a  violation  may  provide  the  basis  for
exclusion from federal healthcare programs. The government may further prosecute conduct constituting a false claim under the federal criminal False Claims Act.
The criminal False Claims Act prohibits the making or presenting of a claim to the government knowing such claim to be false, fictitious or fraudulent and, unlike
the federal civil False Claims Act, requires proof of intent to submit a false claim.

Additionally,  the  U.S.  Physician  Payments  Sunshine  Act  requires  annual  reporting  of  transfers  of  value  to  certain  healthcare  providers  by  companies
whose products are reimbursable under Medicare, Medicaid or other federal healthcare programs. A manufacturer’s failure to submit timely, accurate and complete
information under the Sunshine Act may result in civil monetary penalties of $11,052 per failure up to an aggregate of $165,786 per year (or up to an aggregate of
$1.105 million per year for “knowing failures”). Certain U.S. states similarly require tracking and reporting of certain transfers of value to healthcare providers and
some mandate implementation of commercial compliance programs or, impose restrictions on device manufacturer marketing practices.

Anti-Bribery and Corruption Laws

Our operations outside the United States are subject to the U.S. Foreign Corrupt Practices Act (FCPA). The FCPA generally prohibits companies and their
intermediaries  from  engaging  in  bribery  or  making  prohibited  payments  to  foreign  officials  for  the  purpose  of  obtaining  or  retaining  business  or  an  official
government action. In addition, the FCPA imposes accounting standards and requirements on publicly traded U.S. corporations and their foreign affiliates, which
are intended to prevent the diversion of corporate funds to the payment of bribes and other improper payments, and to prevent the establishment of “off books”
slush funds from which such improper payments can be made. We also are subject to similar anti-corruption or anti-bribery laws in Europe, Australia, and Canada,
and would be subject to such laws in many other countries in which we might choose to do business.

FCC Regulation

Because  our  r-SNM  System  includes  a  wireless  radio  frequency  transmitter  and  receiver,  it  is  subject  to  equipment  authorization  requirements  in  the
United States. The FCC requires advance clearance of all radio frequency devices before they can be imported into, sold or marketed in the United States. These
clearances ensure that the proposed products comply with FCC radio frequency emission and power level standards and will not cause interference.

Data Privacy and Security Laws

We  are  also  subject  to  various  U.S.  federal,  state  and  foreign  laws  that  protect  the  confidentiality  and  restrict  the  use  and  disclosure  of  personal

information, such as patient health information.

For example, the U.S. Health Insurance Portability and Accountability Act (HIPAA), as amended by the Health Information Technology for Economic
and Clinical Health Act (HITECH), establishes uniform standards governing the use and disclosure of protected health information (PHI) and requires healthcare
providers, called “covered entities”, to maintain certain safeguards to protect the privacy and security of PHI. HIPAA also requires

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business associates (independent contractors or agents of covered entities that create, receive, maintain, or transmit PHI on behalf of a covered entity) to enter into
business associate agreements with the covered entity. These agreements require the business associate to safeguard the covered entity’s PHI against improper use
and disclosure.

Failure  to  comply  with  the  HIPAA  privacy  and  security  standards  can  result  in  civil  monetary  penalties  up  to  $55,910  per  violation,  not  to  exceed
$1.68  million  per  calendar  year  for  non-compliance  of  an  identical  provision,  and,  in  certain  circumstances,  criminal  penalties  with  fines  up  to  $250,000  per
violation and/or imprisonment.

HIPAA  authorizes  state  attorneys  general  to  file  suit  on  behalf  of  their  residents  for  violations.  Courts  can  award  damages,  costs  and  attorneys’  fees
related to violations of HIPAA in such cases. While HIPAA does not create a private right of action allowing individuals to file suit against us in civil court for
violations of HIPAA, its standards have been used as the basis for duty of care cases in state civil suits alleging negligence or recklessness in the misuse or breach
of PHI. In addition, HIPAA mandates that the Secretary of HHS conduct periodic compliance audits of HIPAA covered entities and their business associates for
compliance with the HIPAA privacy and security standards.

In  the  EU,  we  may  be  subject  to  various  laws  relating  to  our  collection,  control,  processing  and  other  use  of  personal  data  (i.e.  data  relating  to  an
identifiable  individual).  We  may  process  personal  data  of  our  employees,  our  customers,  and  our  vendors.  These  laws  include  the  General  Data  Protection
Regulation  ((EU)  2016/679)  (GDPR),  the  E-Privacy  Directive  2002/58/EC  and  national  laws  supporting  aspects  of  the  GDPR  and  implementing  the  E-
Privacy Directive. Each EU Member State has transposed the requirements laid down by the E-Privacy Directive into its own national data privacy regime, while
the  GDPR  permits  EU  Member  States  to  implement  local  legislation  to  supplement  the  GDPR,  and  therefore  the  laws  may  differ  by  jurisdiction,  sometimes
significantly. We need to ensure compliance with the rules in each jurisdiction where we are established or are otherwise subject to local privacy laws.

The  GDPR  became  applicable  on  May  25,  2018,  replacing  the  previous  data  protection  laws  issued  by  each  EU  member  state  under  the  Directive
95/46/EC. Unlike the Directive, the GDPR is directly applicable in each EU Member State, resulting in a more uniform application of data privacy laws across the
EU. Like the previous Directive, the GDPR requires that personal data may only be collected for specified, explicit and legitimate purposes based on legal bases
for processing set out in the GDPR and local laws, and may only be processed in a manner consistent with those purposes. Personal data must be secure, not be
transferred  outside  of  the  EEA  unless  certain  steps  are  taken  to  ensure  an  adequate  level  of  protection  and  must  not  be  kept  for  longer  than  necessary  for  the
purposes of collection. In addition, the GDPR also limits the circumstances and the manner in which we are legally permitted to process that data and transfer that
data outside of the EEA. In particular, in order to process such data, explicit consent to the processing (including any transfer) is usually required from the data
subject (being the person to whom the personal data relates).

The  GDPR  also  imposes  onerous  accountability  obligations  requiring  data  controllers  and  processors  to  maintain  a  record  of  their  data  processing.  It
requires data controllers to be transparent and disclose to data subjects (in a concise, intelligible and easily accessible form) how their personal information is to be
used,  imposes  limitations  on  retention  of  information,  increases  requirements  pertaining  to  pseudonymized  (i.e.,  key-coded)  data,  introduces  mandatory  data
breach  notification  requirements  and  sets  higher  standards  for  data  controllers  to  demonstrate  that  they  have  obtained  valid  consent  for  certain  data  processing
activities. Fines for non-compliance with the GDPR are significant—€20,000,000 or up to 4% of the total worldwide annual turnover of the preceding financial
year, whichever is higher.

We are subject to the supervision of local data protection authorities in those jurisdictions where we are established or otherwise subject to applicable law.

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Healthcare Reform

The  United  States  and  some  foreign  jurisdictions  are  considering  or  have  enacted  a  number  of  legislative  and  regulatory  proposals  to  change  the
healthcare system in ways that could affect our ability to sell our r-SNM System or any future product candidates profitably. Among policy makers and payors in
the  United  States  and  elsewhere,  there  is  significant  interest  in  promoting  changes  in  healthcare  systems  with  the  stated  goals  of  containing  healthcare  costs,
improving quality or expanding access. Current and future legislative proposals to further reform healthcare or reduce healthcare costs may limit coverage of or
lower reimbursement for the procedures associated with the use of our r-SNM System or future product candidates. The cost containment measures that payors and
providers are instituting and the effect of any healthcare reform initiative implemented in the future could impact our revenue from the sale of our r-SNM System
or future product candidates.

The implementation of the Affordable Care Act in the United States, for example, has changed healthcare financing and delivery by both governmental
and  private  insurers  substantially.  The  Affordable  Care  Act  provided  incentives  to  programs  that  increase  the  federal  government’s  comparative  effectiveness
research, and implemented payment system reforms including a national pilot program on payment bundling to encourage hospitals, physicians and other providers
to  improve  the  coordination,  quality  and  efficiency  of  certain  healthcare  services  through  bundled  payment  models.  Additionally,  the  Affordable  Care  Act  has
expanded eligibility criteria for Medicaid programs and created a new Patient-Centered Outcomes Research Institute to oversee, identify priorities in, and conduct
comparative clinical effectiveness research, along with funding for such research. We do not yet know the full impact that the Affordable Care Act will have on our
business.  There  have  been  judicial  and  Congressional  challenges  to  certain  aspects  of  the  Affordable  Care  Act,  and  we  expect  additional  challenges  and
amendments  in  the  future.  Most  recently,  the  Tax  Cuts  and  Jobs  Acts  was  enacted,  which,  among  other  things,  removes  penalties  for  not  complying  with  the
individual mandate to carry health insurance.

We expect additional state and federal healthcare reform measures to be adopted in the future, any of which could limit the amounts that federal and state
governments will pay for healthcare products and services, which could result in reduced demand for our r-SNM System or future product candidates or additional
pricing pressure.

Impact of COVID-19

The COVID-19 pandemic negatively impacted our sales in 2020, by significantly decreasing and delaying the number of procedures performed using our
r-SNM System, and we expect that the pandemic could continue to negatively impact our business, financial condition and results of operations. Similar to the
general  trend  in  elective  and  other  surgical  procedures,  the  number  of  procedures  performed  using  our  r-SNM  System  decreased  significantly  as  healthcare
organizations in the United States and globally, including in Europe and Canada, have prioritized the treatment of patients with COVID-19 or have altered their
operations to prepare for and respond to the pandemic. Specifically, substantially all of the procedures using our r-SNM System were postponed or cancelled from
middle of March 2020 through May 2020, but order flow began a gradual recovery in May 2020 and continued to improve in the second half of 2020.

To  protect  the  health  of  our  employees,  their  families,  and  our  communities,  we  have  restricted  access  to  our  offices  to  personnel  who  must  perform
critical activities that must be completed on-site, limited the number of such personnel that can be present at our facilities at any one time, requested that many of
our employees work remotely, and implemented travel restrictions. These restrictions and precautionary measures have not adversely affected our operations. The
full extent of COVID-19’s effect on our operational and financial performance will depend on future developments, including the duration, spread and intensity of
the pandemic, and additional protective measures implemented by the governmental authorities, all of which are uncertain and difficult to predict considering the
rapidly evolving landscape. However, if the pandemic continues to evolve into a long-term severe worldwide health crisis, there could be a material adverse effect
on our business, results of operations, financial condition, and cash flows.

Human Capital Resources

As  of  December  31,  2020,  we  had  416  employees.  Of  this  total,  9  were  employees  based  outside  of  the  U.S.  None  of  our  employees  is  subject  to  a

collective bargaining agreement or represented by a trade or labor union. We consider our relationship with our employees to be good.

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Our  manufacturing,  product  development,  warehouse  and  administrative  employees  are  generally  located  in  the  same  or  adjacent  facilities,  which  we

believe contributes to our culture of strong manufacturing, engineering and customer service capabilities.

Company Information

We were incorporated in the State of Delaware in March 2012 under the name “American Restorative Medicine, Inc.” In August 2013, we changed our
name to Axonics Modulation Technologies, Inc. and commenced our operations in late 2013 when we entered into the License Agreement. Our principal executive
offices  are  located  at  26  Technology  Drive,  Irvine,  California  92618  and  our  telephone  number  is  (949)  396-6322.  Our  website  is  www.axonics.com.  The
information contained on or that can be accessed through our website is not incorporated by reference into this Annual Report on Form 10-K.

Available Information

Our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K and amendments to those reports are accessible free
of charge on our website at www.axonics.com as soon as reasonably practicable after we electronically file such material with, or furnish it to, the SEC. The SEC
also maintains an internet site that contains reports, proxy and information statements and other information regarding our filings at www.sec.gov.

Item 1A. Risk Factors.

    Investing in our securities involves a high degree of risk. You should carefully consider the following information about these risks, together with the other
information appearing elsewhere in this Annual Report on Form 10-K, including our consolidated financial statements, the notes thereto and the section entitled
“Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations.”  The  occurrence  of  any  of  these  risks  could  have  a  material  and
adverse effect on our business, reputation, financial condition, results of operations and future growth prospects, as well as our ability to accomplish our strategic
objectives. Certain statements contained in this section constitute forward-looking statements. See the information included in “Special Note Regarding Forward-
Looking Statements” in this Annual Report on Form 10-K. Additional risks and uncertainties not presently known to us or that we currently deem immaterial may
also impair our business operations.

Risks Related to Our Business and Strategy

We have incurred significant operating losses since inception, and we expect to incur operating losses in the future, and we may not be able to achieve

or sustain profitability.

We  are  a  medical  technology  company  with  a  limited  commercial  operating  history.  To  date,  we  have  invested  substantially  all  of  our  efforts  in  the
research and development of, seeking regulatory approval for, and commercialization of our r-SNM System. We are not profitable and have incurred losses each
year since we began our operations in 2013. We have a limited commercial operating history upon which to evaluate our business and prospects. Consequently,
any predictions about our future success, performance or viability may not be as accurate as they could be if we had a longer operating history. 

We  have  not  yet  derived  sufficient  revenues  to  support  our  operations,  as  our  activities  prior  to  2020  have  consisted  primarily  of  investing  in  our
commercial operations, developing our technology, and conducting clinical studies. As a result, we have recorded net losses of $54.9 million, $79.9 million, and
$32.5 million for the years ended December 31, 2020, 2019, and 2018, respectively. As of December 31, 2020, we had an accumulated deficit of $234.5 million.
To date, we have financed our operations primarily through equity financings.

We  expect  that  our  operating  expenses  will  continue  to  increase  as  we  (i)  continue  to  build  our  commercial  infrastructure,  (ii)  develop,  enhance,  and
expand the commercialization of our r-SNM System in the United States, (iii) potentially seek additional FDA regulatory approvals for our r-SNM System or other
future product candidates in the United States, (iv) increase our commercialization efforts internationally and (v) incur additional operational costs associated with
being a public company. As a result, we expect to continue to incur operating losses for the foreseeable future. Our expected future operating losses, combined
with our prior operating losses, may adversely affect the market price of our common stock and our ability to raise capital and continue operations.

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We expect that sales of our r-SNM System will account for a majority of our future revenue. If our r-SNM System does not achieve an adequate level of
acceptance by physicians, health care payors, and patients and does not receive adequate reimbursement from third-party payors, we may not generate sufficient
revenue and we may not be able to achieve profitability. Even if we do achieve profitability, we may not be able to sustain or increase profitability in subsequent
periods or on an ongoing basis. If we do not achieve or sustain profitability, it will be more difficult for us to finance our business and accomplish our strategic
objectives, either of which would have a material and adverse effect on our business, financial condition and results of operations and cause the market price of our
common stock to decline.

Our r-SNM System currently represents the vast majority of our sales, and we are substantially dependent on the success of our r-SNM System.

Until we acquired the Bulkamid product on February 25, 2021, our r-SNM System was our sole product, and we expect it will drive the vast majority of
our sales for the foreseeable future. As a result, we are substantially dependent on its success. We expect that it will take time for us to increase adoption of our
Bulkamid products. Successfully commercializing medical devices such as ours is a complex and uncertain process. Our commercialization efforts depend on the
efforts of our management and sales team, our third-party manufacturers and suppliers, physicians and hospitals, and general economic conditions, among other
factors, including the following:

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•

•

the effectiveness of our marketing and sales efforts in the United States and internationally;

our success in educating physicians and patients about the benefits, administration and use of our products;

the acceptance by physicians and patients of the safety and effectiveness of our products;

our  third-party  manufacturers’  and  suppliers’  ability  to  manufacture  and  supply  the  components  of  our  r-SNM  System  in  a  timely  manner,  in
accordance  with  our  specifications,  and  in  compliance  with  applicable  regulatory  requirements,  and  to  remain  in  good  standing  with  regulatory
agencies;  

the availability, perceived advantages, relative cost, relative safety, and relative efficacy of alternative and competing therapies;

our ability to obtain, maintain, and enforce our intellectual property rights in and to our r-SNM System;

the  emergence  of  competing  technologies  and  other  adverse  market  developments,  and  our  need  to  enhance  our  products  and/or  develop  new
products to maintain market share in response to such competing technologies or market developments;

our ability to raise additional capital on acceptable terms, or at all, if needed to support the commercialization of our products; and

our ability to achieve and maintain compliance with all regulatory requirements applicable to our products.

We  began  marketing  and  selling  our  r-SNM  System  in  certain  limited  European  markets  in  2018  through  a  limited  direct  sales  force  that  targets
physicians and hospitals. In the United States, we began marketing and selling our r-SNM System in the fourth quarter of 2019 through our dedicated direct sales
organization. As a result, we have limited experience marketing and selling our r-SNM System.

We  hire  and  train  sales  representatives  and  clinical  specialists  with  strong  backgrounds  and  experience  in  SNM  therapy  and  other  neurostimulation
applications, and who have existing relationships with urologists and urogynecologists. However, we expect that our sales force will require lead time in the field
to grow their network of accounts and achieve the productivity levels we expect them to reach in any individual territory. Furthermore, the use of our product will
often require or benefit from direct support from us. If our sales representatives do not achieve the productivity levels we expect them to reach, our revenue will
not  grow  at  the  rate  we  expect  and  our  financial  performance  will  suffer.  Also,  to  the  extent  any  of  our  sales  force  is  comprised  of  personnel  hired  from  our
competitor, we may have to wait until applicable non-competition provisions have expired before deploying such

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personnel in restricted territories or incur costs to relocate personnel outside of such territories. This may subject us to allegations that these new hires have been
improperly solicited, or that they have divulged to us proprietary or other confidential information of their former employers. Addressing such allegations would
be costly both in terms of time and resources. Any of these risks may adversely affect our business.

The integration of Contura’s businesses may be more difficult, time-consuming or costly than expected. Synergies and other anticipated benefits may

not be realized within the expected time frames, or at all.

Our ability to realize the anticipated benefits of the acquisition of Contura and its subsidiaries depend, to a large extent, on our ability to integrate the
acquired business in a manner that facilitates growth opportunities and achieves projected standalone revenue growth trends without adversely affecting revenues
and investments in future growth. The failure to meet the challenges involved in combining our and Contura’s businesses and to realize the anticipated benefits
from such combination, including expected synergies, could adversely affect our results of operations. The overall combination of our businesses may also result in
material unanticipated problems, expenses, liabilities, competitive responses, and loss of customer and other business relationships. The difficulties of combining
the  operations  of  the  companies  include,  among  others:  the  diversion  of  management  attention  to  integration  matters;  difficulties  in  integrating  operations  and
systems; challenges in conforming standards, controls, procedures and accounting and other policies, business cultures and compensation structures between the
two companies; difficulties in integrating employees and attracting and retaining key personnel, including talent; challenges in retaining existing, and obtaining
new customers, suppliers, employees and others; difficulties in achieving anticipated cost savings, synergies, business opportunities, financing plans and growth
prospects from the combination; difficulties in managing the expanded operations of a significantly larger and more complex company; challenges in continuing to
develop  valuable  and  widely  accepted  content  and  technologies;  contingent  liabilities  that  are  larger  than  expected;  and  potential  unknown  liabilities,  adverse
consequences and unforeseen increased expenses associated with the acquisition of Contura.

Even if our operations are integrated successfully, the full benefits of the acquisition of Contura, including anticipated synergies, cost savings or sales or
growth opportunities, may not be realized, and these benefits may not be achieved within any anticipated time frame or at all. Further, additional unanticipated
costs may be incurred in the integration of our businesses. Many of these factors are outside of our control, and any one of them could result in lower revenues,
higher costs and diversion of management time and energy, which could materially impact our business, financial condition and results of operations.

We  rely  on  third  parties  for  the  manufacture  of  our  products.  This  reliance  on  third  parties  increases  the  risk  that  we  will  not  have  sufficient
quantities of our products or such quantities at an acceptable cost, and reduces our control over the manufacturing process, which could delay, prevent or
impair our development or commercialization efforts.

    We currently rely, and expect to continue to rely, on third-party manufacturers for the manufacture of certain components of our products. For our off-the-shelf
components, we do not have long-term supply agreements with many of our third-party manufacturers, and we purchase certain components for our products on a
purchase  order  basis.  We  may  be  unable  to  establish  any  agreements  with  third-party  manufacturers  or  to  do  so  on  acceptable  terms.  Even  if  we  are  able  to
establish agreements with third-party manufacturers, reliance on third-party manufacturers entails additional risks, including:

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•

•

the possible failure of the third party to manufacture any such component of our products according to our schedule, or at all, including if our third-
party contractors give greater priority to the supply of other products over ours or otherwise do not satisfactorily perform according to the terms of
the agreements and/or purchase orders between us and them;

the possible termination or nonrenewal of agreements by our third-party contractors at a time that is costly or inconvenient for us;

supplier demands for significant cost increases;

interruption of supply resulting from modifications to, or discontinuation of, a supplier’s operations;

the possible breach by the third-party manufacturers of our agreements with them;

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the failure of third-party manufacturers to comply with applicable regulatory requirements;

price fluctuations due to a lack of long-term supply arrangements with our suppliers for key components;

difficulty identifying and qualifying alternative suppliers for components in a timely manner;

the possible failure of the third-party to manufacture any such components of our products according to our specifications; and

the possible misappropriation of our proprietary information, including our trade secrets and know-how.

We  do  not  have  complete  control  over  all  aspects  of  the  manufacturing  process  of,  and  are  dependent  on,  our  contract  manufacturing  partners  for
compliance  with  current  Good  Manufacturing  Practice  (cGMP)  regulations  applicable  to  our  products.  Third-party  manufacturers  may  not  be  able,  or  fail,  to
comply with cGMP regulations or similar regulatory requirements outside of the United States. If our third-party manufacturers cannot successfully manufacture
material that conforms to our specifications and the strict regulatory requirements of the FDA or others, they will not be able to secure and/or maintain marketing
approval for their manufacturing facilities.

In addition, we do not have complete control over the ability of our third-party manufacturers to maintain adequate quality control, quality assurance and
qualified  personnel.  Although  we  require  our  third-party  suppliers  to  supply  us  with  components  that  meet  our  specifications  and  comply  with  applicable
provisions of the FDA’s Quality Regulation System (QSR) and other applicable legal and regulatory requirements in our agreements and contracts, and we perform
incoming inspection, testing or other acceptance activities to ensure the components meet our requirements, there is a risk that our suppliers will not always act
consistent with our best interests, and may not always supply components that meet our requirements or supply components in a timely manner. If the FDA or a
comparable foreign regulatory authority withdraws any such approval they have already procured, we may need to find alternative manufacturing facilities, which
would significantly impact our ability to market our products. Our failure, or the failure of our third-party manufacturers, to comply with applicable regulations
could  result  in  sanctions  being  imposed  on  us,  including  fines,  injunctions,  civil  penalties,  delays,  suspension  or  withdrawal  of  approvals,  license  revocation,
seizures or recalls, operating restrictions and criminal prosecutions, any of which could significantly and adversely harm our business and results of operations.

Our current and anticipated future dependence upon others for the manufacture of our products may adversely affect our future profit margins and our

ability to commercialize our products on a timely and competitive basis.

Our  results  of  operations  could  be  materially  harmed  if  we  are  unable  to  accurately  forecast  customer  demand  for  our  products  and  manage  our

inventory.

To ensure adequate inventory supply, we must forecast inventory needs and place orders with suppliers based on our estimates of future demand for our
products. Our ability to accurately forecast demand for our products could be negatively affected by many factors, including our failure to adequately manage our
expansion  efforts,  product  introductions  by  competitors,  an  increase  or  decrease  in  customer  demand  for  our  products  or  for  products  of  our  competitors,  our
failure to accurately forecast customer acceptance of new product enhancements, unanticipated changes in general market conditions or regulatory matters, and
weakening of economic conditions or consumer confidence in future economic conditions.

Inventory levels in excess of customer demand may result in inventory write-downs or write-offs, which would cause our gross margin to be adversely
affected and could impair the strength of our brand. Similarly, a portion of our inventory could become obsolete or expire, which could have a material and adverse
effect on our earnings and cash flows due to the resulting costs associated with inventory impairment charges and costs required to replace obsolete inventory. Any
of these occurrences could negatively impact our financial performance.

Conversely,  if  we  underestimate  customer  demand  for  our  products,  we  may  not  be  able  to  deliver  sufficient  products  to  meet  our  customers’
requirements, which could result in damage to our reputation and customer relationships. In addition, if we experience a significant increase in demand, additional
supplies of raw materials or additional manufacturing capacity may not be available when required on terms that are acceptable to

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us, or at all, or suppliers or our third-party manufacturers may not be able to allocate sufficient resources to meet our increased requirements, which could have an
adverse effect on our ability to meet customer demand for our products and our results of operations.

We have a limited history of manufacturing and assembling our products in commercial quantities and may encounter related problems or delays that

could result in lost revenue.

The manufacturing process of our products includes sourcing components from various third-party suppliers, assembly and testing. We must manufacture
and assemble these systems in compliance with regulatory requirements and at an acceptable cost in order to achieve and maintain profitability. We have only a
limited  history  of  manufacturing  and  assembling  our  products  and,  as  a  result,  we  may  have  difficulty  manufacturing  and  assembling  this  system  in  sufficient
quantities in a timely manner. To manage our manufacturing and operations with our suppliers, we will need to forecast anticipated product orders and material
requirements to predict our inventory needs from six months to a year in advance and enter into purchase orders on the basis of these requirements. Our limited
manufacturing history may not provide us with enough data to accurately predict future component demand, fluctuations in availability and pricing of commodity
materials of supply, and, to anticipate our costs and supply needs effectively. We may in the future experience delays in obtaining components from suppliers,
which could impede our ability to manufacture and assemble our products on our expected timeline. As a result of this or any other delays, we may encounter
difficulties in production of our products, including problems with quality control and assurance, component supply shortages or surpluses (including with respect
to the ceramic and titanium we use in our products), increased costs, shortages of qualified personnel and difficulties associated with compliance with local, state,
federal and foreign regulatory requirements.

We will need to increase the size of our organization and we may be unable to manage our growth effectively.

We have been growing rapidly in recent periods and have a relatively short history of operating as a commercial company. As of December 31, 2020, we
had  416  employees.  Any  failure  by  us  to  manage  our  growth  effectively  could  have  an  adverse  effect  on  our  ability  to  achieve  our  development  and
commercialization goals.

To achieve our revenue goals, we must successfully increase manufacturing output to meet expected customer demand. In the future, we may experience
difficulties with manufacturing yields, quality control, component supply and shortages of qualified personnel, among other problems. These problems could result
in delays in product availability and increases in expenses. Any such delay or increased expense could adversely affect our ability to generate our revenue. Future
growth  will  also  impose  significant  added  responsibilities  on  management,  including  the  need  to  identify,  recruit,  train  and  integrate  additional  employees.  In
addition, rapid and significant growth will place a strain on our administrative and operational infrastructure. In order to manage our operations and growth we will
need to continue to improve our operational, compliance and management controls, reporting and information technology systems and financial internal control
procedures. If we are unable to manage our growth effectively, it may be difficult for us to execute our business strategy and our operating results and business
could suffer.

In addition, as a public company, we need to support managerial, operational, financial and other resources to manage our operations, commercialize our
products and continue our research and development activities. Our management and personnel, systems and facilities currently in place may not be adequate to
support this future growth, and this growth may place significant strain on us as we grow. Successful growth will also be dependent upon our ability to implement
appropriate financial and management controls. Due to our limited experience in managing a company with substantial growth, we may not be able to effectively
manage the expansion of our operations or recruit and train additional qualified personnel. The expansion of our operations may lead to significant costs and may
divert the attention of our management and business development resources. If we fail to manage these challenges effectively, there may be an adverse effect on
our business, financial condition and results of operations.

We may require additional capital to finance our planned operations, which may not be available to us on acceptable terms or at all.

Our operations have consumed substantial amounts of cash since inception, primarily due to our research and development activities, conducting clinical

studies for our products, and building our dedicated direct sales

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organization.  Our  expenses  have  also  increased  substantially  in  connection  with  the  commercialization  of  our  products  in  the  United  States,  including  hiring
qualified personnel and retaining our sales team. We expect that certain of these activities and the associated expenses will continue. Additional expenditures also
include  costs  associated  with  manufacturing  and  supply,  sales  and  marketing  costs,  costs  and  expenses  incidental  to  being  a  public  company,  and  general
operations. In addition, other unanticipated costs may arise.

As of December 31, 2020, we had cash and cash equivalents of $241.2 million. On February 25, 2021, we announced the acquisition of Contura and its
Bulkamid product. In consideration for the acquisition, we paid approximately $141.3 million in cash and issued 1,096,583 shares of our common stock. We may
pay an additional $35 million in the event Bulkamid sales in any consecutive 12-month period exceed $50 million before December 31, 2024. In connection with
the acquisition of Contura, on February 25, 2021, we entered into a Loan and Security Agreement (the Loan and Security Agreement) with Silicon Valley Bank,
under which we obtained a loan in the principal amount of $75 million pursuant to a term loan advance (the Loan).

Our present and future funding requirements will depend on many factors, including:

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the costs associated with manufacturing, selling, and marketing our products in the United States, as well as internationally, including the cost and
timing of implementing our sales and marketing plan and expanding our manufacturing capabilities;

our ability to retain and compensate the highly qualified personnel necessary to execute our plans;

our ability to effectively market and sell, and achieve sufficient market acceptance and market share for, our products;

the  costs  to  maintain,  expand,  and  defend  the  scope  of  our  intellectual  property  portfolio,  as  well  as  any  other  action  required  in  connection  with
licensing, preparing, filing, prosecuting, defending, and enforcing any patents or other intellectual property rights, including the Medtronic Litigation
discussed under “Risks Related to Intellectual Property”;

the  emergence  of  competing  technologies  and  other  adverse  market  developments,  and  our  need  to  enhance  our  products  and/or  develop  new
products to maintain market share in response to such competing technologies or market developments;

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

the timing, receipt, and amount of license fees and sales of, or royalties on, or future improvements on our products, if any; and

our need to implement additional internal systems and infrastructure, including financial and reporting systems, incidental to being a public company.

       We  may  need  to  raise  additional  capital,  and  if  we  raise  additional  capital  through  public  or  private  equity  offerings,  the  ownership  interest  of  our  existing
stockholders will be diluted, and the terms of these securities may include liquidation or other preferences that adversely affect our stockholders’ rights. If we raise
additional capital through debt financing, we may be subject to covenants limiting or restricting our ability to take specific actions, such as incurring additional
debt  or  liens,  making  capital  expenditures  or  declaring  dividends.  If  we  raise  additional  capital  through  marketing  and  distribution  arrangements  or  other
collaborations,  strategic  alliances  or  licensing  arrangements  with  third  parties,  we  may  have  to  relinquish  certain  valuable  rights  to  our  r-SNM  System,
technologies, future revenue streams or research programs, or grant licenses on terms that may not be favorable to us. If we are unable to obtain adequate financing
when needed and on terms that are acceptable to us, we may have to delay, reduce the scope of or suspend the implementation of our sales and marketing plan and
our ongoing research and development efforts, which would have a material adverse effect on our business, financial condition, and results of operations.

We compete against other companies offering first-, second- and third-line therapies for the treatment of OAB and SUI, including Medtronic and

Boston Scientific, respectively, some of which have longer operating

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histories,  more  established  products  or  greater  resources  than  we  do,  which  may  prevent  us  from  achieving  increased  market  penetration  and  improved
operating results.

We believe our r-SNM System and our Bulkamid product are designed to offer several needed improvements in the SNM and bulking agent markets for
patients,  physicians,  and  payors.  However,  the  medical  technology  industry  is  highly  competitive,  subject  to  rapid  change  and  significantly  affected  by  new
product introductions and other activities of industry participants.

We  consider  our  primary  competition  to  be  other  implantable  SNM  devices.  On  SNM,  we  face  competition  from  major  medical  device  companies
worldwide, including Medtronic, the maker of InterStim II and InterStim Micro. InterStim II and InterStim Micro are currently the only other implantable SNM
devices approved for commercial sale in the United States by the FDA. In August 2020, Medtronic received FDA approval for its Micro product, a rechargeable,
implantable SNM device with a 15-year life in the body that treats the same patient population as Interstim II. This new offering could significantly impact the
competitive  landscape  and  our  ability  to  capture  and  penetrate  market  share  in  the  third-line  therapy  treatment  market,  and  therefore  could  potentially  have  a
material adverse effect on our business, financial condition and results of operation.

We also compete with other less invasive third-line treatments for OAB and FI, such as BOTOX injections, a product sold by Allergan plc, PTNS, as well
as more invasive surgical treatment options, and drugs for the treatment of OAB and FI. In addition, emerging businesses may be in the early stages of developing
additional SNM devices or therapies designed to treat OAB or FI. Many of these companies have longer, more established operating histories and significantly
greater financial, technical, marketing, sales, distribution and other resources than we do. We face significant competition in establishing our market share in the
United States and may encounter unforeseen obstacles and competitive challenges in the United States. If one or more device manufacturers successfully develops
a device that is more effective, better tolerated or otherwise results in a better patient experience, or if improvements in other third-line therapies make them more
effective, easier to use or otherwise more attractive than our therapy, our ability to penetrate the third-line segment of the treatment market or maintain market
share could be significantly and adversely affected, which would have a material adverse effect on our business, financial condition and results of operations.

Bulkamid competes with bulking agents offered by Boston Scientific, Coloplast, and Laborie.

Our overall competitive position is dependent upon a number of factors, including:

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company, product, and brand recognition;

history of product use and physician familiarity with products and treatments;

regulatory approvals;

product safety, reliability and durability;

INS size, rechargeability and battery life;

quality and volume of clinical data;

effective marketing to and education of patients, physicians and hospitals;

product ease of use and patient comfort;

physician implantation and programming process;

sales force experience and market access;

product support and service;

technological innovation, product enhancements and speed of innovation;

pricing and revenue strategies;

procedure costs to patients and the overall healthcare system; and

dedicated practice development.

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In  addition  to  existing  competitors,  other  larger  and  more  established  companies  may  acquire  or  in-license  competitive  products  and  could  directly
compete with us. These competitors may also try to compete with our products on price both directly, through rebates and promotional programs to high volume
physicians  and  coupons  to  patients,  and  indirectly,  through  attractive  product  bundling  with  complementary  products  that  offer  convenience  and  an  effectively
lower price compared to the total price of purchasing each product separately. Larger competitors may also be able to offer greater customer loyalty benefits to
encourage repeat use of their products and finance a sustained global advertising campaign to compete with commercialization efforts of our r-SNM System. Our
competitors may seek to discredit our r-SNM System by challenging our short operating history or relatively limited number of scientific studies and publications.
Additionally, certain of our competitors may challenge our intellectual property, may develop additional competing or superior technologies and processes and
compete more aggressively and sustain that competition over a longer period of time than we could. See “Risks Related to Intellectual Property—Litigation or
other  proceedings  or  third-party  claims  of  intellectual  property  infringement  against  us,  including  the  Medtronic  Litigation,  or  any  of  our  current  or  future
licensors, including AMF, could require us to spend significant time and money and could prevent us from selling our r-SNM System, or affect our stock price.”
Our technologies and products may be rendered obsolete or uneconomical by technological advances or entirely different approaches developed by one or more of
our competitors. As more companies develop new intellectual property in our market, there is the possibility of a competitor acquiring patents or other rights that
may limit our ability to update our technologies and products which may impact demand for our r-SNM System.

We depend on single source suppliers to manufacture certain of our components, sub-assemblies and materials for our r-SNM System, which makes
us  vulnerable  to  supply  shortages  and  price  fluctuations  that  could  have  a  material  adverse  effect  on  our  business,  financial  condition  and  results  of
operations.

We  rely  on  single  source  suppliers  in  many  instances  for  certain  of  the  components,  sub-assemblies  and  materials  for  our  r-SNM  System.  These
components,  sub-assemblies  and  materials  are  critical  and  there  are  relatively  few  alternative  sources  of  supply.  We  have  not  qualified  or  obtained  necessary
regulatory  approvals  for  additional  suppliers  for  most  of  these  components,  sub-assemblies  and  materials,  and  in  some  instances  we  do  not  carry  a  significant
inventory of these items. While we believe that alternative sources of supply may be available, they may not be available if and when we need them, or alternative
suppliers may not be able to provide the quantity and quality of components and materials that we would need to manufacture our products if our existing suppliers
were unable to satisfy our supply requirements. To utilize other supply sources, we would need to identify and qualify new suppliers to our quality standards and
obtain any additional regulatory approvals required to change suppliers, which could result in manufacturing delays and increase our expenses.

We rely solely on Contura International A/S as a single source supplier to manufacture Bulkamid, and as such, any production or other problems

with Contura International A/S could adversely affect us.

We  depend  solely  upon  Contura  International  for  the  manufacturing  of  Bulkamid,  pursuant  to  the  Manufacturing  and  Supply  Agreement.  Although
alternative suppliers may exist, we are required to purchase Bulkamid exclusively from Contura International under the Manufacturing and Supply Agreement.
Additionally, finding a replacement supplier with the capabilities required to manufacture Bulkamid could take a significant amount of our management’s time and
resources,  and  no  such  additional  supplier  may  exist.  Further,  obtaining  the  necessary  FDA  approvals  or  other  qualifications  under  applicable  regulatory
requirements and ensuring non-infringement of third-party intellectual property rights could result in a significant interruption of supply and could require the new
manufacturer to bear significant additional costs which may be passed on to us.

In  addition,  our  reliance  on  Contura  International  entails  additional  risks,  including  reliance  on  Contura  International  for  regulatory  compliance  and
quality assurance, the possible breach of the Manufacturing and Supply Agreement by Contura International, and the possible termination of the Manufacturing
and Supply Agreement at a time that is costly or inconvenient for us. Our failure, or the failure of Contura International, to comply with applicable regulations
could  result  in  sanctions  being  imposed  on  us,  including  fines,  injunctions,  civil  penalties,  delays,  suspension  or  withdrawal  of  approvals,  license  revocation,
seizures or recalls of products, operating restrictions and criminal prosecutions, any of which could significantly and adversely affect supplies of Bulkamid. Our
dependence  on  Contura  Limited  also  subjects  us  to  all  of  the  risks  related  to  Contura  Limited’s  business,  which  are  all  generally  beyond  our  control.  Contura
Limited’s ability to perform its obligations under the Manufacturing

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and  Supply  Agreement  is  dependent  on  Contura  Limited’s  operational  and  financial  health,  which  could  be  negatively  impacted  by  several  factors,  including
changes in the economic and political and legislative conditions.

Any  termination  or  loss  of  significant  rights  under  the  License  Agreement  would  materially  and  adversely  affect  our  development  and

commercialization of our r-SNM System.

    On October 1, 2013, we entered into the License Agreement, pursuant to which AMF granted us the AMF IP relating to AMF Licensed Products.

    If AMF terminates the License Agreement under certain circumstances, we may be required to pay damages to AMF and AMF may have the right to terminate
the  license.  In  addition,  if  we  do  not  have  sufficient  funds  available  to  meet  our  payment  obligations,  AMF  could  terminate  the  License  Agreement.  Any
termination or loss of rights (including exclusivity) under the License Agreement would materially and adversely affect our ability to develop and commercialize
our r-SNM System, which in turn would have a material adverse effect on our business, operating results and prospects.

If we are not successful in converting physicians and patients to our products, our business will not succeed.

Our success depends substantially on our r-SNM System, which was our sole product until we acquired the Bulkamid product on February 25, 2021. We
expect our r-SNM System will drive the vast majority of our sales for the foreseeable future. If our r-SNM System is not successful at a level sufficient to generate
a profit and we are unable to develop additional products or compelling enhancements to our r-SNM System to generate additional profit, our business will not
succeed.

For  over  20  years,  physicians  and  patients  relied  on  the  only  other  approved  SNM  therapy  offered  by  Medtronic,  InterStim  II  and  its  predecessor,
InterStim I. As our r-SNM System is a new product in the SNM market, our primary strategy to penetrate the market and grow our revenue is to drive physician
and patient awareness of the material benefits of our r-SNM System. Physicians and patients may choose not to adopt our r-SNM System for a number of reasons,
including:

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familiarity  with  InterStim  II  or  preference  for  Interstim  Micro  or  any  new  device  for  the  treatment  of  SNM  that  Medtronic  could  develop  and
commercialize in the future;

lack of experience with our r-SNM System and with SNM as a treatment alternative;

our inability to convince key opinion leaders to provide recommendations regarding our r-SNM System, or to convince physicians and patients that it
is an attractive alternative to InterStim II, Interstim Micro and other third-line therapies such as BOTOX injections and PTNS;

perceived or actual benefits of InterStim II or Interstim Micro;

perceived inadequacy of evidence supporting the clinical benefits or cost-effectiveness of our r-SNM System over existing alternatives;

inability to charge our r-SNM System or preference for a non-rechargeable device, such as InterStim II;

• marketing and other efforts by Medtronic targeting physicians, including those with whom they have long-term relationships; and

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ineffectiveness of our sales and marketing efforts for our r-SNM System.

In addition, patients may choose not to adopt SNM therapy as a potential therapy if, among other potential reasons, their anatomy would not allow for
effective treatment with our r-SNM System, they are reluctant to receive an implantable device as opposed to an alternative, non-implantable treatment, or they are
worried about potential adverse effects of SNM therapy, such as infection, discomfort from the stimulation, or soreness or weakness.

We also expect to conduct direct-to-patient marketing efforts to drive patient awareness of SNM therapy in general and our r-SNM System in particular.
We intend to educate patients on the availability of SNM therapy as a treatment for the symptoms of OAB and FI in an effort to promote dialogue between patients
and physicians about the existence of these symptoms in the first instance. We believe that educating healthcare providers and patients

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about the clinical merits and patient benefits of our r-SNM System as a treatment for OAB will be key elements driving adoption of our r-SNM System. However,
some physicians may have prior history with or a preference for other treatment options. Moreover, our efforts to educate the medical community and patients on
the benefits of our r-SNM System will require significant resources and we may never be successful. If healthcare providers and patients do not adopt our r-SNM
System, and our r-SNM System does not achieve broad market acceptance, our ability to execute our growth strategy will be impaired, and our business and future
prospects may be adversely affected.

Our long-term growth substantially depends, in part, on our ability to enhance our products, and if we fail to do so we may be unable to compete

effectively.

It is important to our business and our long-term growth that we continue to enhance our r-SNM System. We intend to continue to invest in research and
development activities focused on improvements and enhancements to our r-SNM System. Our goals include expanding the suite of product solutions available for
SNM therapy, including a non-rechargeable SNM device that utilizes a primary-cell battery.

Developing  enhancements  to  our  r-SNM  System  can  be  expensive  and  time-consuming  and  could  divert  management’s  attention  away  from  the
commercialization  of  our  r-SNM  System  and  divert  financial  resources  from  other  operations.  The  success  of  any  new  product  enhancements  will  depend  on
several factors, including our ability to:

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properly identify and anticipate physician and patient needs, and develop new product enhancements to meet those needs;

demonstrate,  if  required,  the  safety  and  effectiveness  of  new  enhancements  to  our  r-SNM  System  with  data  from  preclinical  studies  and  clinical
studies;

obtain,  and  obtain  in  a  timely  manner,  the  necessary  regulatory  clearances  or  approvals  for  new  enhancements  to  our  r-SNM  System,  or  product
modifications for our r-SNM System;

avoid infringing upon the intellectual property rights of third-parties;

be fully FDA-compliant with marketing of new devices or modified products;

address competitive counter moves advanced by Medtronic to secure and maintain customers;

develop an effective and dedicated sales and marketing team to provide adequate education and training to potential users of our r-SNM System; and

receive adequate coverage and reimbursement for procedures performed with our r-SNM System.

If we are not successful in commercializing our r-SNM System and developing and commercializing new product enhancements, our ability to achieve
and maintain market share and increase our revenue may be impaired, which could have a material adverse effect on our business, financial condition and results
of operations.

If the quality of our products do not meet the expectations of physicians or patients, then our brand and reputation or our business could be adversely

affected.

In the course of conducting our business, we must adequately address quality issues that may arise with our products, including defects in third-party
components included in our products. Although we have established internal procedures designed to minimize risks that may arise from quality issues, we may not
be able to eliminate or mitigate occurrences of these issues and associated liabilities. In addition, even in the absence of quality issues, we may be subject to claims
and liability if the performance of our products do not meet the expectations of physicians or patients. For example, the anticipated battery life of our products will
vary based on usage and therapy settings. The battery is designed to last for approximately 15 years, but it may be shorter if a patient’s required therapy results in
the device being used in excess of normal use conditions or if other physical battery failures occur. If the quality of our products do not meet the expectations of
physicians or patients, then our brand and reputation with those physicians or patients, and our business, financial condition and results of operations, could be
adversely affected.

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The size and future growth in the market for SNM therapy and urethral bulking agents has not been established with precision and may be smaller

than we estimate. If our estimates and projections overestimate the size of this market, our sales growth may be adversely affected.

Our estimates of the size and future growth in the market for SNM therapy and urethral bulking agents, including the number of people in the United
States and Europe who suffer from symptoms of either bladder or bowel dysfunction and who are readily treatable with and eligible candidates for our therapy, is
based on a number of internal and third-party studies, reports and estimates. In addition, our internal estimates are based in large part on current treatment patterns
by  healthcare  providers  using  our  therapy  and  our  belief  that  the  incidence  of  bladder  and  bowel  dysfunction  in  the  United  States,  Europe  and  worldwide  is
increasing. While we believe these factors have historically provided and may continue to provide us with effective tools in estimating the total market for our
therapy  and  our  r-SNM  System,  these  estimates  may  not  be  correct  and  the  conditions  supporting  our  estimates  may  change  at  any  time,  thereby  reducing  the
predictive  accuracy  of  these  underlying  factors.  The  actual  numbers  of  people  with  bladder  or  bowel  dysfunction  who  are  readily  treatable  with  and  eligible
candidates for our therapy, and the actual demand for our products or competitive products, could differ materially from our projections if our assumptions are
incorrect. As a result, our estimates of the size and future growth in the market for our products may prove to be incorrect. If the actual number of people with
bladder  or  bowel  dysfunction  who  would  benefit  from  our  products  and  the  size  and  future  growth  in  the  market  for  our  products  is  smaller  than  we  have
estimated, it may impair our projected sales growth and have an adverse impact on our business.

We may enter into collaborations, in-licensing arrangements, joint ventures, strategic alliances or partnerships with third-parties that may not result

in the development of commercially viable products or product improvements or the generation of significant future revenues.

In  the  ordinary  course  of  our  business,  we  may  enter  into  collaborations,  in-licensing  arrangements,  joint  ventures,  strategic  alliances,  partnerships  or
other arrangements to develop new products or product improvements and to pursue new markets. Proposing, negotiating and implementing collaborations, in-
licensing  arrangements,  joint  ventures,  strategic  alliances  or  partnerships  may  be  a  lengthy  and  complex  process.  Other  companies,  including  those  with
substantially greater financial, marketing, sales, technology or other business resources, may compete with us for these opportunities or arrangements. We may not
identify, secure, or complete any such transactions or arrangements in a timely manner, on a cost-effective basis, on acceptable terms or at all. We have limited
institutional  knowledge  and  experience  with  respect  to  these  business  development  activities,  and  we  may  also  not  realize  the  anticipated  benefits  of  any  such
transaction or arrangement. In particular, these collaborations may not result in the development of products that achieve commercial success or viable product
improvements or result in significant revenues and could be terminated prior to developing any products.

Additionally, we may not be in a position to exercise sole decision making authority regarding the transaction or arrangement, which could create the
potential  risk  of  creating  impasses  on  decisions,  and  our  future  collaborators  may  have  economic  or  business  interests  or  goals  that  are,  or  that  may  become,
inconsistent  with  our  business  interests  or  goals.  It  is  possible  that  conflicts  may  arise  with  our  collaborators,  such  as  conflicts  concerning  the  achievement  of
performance milestones, or the interpretation of significant terms under any agreement, such as those related to financial obligations or the ownership or control of
intellectual  property  developed  during  the  collaboration.  If  any  conflicts  arise  with  any  future  collaborators,  they  may  act  in  their  self-interest,  which  may  be
adverse to our best interest, and they may breach their obligations to us. In addition, we may have limited control over the amount and timing of resources that any
future collaborators devote to our or their future products. Disputes between us and our collaborators may result in litigation or arbitration which would increase
our  expenses  and  divert  the  attention  of  our  management.  Further,  these  transactions  and  arrangements  will  be  contractual  in  nature  and  will  generally  be
terminable under the terms of the applicable agreements and, in such event, we may not continue to have rights to the products relating to such transaction or
arrangement or may need to purchase such rights at a premium.

If we enter into in-bound intellectual property license agreements, we may not be able to fully protect the licensed intellectual property rights or maintain
those licenses. Future licensors could retain the right to prosecute and defend the intellectual property rights licensed to us, in which case we would depend on the
ability of our licensors to obtain, maintain and enforce intellectual property protection for the licensed intellectual property. These licensors may determine not to
pursue litigation against other companies or may pursue such litigation less

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aggressively than we would. Further, entering into such license agreements could impose various diligence, commercialization, royalty or other obligations on us.
Future licensors may allege that we have breached our license agreement with them, and accordingly seek to terminate our license, which could adversely affect
our competitive business position and harm our business prospects.

We may seek to grow our business through acquisitions of complementary products or technologies, and the failure to manage acquisitions, or the

failure to integrate them with our existing business, could harm our business, financial condition and operating results.

From  time  to  time,  we  may  consider  opportunities  to  acquire  other  companies,  products  or  technologies  that  may  enhance  our  product  platform  or

technology, expand the breadth of our markets or customer base, or advance our business strategies. Potential acquisitions involve numerous risks, including:

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problems assimilating the acquired products or technologies;

issues maintaining uniform standards, procedures, controls and policies;

unanticipated costs associated with acquisitions;

diversion of management’s attention from our existing business;

risks associated with entering new markets in which we have limited or no experience;

increased legal and accounting costs relating to the acquisitions or compliance with regulatory matters; and

unanticipated or undisclosed liabilities of any target.

We do not know if we will be able to identify acquisitions we deem suitable, whether we will be able to successfully complete any such acquisitions on
favorable  terms  or  at  all,  or  whether  we  will  be  able  to  successfully  integrate  any  acquired  products  or  technologies.  Our  potential  inability  to  integrate  any
acquired  products  or  technologies  effectively,  particularly  our  acquisition  of  Bulkamid,  may  adversely  affect  our  business,  operating  results  and  financial
condition. We have a robust and detailed integration plan for Bulkamid and believe that our extensive diligence and planning will result in a smooth integration,
but we may face various challenges in effectively integrating this product into our company and we may not be able to overcome these challenges.

Potential complications from our products or future enhancements to our products may not be revealed by our clinical experience.

Based on our experience, complications from use of our r-SNM System may include infection, pain at site, lead migration or fracture, and the body’s
rejection  of  the  implant.  Complications  of  the  use  of  Bulkamid  include  temporary  pain,  delayed  urination,  painful  urination,  and/or  urinary  tract  infections.  If
unanticipated side-effects result from the use of our products, we could be subject to liability and our device would not be widely adopted. Long-term use may
result  in  unanticipated  complications,  even  after  the  device  is  removed.  Additionally,  while  the  INS  battery  for  our  r-SNM  System  is  designed  to  last
approximately  15  years,  we  have  not  tested  the  battery  in  an  actual  implant  in  the  body  for  that  period  and  the  battery  may  not  last  that  long  under  normal  or
atypical use conditions. If implants in people reveal that our battery fails before its designed 15-year life, physicians and patients may lose confidence in our r-
SNM System, which may materially harm our reputation and our business.

If we fail to receive access to hospital facilities, our sales may decrease.

In the United States, in order for physicians to use our products, we expect that the hospital facilities where these physicians treat patients will typically
require us to enter into purchasing contracts. This process can be lengthy and time-consuming and require extensive negotiations and management time. In the
European Union (EU) certain institutions may require us to engage in a contract bidding process in the event that such institutions are considering making purchase
commitments  that  exceed  specified  cost  thresholds,  which  vary  by  jurisdiction.  These  processes  are  only  open  at  certain  periods  of  time,  and  we  may  not  be
successful  in  the  bidding  process.  If  we  do  not  receive  access  to  hospital  facilities  via  these  contracting  processes  or  otherwise,  or  if  we  are  unable  to  secure
contracts or tender successful bids, our sales may decrease and our operating results may be harmed. Furthermore, we may expend significant effort in these time-
consuming processes and still may not obtain a purchase contract from such hospitals.

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Performance issues, service interruptions or price increases by shipping carriers could adversely affect our business and harm our reputation and

ability to provide our products on a timely basis.

Expedited, reliable shipping will be essential to our operations. We intend to rely heavily on providers of transport services for reliable and secure point-
to-point  transport  of  our  products  to  our  customers  and  for  tracking  of  these  shipments.  Should  a  carrier  encounter  delivery  performance  issues  such  as  loss,
damage or destruction of our products, it would be costly to replace our products in a timely manner and such occurrences may damage our reputation and lead to
decreased demand for our products and increased cost and expense to our business. In addition, any significant increase in shipping rates could adversely affect our
operating margins and results of operations. Similarly, strikes, severe weather, natural disasters or other service interruptions affecting delivery services we use
would adversely affect our ability to process orders for our products on a timely basis.

Our employees, consultants, and other commercial partners may engage in misconduct or other improper activities, including non-compliance with

regulatory standards and requirements.

We are exposed to the risk that our employees, consultants, and other commercial partners and business associates may engage in fraudulent or illegal
activity. Misconduct by these parties could include intentional, reckless or negligent conduct or other unauthorized activities that violate the regulations of the FDA
and  non-U.S.  regulators,  including  those  laws  requiring  the  reporting  of  true,  complete  and  accurate  information  to  such  regulators,  manufacturing  standards,
healthcare fraud and abuse laws and regulations in the United States and internationally or laws that require the true, complete and accurate reporting of financial
information  or  data.  In  particular,  sales,  marketing  and  business  arrangements  in  the  healthcare  industry,  including  the  sale  of  medical  devices,  are  subject  to
extensive laws and regulations intended to prevent fraud, misconduct, 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. It is
not always possible to identify and deter misconduct by our employees, consultants and other third parties, and the precautions we take to detect and prevent this
activity may not be effective in controlling unknown or unmanaged risks or losses or in protecting us from governmental investigations or other actions or lawsuits
stemming from a failure to comply with these laws or regulations. If any such actions are instituted against us and we are not successful in defending ourselves or
asserting our rights, those actions could result in the imposition of significant fines or other sanctions, including the imposition of civil, criminal and administrative
penalties,  damages,  monetary  fines,  possible  exclusion  from  participation  in  Medicare,  Medicaid  and  other  federal  healthcare  programs,  contractual  damages,
reputational harm, diminished profits and future earnings, and curtailment of operations, any of which could adversely affect our ability to operate our business and
our results of operations. Whether or not we are successful in defending against such actions or investigations, we could incur substantial costs, including legal
fees and reputational harm, and divert the attention of management in defending ourselves against any of these claims or investigations.

Consolidation in the healthcare industry or group purchasing organizations could lead to demands for price concessions, which may affect our ability

to sell our products at prices necessary to support our current business strategies.

Healthcare costs have risen significantly over the past decade, which has resulted in or led to numerous cost reform initiatives by legislators, regulators
and third-party payors. Cost reform has triggered a consolidation trend in the healthcare industry to aggregate purchasing power, which may create more requests
for price concessions in the future. Additionally, group purchasing organizations, independent delivery networks and large single accounts may continue to use
their  market  power  to  consolidate  purchasing  decisions  for  hospitals  and  ambulatory  surgery  centers  (ASCs).  We  expect  that  market  demand,  government
regulation, third-party coverage and reimbursement policies and societal pressures will continue to change the healthcare industry worldwide, resulting in further
business consolidations and alliances among our future customers, which may exert further downward pressure on the prices of our products.

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To successfully market and sell our products in markets outside of the United States, we must address many international business risks with which

we have limited experience, and failure to manage these risks may adversely affect our operating results and financial condition.

We have sales and operations both inside and outside the United States, including a limited sales and marketing organization outside the United States.
Our  international  sales  strategy  is  to  increase  our  presence  in  Europe,  Canada,  and  Australia,  which  have  established  and  favorable  reimbursement.  With  the
purchase  of  Contura,  we  will  greatly  expand  our  international  operations  through  its  direct  sales  force  and  distribution  agreements.  International  sales  and
operations are subject to a number of risks, including:

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difficulties in staffing and managing our international sales, marketing, and other operations;

increased competition as a result of more products and procedures receiving regulatory approval or otherwise being free to market in internationally;

longer accounts receivable payment cycles and difficulties in collecting accounts receivable;

reduced or varied protection for intellectual property rights in some countries;

export restrictions, trade regulations, and foreign tax laws;

fluctuations in foreign currency exchange rates;

foreign certification and regulatory clearance or approval requirements;

difficulties in developing effective marketing campaigns in unfamiliar foreign countries;

customs clearance and shipping delays;

political, social, and economic instability internationally, terrorist attacks, and security concerns in general;

preference for locally manufactured products;

potentially adverse tax consequences, including the complexities of foreign value-added tax, tax inefficiencies related to our corporate structure, and
restrictions on the repatriation of earnings;

the burdens of complying with a wide variety of foreign laws and different legal standards;

increased financial accounting and reporting burdens and complexities; and

FCPA, OFAC, the Bribery Act, each of which is defined below, and other export control, anti-corruption, anti-money laundering and anti-terrorism
laws and regulations.

If one or more of these risks are realized, our ability to expand our operations into international markets could be limited, which could adversely affect our

business, financial condition and results of operations.

Our ability to maintain our competitive position will depend on our ability to retain senior management and other highly qualified personnel.

Our success will depend in part on our continued ability to retain and motivate our highly qualified management, clinical, and other personnel. We are
highly dependent upon our management team, particularly our Chief Executive Officer and member of our board of directors, Raymond W. Cohen, and the other
members of our senior management, and other key personnel. Although we have entered into employment agreements with our executive officers, each of them
may  terminate  their  employment  with  us  at  any  time.  The  replacement  of  any  of  our  key  personnel  would  likely  involve  significant  time  and  costs  and  may
significantly delay or prevent the achievement of our business objectives, which could have an adverse effect on our business. In addition, we do not carry any
“key person” insurance policies that could offset potential loss of service under applicable circumstances.

Many of our employees have become or will soon become vested in a meaningful amount of our common stock or common stock options. Our employees
may be more likely to leave us if the shares they own or have the option to purchase have significantly appreciated in value relative to the original purchase price
for the shares, or if the exercise prices of the options that they hold are significantly below the market price of our common stock. Replacement of any employees
who leave our company could involve significant time and costs and may

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significantly delay or prevent the achievement of our business objectives, which could have an adverse effect on our business.

If we are unable to achieve and maintain adequate levels of coverage or reimbursement for our products, our commercial success may be severely

hindered, and in the event insurers require a prior authorization process, such process may not result in positive coverage determination for these patients.

In the United States, we derive most of our revenue from the sale of our products to hospitals and ASCs, which typically bill various third-party payors,
including Medicare, Medicaid, private insurance companies, health maintenance organizations and other healthcare-related organizations. In addition, we expect
that any portion of the costs and fees associated with our products that are not covered by these third-party payors, such as deductibles or co-payments, will be
billed directly to the patient by the provider. Further, certain third-party payors may not cover our products and the related procedures because they may determine
that our products and the related procedures are experimental or investigational. Customers that perform the procedure may be subject to reimbursement claim
denials  upon  submission  of  the  claim.  Customers  may  also  be  subject  to  recovery  of  overpayments  if  a  third-party  payor  makes  payment  for  the  claim  and
subsequently  determines  that  the  third-party  payor’s  coding,  billing  or  coverage  policies  were  not  followed.  In  addition,  although  most  large  insurers  have
established coverage policies in place to cover SNM and bulking agent therapy, certain commercial payors have a patient-by-patient prior authorization process
that  must  be  followed  before  they  will  provide  reimbursement  for  SNM  and  bulking  agent  therapy.  These  processes  typically  involve  the  treating  physician
submitting  a  form  to  the  payor  that  provides  information  about  the  past  treatments  provided  to  the  patient  that  proved  ineffective,  and  the  physician’s
recommendation that the patient be treated with SNM and bulking agent therapy. Although the prior authorization process can take several weeks, based on our
industry  knowledge,  it  generally  results  in  positive  coverage  determination  for  these  patients,  however  this  process  may  not  result  in  positive  coverage
determination  for  these  patients.  Further,  any  decline  in  the  amount  payors  are  willing  to  reimburse  our  target  customers  could  make  it  difficult  for  our  target
customers  to  adopt  or  continue  using  our  products  and  could  create  additional  pricing  pressure  for  us.  If  we  are  forced  to  lower  the  price  we  charge  for  our
products, our gross margins will decrease, which could have a material adverse effect on our business, financial condition and results of operations and impair our
ability to grow our business.

Third-party  payors,  whether  foreign  or  domestic,  or  governmental  or  commercial,  are  developing  increasingly  sophisticated  methods  of  controlling
healthcare costs. Coverage and reimbursement for procedures using our products can differ significantly from payor to payor. Payors continually review new and
existing  technologies  for  possible  coverage  and  can,  without  notice,  deny  or  reverse  coverage  for  new  or  existing  products  and  procedures.  Third-party  payor
policies may not provide coverage for procedures in which our products are used.

Outside the United States, reimbursement levels vary significantly by country and by region, particularly based on whether the country or region at issue
maintains a single-payor system. SNM therapy is eligible for reimbursement in Canada, Australia, and certain countries in the EU, such as Germany, France, and
the United Kingdom. Annual healthcare budgets generally determine the number of SNM systems that will be paid for by the payor in these single-payor system
countries and regions. Reimbursement is obtained from a variety of sources, including government-sponsored and private health insurance plans, and combinations
of both. Some countries or regions may require us to gather additional clinical data before granting coverage and reimbursement for our products. We intend to
work with payors to obtain coverage and reimbursement approval in countries and regions where it makes economic sense to do so, however, we may not obtain
such coverage, which could have a material adverse effect on our business, financial condition and results of operations and impair our ability to grow our business
internationally.

We face the risk of product liability claims that could be expensive, divert management’s attention and harm our reputation and business. We may not

be able to maintain adequate product liability insurance.

Our business exposes us to the risk of product liability claims that are inherent in the testing, manufacturing and marketing of medical devices. This risk
exists even if a device is approved for commercial sale by the FDA and manufactured in facilities licensed and regulated by the FDA or an applicable foreign
regulatory authority. Our products are designed to affect, and any future enhancements to our products will be designed to affect, important bodily functions and
processes. Any side effects, manufacturing defects, misuse or abuse associated with our products could result in patient injury or death. The medical technology
industry has historically been subject to

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extensive litigation over product liability claims, and we may face product liability suits. We may be subject to product liability claims if our products cause, or
merely appear to have caused, patient injury or death. In addition, an injury that is caused by the activities of our suppliers, such as those who provide us with
components and raw materials, may be the basis for a claim against us. Product liability claims may be brought against us by patients, healthcare providers or
others selling or otherwise coming into contact with our products, among others. If we cannot successfully defend ourselves against product liability claims, we
will incur substantial liabilities and reputational harm. In addition, regardless of merit or eventual outcome, product liability claims may result in:

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costs of litigation;

distraction of management’s attention from our primary business;

the inability to commercialize our products and develop enhancements to our products;

decreased demand for our products;

damage to our business reputation;

product recalls or withdrawals from the market;

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substantial monetary awards to patients or other claimants; or

loss of sales.

While  we  may  attempt  to  manage  our  product  liability  exposure  by  proactively  recalling  or  withdrawing  from  the  market  any  defective  products,  any
recall  or  market  withdrawal  of  our  products  may  delay  the  supply  to  our  customers  and  may  impact  our  reputation.  We  may  not  be  successful  in  initiating
appropriate market recall or market withdrawal efforts that may be required in the future and these efforts may not have the intended effect of preventing product
malfunctions and the accompanying product liability that may result. Such recalls and withdrawals may also be used by our competitors to harm our reputation for
safety or be perceived by patients as a safety risk when considering the use of our products, either of which could have a material adverse effect on our business,
financial condition and results of operations.

Although  we  have  product  liability  and  clinical  study  liability  insurance  that  we  believe  is  appropriate,  this  insurance  is  subject  to  deductibles  and
coverage limitations. Our current product liability insurance may not continue to be available to us on acceptable terms, if at all, and, if available, coverage may
not  be  adequate  to  protect  us  against  any  future  product  liability  claims.  If  we  are  unable  to  obtain  insurance  at  an  acceptable  cost  or  on  acceptable  terms  or
otherwise  protect  against  potential  product  liability  claims,  we  could  be  exposed  to  significant  liabilities.  A  product  liability  claim,  recall  or  other  claim  with
respect to uninsured liabilities or for amounts in excess of insured liabilities could have a material adverse effect on our business, financial condition and results of
operations.

We bear the risk of warranty claims on our products.

We bear the risk of warranty claims on our products. We may not be successful in claiming recovery under any warranty or indemnity provided to us by
our suppliers or third-party manufacturers in the event of a successful warranty claim against us by a customer or and any recovery from any such supplier or third-
party manufacturer could be inadequate. In addition, warranty claims brought by our customers related to third-party components may arise after our ability to
bring corresponding warranty claims against such suppliers or third-party manufacturers expires, which could result in costs to us.

Unfavorable global economic conditions could adversely affect our business, financial condition or results of operations.

Our results of operations could be adversely affected by general conditions in the global economy and in the global financial markets. The global financial
crisis caused extreme volatility and disruptions in the capital and credit markets. A severe or prolonged economic downturn, such as the global financial crisis,
could result in a variety of risks to our business, including weakened demand for our products, and our ability to raise additional capital when needed on acceptable
terms, if at all. A weak or declining economy could also strain our manufacturers

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or  suppliers,  possibly  resulting  in  supply  disruption,  or  cause  our  customers  to  delay  making  payments  for  our  services.  Any  of  the  foregoing  could  harm  our
business.

Failure of a key information technology system, process, or site could have an adverse effect on our business.

We  rely  extensively  on  information  technology  systems  to  conduct  our  business.  These  systems  affect,  among  other  things,  ordering  and  managing
materials  from  suppliers,  shipping  products  to  customers,  processing  transactions,  summarizing  and  reporting  results  of  operations,  complying  with  regulatory,
legal or tax requirements, data security, and other processes necessary to manage our business. If our systems are damaged or cease to function properly due to any
number of causes, ranging from catastrophic events to power outages to security breaches, and our business continuity plans do not effectively compensate on a
timely basis, we may experience interruptions in our operations, which could have an adverse effect on our business. Furthermore, any breach in our information
technology systems could lead to the unauthorized access, disclosure and use of non-public information, including information from our patient registry or other
patient  information,  which  is  protected  by  HIPAA  and  other  laws.  Any  such  access,  disclosure,  or  other  loss  of  information  could  result  in  legal  claims  or
proceedings, liability under laws that protect the privacy of personal information, and damage to our reputation.

If our facilities are damaged or become inoperable, we will be unable to continue to research and develop our products and, as a result, there will be

an adverse effect on our business until we are able to secure a new facility and rebuild our inventory.

We perform substantially all of our research and development and back office activity and maintain a substantial portion of our finished goods inventory
for our r-SNM System in Irvine, California. We warehouse a substantially lesser quantity of finished goods in a contract warehousing facility in the Netherlands.
Our  facilities,  equipment  and  inventory  would  be  costly  to  replace  and  could  require  substantial  lead  time  to  repair  or  replace.  Our  facilities,  and  those  of  our
contractors, may be harmed or rendered inoperable by natural or man-made disasters, including, but not limited to, tornadoes, flooding, fire and power outages,
which may render it difficult or impossible for us to perform our research, development and commercialization activities for some period of time. The inability to
perform  those  activities,  combined  with  the  time  it  may  take  to  rebuild  our  inventory  of  finished  product,  may  result  in  the  loss  of  customers  or  harm  to  our
reputation. Although we possess insurance for damage to our property and the disruption of our business, this insurance may not be sufficient to cover all of our
potential losses and this insurance may not continue to be available to us on acceptable terms, or at all.

Our results may be impacted by changes in foreign currency exchange rates.

As our international sales increase, we may enter into a greater number of transactions denominated in non-U.S. dollars, which could expose us to foreign
currency risks, including changes in currency exchange rates. We do not currently engage in any hedging transactions. If we are unable to address these risks and
challenges effectively, our international operations may not be successful and our business could be harmed.

We are subject to anti-bribery, anti-corruption, and anti-money laundering laws, including the U.S. FCPA, as well as export control laws, customs
laws, sanctions laws and other laws governing our operations. If we fail to comply with these laws, we could be subject to civil or criminal penalties, other
remedial measures and legal expenses, which could adversely affect our business, results of operations and financial condition.

As  we  grow  our  international  presence  and  global  operations,  we  will  be  increasingly  exposed  to  trade  and  economic  sanctions  and  other  restrictions
imposed by the United States, EU, and other governments and organizations. The U.S. Departments of Justice, Commerce, State and Treasury and other federal
agencies and authorities have a broad range of civil and criminal penalties they may seek to impose against corporations and individuals for violations of economic
sanctions laws, export control laws, the FCPA and other federal statutes and regulations, including those established by the OFAC. In addition, the U.K. Bribery
Act of 2010 (the Bribery Act) prohibits both domestic and international bribery, as well as bribery across both private and public sectors. An organization that
“fails to prevent bribery” by anyone associated with the organization can be charged under the Bribery Act unless the organization can establish the defense of
having  implemented  “adequate  procedures”  to  prevent  bribery.  Under  these  laws  and  regulations,  as  well  as  other  anti-corruption  laws,  anti-money  laundering
laws, export control laws, customs laws, sanctions laws and other laws governing our operations, various government agencies may require export licenses, may
seek to impose modifications to business practices, including

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cessation  of  business  activities  in  sanctioned  countries  or  with  sanctioned  persons  or  entities  and  modifications  to  compliance  programs,  which  may  increase
compliance costs, and may subject us to fines, penalties and other sanctions. A violation of these laws or regulations would negatively affect our business, financial
condition and results of operations.

We have implemented policies and procedures designed to ensure compliance by us and our directors, officers, employees, representatives, consultants
and  agents  with  the  FCPA,  OFAC  restrictions,  the  Bribery  Act  and  other  export  control,  anti-corruption,  anti-money-laundering  and  anti-terrorism  laws  and
regulations. Our policies and procedures may not be sufficient to ensure that our directors, officers, employees, representatives, consultants and agents have not
engaged and will not engage in conduct for which we may be held responsible, or that our business partners have not engaged and will not engage in conduct that
could materially affect their ability to perform their contractual obligations to us or even result in our being held liable for such conduct. Violations of the FCPA,
OFAC  restrictions,  the  Bribery  Act  or  other  export  control,  anti-corruption,  anti-money  laundering  and  anti-terrorism  laws  or  regulations  may  result  in  severe
criminal or civil sanctions, and we may be subject to other liabilities, which could have a material adverse effect on our business, financial condition and results of
operations.

Our  ability  to  use  our  net  operating  losses  and  research  and  development  credit  carryforwards  to  offset  future  taxable  income  may  be  subject  to

certain limitations.

In  general,  under  Sections  382  and  383  of  the  Internal  Revenue  Code  of  1986,  as  amended  (the  Code),  a  corporation  that  undergoes  an  “ownership
change,” generally defined as a greater than 50% change by value in its equity ownership over a three-year period, is subject to limitations on its ability to utilize
its pre-change net operating losses (NOLs) and its research and development credit carryforwards to offset future taxable income. Our existing NOLs and research
and development credit carryforwards may be subject to limitations arising from previous ownership changes, and if we undergo an ownership change, our ability
to utilize NOLs and research and development credit carryforwards could be further limited by Sections 382 and 383 of the Code. In addition, our ability to deduct
net interest expense may be limited if we have insufficient taxable income for the year during which the interest is incurred, and any carryovers of such disallowed
interest would be subject to the limitation rules similar to those applicable to NOLs and other attributes. Future changes in our stock ownership, some of which
might  be  beyond  our  control,  could  result  in  an  ownership  change  under  Section  382  of  the  Code.  For  these  reasons,  in  the  event  we  experience  a  change  of
control, we may not be able to utilize a material portion of the NOLs, research and development credit carryforwards or disallowed interest expense carryovers,
even if we attain profitability.

A  pandemic,  epidemic  or  outbreak  of  an  infectious  disease  in  the  United  States  or  worldwide,  including  the  outbreak  of  the  novel  strain  of

coronavirus disease, COVID-19, could adversely affect our business.

If  a  pandemic,  epidemic  or  outbreak  of  an  infectious  disease  occurs  in  the  United  States  or  worldwide,  our  business  may  be  adversely  affected.  In
December 2019, a novel strain of coronavirus, SARS-CoV-2, was identified in Wuhan, China. Since then, SARS-CoV-2, and the resulting disease, COVID-19, has
spread to most countries and all 50 states within the United States. The COVID-19 pandemic has negatively impacted our business, financial condition and results
of operations by significantly decreasing and delaying the number of procedures performed using our r-SNM System, and we expect the pandemic to continue to
negatively impact our business, financial condition and results of operations. Similar to the general trend in elective and other surgical procedures, the number of
procedures performed using our r-SNM System has decreased significantly as healthcare organizations in the United States and globally, including in Europe and
Canada have prioritized the treatment of patients with COVID-19 or have altered their operations to prepare for and respond to the pandemic. For example, in the
United States, governmental authorities have recommended, and in certain cases required, or healthcare providers have decided that elective, specialty and other
procedures and appointments be suspended or canceled to avoid non-essential patient exposure to medical environments and potential infection with COVID-19
and  to  focus  limited  resources  and  personnel  capacity  toward  the  treatment  of  COVID-19  patients.  We  believe  the  COVID-19  pandemic  has  also  negatively
impacted the number of OAB, FI and UR diagnoses and patients screened for eligibility for our r-SNM system as hospitals and ambulatory surgery centers focus
on COVID-19 and as patients postpone healthcare visits and treatments. Specifically, substantially all of the procedures using our r-SNM System were postponed
or cancelled from middle of March 2020 through May 2020, but order flow began a gradual recovery in May 2020 and continued to improve in the second half of
2020. Many areas in the United States have since restarted procedures

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with our r-SNM System, but the situation is evolving rapidly and remains uncertain due to recent increases in COVID-19 cases and related hospitalizations. These
measures  and  challenges  will  likely  continue  for  the  duration  of  the  pandemic,  which  is  uncertain,  and  will  continue  to  significantly  reduce  our  revenue  and
negatively impact our business, financial condition and results of operations while the pandemic continues. Further, once the pandemic subsides, we anticipate
there will be a substantial backlog of patients seeking appointments with physicians and surgeries to be performed at hospitals and ambulatory surgery centers
relating to a variety of medical conditions, and as a result, patients seeking procedures performed using our r-SNM System, may have to navigate limited provider
capacity.  We  believe  this  limited  provider,  hospital  and  ambulatory  surgery  center  capacity  could  have  a  significant  adverse  effect  on  our  business,  financial
condition and results of operations following the end of the pandemic. Additionally, even after it is deemed advisable to resume conducting elective procedures,
some patients may elect not to undergo procedures or delay scheduling procedures to avoid traveling to healthcare facilities due to safety concerns.

Numerous state and local jurisdictions have imposed, and others in the future may impose, “shelter-in-place” orders, quarantines, executive orders and
similar government orders and restrictions for their residents to control the spread of COVID-19. Since March 19, 2020, the governor of California, where our
headquarters  are  located,  has  issued  several  orders  related  to  COVID-19,  including  “stay  at  home”  orders  limiting  non-essential  activities,  travel  and  business
operations  for  a  period  of  time.  Such  orders  or  restrictions  have  resulted  in  reduced  operations  at  our  headquarters,  modified  operations  at  our  manufacturing
facility,  work  slowdowns  and  delays,  travel  restrictions  and  cancellation  of  events,  among  other  effects,  thereby  significantly  and  negatively  impacting  our
operations. Other disruptions or potential disruptions include restrictions on the ability of our sales representatives, clinical specialists and other personnel to travel
and access customers for training and case support; inability of our suppliers to manufacture components and parts and to deliver these to us on a timely basis, or at
all; disruptions in our production schedule and ability to manufacture and assemble products; inventory shortages or obsolescence; delays in actions of regulatory
bodies; delays in operations at insurance agencies, which may impact timelines for the issuance of insurance coverage policies and local coverage determinations;
delays in clinical trials; diversion of or limitations on employee resources that would otherwise be focused on the operations of our business, including because of
sickness  of  employees  or  their  families  or  the  desire  of  employees  to  avoid  contact  with  groups  of  people;  delays  in  growing  or  reductions  in  our  sales
organization, including through delays in hiring, lay-offs, furloughs or other losses of sales representatives or salary and compensation reductions; restrictions in
our  ability  to  ship  our  products  to  customers;  business  adjustments  or  disruptions  of  certain  third  parties,  including  suppliers,  medical  institutions  and  clinical
investigators with whom we conduct business; increase in bad debts due to an adverse impact of the pandemic on our clients’ cash flows and resulting decrease in
collectability  of  our  account  receivables;  and  additional  government  requirements  or  other  incremental  mitigation  efforts  that  may  further  impact  our  or  our
suppliers’ capacity to manufacture and sell our products. The extent to which the COVID-19 pandemic impacts our business will depend on future developments,
which  are  highly  uncertain  and  cannot  be  predicted,  including  new  information  which  may  emerge  concerning  the  severity  and  spread  of  COVID-19  and  the
actions to contain COVID-19 or treat its impact, among others.

While the potential economic impact brought by and the duration of any pandemic, epidemic or outbreak of an infectious disease, including COVID-19,
may be difficult to assess or predict, the widespread COVID-19 pandemic has resulted in, and may continue to result in, significant disruption of global financial
markets, reducing our ability to access capital, which could in the future negatively affect our liquidity. In addition, a recession or market correction resulting from
the spread of an infectious disease, including COVID-19, could materially affect our business. Such economic recession could have a material adverse effect on
our long-term business as hospitals curtail and reduce capital and overall spending. In addition, the current economic downturn is resulting in significant job losses
and reductions in disposable income and if patients are unable to obtain or maintain health insurance policies, this may significantly impact their ability to pay for
the procedures utilizing our r-SNM System, further negatively impacting our business, financial condition and results of operations. To the extent the COVID-19
pandemic adversely affects our business and financial results, it may also have the effect of heightening many of the other risks described herein, including those
relating to incurring future operating losses, dependence of the r-SNM System, successful commercialization, supply chain and distribution channels.

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Risks Related to Government Regulation

Our operations are subject to extensive government regulation and oversight both in the United States and internationally, and our failure to comply

with applicable requirements could harm our business.

We  are  subject  to  extensive,  complex,  costly  and  evolving  regulation  in  the  United  States,  the  United  Kingdom,  the  EU,  Canada  and  other  countries,
including by the FDA and its foreign counterparts. With respect to medical devices, the FDA and foreign regulatory agencies regulate, among other things, design,
development  and  manufacturing,  testing,  labeling,  content  and  language  of  instructions  for  use  and  storage,  clinical  studies,  product  safety,  establishment
registration and device listing, marketing, sales and distribution, premarket clearance and approval, record keeping procedures, advertising and promotion, recalls
and field safety corrective actions, postmarket surveillance, including reporting of deaths or serious injuries and malfunctions that, if they were to recur, could lead
to death or serious injury, postmarket approval studies, and product import and export.

The regulations to which we are subject are complex and have become more stringent over time. Regulatory changes could result in restrictions on our
ability to carry on or expand our operations, higher than anticipated costs or lower than anticipated sales. Our failure to comply with all applicable regulations
could  jeopardize  our  ability  to  sell  our  products  and  result  in  enforcement  actions  such  as  warning  letters,  fines,  injunctions,  civil  penalties,  termination  of
distribution,  recalls  or  seizures  of  products,  delays  in  the  introduction  of  products  into  the  market,  total  or  partial  suspension  of  production,  refusal  to  grant
clearances or approvals, withdrawals or suspensions of approvals, prohibitions on sales of our products, and in the most serious cases, criminal penalties.

We are also subject to the periodic scheduled or unscheduled inspection of our facilities, review of production processes, and testing of our products to
confirm  that  we  are  in  compliance  with  all  applicable  regulations.  Adverse  findings  during  regulatory  inspections  may  result  in  costly  remediation  efforts,
requirements  that  we  complete  government  mandated  clinical  studies  or  government  enforcement  actions.  The  manufacturers  that  we  work  with  are  similarly
subject  to  periodic  scheduled  or  unscheduled  inspections  of  their  facilities.  Adverse  findings  during  such  inspections  may  impact  our  inventory  and  cause
disruptions in product sales.

We may not receive the necessary clearances or approvals for modifications to our products or for future product candidates, and failure to timely
obtain  necessary  clearances  or  approvals  for  modifications  to  our  products  or  for  future  product  candidates  would  adversely  affect  our  ability  to  grow  our
business.

As  class  III  medical  devices,  our  products,  and  our  future  product  candidates,  are  and  will  be  subject  to  the  most  stringent  degree  of  medical  device
regulation. The research, testing, manufacturing, labeling, approval, selling, import, export, marketing and distribution of medical device products are subject to
extensive regulation by the FDA and other regulatory authorities in the United States and other countries, with regulations differing from country to country. In the
process  of  obtaining  PMA  approval,  the  FDA  must  determine  that  a  proposed  device  is  safe  and  effective  for  its  intended  use  based  in  part  on  extensive  data,
including,  but  not  limited  to,  technical,  pre-clinical,  clinical  trial,  manufacturing  and  labeling  data.  The  PMA  process  is  typically  required  for  devices  that  are
deemed to pose the greatest risk, such as life-sustaining, life-supporting or implantable devices.

Modifications  to  products  that  are  approved  through  a  PMA  application  generally  require  FDA  approval.  In  addition,  a  PMA  generally  requires  the
performance  of  one  or  more  clinical  studies.  Despite  the  time,  effort  and  cost,  a  device  or  modification  may  not  be  approved  or  cleared  by  the  FDA.  Any
modifications to our products that were not previously approved may require us to submit an additional PMA or PMA supplement and obtain FDA approval prior
to implementing the change. If the FDA requires us to go through a lengthier, more rigorous examination, make modifications to the device, or generate additional
data  to  submit  to  the  FDA,  future  product  introductions  or  modifications  could  be  delayed  or  canceled,  which  could  adversely  affect  our  ability  to  grow  our
business.

The FDA can delay, limit or deny clearance or approval of a device for many reasons, including:

•

•

inability to demonstrate to the satisfaction of the FDA or the applicable regulatory entity or notified body that the device is safe or effective for its
intended uses;  

the disagreement of the FDA or the applicable foreign regulatory body with the design or implementation of clinical studies or the interpretation of
data from pre-clinical studies or clinical studies;

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•

•

•

•

•

serious and unexpected adverse device effects experienced by participants in clinical studies;

the data from pre-clinical studies and clinical studies may be insufficient to support clearance or approval, where required;

inability to demonstrate that the clinical and other benefits of the device outweigh the risks;

the manufacturing process or facilities may not meet applicable requirements; and

the potential for approval policies or regulations of the FDA or applicable foreign regulatory bodies to change significantly in a manner rendering
clinical data or regulatory filings insufficient for clearance or approval.

The FDA may change its clearance and approval policies, adopt additional regulations or revise existing regulations, or take other actions, which may
impact our ability to modify our products or introduce future products on a timely basis. Such policy or regulatory changes could impose additional requirements
upon us that could delay our ability to obtain approvals, increase the costs of compliance or restrict our ability to maintain approvals once obtained.

In order to sell our products in member countries of the European Economic Area (EEA) (which is composed of the 28 Member States of the EU plus
Norway, Iceland and Liechtenstein), it must comply with the essential requirements of the EU Active Implantable Medical Devices Directive (Council Directive
90/385/EEC) (the AIMD Directive). If any future product candidates are also considered to qualify as an active implantable medical device, or AIMD, under the
AIMD Directive, it too will need to comply with the essential requirements it sets out. Alternatively, if a future product candidate is not considered an AIMD under
the AIMD Directive, it will still be required to comply with the essential requirements of the EU Medical Devices Directive (Council Directive 93/42/EEC). The
Medical Devices Regulations (Regulation 2017/745) are also now in force, as further discussed below.

Compliance with the requirements under either of these Directives and confirmation of compliance by a Notified Body are prerequisites to affixing the
Conformité Européenne (CE) mark to our r-SNM System and any future product candidates. Without a CE mark, medical devices cannot be sold or marketed in
the EEA. To demonstrate that our r-SNM System is compliant with the essential requirements set out under the AIMD Directive, we must undergo a conformity
assessment procedure. This requires an assessment of available clinical evidence, literature data for the product and postmarket experience in respect of similar
products already marketed to ensure and declare that the products in question comply with the standards set out in Annex I of the AIMD Directive. In addition, a
conformity assessment procedure requires the intervention of a Notified Body. Notified Bodies are separate entities that are authorized or licensed to perform such
assessments by the governmental authorities of each EU Member State. Manufacturers of AIMDs must make an application to a Notified Body for an assessment
of its technical dossiers and quality system. Alternatively, manufacturers can seek approval from the Notified Body that a representative sample of the products it
has manufactured satisfies the requirements set out in the AIMD Directive and subsequently ensure and declare that all of its products conform to the standard of
the approved sample. This is also known as “type approval.”

Future product candidates that are not considered AIMDs under the AIMD Directive will still require a conformity assessment procedure. The types of
procedures required are set out in the Medical Devices Directive and will vary according to the type of medical device and its classification. For low-risk medical
devices (Class I non-sterile, non-measuring devices) the manufacturer can issue a Declaration of Conformity based on a self-assessment of the conformity of its
products with the essential requirements of the EU Medical Devices Directive. However, for all other types of medical devices a similar conformity assessment
procedure to that outlined above and in the AIMD Directive will be required, also involving the intervention of a Notified Body.

For our products, future AIMD product candidates and all other future product candidates, the Notified Body issues a certificate of conformity following
successful  completion  of  a  conformity  assessment  procedure  conducted  in  relation  to  the  device  and  its  manufacturer  and  their  conformity  with  the  essential
requirements. This certificate entitles the manufacturer to affix the CE mark to its medical devices after having prepared and signed a related EC Declaration of
Conformity.

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As a general rule, demonstration of conformity of medical devices and their manufacturers with the essential requirements must be based, among other
things, on the evaluation of clinical data supporting the safety and performance of the products during normal conditions of use. Specifically, a manufacturer must
demonstrate that the device achieves its intended performance during normal conditions of use, that the known and foreseeable risks, and any adverse events, are
minimized and acceptable when weighed against the benefits of its intended performance, and that any claims made about the performance and safety of the device
are supported by suitable evidence. If we fail to remain in compliance with the applicable Directives outlined above, we would be unable to continue to affix the
CE mark to our r-SNM System or our external trial system, which would prevent us from selling it within the EEA.

Modifications to our products may require us to obtain new PMA approvals or approvals of a PMA supplement, and if we market modified products

without obtaining necessary approvals, we may be required to cease marketing or recall the modified products until required approvals are obtained.

Certain  modifications  to  a  PMA-approved  device  may  require  approval  of  a  new  PMA  or  a  PMA  supplement,  or  alternatively  a  notification  or  other
submission  to  FDA.  We  will  be  responsible  for  deciding  whether  a  modification  requires  approval  by  the  FDA.  However,  the  FDA  may  not  agree  with  our
decisions regarding whether a new PMA or PMA supplement is necessary. We may make modifications to our products that we believe do not require approval of
a new PMA or PMA supplement. If the FDA disagrees with our determination and requires us to submit a new PMA or PMA supplement for modifications to
previously  approved  products,  we  may  be  required  to  cease  marketing  or  to  recall  the  modified  product  until  we  obtain  approval,  and  we  may  be  subject  to
significant regulatory fines or penalties. Any delay or failure in obtaining required approvals would adversely affect our ability to introduce enhanced products in a
timely manner, which in turn would harm our future growth.

The misuse or off-label use of our products may harm our reputation in the marketplace, result in injuries that lead to product liability suits or result
in costly investigations, fines or sanctions by regulatory bodies if we are deemed to have engaged in the promotion of these uses, any of which could be costly
to our business.

The FDA and other regulatory agencies strictly regulate the marketing and promotional claims that are made about approved medical devices, such as our
products. In particular, a product may not be promoted for uses or indications that are not approved by the FDA or other similar regulatory authorities as reflected
in the product’s approved labeling. Physicians could use our products on their patients in a manner that is inconsistent with the approved label. We will train our
marketing personnel and sales representatives to not promote our products for uses outside of FDA-approved indications for use, known as “off-label uses.” We
cannot, however, prevent a physician from using our products off-label when in the physician’s independent professional medical judgment he or she deems it
appropriate.  There  may  be  increased  risk  of  injury  to  patients  if  physicians  attempt  to  use  our  products  off-label.  Furthermore,  the  use  of  our  products  for
indications other than those that may be approved by the FDA or approved by any foreign regulatory body may not effectively treat such conditions, which could
harm our reputation in the marketplace among physicians and patients.

If the FDA or any foreign regulatory body determines that our promotional materials or training constitute promotion of an off-label use, it could request
that we modify our training or promotional materials or subject us to regulatory or enforcement actions, including the issuance or imposition of a warning letter, an
untitled letter, which is used for violators that do not necessitate a warning letter, injunction, seizure, civil fine or criminal penalties. It is also possible that other
federal,  state  or  foreign  enforcement  authorities  might  take  action  under  other  regulatory  authority,  such  as  false  claims  laws,  if  they  consider  our  business
activities to constitute promotion of an off-label use, which could result in significant penalties, including, but not limited to, criminal, civil and administrative
penalties, damages (including treble damages), fines, disgorgement, exclusion from participation in government healthcare programs and the curtailment of our
operations.

In addition, physicians may misuse our products or use improper techniques, potentially leading to adverse results, side effects or injury, which may lead
to an increased risk of product liability claims. If our products are misused or used with improper techniques or are determined to cause or contribute to patient
harm,  we  may  become  subject  to  costly  litigation  by  our  customers  or  patients.  Product  liability  claims  could  divert  management’s  attention  from  the
commercialization of our products, be expensive to defend, result in sizeable damage awards against us that may not be covered by insurance, and subject us to
negative publicity resulting in reduced sales of our products.

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The  clinical  study  process  required  to  obtain  regulatory  approvals  is  lengthy  and  expensive  with  uncertain  outcomes.  If  clinical  studies  of  our
products  do  not  produce  results  necessary  to  support  regulatory  clearance  or  approval  in  the  United  States  or  elsewhere,  we  will  be  unable  to  expand  the
indications for our products and may incur additional costs or experience delays in completing, or ultimately be unable to complete, the commercialization of
our products.

In order to obtain approval for a PMA or PMA supplement for expanded indications, the sponsor must meet the regulatory submission requirements of the
FDA, which in many cases may require a PMA applicant to conduct well-controlled clinical studies designed to assess the safety and effectiveness of the product.
Conducting clinical studies is a complex and expensive process, can take many years, and outcomes are inherently uncertain. We incur substantial expense for, and
devote significant time to, clinical studies but cannot be certain that the trials will ever result in commercial revenue. We may experience significant setbacks in
clinical studies, even after earlier clinical studies showed promising results, and failure can occur at any time during the clinical study process. A device could
malfunction  or  produce  undesirable  adverse  effects  that  could  cause  us  or  regulatory  authorities  to  interrupt,  delay  or  halt  clinical  studies.  We,  the  FDA,  an
Institutional  Review  Board  (IRB)  or  another  regulatory  authority  may  suspend  or  terminate  clinical  studies  at  any  time  to  avoid  exposing  trial  participants  to
unacceptable health risks.

Successful results of pre-clinical studies are not necessarily indicative of future clinical study results, and predecessor clinical study results may not be
replicated in subsequent clinical studies. Additionally, the FDA may disagree with our interpretation of the data from our pre-clinical studies and clinical studies,
or  may  find  the  clinical  study  design,  conduct  or  results  inadequate  to  prove  safety  or  efficacy,  and  may  require  us  to  pursue  additional  pre-clinical  studies  or
clinical studies.

In  addition,  we  may  estimate  and  publicly  announce  the  anticipated  timing  of  the  accomplishment  of  various  clinical,  regulatory  and  other  product
development goals, which are often referred to as milestones. These milestones could include obtaining the right to affix the CE mark to certain products in the
EU, submitting an IDE to the FDA, applying to commence a pivotal clinical study for a new product, enrolling patients in clinical studies, releasing data from
clinical  studies,  and  other  clinical  and  regulatory  events.  The  actual  timing  of  these  milestones  could  vary  dramatically  compared  to  our  estimates  and  public
announcements, in some cases for reasons beyond our control.

Clinical studies are necessary to support PMA applications and may be necessary to support PMA supplements for modified versions of our products.
This would require the enrollment of large numbers of suitable subjects, which may be difficult to identify, recruit and maintain as participants in the clinical trial.
Adverse  outcomes  in  the  post-approval  studies  could  also  result  in  restrictions  or  withdrawal  of  a  PMA  approval.  We  may  need  to  conduct  additional  clinical
studies in the future for the approval of the use of our products in some foreign countries. Clinical testing is difficult to design and implement, can take many
years, can be expensive, and, testing carries uncertain outcomes. The initiation and completion of any of these studies may be prevented, delayed, or halted for
numerous reasons. We may experience a number of events that could adversely affect the costs, timing or successful completion of our clinical studies, including:

• we may be required to submit an IDE application to FDA, which must become effective prior to commencing human clinical studies, and the FDA

may reject our IDE application and notify us that we may not begin investigational trials;

•

•

regulators and other comparable foreign regulatory authorities may disagree as to the design or implementation of our clinical studies;

regulators and/or IRBs, or other reviewing bodies may not authorize us or our investigators to commence a clinical trial, or to conduct or continue a
clinical study at a prospective or specific trial site for various reasons, including safety signals or noncompliance with regulatory requirements;

• we may not reach agreements with prospective contract research organizations (CROs) and clinical study sites, the terms of which can be subject to

extensive negotiation and may vary significantly among different CROs and trial sites;

•

clinical studies may produce negative or inconclusive results, and we may decide, or regulators may require us, to conduct additional clinical studies
or abandon product development programs;

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•

•

the  number  of  subjects  or  patients  required  for  clinical  studies  may  be  larger  than  we  anticipate,  enrollment  in  these  clinical  studies  may  be
insufficient  or  slower  than  we  anticipate,  and  the  number  of  clinical  studies  being  conducted  at  any  given  time  may  be  high  and  result  in  fewer
available patients for any given clinical trial, or patients may drop out of these clinical studies at a higher rate than we anticipate;

our third-party manufacturers, including those conducting clinical studies on our behalf, may fail to comply with regulatory requirements or meet
their contractual obligations to us in a timely manner, or at all;

• we might have to suspend or terminate clinical studies for various reasons, including a finding that the subjects are being exposed to unacceptable

health risks;

• we may have to amend clinical study protocols or conduct additional studies to reflect changes in regulatory requirements or guidance, which we may

be required to submit to an IRB and/or regulatory authorities for re-examination;

the cost of clinical studies may be greater than we anticipate;

clinical sites may not adhere to the clinical protocol or may drop out of a clinical trial;

•

•

• we may be unable to recruit a sufficient number of clinical study sites;

•

•

•

regulators, IRBs, or other reviewing bodies may fail to approve or subsequently find fault with the manufacturing processes or facilities of third-party
manufacturers or suppliers of materials for our clinical studies, the materials necessary to conduct clinical studies may be insufficient, inadequate or
not available at an acceptable cost, or we may experience interruptions in supply;

approval policies or regulations of FDA or applicable foreign regulatory agencies may change in a manner rendering our clinical data insufficient for
approval; and

our products or other product candidates may have undesirable side effects or other unexpected characteristics.

Patient enrollment in clinical studies and completion of patient follow-up depend on many factors, including the size of the patient population, the nature
of  the  trial  protocol,  the  proximity  of  patients  to  clinical  sites,  the  eligibility  criteria  for  the  clinical  trial,  patient  compliance,  competing  clinical  studies  and
clinicians’  and  patients’  perceptions  as  to  the  potential  advantages  of  the  product  being  studied  in  relation  to  other  available  therapies,  including  any  new
treatments that may be approved for the indications we are investigating. For example, patients may be discouraged from enrolling in our clinical studies if the trial
protocol requires them to undergo extensive post-treatment procedures or follow-up to assess the safety and effectiveness of a product, or they may be persuaded to
participate in contemporaneous clinical studies of a competitor’s product. In addition, patients participating in our clinical studies may drop out before completion
of the trial or experience adverse medical events unrelated to the device. Delays in patient enrollment or failure of patients to continue to participate in a clinical
study may delay commencement or completion of the clinical trial, cause an increase in the costs of the clinical trial, or result in the failure of the clinical trial.

Clinical  studies  must  be  conducted  in  accordance  with  the  laws  and  regulations  of  the  FDA  and  other  applicable  regulatory  authorities’  legal
requirements, regulations or guidelines, and are subject to oversight by these governmental agencies and IRBs at the medical institutions where the clinical studies
are  conducted.  In  addition,  clinical  studies  must  be  conducted  with  supplies  of  our  product  produced  under  cGMP  requirements  and  other  regulations.
Furthermore, we rely on clinical study sites to ensure the proper and timely conduct of our clinical studies and we have limited influence over their performance.
We  depend  on  our  collaborators  and  on  medical  institutions  and  employees  to  conduct  our  clinical  studies  in  compliance  with  good  clinical  practice  (GCP)
requirements. If our collaborators fail to enroll participants for our clinical studies, fail to conduct the study to GCP standards or are delayed for a significant time
in the execution of trials, including achieving full enrollment, we may be affected by increased costs, program delays or both. In addition, clinical studies that are
conducted in countries outside the United States may result in additional delays and expenses due to increased shipment costs, additional regulatory requirements
and the engagement of non-U.S. resources, and may expose us to risks associated with

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clinical investigators who are unknown to the FDA, and different standards of diagnosis, screening and medical care.

Failure can occur at any stage of clinical testing. Our clinical studies may produce negative or inconclusive results, and we may decide, or regulators may
require  us,  to  conduct  additional  clinical  and  non-clinical  testing  in  addition  to  those  we  have  planned.  Our  failure  to  adequately  demonstrate  the  safety  and
effectiveness  of  any  product  we  may  develop  in  the  future  would  prevent  receipt  of  regulatory  clearance  or  approval  and,  ultimately,  limit  our  ability  to
commercialize the product.

Failure  to  comply  with  postmarketing  regulatory  requirements  could  subject  us  to  enforcement  actions,  including  substantial  penalties,  and  might

require us to recall or withdraw our products from the market.

We are subject to ongoing and pervasive regulatory requirements governing, among other things, the manufacture, marketing, advertising, medical device
reporting, sale, promotion, registration, and listing of our products. For example, we are required to submit periodic reports to the FDA as a condition of PMA
approval. These reports include safety and effectiveness information about the device after its approval. Failure to submit such reports, or failure to submit the
reports  in  a  timely  manner,  could  result  in  enforcement  action  by  the  FDA.  Following  its  review  of  the  periodic  reports,  the  FDA  might  ask  for  additional
information or initiate further investigation.

Regulatory changes could result in restrictions on our ability to continue or expand our operations, higher than anticipated costs, or lower than anticipated
sales. We have ongoing responsibilities under FDA regulations and applicable foreign laws and regulations. The FDA, state and foreign regulatory authorities have
broad  enforcement  powers.  Our  failure  to  comply  with  applicable  regulatory  requirements  could  result  in  enforcement  action  by  the  FDA,  state  or  foreign
regulatory authorities, which may include any of the following sanctions:

•

•

•

•

•

•

untitled letters or warning letters;

fines, injunctions, consent decrees and civil penalties;

recalls, termination of distribution, administrative detention, or seizure of our products;

customer notifications or repair, replacement or refunds;

operating restrictions or partial suspension or total shutdown of production;

delays in or refusal to grant future PMA approvals or foreign regulatory approvals of future product candidates, new intended uses, or modifications
to our existing product;

• withdrawals or suspensions of PMAs or foreign regulatory approvals, resulting in prohibitions on sales of our products;

•

•

FDA refusal to issue certificates to foreign governments needed to export products for sale in other countries; and

criminal prosecution.

Any of these sanctions could result in higher than anticipated costs or lower than anticipated sales and have a material adverse effect on our reputation,

business, financial condition and results of operations.  

Our products must be manufactured in accordance with federal and state regulations, and we or any of our suppliers or third-party manufacturers

could be forced to recall our products or terminate production if we fail to comply with these regulations.

The methods used in, and the facilities used for, the manufacture of our products must comply with the QSR, which is a complex regulatory scheme that
covers  the  procedures  and  documentation  of  the  design,  testing,  production,  process  controls,  quality  assurance,  labeling,  packaging,  handling,  storage,
distribution, installation, servicing and shipping of medical devices. Furthermore, we are required to verify that our suppliers maintain facilities, procedures and
operations  that  comply  with  our  quality  standards  and  applicable  regulatory  requirements.  The  FDA  enforces  the  QSR  through  periodic  announced  or
unannounced inspections of medical device manufacturing facilities, which may include the facilities of subcontractors. Our products are also subject to similar
state regulations and various laws and regulations of foreign countries governing manufacturing.

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Our third-party manufacturers may not take the necessary steps to comply with applicable regulations, which could cause delays in the delivery of our
products  or  result  in  it  being  adulterated  or  misbranded  under  the  Federal  Food,  Drug,  and  Cosmetic  Act.  In  addition,  failure  to  comply  with  applicable  FDA
requirements or later discovery of previously unknown problems with the manufacturing processes for our products could result in, among other things: warning
letters or untitled letters, fines, injunctions or civil penalties, suspension or withdrawal of approvals, seizures or recalls of our products, total or partial suspension
of production or distribution, administrative or judicially imposed sanctions, the FDA’s refusal to grant pending or future clearances or approvals, clinical holds,
refusal to permit the import or export of our products, and criminal prosecution of us or our employees. Any of these actions could significantly and negatively
affect supply of our products. If any of these events occurs, our reputation could be harmed, we could be exposed to product liability claims and we could lose
customers and experience reduced sales and increased costs.

If  treatment  guidelines  for  OAB,  SUI,  FI  or  UR  change  or  the  standard  of  care  evolves,  we  may  need  to  redesign  and  seek  a  new  marketing

authorization from the FDA for our products.

If treatment guidelines for OAB, SUI, FI or UR change or the standard of care evolves, we may need to redesign our products, or any future product, and
seek new approvals from the FDA. PMA approvals from the FDA are based on current treatment guidelines at the time of the approvals. If treatment guidelines
change so that different treatments become desirable, the clinical utility of our products could be diminished and our business could be adversely affected.

Our products may cause or contribute to adverse medical events or be subject to failures or malfunctions that we are required to report to the FDA,
and if we fail to do so, we would be subject to sanctions that could harm our reputation, business, financial condition and results of operations. The discovery
of serious safety issues with our products, or a recall of our products, either voluntarily or at the direction of the FDA or another governmental authority,
could have a negative impact on us.

We are subject to the FDA’s medical device reporting regulations and similar foreign regulations, which require us to report to the FDA when we receive
or become aware of information that reasonably suggests that our products may have caused or contributed to a death or serious injury or malfunctioned in a way
that, if the malfunction were to recur, it could cause or contribute to a death or serious injury. The timing of our obligation to report is triggered by the date we
become  aware  of  the  adverse  event  as  well  as  the  nature  of  the  event.  We  may  fail  to  report  adverse  events  of  which  we  become  aware  within  the  prescribed
timeframe. We may also fail to recognize that we have become aware of a reportable adverse event, especially if it is not reported to us as an adverse event or if it
is an adverse event that is unexpected or removed in time from the use of the product. If we fail to comply with our reporting obligations, the FDA could take
action,  including  warning  letters,  untitled  letters,  administrative  actions,  criminal  prosecution,  imposition  of  civil  monetary  penalties,  revocation  of  device
approvals, seizure of our products or delay in clearance or approval of modifications to our products.

The FDA and foreign regulatory bodies have the authority to require the recall of commercialized products in the event of material deficiencies or defects
in design or manufacture of a product or in the event that a product poses an unacceptable risk to health. The FDA’s authority to require a recall must be based on a
finding  that  there  is  reasonable  probability  that  our  products  could  cause  serious  injury  or  death.  We  may  also  choose  to  voluntarily  recall  our  products  if  any
material  deficiency  is  found.  A  government-mandated  or  voluntary  recall  by  us  could  occur  as  a  result  of  an  unacceptable  risk  to  health,  component  failures,
malfunctions,  manufacturing  defects,  labeling  or  design  deficiencies,  packaging  defects  or  other  deficiencies  or  failures  to  comply  with  applicable  regulations.
Defects or other errors in our products may occur in the future. Depending on the corrective action we take to redress deficiencies or defects, the FDA may require,
or we may decide, that we will need to obtain new approvals for our products before we may market or distribute the corrected device. Seeking such approvals
may delay our ability to replace the recalled devices in a timely manner. Moreover, if we do not adequately address problems associated with our products, we may
face additional regulatory enforcement action, including FDA warning letters, product seizure, injunctions, administrative penalties or civil or criminal fines.

Companies  are  required  to  maintain  certain  records  of  recalls  and  corrections,  even  if  they  are  not  reportable  to  the  FDA.  We  may  initiate  voluntary
withdrawals  or  corrections  for  our  products  in  the  future  that  we  may  determine  do  not  require  notification  of  the  FDA.  If  the  FDA  disagrees  with  our
determinations, it could require us to report those actions as recalls and we may be subject to enforcement action. A future recall announcement

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could harm our reputation with customers, potentially lead to product liability claims against us and negatively affect our sales. Any corrective action, whether
voluntary or involuntary, as well as defending ourselves in a lawsuit, will require the dedication of our time and capital, distract management from operating our
business and may harm our reputation and financial results.

Additionally, if we or others identify undesirable side effects, or other previously unknown problems, caused by our products, a number of potentially

negative consequences could result, including:

•

•

•

•

regulatory authorities may withdraw their approval of the product;

regulatory authorities may require a recall of the product or we may voluntarily recall a product;

regulatory authorities may require the addition of warnings or contraindications in the product labeling, narrowing of the indication in the product
label or issuance of field alerts to physicians and pharmacies;

regulatory authorities may require us to create a guide outlining the risks of such side effects for distribution to patients;

• we may be subject to limitations as to how we promote the product;

• we may be required to change the way the product is administered or modify the product in some other way;

•

•

regulatory authorities may require additional clinical studies or costly post-marketing testing and surveillance to monitor the safety or efficacy of the
product;

sales of the product may decrease significantly;

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

•

our brand and reputation may suffer.

Any of the above events could prevent us from achieving or maintaining market acceptance of our products and could substantially increase the costs of

commercializing our products. The demand for our products could also be negatively impacted by any adverse effects of a competitor’s product or treatment.

If  we  do  not  obtain  and  maintain  international  regulatory  registrations  or  approvals  for  our  products,  we  will  be  unable  to  market  and  sell  our

products outside of the United States.

We currently have marketing approvals in the United States, Europe, Canada, and Australia for OAB, FI, and UR. We may in the future seek marketing
approvals  in  additional  countries  but  do  not  have  current  plans  to  do  so.  Sales  of  our  r-SNM  System  outside  of  the  United  States  will  be  subject  to  foreign
regulatory requirements that vary widely from country to country. In addition, the FDA regulates exports of medical devices from the United States. While the
regulations of some countries may not impose barriers to marketing and selling our r-SNM System, or only require notification, others require that we obtain the
approval  of  a  specified  regulatory  body.  Complying  with  foreign  regulatory  requirements,  including  obtaining  additional  registrations  or  approvals,  can  be
expensive and time-consuming, and we may not receive regulatory approvals in each country in which we plan to market our r-SNM System or we may be unable
to do so on a timely basis. The time required to obtain registrations or approvals, if required by other countries, may be longer than that required for FDA approval,
and requirements for such registrations, clearances or approvals may significantly differ from FDA requirements. If we modify our r-SNM System, we may need
to apply for additional regulatory approvals before we are permitted to sell the modified product. In addition, we may not continue to meet the quality and safety
standards required to maintain the authorizations that we have received. If we are unable to maintain our authorizations in a particular country, we will no longer
be able to sell the applicable product in that country.

Regulatory  approval  by  the  FDA  does  not  ensure  registration,  clearance  or  approval  by  regulatory  authorities  in  other  countries,  and  registration,
clearance or approval by one or more foreign regulatory authorities does not ensure registration, clearance or approval by regulatory authorities in other foreign
countries or by the FDA. However, a failure or delay in obtaining registration or regulatory clearance or approval in one country may have a negative effect on the
regulatory process in others.

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Legislative  or  regulatory  reforms  in  the  United  States  or  Europe  may  make  it  more  difficult  and  costly  for  us  to  obtain  regulatory  clearances  or

approvals for modifications to our products, or to manufacture, market or distribute our products.

From time to time, legislation is drafted and introduced in U.S. Congress that could significantly change the statutory provisions governing the regulation
of medical devices. In addition, FDA regulations and guidance are often revised or reinterpreted by the FDA in ways that may significantly affect our business and
products. Any new statutes, regulations or revisions or reinterpretations of existing regulations may impose additional costs or lengthen review times, or make it
more  difficult  to  obtain  approval  for  additional  indications  for,  manufacture,  market  or  distribute  our  products.  We  cannot  determine  what  effect  changes  in
regulations, statutes, legal interpretation or policies, when and if promulgated, enacted or adopted may have on our business in the future. Such changes could,
among other things, require: additional testing prior to obtaining clearance or approval for future product candidates, changes to manufacturing methods, recall,
replacement or discontinuance of future product candidates, or additional record keeping.

On April 5, 2017, the European Parliament passed the Medical Devices Regulation (Regulation 2017/745), which repeals and replaces the EU Medical
Devices  Directive  and  the  Active  Implantable  Medical  Devices  Directive.  The  Medical  Devices  Regulations  would  be  directly  applicable  and  are  intended  to
eliminate current differences in the regulation of medical devices among EEA member states. The Medical Devices Regulation, among other things, is intended to
establish a uniform, transparent, predictable and sustainable regulatory framework across the EEA for medical devices and ensure a high level of safety and health
while supporting innovation.

The Medical Devices Regulation will only become applicable after the three-year transition period ends on May 26, 2020. Up until this date, conformity
certificates can continue to be issued validly by Notifiable Bodies under the AIMD and Medical Devices Directives. Alternatively, during the three-year transition
period,  manufacturers  can  choose  to  conform  with  and  have  their  products  certified  under  the  Medical  Devices  Regulations.  Certificates  of  compliance  issued
pursuant to these Directives prior to May 26, 2020 will continue to be valid for up to a period of four years. However, after May 26, 2020, new products placed on
the market may only be certified under the Medical Device Regulations regime. Once applicable, the new regulations will among other things:

•

•

•

•

•

strengthen the rules on placing devices on the market and reinforce surveillance once they are available;

establish  explicit  provisions  on  manufacturers’  responsibilities  for  the  follow-up  of  the  quality,  performance  and  safety  of  devices  placed  on  the
market;

improve the traceability of medical devices throughout the supply chain to the end-user or patient through a unique identification number;

set up a central database to provide patients, healthcare professionals and the public with comprehensive information on products available in the EU;
and

strengthened rules for the assessment of certain high-risk devices, such as implants, which may have to undergo an additional check by experts before
they are placed on the market.

These modifications may have an effect on the way we conduct our business in the EEA.

The effects of the withdrawal of the United Kingdom from the EU (Brexit) will depend on any agreements the United Kingdom makes to retain access to
EU markets. Since a significant proportion of the regulatory framework in the United Kingdom is derived from EU directives and regulations, the referendum
could materially change the regulatory regime applicable to products approved and sold in the United Kingdom. It is possible that there will be greater restrictions
on imports and exports between the United Kingdom and EU countries, increased regulatory complexities, and economic and political uncertainty in the region.
Because of the continued uncertainty about the effects and implementation of Brexit, we cannot quantify or predict with any certainty the likely impact of Brexit or
related legislation on our business, financial condition, and results of operations.

Furthermore, Brexit could adversely affect European and worldwide economic or market conditions and could contribute to instability in global financial
markets. Brexit is likely to lead to legal uncertainty and potentially divergent national laws and regulations as the United Kingdom determines which EU laws to
replace or replicate.

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Any of these effects of Brexit, and others we cannot anticipate, could adversely affect our business, financial condition, and results of operations.

We are subject to certain federal, state and foreign fraud and abuse laws, health information privacy and security laws and transparency laws, which,
if violated, could subject us to substantial penalties. Additionally, any challenge to or investigation into our practices under these laws could cause adverse
publicity and be costly to respond to, and thus could harm our business.

There are numerous U.S. federal and state, as well as foreign, laws pertaining to healthcare fraud and abuse, including anti-kickback, false claims and
physician transparency laws. Our business practices and relationships with providers are subject to scrutiny under these laws. We may also be subject to privacy
and  security  regulation  related  to  patient,  customer,  employee  and  other  third-party  information  by  both  the  federal  government  and  the  states  and  foreign
jurisdictions in which we conduct our business. The healthcare laws and regulations that may affect our ability to operate include, but are not limited to:

•

•

•

•

•

the  federal  Anti-Kickback  Statute,  which  prohibits,  among  other  things,  persons  and  entities  from  knowingly  and  willfully  soliciting,  offering,
receiving or providing remuneration, directly or indirectly, in cash or in kind, to induce either the referral of an individual or furnishing or arranging
for a good or service, for which payment may be made, in whole or in part, under federal healthcare programs, such as Medicare and Medicaid. A
person  or  entity  does  not  need  to  have  actual  knowledge  of  the  statute  or  specific  intent  to  violate  it  to  have  committed  a  violation.  The  U.S.
government has interpreted this law broadly to apply to the marketing and sales activities of manufacturers. Moreover, the government may assert
that  a  claim  including  items  or  services  resulting  from  a  violation  of  the  federal  Anti-Kickback  Statute  constitutes  a  false  or  fraudulent  claim  for
purposes of the federal civil False Claims Act. Violations of the federal Anti-Kickback Statute may result in civil monetary penalties up to $102,522
for each violation, plus up to three times the remuneration involved. Civil penalties for such conduct can further be assessed under the federal False
Claims Act. Violations can also result in criminal penalties, including criminal fines of up to $100,000 and imprisonment of up to 10 years. Similarly,
violations can result in exclusion from participation in government healthcare programs, including Medicare and Medicaid;

the federal civil and criminal false claims laws and civil monetary penalties laws, including the federal civil False Claims Act, which prohibit, among
other things, individuals or entities from knowingly presenting, or causing to be presented, claims for payment from Medicare, Medicaid or other
federal healthcare programs that are false or fraudulent. These laws can apply to manufacturers who provide information on coverage, coding, and
reimbursement of their products to persons who bill third-party payers. Private individuals can bring False Claims Act “qui tam” actions, on behalf of
the government and such individuals, commonly known as “whistleblowers,” may share in amounts paid by the entity to the government in fines or
settlement. When an entity is determined to have violated the federal civil False Claims Act, the government may impose civil fines and penalties
ranging from $11,181 to $22,363 for each false claim, plus treble damages, and exclude the entity from participation in Medicare, Medicaid and other
federal healthcare programs;

the  federal  Civil  Monetary  Penalties  Law,  which  prohibits,  among  other  things,  offering  or  transferring  remuneration  to  a  federal  healthcare
beneficiary that a person knows or should know is likely to influence the beneficiary’s decision to order or receive items or services reimbursable by
the government from a particular provider or supplier;

the  Health  Insurance  Portability  and  Accountability  Act  of  1996  (HIPAA)  which  created  additional  federal  criminal  statutes  that  prohibit,  among
other things, executing a scheme to defraud any healthcare benefit program and making false statements relating to healthcare matters. Similar to the
federal  Anti-Kickback  Statute,  a  person  or  entity  does  not  need  to  have  actual  knowledge  of  the  statute  or  specific  intent  to  violate  it  to  have
committed a violation;

the  federal  Physician  Sunshine  Act  under  the  Patient  Protection  and  Affordable  Care  Act,  as  amended  by  the  Health  Care  and  Education
Reconciliation Act, collectively referred to as the Affordable Care Act, which require certain applicable manufacturers of drugs, devices, biologics
and medical supplies

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for  which  payment  is  available  under  Medicare,  Medicaid  or  the  Children’s  Health  Insurance  Program  (CHIP)  to  report  annually  to  the  DHHS
Centers  for  Medicare  and  Medicaid  Services  (CMS)  information  related  to  payments  and  other  transfers  of  value  to  physicians,  which  is  defined
broadly  to  include  other  healthcare  providers  and  teaching  hospitals,  and  applicable  manufacturers  and  group  purchasing  organizations,  to  report
annually  ownership  and  investment  interests  held  by  physicians  and  their  immediate  family  members.  Applicable  manufacturers  are  required  to
submit annual reports to CMS. Failure to submit required information may result in civil monetary penalties of $11,052 per failure up to an aggregate
of $165,786 per year (or up to an aggregate of $1.105 million per year for “knowing failures”), for all payments, transfers of value or ownership or
investment interests that are not timely, accurately, and completely reported in an annual submission, and may result in liability under other federal
laws or regulations;

• HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act  of  2009  (HITECH  Act)  and  their  respective
implementing regulations, which impose requirements on certain covered healthcare providers, health plans and healthcare clearinghouses as well as
their business associates that perform services for them that involve individually identifiable health information, relating to the privacy, security and
transmission  of  individually  identifiable  health  information  without  appropriate  authorization,  including  mandatory  contractual  terms  as  well  as
directly applicable privacy and security standards and requirements. Failure to comply with the HIPAA privacy and security standards can result in
civil monetary penalties up to $55,910 per violation, not to exceed $1.68 million per calendar year for non-compliance of an identical provision, and,
in certain circumstances, criminal penalties with fines up to $250,000 per violation and/or imprisonment. State attorneys general can also bring a civil
action to enjoin a HIPAA violation or to obtain statutory damages on behalf of residents of his or her state;

•

analogous state and foreign law equivalents of each of the above federal laws, such as anti-kickback and false claims laws which may apply to items
or services reimbursed by any third-party payor, including commercial insurers or patients; state laws that require device companies to comply with
the industry’s voluntary compliance guidelines and the applicable compliance guidance promulgated by the federal government or otherwise restrict
payments  that  may  be  made  to  healthcare  providers  and  other  potential  referral  sources;  state  laws  that  require  device  manufacturers  to  report
information  related  to  payments  and  other  transfers  of  value  to  physicians  and  other  healthcare  providers  or  marketing  expenditures;  consumer
protection and unfair competition laws, which broadly regulate marketplace activities and activities that potentially harm customers, foreign and state
laws, including the EU General Data Protection Regulation, governing the privacy and security of health information in certain circumstances, many
of which differ from each other in significant ways and may not have the same effect, thus complicating compliance efforts; and

•

state laws related to insurance fraud in the case of claims involving private insurers.

These  laws  and  regulations,  among  other  things,  constrain  our  business,  marketing  and  other  promotional  activities  by  limiting  the  kinds  of  financial
arrangements, including sales programs, we may have with hospitals, physicians or other potential purchasers of our products. Due to the breadth of these laws, the
narrowness of statutory exceptions and regulatory safe harbors available, and the range of interpretations to which they are subject, it is possible that some of our
current or future practices might be challenged under one or more of these laws.

To  enforce  compliance  with  the  healthcare  regulatory  laws,  certain  enforcement  bodies  have  recently  increased  their  scrutiny  of  interactions  between
healthcare companies and healthcare providers, which has led to a number of investigations, prosecutions, convictions and settlements in the healthcare industry.
Responding  to  investigations  can  be  time-and  resource-consuming  and  can  divert  management’s  attention  from  the  business.  Additionally,  as  a  result  of  these
investigations, healthcare providers and entities may have to agree to additional compliance and reporting requirements as part of a consent decree or corporate
integrity  agreement.  Any  such  investigation  or  settlement  could  increase  our  costs  or  otherwise  have  an  adverse  effect  on  our  business.  Even  an  unsuccessful
challenge or investigation into our practices could cause adverse publicity, and responding to any such challenge or investigation would be costly and divert the
attention of our management. If our operations are found to be in violation of any of the healthcare laws or regulations described above or any other healthcare
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apply  to  us,  we  may  be  subject  to  penalties,  including  administrative,  civil  and  criminal  penalties,  damages,  fines,  exclusion  from  participation  in  government
healthcare programs, such as Medicare and Medicaid, imprisonment, contractual damages, reputational harm, disgorgement and the curtailment or restructuring of
our operations.

We may be subject to, or may in the future become subject to, U.S. federal and state, and foreign laws and regulations imposing obligations on how
we  collect,  store  and  process  personal  information.  Our  actual  or  perceived  failure  to  comply  with  such  obligations  could  harm  our  business.  Ensuring
compliance with such laws could also impair our efforts to maintain and expand our customer base, and thereby decrease our revenue.

As  described  above,  in  the  conduct  of  our  business,  we  may  at  times  process  personal  data,  including  health-related  personal  data.  The  U.S.  federal
government  and  various  states  have  adopted  or  proposed  laws,  regulations,  guidelines  and  rules  for  the  collection,  distribution,  use  and  storage  of  personal
information of individuals. We may also be subject to U.S. federal rules, regulations and guidance concerning data security for medical devices, including guidance
from the FDA. State privacy and security laws vary from state to state and, in some cases, can impose more restrictive requirements than U.S. federal law. Where
state laws are more protective, we must comply with the stricter provisions. In addition to fines and penalties that may be imposed for failure to comply with state
law, some states also provide for private rights of action to individuals for misuse of personal information.

The EU also has laws and regulations dealing with the collection, use and processing of personal data obtained from individuals in the EU, which are
often more restrictive than those in the United States and which restrict transfers of personal data to the United States unless certain requirements are met. These
obligations  may  be  interpreted  and  applied  in  a  manner  that  is  inconsistent  from  one  jurisdiction  to  another  and  may  conflict  with  other  requirements  or  our
practices. In addition, these rules are constantly under scrutiny. For example, following a decision of the Court of Justice of the European Union in October 2015,
transferring  personal  data  to  U.S.  companies  that  had  certified  as  members  of  the  U.S.  Safe  Harbor  Scheme  was  declared  invalid.  In  July  2016  the  European
Commission  adopted  the  U.S.-EU  Privacy  Shield  Framework  which  replaces  the  Safe  Harbor  Scheme.  However,  this  framework  is  under  review  and  there  is
currently litigation challenging other EU mechanisms for adequate data transfers (i.e., the standard contractual clauses). It is uncertain whether the Privacy Shield
Framework and/or the standard contractual clauses will be similarly invalidated by the European courts. We rely on a mixture of mechanisms to transfer personal
data from our EU business to the U.S., and could be impacted by changes in law as a result of a future review of these transfer mechanisms by European regulators
under  the  EU  General  Data  Protection  Regulation  2016/679  (the  GDPR),  which  came  into  effect  on  May  25,  2018,  as  well  as  current  challenges  to  these
mechanisms in the European courts.

Any  actual  or  perceived  failure  by  us  or  the  third  parties  with  whom  we  work  to  comply  with  privacy  or  security  laws,  policies,  legal  obligations  or
industry standards, or any security incident that results in the unauthorized release or transfer of personally identifiable information, may result in governmental
enforcement actions and investigations including by European Data Protection Authorities and U.S. federal and state regulatory authorities, fines and penalties,
litigation and/or adverse publicity, including by consumer advocacy groups, and could cause our customers, their patients and other healthcare professionals to lose
trust in us, which could harm our reputation and have a material adverse effect on our business, financial condition and results of operations.  

The laws in the EU are under constant reform. Since May 25, 2018, we have been subject to the requirements of the GDPR because we are processing
personal  data  in  the  EU  and/or  offering  goods  to,  or  monitoring  the  behavior  of,  individuals  in  the  EU.  The  GDPR  implements  more  stringent  administrative
requirements for controllers and processors of personal data, including, for example, shortened timelines for data breach notifications, limitations on retention of
information,  increased  requirements  pertaining  to  health  data  and  pseudonymized  (i.e.,  key-coded)  data,  additional  obligations  when  we  contract  with  service
providers,  and  more  robust  rights  for  individuals  over  their  personal  data.  The  GDPR  provides  that  EU  member  states  may  make  their  own  further  laws  and
regulations limiting the processing of genetic, biometric or health data, which could limit our ability to use and share personal data or could cause our costs to
increase, and harm our business and financial condition. If we do not comply with our obligations under the GDPR, we could be exposed to significant fines of up
to €20,000,000 or up to 4% of the total worldwide annual turnover of the preceding financial year, whichever is higher.

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Healthcare policy changes, including recently enacted legislation reforming the U.S. healthcare system, could harm our business, financial condition

and results of operations.

In the United States, there have been and continue to be a number of legislative initiatives to contain healthcare costs. In March 2010, the Affordable Care
Act was enacted in the United States, which made a number of substantial changes in the way healthcare is financed by both governmental and private insurers.
Among other ways in which it may affect our business, the Affordable Care Act:

•

•

•

established a new Patient-Centered Outcomes Research Institute to oversee and identify priorities in comparative clinical effectiveness research in an
effort to coordinate and develop such research;

implemented payment system reforms including a national pilot program on payment bundling to encourage hospitals, physicians and other providers
to improve the coordination, quality and efficiency of certain healthcare services through bundled payment models; and

expanded the eligibility criteria for Medicaid programs.

We  do  not  yet  know  the  full  impact  that  the  Affordable  Care  Act  will  have  on  our  business.  The  taxes  imposed  by  the  Affordable  Care  Act  and  the
expansion in the government’s role in the U.S. healthcare industry may result in decreased profits to us, lower reimbursement by payors for our products, and/or
reduced medical procedure volumes, all of which may have a material adverse effect on our business, financial condition and results of operations. The federal
government may take further action regarding the Affordable Care Act, including, but not limited to, repeal or replacement. Most recently, the TCJA was enacted,
which,  among  other  things,  removes  penalties  for  not  complying  with  the  individual  mandate  to  carry  health  insurance.  Additionally,  all  or  a  portion  of  the
Affordable Care Act and related subsequent legislation may be modified, repealed or otherwise invalidated through judicial challenge, which could result in lower
numbers of insured individuals, reduced coverage for insured individuals and adversely affect our business.

We expect additional state and federal healthcare policies and reform measures to be adopted in the future, any of which could limit reimbursement for
healthcare products and services or otherwise result in reduced demand for our products, or additional pricing pressure, and have a material adverse effect on our
industry  generally  and  on  our  customers.  Any  changes  of,  or  uncertainty  with  respect  to,  future  coverage  or  reimbursement  rates  could  affect  demand  for  our
products, which in turn could impact our ability to successfully commercialize our products and could have a material adverse effect on our business, financial
condition and results of operations.

Our  business  involves  the  use  of  hazardous  materials  and  our  third-party  manufacturers  must  comply  with  environmental  laws  and  regulations,

which may be expensive and restrict how we do business.

Our third-party manufacturers’ activities may involve the controlled storage, use and disposal of hazardous materials. Our manufacturers are subject to
federal, state, local and foreign laws and regulations governing the use, generation, manufacture, storage, handling and disposal of these hazardous materials. We
currently carry no insurance specifically covering environmental claims relating to the use of hazardous materials. Although we believe the safety procedures of
our manufacturers for handling and disposing of these materials and waste products comply with the standards prescribed by these laws and regulations, we cannot
eliminate the risk of accidental injury or contamination from the use, storage, handling or disposal of hazardous materials. In the event of an accident, state or
federal or other applicable authorities may curtail our manufacturers’ use of these materials and interrupt their business operations which could adversely affect our
business.

Compliance  with  securities  rules  relating  to  “conflict  minerals”  may  require  us  and  our  suppliers  to  incur  substantial  expense  and  may  result  in

disclosure by us that certain minerals used in products we manufacture or contract to manufacture are not “DRC conflict free.”

Because we manufacture or contract to manufacture a product that contains titanium, we may be required under rules promulgated by the SEC governing
disclosure of the use of “conflict minerals” (tin, tungsten, tantalum and gold) to determine whether those minerals are necessary to the functionality or production
of our r-SNM System and, if so, conduct a country of origin inquiry with respect to all such minerals. If any such minerals may have originated in the Democratic
Republic of the Congo (DRC) or any of its adjoining countries, or covered countries, then we must conduct diligence on the source and chain of custody of those
conflict minerals to determine if they originated in one of the covered countries and, if so, whether they financed or benefited armed groups in the covered

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countries. Disclosures relating to the products that may contain conflict minerals, the country of origin of those minerals and whether they are “DRC conflict free”
must be provided in a Form SD (and accompanying conflict minerals report, if required, to disclose the diligence undertaken by us in sourcing the minerals and our
conclusions relating to such diligence). If we are required to submit a conflict minerals report, that report must be audited by an independent auditor pursuant to
existing government auditing standards. Compliance with this disclosure rule may be very time-consuming for our management and personnel (as well as time-
consuming for our suppliers) and could involve the expenditure of significant amounts of money by us and them. Disclosures mandated by this rule, which can be
perceived by the market to be “negative,” may cause customers to refuse to purchase our r-SNM System. The cost of compliance with the rule could adversely
affect our results of operations.

Risks Related to Intellectual Property

Litigation or other proceedings or third-party claims of intellectual property infringement against us, including the Medtronic Litigation, or any of
our current or future licensors, including AMF, could require us to spend significant time and money and could prevent us from selling our products, or affect
our stock price.

Our  commercial  success  will  depend  in  part  on  our  ability  to  avoid  infringement  of  the  proprietary  rights  of  third  parties.  To  the  extent  that  our
commercial partners, collaborators, employees and consultants use intellectual property owned by others in their work for us, disputes may arise as to the rights in
related or resulting know-how and inventions. Our competitors in both the United States and internationally, many of which have substantially greater resources,
and, may have made substantial investments in patent portfolios and competing technologies, may have applied for or obtained or may in the future apply for and
obtain, patents that will prevent, limit or otherwise interfere with our ability to make, use and sell our products. We do not always conduct independent reviews of
patents issued to third parties. Because we have not conducted a formal freedom to operate analysis for patents related to our products, we may not be aware of
issued  patents  that  a  third  party  might  assert  are  infringed  by  one  of  our  current  or  future  product  candidates,  which  could  materially  impair  our  ability  to
commercialize our products.  Even in the event that we conduct a formal freedom to operate analysis, patent searches to determine whether our products infringe
patents held by third parties are inherently uncertain and such searches cannot assure that all relevant patents are identified. In addition, patent applications in the
United States and elsewhere can be pending for many years before issuance, or unintentionally abandoned patents or applications can be revived, so there may be
applications  for  other  patents  now  pending  or  recently  revived  patents  of  which  we  are  unaware  that  our  products  may  infringe.  There  may  also  be  patent
applications that have been filed but not published that, when issued as patents, could be asserted against us. There is a substantial amount of litigation, both within
and outside the United States, involving patent and other intellectual property rights in the technology and medical device industries, including patent infringement
lawsuits, interferences, oppositions and inter partes reexamination or review proceedings before the U.S. Patent and Trademark Office. Numerous U.S. and foreign
issued patents and pending patent applications, which are owned by third parties, exist in the fields in which we are developing our products or will develop future
product  candidates.  As  the  technology  and  medical  device  industries  expand  and  more  patents  are  issued,  the  risk  continues,  or  possibly  increases,  that  our
products may be subject to claims of infringement of the patent rights of third parties.

Third  parties  may  assert  that  we,  or  any  of  our  current  or  future  licensors,  including  AMF,  are  employing  their  proprietary  technology  without
authorization. For example, on  November 4, 2019, Medtronic, Inc., Medtronic Puerto Rico Operations Co., Medtronic Logistics LLC and Medtronic USA, Inc.
(collectively, the Medtronic Affiliates) filed an initial complaint against us in the United States District Court for the Central District of California, Case No. 8:19-
cv-2115, and amended the complaint on November 26, 2019. We refer to this matter as the Medtronic Litigation. The complaint asserts that our r-SNM System
infringes  U.S.  Patent  Nos.  8,036,756,  8,626,314,  9,463,324  and  9,821,112  held  by  the  Medtronic  Affiliates,  and  the  amended  complaint  further  includes  the
additional  patents  8,738,148;  8,457,758;  and  7,774,069  (collectively,  the  Medtronic  Patents).  The  Medtronic  Litigation  requests  customary  remedies  for  patent
infringement,  including  (i)  a  judgment  that  we  have  infringed  and  are  infringing  the  Medtronic  Patents,  (ii)  damages,  including  treble  damages  for  willful
infringement, (iii) a permanent injunction preventing us from infringing the Medtronic Patents, (iv) attorneys’ fees, and (v) costs and expenses. We believe the
allegations are without merit and are vigorously defending ourselves against them. Given the early stage of the Medtronic Litigation, we are unable to predict the
likelihood of success of the claims of the Medtronic Affiliates against us or to quantify any risk of loss. The Medtronic Litigation could last for an extended period
of time and require us to dedicate significant financial resources and management resources to our defense.

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An  adverse  ruling  against  us  could  materially  and  adversely  affect  our  business,  financial  position,  results  of  operations  or  cash  flows  and  could  also  result  in
reputational harm. Even if we are successful in defending against these claims, the Medtronic Litigation could result in significant costs, delays in future product
developments, reputational harm or other collateral consequences.

On  March  16,  2020,  we  filed  seven  petitions  before  the  United  States  Patent  and  Trademark  Office  (USPTO)  requesting  inter  partes  review  (IPR)  to
contest the validity of each of the Medtronic patents that Medtronic has alleged are being infringed by us. In September 2020, the USPTO decided that it will
accept or “institute” the IPR process for six of the seven patents, finding that we had demonstrated a reasonable likelihood that at least one, if not all, of the claims
of  these  six  patents  are  invalid.  We  are  currently  in  the  IPR  discovery  process.  The  USPTO  will  usually  render  a  decision  on  the  validity  of  contested  patents
within  twelve  months  of  instituting  the  review.  We  filed  a  motion  to  stay  the  proceedings  before  the  United  States  District  Court  for  the  Central  District  of
California pending resolution of the IPR process. Our motion was granted by the court on May 8, 2020.

Defense  of  any  of  the  above  claims,  including  the  Medtronic  Litigation,  would  require  us  to  dedicate  substantial  time  and  resources,  which  time  and
resources could otherwise be used by us toward the maintenance of our own intellectual property and the commercialization of our products, or by any of our
current or future licensors for operational upkeep and manufacturing of our products.

The legal threshold for initiating litigation or contested proceedings may be low, so that even lawsuits or proceedings with a low probability of success
might be initiated. Litigation and contested proceedings can also be expensive and time-consuming, and our adversaries in these proceedings may have the ability
to dedicate substantially greater resources to prosecuting these legal actions than we can. We may also occasionally use these proceedings to challenge the patent
rights of others.

Any  lawsuits  resulting  from  such  allegations  could  subject  us  to  significant  liability  for  damages  and  invalidate  our  proprietary  rights.  Any  potential

intellectual property litigation also could force us to do one or more of the following:

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stop making, selling or using products or technologies that allegedly infringe the asserted intellectual property;

lose  the  opportunity  to  license  our  technology  to  others  or  to  collect  royalty  payments  based  upon  successful  protection  and  assertion  of  our
intellectual property rights against others;

incur significant legal expenses;

pay substantial damages or royalties to the party whose intellectual property rights we may be found to be infringing;

pay the attorney’s fees and costs of litigation to the party whose intellectual property rights we may be found to be infringing;

redesign those products that contain the allegedly infringing intellectual property, which could be costly, disruptive, or infeasible; and

attempt to obtain a license to the relevant intellectual property from third parties, which may not be available on reasonable terms, or at all, or, from
third parties whom may attempt to license rights that they have or do not have.

Any litigation or claim against us or AMF, even those without merit, may cause us to incur substantial costs, and, could place a significant strain on our
financial resources, divert the attention of management from commercialization of our r-SNM System, or harm our reputation. If we or AMF are found to infringe
the intellectual property rights of third parties, we could be required to pay substantial damages (which may be increased up to three times of awarded damages)
and/or substantial royalties and could be prevented from selling our infringing products unless we obtain a license or are able to redesign our r-SNM System to
avoid infringement. Any such license may not be available on reasonable terms, if at all, and we may not be able to redesign the infringing product in a way that
would not infringe the intellectual property rights of others. We could encounter delays in product introductions while we attempt to develop alternative methods
or  products.  If  we  fail  to  obtain  any  required  licenses,  or  make  any  necessary  changes  to  our  r-SNM  System,  including  future  technologies,  we  may  have  to
withdraw our r-SNM System from the market or may be unable to commercialize our r-SNM System.

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In addition, third parties may assert infringement claims against our customers. These claims may require us to initiate or defend protracted and costly
litigation on behalf of our customers or indemnify our customers for any costs associated with their own initiation or defense of infringement claims, regardless of
the merits of these claims. If any of these claims succeed or settle, we may be forced to pay damages or settlement payments on behalf of our customers or may be
required to obtain licenses for the products they use. If we cannot obtain all necessary licenses on commercially reasonable terms, our customers may be forced to
stop using our products.

If we or any of our current or future licensors, including AMF, are unable to maintain, obtain or adequately protect our intellectual property rights,
we may not be able to compete effectively in our market or we could be required to incur significant expenses to enforce or defend our rights or attempt to do
the same.

Our  commercial  success  depends  in  part  on  ours  and  any  of  our  current  or  future  licensors’,  including  AMF’s,  success  in  obtaining,  maintaining  and
protecting patents, trademarks, trade secrets and other intellectual property rights and proprietary technology in the United States and elsewhere. If we or any of
our current or future licensors, including AMF, do not adequately protect our respective intellectual property and proprietary technology, competitors may be able
to use our technologies and erode or negate any competitive advantage we may have, which could harm our business and ability to achieve profitability.

Our intellectual property coverage includes protection provided by patents and other intellectual property licensed through the License Agreement with
AMF. We rely on AMF to maintain the patents and otherwise protect the intellectual property we license from them. If in the future we no longer have rights to one
or more of these licensed patents or other licensed intellectual property, our intellectual property coverage may be compromised, which in turn could affect our
ability to protect our r-SNM System and defend it against competitors.

We  own  numerous  issued  patents  and  pending  patent  applications  that  relate  to  our  products  and  several  issued  patents  and  patent  applications  were
licensed from AMF in 2013 pursuant to the License Agreement. As of December 31, 2020, we own 32 issued U.S. patents and 89 issued foreign patents, and
19 pending U.S. patent applications and 41 pending foreign patent applications. We also license from AMF 30 issued U.S. patents and three pending U.S. patent
applications, as well as 65 issued foreign patents and 10 pending foreign patent applications. Issued patents owned or used by us will expire between 2021 and
2040.

Our patents may not have, and any of our pending patent applications that mature into issued patents may not include, claims with a scope sufficient to
adequately protect our products, or any additional features we develop for our products or any new products. Other parties may have developed technologies that
may be related to or competitive with our products, and, may have filed, or may file, patent applications, and, may have received, or may receive patents, that
overlap  or  conflict  with  our  patent  applications,  either  by  claiming  the  same  methods  or  devices  or  by  claiming  subject  matter  that  could  dominate  our  patent
position. The patent positions of medical device companies, including our patent position, may involve complex legal and factual questions, and therefore, the
scope,  validity  and  enforceability  of  any  patent  claims  that  we  may  obtain  cannot  be  predicted  with  certainty.  Patents,  if  issued,  may  be  challenged,  deemed
unenforceable, invalidated or circumvented. Proceedings challenging our patents could result in either loss of the patent, or denial of the patent application or loss
or reduction in the scope of one or more of the claims of the patent or patent application. In addition, such proceedings may be costly. Thus, any patents that we
may own may not provide any protection against competitors. Furthermore, an adverse decision may result in a third party receiving a patent right sought by us,
which in turn could affect our ability to commercialize our products.

Though an issued patent is presumed valid and enforceable, its issuance is not conclusive as to its validity or its enforceability and it may not provide us
with adequate proprietary protection or competitive advantages against competitors with similar products. Competitors could purchase our products and attempt to
replicate some or all of the competitive advantages we derive from our development efforts, circumvent or design around our patents, or develop and obtain patent
protection for more effective technologies, designs or methods. We may be unable to prevent the unauthorized disclosure or use of our technical knowledge or
trade  secrets  by  consultants,  suppliers,  vendors,  former  employees  and  current  employees.  In  addition,  third  parties  may  create  new  products  or  methods  that
achieve  similar  results  without  infringing  upon  patents  we  own.  If  these  developments  were  to  occur,  it  could  have  an  adverse  effect  on  our  sales  or  market
position.  The  laws  of  some  foreign  countries  do  not  protect  our  proprietary  rights  to  the  same  extent  as  the  laws  of  the  United  States,  and  we  may  encounter
significant problems in protecting our proprietary rights in these countries.

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Our ability to enforce our patent rights depends on our ability to detect infringement. It may be difficult to detect infringers who do not advertise the
components  that  are  used  in  their  products.  In  addition,  it  may  be  difficult  or  impossible  to  obtain  evidence  of  infringement  in  a  competitor’s  or  potential
competitor’s product. We may not prevail in some, or any lawsuits that we initiate and the damages or other remedies awarded if we were to prevail may not be
commercially meaningful. Any litigation to enforce or defend our patent rights, even if we were to prevail, could be costly and time-consuming and could divert
the attention of our management and key personnel from our business operations.

In addition, proceedings to enforce or defend our patents could put our patents at risk of being invalidated, held unenforceable, or interpreted narrowly.
Such proceedings could also provoke third parties to assert claims against us, including that some, or all, of the claims in one or more of our patents are invalid or
otherwise unenforceable. If any of our patents covering our products are invalidated or found unenforceable, or, if a court found that valid, enforceable patents held
by third parties covered our products, our competitive position could be harmed, or, we could be required to incur significant expenses to enforce or defend our
rights.

The degree of future protection for our proprietary rights is uncertain, and we cannot ensure that:

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our patents, or our pending patent applications, if issued, will include claims having a scope sufficient to protect our products;

any of our pending patent applications will issue as patents;

• we will be able to successfully commercialize our products on a substantial scale before our relevant patents have expired;

• we were the first to make, or file for patent protection of, the inventions covered by each of our patents and pending patent applications, as is dictated

by the applicable national patent laws in effect at the time of a patent application being filed;

• we were the first to file patent applications for these inventions, where such rules are applicable;

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others will not develop similar or alternative technologies that do not infringe our patents;

any of our patents will be found to ultimately be valid and enforceable;

any  patents  issued  to  us  will  provide  a  basis  for  an  exclusive  market  for  our  commercially  viable  products,  will  provide  us  with  any  competitive
advantages or will not be challenged by third parties;

• we will develop additional proprietary technologies or products that are separately patentable; or

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our commercial activities or products will not infringe upon the patents of others.  

In addition, we rely in part upon unpatented trade secrets, unpatented know-how, and continuing technological innovation which may not yet, or may
never be, patented, to develop and maintain our competitive position, which we seek to protect, in part, by confidentiality agreements with our employees and
consultants. We also have agreements with our employees and consultants that obligate them to assign their inventions to us. It is possible that technology relevant
to our business will be independently developed by a person that is not a party to such an agreement. In addition, if the employees and consultants who are parties
to these agreements breach or violate the terms of these agreements, we may not have adequate remedies for any such breach or violation, and we could lose our
trade secrets through such breaches or violations. To the extent that our commercial partners, collaborators, employees and consultants use intellectual property
owned by others in their work for us, disputes may arise as to the rights in related or resulting know-how and inventions. Further, our trade secrets could otherwise
become known or be independently discovered by our competitors, which would harm our business.

We  are  reliant  on  the  ability  of  AMF,  as  licensor  of  certain  intellectual  property  contained  in  our  products,  and  may  be  reliant  on,  future  licensors  to
maintain their intellectual property and protect their intellectual property against misappropriation, infringement or other violation. In some instances, we may not
have primary control over AMF’s, or our other future licensors’, patent prosecution activities. With respect to licensed patents that were issued to our licensors, or
patents that may issue on patent applications, third parties may challenge their validity, enforceability or scope, which may result in such patents being narrowed or
invalidated. As a licensee, we are reliant on AMF to defend any third-party claims or consent to our defending them on their behalf. Our licensors may not

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defend or prosecute such actions as vigorously or in the manner that we would have if entitled to do so, and we will be subject to any judgment or settlement
resulting from such actions and our business could be adversely affected.

If we are unable to protect the confidentiality of our trade secrets, our business or competitive position could be harmed.

In addition to patent protection, we also rely upon other non-patent protection, such as: trademark, or, trade secret protection, as well as confidentiality
agreements  with  our  employees,  consultants,  vendors,  and  third  parties,  to  protect  our  confidential  and  proprietary  information.  Despite  the  existence  of  such
confidentiality  agreements,  or  other  contractual  restrictions,  we  may  not  be  able  to  prevent  the  unauthorized  disclosure  or  use  of  our  confidential  proprietary
information or trade secrets by employees, consultants, vendors, and third parties. In addition to contractual measures, we try to protect the confidential nature of
our  proprietary  information  using  commonly  accepted  physical  and  technological  security  measures.  Such  measures  may  not,  for  example,  in  the  case  of
misappropriation of a trade secret by an employee or third party with authorized access, provide adequate protection for our proprietary information. Our security
measures may not prevent an employee or consultant from misappropriating our trade secrets and providing them to a competitor, and, recourse we take against
such misconduct may not provide an adequate remedy to fully protect our interests. Unauthorized parties may also attempt to copy or reverse engineer certain
aspects of our products that we consider proprietary. Enforcing a claim that a party illegally disclosed, or misappropriated a trade secret, can be difficult, expensive
and time-consuming, and, the outcome is unpredictable. Even though we use commonly accepted security measures, trade secret violations are often a matter of
state law, and the criteria for protection of trade secrets can vary among different jurisdictions. Furthermore, the laws of foreign countries may not protect our trade
secrets effectively or to the same extent as the laws of the United States. In addition, trade secrets may be independently developed by others in a manner that
could prevent legal recourse by us. If any of our confidential or proprietary information, such as our trade secrets, were to be disclosed or misappropriated, or if
any such information was independently developed by a competitor, our business and competitive position could be harmed.

We may be unable to enforce our intellectual property rights throughout the world.

The laws of some foreign countries do not protect intellectual property rights to the same extent as the laws of the United States. Many companies have
encountered significant problems in protecting and defending intellectual property rights in certain foreign jurisdictions. If we face similar challenges with respect
to material intellectual property matters, this could make it difficult for us to stop infringement of our foreign patents or our other intellectual property rights. For
example, some foreign countries have compulsory licensing laws under which a patent owner must grant licenses to third parties. In addition, some countries limit
the enforceability of patents against third parties, including government agencies or government contractors. In these countries, patents may provide limited or no
benefit. Patent protection must ultimately be sought on a country-by-country basis, which is an expensive and time-consuming process with uncertain outcomes.
Accordingly, we may choose not to seek patent protection in certain countries, and we will not have the benefit of patent protection in such countries.

Litigation may be necessary in the future to enforce our intellectual property rights or protect our trade secrets or other proprietary information, which is
an  expensive  and  time-consuming  process  with  uncertain  outcomes.  Proceedings  to  enforce  our  patent  rights  in  foreign  jurisdictions  could  result  in  substantial
costs and divert our efforts and attention from the commercialization of our products. Accordingly, our efforts to protect our intellectual property rights in such
countries  may  be  inadequate.  In  addition,  changes  in  the  law  and  legal  decisions  by  courts  in  the  United  States  and  foreign  countries  may  affect  our  ability  to
obtain adequate protection for our technology and the enforcement of our intellectual property.

Third parties may assert ownership or commercial rights to inventions we develop.

Third parties may, in the future, make claims challenging the inventorship or ownership of our intellectual property. In addition, we may face claims by
third parties that our agreements with employees, contractors or consultants obligating them to assign intellectual property to us are ineffective or in conflict with
prior  or  competing  contractual  obligations  of  assignment,  which  could  result  in  ownership  disputes  regarding  intellectual  property  we  have  developed  or  will
develop and interfere with our ability to capture the commercial value of such intellectual property. Litigation may be necessary to resolve an ownership dispute,
and if we are not successful, we may be

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precluded from using certain intellectual property or we may lose our rights in that intellectual property. Either outcome could harm our business and competitive
position.

We may be subject to claims that our employees, consultants or independent contractors have wrongfully used or disclosed confidential information of

third parties.

We employ individuals who previously worked with other companies, including our competitors or potential competitors. We may be subject to claims
that  we  or  our  employees,  consultants  or  independent  contractors  have  inadvertently  or  otherwise  used  or  disclosed  confidential  information,  including  trade
secrets or other proprietary information, of former employers or other third parties. We may also be subject to claims that former employers or other third parties
have an ownership interest in our patents. Litigation may be necessary to defend against these claims. We may not be successful in defending these claims, and
even if we are successful, litigation could result in substantial cost and be a distraction to our management and other employees. Any litigation or the threat thereof
may adversely affect our ability to hire employees and we may lose valuable intellectual property rights if we fail in defending any such claims. A loss of key
personnel or their work product could diminish or prevent our ability to commercialize our products, which could have an adverse effect on our business, results of
operations and financial condition.

Recent changes in U.S. patent laws may limit our ability to obtain, defend and/or enforce our patents.

Recent patent reform legislation could increase the uncertainties and costs surrounding the prosecution of our patent applications and the enforcement or
defense  of  our  issued  patents.  The  Leahy-Smith  America  Invents  Act  (the  AIA)  includes  a  number  of  significant  changes  to  U.S.  patent  law.  These  include
provisions that affect the way patent applications are prosecuted and also affect patent litigation. The U.S. Patent and Trademark Office recently developed new
regulations and procedures to govern administration of the AIA, and many of the substantive changes to patent law associated with the AIA, and in particular, the
first to file provisions, which became effective on March 16, 2013. The first to file provisions limit the rights of an inventor to patent an invention if that inventor
is not the first to file an application for patenting that invention, even if such inventor was the first to invent such invention. Accordingly, it is not clear what, if
any, impact the AIA will have on the operation of our business.

The AIA could also increase the uncertainties and costs surrounding the enforcement and defense of our issued patents. For example, the AIA provides
that an administrative tribunal known as the Patent Trial and Appeals Board (PTAB) provides a venue for challenging the validity of patents at a cost that is much
lower than district court litigation and on timelines that are much faster. Although it is not clear what, if any, long-term impact the PTAB proceedings will have on
the operation of our business, the initial results of patent challenge proceedings before the PTAB since its inception in 2013 have resulted in the invalidation of
many  U.S.  patent  claims.  The  availability  of  the  PTAB  as  a  lower-cost,  faster  and  potentially  more  potent  tribunal  for  challenging  patents  could  increase  the
likelihood that our own patents will be challenged, thereby increasing the uncertainties and costs of maintaining and enforcing them.

If we fail to comply with our obligations under our patent licenses with third parties, we could lose license rights that are important to our business.

We are a party to the License Agreement with AMF and we may be a party to future license agreements. One or more of our licensors may allege that we
have breached our license agreement with them, and accordingly seek to terminate our license. If successful, this could result in our loss of the right to use the
licensed intellectual property, which could adversely affect our ability to commercialize our products, as well as harm our competitive business position and our
business prospects. In particular, the License Agreement imposes various development, royalty, insurance and other obligations on us. If we fail to comply with
these obligations or otherwise materially breach the License Agreement, AMF may have the right to terminate the License Agreement, in which event we would
not be able to market our products. In addition, any claims asserted against us by AMF may be costly and time-consuming, divert the attention of key personnel
from business operations or otherwise have a material adverse effect on our business.

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Risks Related to Our Common Stock

The trading price of our common stock may be volatile, and purchasers of our common stock could incur substantial losses.

Our stock price may be volatile. The stock market in general and the market for medical technology companies in particular have experienced extreme
volatility that has often been unrelated to the operating performance of particular companies. The market price for our common stock may be influenced by many
factors, some of which are beyond our control, including:

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the impact of worldwide pandemics on voluntary surgical procedures;

unanticipated safety concerns related to the use of our products;

FDA or other U.S. or foreign regulatory or legal actions or changes affecting us or our industry;

intellectual  property,  product  liability  or  other  litigation  against  us,  our  third-party  manufacturers  or  other  parties  on  which  we  rely  or  litigation
against our general industry;

any termination or loss of rights under the License Agreement;  

any voluntary or regulatory mandated product recalls;

adverse developments concerning our manufacturers or suppliers or any future strategic partnerships;

introductions  and  announcements  of  new  technologies  by  us,  any  commercialization  partners  or  our  competitors,  and  the  timing  of  these
introductions and announcements;

announcements of regulatory approval or disapproval of our products or for any future enhancements to our products;

adverse results from or delays in clinical studies of our products;

our ability to successfully integrate acquired operations into our ongoing business;

variations in our financial results or those of companies that are perceived to be similar to us;

success or failure of competitive products or therapies in the SNM market;

changes in the structure of healthcare payment of our products;

announcements by us or our competitors of significant acquisitions, licenses, strategic partnerships, joint ventures or capital commitments;

• market conditions in the medical technology industry and issuance of securities analysts’ reports or recommendations;

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quarterly variations in our results of operations or those of our competitors;

changes in financial estimates or guidance, including our ability to meet our future revenue and operating profit or loss estimates or guidance;

the public’s reaction to our earnings releases, other public announcements and filings with the SEC;

rumors and market speculation involving us or other companies in our industry;

sales of substantial amounts of our stock by directors, officers or significant stockholders, or the expectation that such sales might occur;

general economic, industry and market conditions, including the size and growth, if any, of the market;

news reports relating to trends, concerns and other issues in the market or industry;

operating and stock performance of other companies that investors deem comparable to us and overall performance of the equity markets;

additions or departures of key personnel;

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changes in our capital structure, such as future issuances of securities and the incurrence of additional debt;

changes in accounting standards, policies, guidelines, interpretations or principles;

the results of any future legal proceedings; and

other factors described in this “Risk Factors” section.  

In addition, in the past, stockholders have initiated class action lawsuits against companies following periods of volatility in the market prices of these
companies’ common stock. Such litigation, if instituted against us, regardless of the merit or ultimate results of such litigation, could cause us to incur substantial
costs and divert management’s attention and resources.

Our directors, officers and principal stockholders have significant voting power and may take actions that may not be in the best interests of our other

stockholders.

Based on the beneficial ownership of our common stock as of December 31, 2020, our officers, directors and principal stockholders each holding more
than 5% of our common stock, collectively, controlled approximately 25% of our outstanding common stock. As a result, these stockholders, if they act together,
could  exercise  significant  control  over  the  management  and  affairs  of  our  company  and  most  matters  requiring  stockholder  approval,  including  the  election  of
directors and approval of significant corporate transactions. The interests of these stockholders may not be the same as or may even conflict with your interests.
For example, these stockholders could attempt to delay or prevent a change in control of our company, even if such change in control would benefit our other
stockholders, which could deprive our stockholders of an opportunity to receive a premium for their common stock as part of a sale of our company or our assets,
and  might  affect  the  prevailing  market  price  of  our  common  stock  due  to  investors’  perceptions  that  conflicts  of  interest  may  exist  or  arise.  As  a  result,  this
concentration of ownership may not be in the best interests of our other stockholders.

We  have  incurred  and  will  continue  to  incur  significant  costs  as  a  result  of  being  a  public  company,  which  may  adversely  affect  our  business,

financial condition and results of operations.

We  have  incurred  and  will  continue  to  incur  significant  costs  associated  with  corporate  governance  requirements  that  are  applicable  to  us  as  a  public
company, including rules and regulations of the SEC, the Sarbanes-Oxley Act, the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, and the
Securities  Exchange  Act  of  1934  (the  Exchange  Act),  as  well  as  the  listing  requirements  of  Nasdaq.  These  rules  and  regulations  are  expected  to  significantly
increase our accounting, legal and financial compliance costs and make some activities more time-consuming. We also expect these rules and regulations to make
it more expensive for us to maintain our directors’ and officers’ liability insurance. As a result, it may be more difficult for us to attract and retain qualified persons
to  serve  on  our  board  of  directors  or  as  executive  officers.  Accordingly,  increases  in  costs  incurred  as  a  result  of  becoming  a  publicly  traded  company  may
adversely affect our business, financial condition and results of operations.

We are obligated to develop and maintain proper and effective internal controls over financial reporting and any failure to maintain the adequacy of

these internal controls may adversely affect investor confidence in us, and, as a result, the value of our common stock.

To  comply  with  the  requirements  of  being  a  public  company,  we  are  required  to  maintain  internal  control  over  financial  reporting  and  to  report  any
material  weaknesses  in  such  internal  control.  Section  404  of  the  Sarbanes-Oxley  Act  requires  that  we  evaluate  and  determine  the  effectiveness  of  our  internal
control over financial reporting and provide a management report on internal control over financial reporting. Further, the Sarbanes-Oxley Act also requires that
our internal control over financial reporting be attested to by our independent registered public accounting firm.

If we have a material weakness in our internal control over financial reporting, we may not detect errors on a timely basis and our financial statements
may be materially misstated. The process of designing and implementing the internal control over financial reporting required to comply with this obligation is
time consuming, costly and complicated. If we identify material weaknesses in our internal control over financial reporting, if we are unable to comply with the
requirements of Section 404 in a timely manner, if we are unable to assert that our internal control

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over financial reporting are effective, or if our independent registered public accounting firm is unable to express an opinion as to the effectiveness of our internal
control over financial reporting, investors may lose confidence in the     accuracy and completeness of our financial reports and the market price of our common
stock  could  be  adversely  affected,  and  we  could  become  subject  to  investigations  by  the  stock  exchange  on  which  our  securities  are  listed,  the  SEC,  or  other
regulatory authorities, which could require additional financial and management resources. In addition, if we are unable to continue to meet these requirements, we
may be unable to remain listed on Nasdaq.

Our disclosure controls and procedures may not prevent or detect all errors or acts of fraud.

We are continuing to refine our disclosure controls and procedures to provide reasonable assurance that information we must disclose in reports we file or
submit  under  the  Exchange  Act  is  accumulated  and  communicated  to  management,  and  recorded,  processed,  summarized  and  reported  within  the  time  periods
specified in the rules and forms of the SEC. We believe that any disclosure controls and procedures, no matter how well-conceived and operated, can provide only
reasonable, not absolute, assurance that the objectives of the control system are met.

These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or
mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people or by an unauthorized override of
the controls. Accordingly, because of the inherent limitations in our control system, misstatements due to error or fraud may occur and not be detected.

Our  business  could  be  negatively  affected  as  a  result  of  actions  of  activist  stockholders,  and  such  activism  could  impact  the  trading  value  of  our

securities.

Stockholders may, from time to time, engage in proxy solicitations or advance stockholder proposals, or otherwise attempt to effect changes and assert
influence on our board of directors and management. Activist campaigns that contest or conflict with our strategic direction or seek changes in the composition of
our board of directors could have an adverse effect on our operating results and financial condition. A proxy contest would require us to incur significant legal and
advisory  fees,  proxy  solicitation  expenses  and  administrative  and  associated  costs  and  require  significant  time  and  attention  by  our  board  of  directors  and
management, diverting their attention from the pursuit of our business strategy. Any perceived uncertainties as to our future direction and control, our ability to
execute  on  our  strategy,  or  changes  to  the  composition  of  our  board  of  directors  or  senior  management  team  arising  from  a  proxy  contest  could  lead  to  the
perception  of  a  change  in  the  direction  of  our  business  or  instability  which  may  result  in  the  loss  of  potential  business  opportunities,  make  it  more  difficult  to
pursue our strategic initiatives, or limit our ability to attract and retain qualified personnel and business partners, any of which could adversely affect our business
and  operating  results.  If  individuals  are  ultimately  elected  to  our  board  of  directors  with  a  specific  agenda,  it  may  adversely  affect  our  ability  to  effectively
implement our business strategy and create additional value for our stockholders. We may choose to initiate, or may become subject to, litigation as a result of
the proxy contest or matters arising from the proxy contest, which would serve as a further distraction to our board of directors and management and would require
us  to  incur  significant  additional  costs.  In  addition,  actions  such  as  those  described  above  could  cause  significant  fluctuations  in  our  stock  price  based  upon
temporary or speculative market perceptions or other factors that do not necessarily reflect the underlying fundamentals and prospects of our business.

Anti-takeover provisions in our certificate of incorporation and bylaws, as well as under Delaware law, could discourage a takeover.

Provisions in our certificate of incorporation and our bylaws may discourage, delay or prevent a merger, acquisition or other change in control of us that
stockholders may consider favorable, including transactions in which stockholders might otherwise receive a premium for their shares. These provisions could also
limit the price that investors might be willing to pay in the future for shares of our common stock, thereby depressing the market price of our common stock. In
addition, these provisions may frustrate or prevent any attempts by our stockholders to replace or remove our current management by making it more difficult for
stockholders to replace or remove members of our board of directors. Because our board of directors is responsible for appointing the members of our

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management team, these provisions could in turn affect any attempt by our stockholders to replace or remove current members of our management team. These
include the following provisions that:

•

•

•

•

•

•

•

permit our board of directors to issue shares of preferred stock, with any rights, preferences and privileges as they may designate, without stockholder
approval, which could be used to dilute the ownership of a hostile bidder significantly;

provide that the authorized number of directors may be changed only by resolution of our board of directors and that a director may only be removed
with or without cause by the affirmative vote of the holders of at least 66 2/3% of our voting stock;

provide  that  all  vacancies,  including  newly  created  directorships,  may,  except  as  otherwise  required  by  law,  be  filled  by  the  affirmative  vote  of  a
majority of directors then in office, even if less than a quorum;

require that any action to be taken by our stockholders must be effected at a duly called annual or special meeting of stockholders and not be taken by
written consent;

provide  that  stockholders  seeking  to  present  proposals  before  a  meeting  of  stockholders  or  to  nominate  candidates  for  election  as  directors  at  a
meeting of stockholders must provide notice in writing in a timely manner and also specify requirements as to the form and content of a stockholder’s
notice, which may discourage or deter a potential acquiror from conducting a solicitation of proxies to elect the acquiror’s own slate of directors or
otherwise attempting to obtain control of our company;  

prohibit cumulative voting in the election of directors, which limits the ability of minority stockholders to elect director candidates; and

provide  that  special  meetings  of  our  stockholders  may  be  called  only  by  the  Chair  of  the  board,  our  Chief  Executive  Officer  or  by  our  board  of
directors pursuant to a resolution adopted by a majority of the total number of authorized directors, which may delay the ability of our stockholders to
force consideration by our company of a take-over proposal or to take certain corporate actions, including the removal of directors.

In addition, Section 203 of the Delaware General Corporation Law (DGCL) which generally prohibits a Delaware corporation from engaging in any of a
broad range of business combinations with an interested stockholder who owns in excess of 15% of our outstanding voting stock from merging or combining with
us for a period of three years after the date of the transaction in which the person acquired in excess of 15% of our outstanding voting stock, unless the merger or
combination is approved in a prescribed manner. This provision could have the effect of delaying or preventing a change in control of our company, whether or not
it is desired by or beneficial to our stockholders. Further, other provisions of Delaware law may also discourage, delay or prevent someone from acquiring us or
merging with us.

Our certificate of incorporation designates the Court of Chancery of the State of Delaware as the sole and exclusive forum for certain types of actions
and proceedings that may be initiated by our stockholders, which could limit our stockholders’ ability to obtain a favorable judicial forum for disputes with us
or our directors, officers, employees or agents.

Our certificate of incorporation provides that, unless we consent in writing to an alternative forum, the Court of Chancery of the State of Delaware will be
the sole and exclusive forum for any derivative action or proceeding brought on our behalf, any action asserting a claim of breach of a fiduciary duty owed by any
of our directors, officers, employees or agents to us or our stockholders, any action asserting a claim arising pursuant to any provision of the DGCL, our certificate
of incorporation or our bylaws, any action asserting a claim that is governed by the internal affairs doctrine and the resolution of any complaint asserting a cause of
action  arising  under  the  Securities  Act,  in  each  case  subject  to  the  Court  of  Chancery  having  personal  jurisdiction  over  the  indispensable  parties  named  as
defendants therein and the claim not being one which is vested in the exclusive jurisdiction of a court or forum other than the Court of Chancery or for which the
Court of Chancery does not have subject matter jurisdiction.

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Any person purchasing or otherwise acquiring any interest in any shares of our capital stock shall be deemed to have notice of and to have consented to
these provisions of our certificate of incorporation. These choice of forum provisions may limit our stockholders’ ability to bring a claim in a judicial forum that
they find favorable for disputes with us or our directors, officers, employees or agents, which may discourage such lawsuits against us and our directors, officers,
employees and agents even though an action, if successful, might benefit our stockholders. Stockholders who do bring a claim in the Court of Chancery could face
additional  litigation  costs  in  pursuing  any  such  claim,  particularly  if  they  do  not  reside  in  or  near  Delaware.  The  Court  of  Chancery  may  also  reach  different
judgments or results than would other courts, including courts where a stockholder considering an action may be located or would otherwise choose to bring the
action, and such judgments or results may be more favorable to us than to our stockholders. Alternatively, if a court were to find these provisions of our certificate
of  incorporation  inapplicable  to,  or  unenforceable  in  respect  of,  one  or  more  of  the  specified  types  of  actions  or  proceedings,  we  may  incur  additional  costs
associated  with  resolving  such  matters  in  other  jurisdictions,  which  could  have  a  material  adverse  effect  on  our  business,  financial  condition  or  results  of
operations.  

If  securities  or  industry  analysts  do  not  publish  research  or  publish  inaccurate  or  unfavorable  research  about  our  business,  our  stock  price  and

trading volume could decline.

The  trading  market  for  our  common  stock  will  rely  in  part  on  the  research  and  reports  that  securities  or  industry  analysts  publish  about  us  and  our
business. If one or more of the analysts who cover us downgrades our common stock or issues other unfavorable commentary or research the price of our common
stock may decline. If one or more analysts ceases coverage of our company or fails to publish reports on us regularly, demand for our stock could decrease, which
in turn could cause the trading price or trading volume of our common stock to decline and could result in the loss of all or part of your investment in us.

Item 1B. Unresolved Staff Comments.

None.

Item 2. Properties.

In August 2014, we entered into a five-year operating lease for approximately 12,215 square feet of office space beginning on November 1, 2014, and
expiring  on  October  31,  2019.  In  June  2019,  the  lease  was  amended  to  extend  the  expiration  date  to  October  31,  2020  and  in  September  2020,  the  lease  was
amended to extend the expiration date to July 31, 2022.

In November 2017, we entered into a seven-year operating lease for approximately 25,548 square feet of office space beginning on August 1, 2018, and
expiring on August 31, 2025. In June 2019, the lease was amended to extend the expiration date to October 31, 2027. We have a renewal option to extend the term
of the lease for a period of five years beyond the initial term.

    In June 2019, we entered into an eight-year operating lease for approximately 32,621 square feet of office space beginning on January 15, 2020 and expiring on
January 31, 2028. We use these premises as our new principal executive offices and for general office space. We intend to utilize our other currently-leased spaces
through the lease expiration dates to conduct the training of our sales team and for manufacturing purposes.

In August 2020, we entered into a 38-month operating lease for approximately 5,693 square feet of warehouse space beginning on October 15, 2020 and

expiring on December 31, 2023. The Company uses these premises for general warehouse space.

    For additional information, see Note 4 to the Consolidated Financial Statements in Part II, Item 8 of this Report.

Item 3. Legal Proceedings.

On  November  4,  2019,  Medtronic,  Inc.,  Medtronic  Puerto  Rico  Operations  Co.,  Medtronic  Logistics  LLC  and  Medtronic  USA,  Inc.  (collectively,  the
Medtronic Affiliates) filed an initial complaint against us in the United States District Court for the Central District of California, Case No. 8:19-cv-2115, and
amended the complaint on November 26, 2019. We refer to this matter as the Medtronic Litigation. The complaint asserts that our r-SNM System infringes U.S.
Patent Nos. 8,036,756, 8,626,314, 9,463,324 and 9,821,112 held by the Medtronic Affiliates, and the amended complaint further includes the additional patents
8,738,148; 8,457,758; and 7,774,069

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(collectively,  the  Medtronic  Patents).  The  Medtronic  Litigation  requests  customary  remedies  for  patent  infringement,  including  (i)  a  judgment  that  we  have
infringed and are infringing the Medtronic Patents, (ii) damages, including treble damages for willful infringement, (iii) a permanent injunction preventing us from
infringing  the  Medtronic  Patents,  (iv)  attorneys’  fees,  and  (v)  costs  and  expenses.  We  believe  the  allegations  are  without  merit  and  are  vigorously  defending
ourselves  against  them.  Given  the  early  stage  of  the  Medtronic  Litigation,  we  are  unable  to  predict  the  likelihood  of  success  of  the  claims  of  the  Medtronic
Affiliates  against  us  or  to  quantify  any  risk  of  loss.  The  Medtronic  Litigation  could  last  for  an  extended  period  of  time  and  require  us  to  dedicate  significant
financial resources and management resources to our defense. An adverse ruling against us could materially and adversely affect our business, financial position,
results of operations or cash flows and could also result in reputational harm. Even if we are successful in defending against these claims, the Medtronic Litigation
could result in significant costs, delays in future product developments, reputational harm or other collateral consequences.

On  March  16,  2020,  we  filed  seven  petitions  before  the  United  States  Patent  and  Trademark  Office  (USPTO)  requesting  inter  partes  review  (IPR)  to
contest the validity of each of the Medtronic patents that Medtronic has alleged are being infringed by us. In September 2020, the USPTO decided that it will
accept or “institute” the IPR process for six of the seven patents, finding that we had demonstrated a reasonable likelihood that at least one, if not all, of the claims
of  these  six  patents  are  invalid.  We  are  currently  in  the  IPR  discovery  process.  The  USPTO  will  usually  render  a  decision  on  the  validity  of  contested  patents
within  twelve  months  of  instituting  the  review.  We  filed  a  motion  to  stay  the  proceedings  before  the  United  States  District  Court  for  the  Central  District  of
California pending resolution of the IPR process. Our motion was granted by the court on May 8, 2020.

In  addition  to  the  Medtronic  Litigation,  we  are  and  may  continue  to  be  involved  in  claims,  legal  proceedings,  and  investigations  arising  out  of  our

operations in the normal course of business.

Item 4. Mine Safety Disclosures.

Not applicable.

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

Market for Common Stock

PART II

    Our common stock has been publicly traded on the Nasdaq Global Select Market under the symbol “AXNX” since October 31, 2018. Prior to that date, there
was no public market for our common stock.

Holders of Record

    At February 25, 2021, there were approximately 310 stockholders of record of our common stock. The actual number of stockholders is greater than this number
of record holders, and includes stockholders who are beneficial owners, but whose shares are held in street name by brokers and other nominees. This number of
holders of record also does not include stockholders whose shares may be held in trust by other entities.

Dividends

    We have never declared or paid cash dividends on our common stock. Because we currently intend to retain all future earnings to finance future growth, we do
not anticipate paying any cash dividends in the near future. In addition, pursuant to the Loan Agreement with Silicon Valley Bank, we are prohibited from paying
cash dividends without the prior written consent of Silicon Valley Bank.

Recent Sales of Unregistered Securities

    Except as previously disclosed in our Quarterly Reports on Form 10-Q and Current Reports on Form 8-K, we had no sales of unregistered equity securities
during fiscal year 2020.

Purchases of Equity Securities by the Issuer and Affiliated Purchasers

    None.

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Performance Graph

    The following graph illustrates a comparison of the total cumulative stockholder return on our common stock since October 31, 2018, which is the date our
common stock first began trading on the Nasdaq Global Select Market, to two indices: the Standard & Poor’s (S&P) 500 Stock Index and the S&P Healthcare
Equipment  Index.  The  stockholder  return  shown  in  the  graph  below  is  not  necessarily  indicative  of  future  performance,  and  we  do  not  make  or  endorse  any
predictions as to future stockholder returns. This graph shall not be deemed “soliciting material” or be deemed “filed” for purposes of Section 18 of the Exchange
Act, or otherwise subject to the liabilities under that Section, and shall not be deemed to be incorporated by reference into any of our filings under the Securities
Act, whether made before or after the date hereof and irrespective of any general incorporation language in any such filing.

$100 investment in stock or index
Axonics Modulation Technologies, Inc. (AXNX)
S&P 500 Index
S&P 500 Health Care Equipment Index

Item 6. Selected Financial Data.

Not applicable.

October 31, 2018

December 31, 2018

December 31, 2019

$
$
$

100.00  $
100.00  $
100.00  $

100.87  $
92.44  $
90.96  $

184.98  $
119.14  $
111.33  $

December 31, 2020
326.37 
137.63 
147.89 

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

Overview

We  are  a  global  medical  technology  company  that  develops  and  commercializes  products  to  treat  urinary  and  fecal  dysfunction,  including:  (i)  an

implantable SNM to treat UUI and UUF, together referred to as OAB, as well as FI, and non-obstructive UR; and (ii) a urethral bulking agent to treat female SUI.

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    OAB affects an estimated 87 million adults in the United States and Europe. Another estimated 40 million adults are reported to suffer from FI. SNM therapy is
an effective and durable treatment that has been widely used and reimbursed in Europe and the United States for the past two decades. SNM is the only OAB
treatment with proven clinical superiority to standard medical therapy and OAB patients who receive SNM report significantly higher quality of life than patients
undergoing drug treatment.

We estimate the global SNM market is now approximately $650 million to $700 million and believe it is a growing market that is currently about one to

three percent penetrated. Until we entered the market, it was serviced by Medtronic as a single participant.

We believe our proprietary r-SNM System, the first rechargeable SNM system marketed worldwide, offers significant advantages, and is well positioned
to capture market share and penetrate and grow this attractive market. Our r-SNM System is designed to last approximately 15 years in the human body, is only
5cc in volume, offers broad MRI access, ease of use, intuitive programmers, and the longest recharging interval among rechargeable SNM systems.

We have marketing approvals in Europe, Canada, and Australia for all relevant clinical indications and initiated limited commercial efforts in England, the
Netherlands and Canada in late 2018. Revenue in 2020 from international operations in the Netherlands, England, Canada, Switzerland, Norway and Germany,
was approximately $4.0 million.

Our initial PMA application for our r-SNM System for the treatment of FI was approved by the FDA on September 6, 2019, and our PMA application for

our r-SNM System for the treatment of OAB and UR was approved by the FDA on November 13, 2019.

We are primarily focused on commercializing our products in the United States, which accounts for the vast majority of SNM sales worldwide. We have
established a significant commercial infrastructure, with over 220 sales personnel and clinical specialists and we continue to make significant investments to build
our  commercial  organization  to  market  and  support  our  products.  When  making  hiring  decisions  for  these  roles,  we  prioritize  individuals  with  strong  sales
backgrounds  and  experience  in  SNM  therapy  and  other  neurostimulation  applications,  and  who  also  have  existing  relationships  with  urologists  and
urogynecologists.

Revenue in 2020 from accounts located across the United States was approximately $107.5 million.

In  January  2020,  the  FDA  approved  an  enhanced,  second-generation  programmer  for  our  r-SNM  System  under  a  PMA  supplement.  The  new
programmer features, among other things, a predictive programming algorithm that translates intra-operative responses and suggests how to program the patient
for optimum therapy, thereby reducing the need to adjust post-implant therapy.

In  April  2020,  the  FDA  approved  a  second-generation  INS  for  our  r-SNM  System  under  a  PMA  supplement.  The  second-generation  INS  extends  the
recharge interval for patients to only once a month for about one hour and for some patients, up to once every two months. The second-generation INS began
shipping to customers in the U.S. during the third quarter of 2020.

In June 2020, the FDA approved a new wireless patient remote control with SmartMRI™ technology for our r-SNM System under a PMA supplement.
The new remote control simplifies the process by which patients can receive a full-body magnetic resonance imaging (MRI). An MRI technician can perform a
simple  check  using  a  patient’s  remote  control  immediately  prior  to  an  MRI,  avoiding  the  need  for  the  patient  to  visit  their  implanting  physician’s  office  or
involving our personnel.

In July 2020, the FDA approved 3T full-body MRI conditional labeling for our r-SNM System under a PMA supplement. With this incremental approval,

our r-SNM System is MRI compatible for both 1.5T and 3T full-body scans.

In  September  2020,  Health  Canada  approved  a  second-generation  rechargeable  INS  for  our  r-SNM  System,  which  the  Company  began  shipping  upon

approval.

In February 2021, the FDA approved a third-generation INS for our r-SNM System under a PMA supplement. The third-generation INS upgrades the
embedded  software  in  the  INS  and  the  functionality  of  the  patient  remote  control.  These  modifications  give  patients  the  ability  to  make  broader  stimulation
parameter

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adjustments at home, including selecting a second therapy program that was set post-operatively based on interoperative findings.

Our ability to generate revenue and become profitable will depend on our ability to continue to successfully commercialize our r-SNM System and any
product enhancements we may advance in the future. We expect to derive future revenue by increasing patient and physician awareness of our r-SNM System. If
we are unable to accomplish any of these objectives, it could have a significant negative impact on our future revenue. If we fail to generate sufficient revenue in
the future, our business, results of operations, financial condition, cash flows, and future prospects would be materially and adversely affected.

We also intend to continue to make investments in research and development efforts to develop improvements and enhancements to our r-SNM System.

In the United States, the cost required to treat each patient is reimbursed through various third-party payors, such as commercial payors and government
agencies.  Most  large  insurers  have  established  coverage  policies  in  place  to  cover  SNM  therapy.  Certain  commercial  payors  have  a  patient-by-patient  prior
authorization  process  that  must  be  followed  before  they  will  provide  reimbursement  for  SNM  therapy.  Outside  the  United  States,  reimbursement  levels  vary
significantly by country and by region, particularly based on whether the country or region at issue maintains a single-payor system. SNM therapy is eligible for
reimbursement in Canada, Australia, and certain countries in Europe, such as Germany, France, and the United Kingdom. Annual healthcare budgets generally
determine the number of SNM systems that will be paid for by the payor in these single-payor system countries and regions.

We currently outsource the manufacture of the implantable components of our r-SNM System. We plan to continue with an outsourced manufacturing
arrangement for the foreseeable future. Our contract manufacturers are all recognized in their field for their competency to manufacture the respective portions of
our r-SNM System and have quality systems established that meet FDA requirements. We believe the manufacturers we currently utilize have sufficient capacity to
meet our launch requirements and are able to scale up their capacity relatively quickly with limited capital investment.

Prior  to  obtaining  FDA  approval,  we  devoted  substantially  all  of  our  resources  to  research  and  development  activities  related  to  our  r-SNM  System,
including  clinical  and  regulatory  initiatives  to  obtain  marketing  approvals.  We  expect  to  spend  a  significant  amount  of  our  resources  on  sales  and  marketing
activities as we commercialize and market our r-SNM System in the United States.

We incurred net losses of $54.9 million, $79.9 million, and $32.5 million for the years ended December 31, 2020, 2019, and 2018, respectively, and had
an accumulated deficit of $234.5 million as of December 31, 2020 compared to $179.6 million at December 31, 2019. As of December 31, 2020, we had available
cash  and  cash  equivalents  of  approximately  $241.2  million,  current  liabilities  of  approximately  $45.7  million,  and  long-term  liabilities  of  approximately  $9.2
million.

Prior to our initial public offering (IPO), we financed our operations primarily through preferred stock financings and amounts borrowed under a Loan
and Security Agreement, dated February 6, 2018, between us and Silicon Valley Bank (the Loan Agreement). Through our IPO in November 2018, an offering
completed in November 2019 and an offering completed in May 2020, we received aggregate gross proceeds of approximately $405.1 million. We have invested
heavily in product development and continuous improvement to our r-SNM System. We have also made significant investments in clinical studies to demonstrate
the safety and effectiveness of our r-SNM System and to support regulatory submissions. Because of these and other factors, we expect to continue to incur net
losses for the next few years and we may require additional funding, which may include future equity and debt financings. Adequate funding may not be available
to  us  on  acceptable  terms,  or  at  all.  Our  failure  to  obtain  sufficient  funds  on  acceptable  terms  when  needed  could  have  a  material  and  adverse  effect  on  our
business, financial condition, and results of operations.

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Initial Public Offering

On  November  2,  2018,  we  completed  our  IPO  by  issuing  9,200,000  shares  of  common  stock,  at  an  offering  price  of  $15.00  per  share,  inclusive  of
1,200,000 shares of our common stock issued upon the exercise by the underwriters of their option to purchase additional shares. The gross proceeds from the IPO
were  $138.0  million  and  the  net  proceeds  were  approximately  $126.0  million,  after  deducting  underwriting  discounts,  commissions  and  estimated  offering
expenses  payable  by  us.  In  connection  with  the  IPO,  our  outstanding  shares  of  convertible  preferred  stock  were  automatically  converted  into  an  aggregate  of
15,813,297 shares of common stock, and our outstanding warrants to purchase shares of Series C convertible preferred stock were automatically converted into
warrants to purchase up to an aggregate of 80,000 shares of common stock.

November 2019 Follow-On Offering

On  November  22,  2019,  we  completed  a  follow-on  offering  by  issuing  5,345,000  shares  of  common  stock,  at  an  offering  price  of  $22.00  per  share,
inclusive of 750,000 shares of our common stock issued upon the exercise by the underwriters of their option to purchase additional shares. The gross proceeds to
us from this follow-on offering were $117.6 million and the net proceeds were approximately $110.4 million, after deducting underwriting discounts, commissions
and offering expenses payable by us.

May 2020 Follow-On Offering

On May 12, 2020, we completed a follow-on offering by issuing 4,600,000 shares of common stock, at an offering price of $32.50 per share, inclusive of
600,000 shares of our common stock issued upon the exercise by the underwriters of their option to purchase additional shares. The gross proceeds to us from this
follow-on offering were $149.5 million and the net proceeds were approximately $140.5 million, after deducting underwriting discounts, commissions and offering
expenses payable by us.

Impact of COVID-19

The COVID-19 pandemic negatively impacted our sales, primarily in the second quarter of 2020, by significantly decreasing and delaying the number of
procedures  performed  using  our  r-SNM  System,  and  we  expect  that  the  pandemic  could  negatively  impact  our  business,  financial  condition  and  results  of
operations.  Similar  to  the  general  trend  in  elective  and  other  surgical  procedures,  the  number  of  procedures  performed  using  our  r-SNM  System  decreased
significantly as healthcare organizations in the United States and globally, including in Europe and Canada, have prioritized the treatment of patients with COVID-
19  or  have  altered  their  operations  to  prepare  for  and  respond  to  the  pandemic.  Specifically,  substantially  all  of  the  procedures  using  our  r-SNM  System  were
postponed or cancelled from middle of March 2020 through May 2020, but order flow began a gradual recovery in May 2020 and continued to improve in the
second half of 2020.

To  protect  the  health  of  our  employees,  their  families,  and  our  communities,  we  have  restricted  access  to  our  offices  to  personnel  who  must  perform
critical activities that must be completed on-site, limited the number of such personnel that can be present at our facilities at any one time, requested that many of
our employees work remotely, and implemented strict travel restrictions. These restrictions and precautionary measures have not adversely affected our operations.
The  full  extent  of  COVID-19’s  effect  on  our  operational  and  financial  performance  will  depend  on  future  developments,  including  the  duration,  spread  and
intensity  of  the  pandemic,  and  additional  protective  measures  implemented  by  the  governmental  authorities,  all  of  which  are  uncertain  and  difficult  to  predict
considering  the  rapidly  evolving  landscape.  However,  if  the  pandemic  continues  to  evolve  into  a  long-term  severe  worldwide  health  crisis,  there  could  be  a
material adverse effect on our business, results of operations, financial condition, and cash flows.

AMF License Agreement

On October 1, 2013, we entered into the License Agreement, pursuant to which AMF granted us the AMF IP relating to AMF Licensed Products.

Under the License Agreement, for each calendar year beginning in 2018, we are obligated to pay AMF a royalty on an AMF Licensed Product-by-AMF
Licensed Product basis if one of the following conditions applies: (i) one or more valid claims within any of the patents licensed to us by AMF covers such AMF
Licensed Products or the manufacture of such AMF Licensed Products or (ii) for a period of 12 years from the first commercial sale

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anywhere in the world of such AMF Licensed Product, in each case. The foregoing royalty is calculated as the greater of (a) 4% of all net revenue derived from the
AMF  Licensed  Products,  and  (b)  the  Minimum  Royalty,  payable  quarterly.  The  Minimum  Royalty  automatically  increases  each  year,  subject  to  a  maximum
amount of $200,000 per year. During the years ended December 31, 2020, 2019, and 2018, we have recorded royalties of $4.4 million, $0.6 million, and $0.1
million, respectively. We have 60 days to pay AMF the royalty amount due under the License Agreement, and if we fail to pay AMF within such 60-day period,
AMF may, at its election, convert the exclusive license to a non-exclusive license or terminate the License Agreement.

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Components of Our Results of Operations

Net Revenue

Revenue in 2020 from U.S. operations was $107.5 million.

Revenue in 2020 from international operations in the Netherlands, England, Canada, Switzerland, Norway and Germany, was approximately $4.0 million.

Cost of Goods Sold and Gross Margin

Cost of goods sold consists primarily of acquisition costs of the components of our r-SNM System, third-party contract labor costs, overhead costs, as
well as distribution-related expenses such as logistics and shipping costs. The overhead costs include the cost of material procurement and operations supervision
and management personnel. We expect overhead costs as a percentage of revenue to decrease as our sales volume increases. Cost of goods sold also include other
expenses such as scrap and inventory obsolescence. We expect cost of goods sold to increase in absolute dollars primarily as, and to the extent, our revenue grows.
We expect gross margin to vary based on regional differences in pricing and discounts negotiated by customers.

We  calculate  gross  margin  as  gross  profit  divided  by  revenue.  We  expect  future  gross  margin  will  be  affected  by  a  variety  of  factors,  including
manufacturing costs, the average selling price of our r-SNM System, the implementation of cost-reduction strategies, inventory obsolescence costs, which may
occur when new generations of our r-SNM System are introduced, and to a lesser extent, the sales mix between the United States, Canada, Europe and Australia as
our average selling price in the United States is expected to be higher than in Canada, Europe and Australia and foreign currency exchange rates. Our gross margin
may  increase  over  the  long  term  to  the  extent  our  production  volumes  increase  and  we  receive  discounts  on  the  costs  charged  by  our  contract  manufacturers,
thereby reducing our per unit costs. Additionally, our gross margin may fluctuate from quarter to quarter due to seasonality.

Research and Development Expenses

Research and development expenses consist primarily of employee compensation, including stock-based compensation, product development, including
testing and engineering, and clinical studies to develop and support our r-SNM System, including clinical study management and monitoring, payments to clinical
investigators,  and  data  management.  Other  research  and  development  expenses  include  consulting  and  advisory  fees,  royalty  expense,  travel  expenses,  and
equipment-related expenses and other miscellaneous office and facilities expenses related to research and development programs. Research and development costs
are expensed as incurred. We expect to continue incurring research and development expenses in the future as we develop next generation versions of our r-SNM
System and expand to new markets. We expect research and development expenses as a percentage of revenue to vary over time depending on the level and timing
of initiating new product development efforts and new clinical development activities.

 The following table summarizes our research and development expenses by functional area for the years ended December 31, 2020, 2019, and 2018 (in

thousands):  

Personnel related
Clinical development
Contract fabrication and manufacturing
Contract R&D and consulting
Other R&D expenses

Total R&D expenses

2020

Years Ended December 31,
2019

2018

$

$

$

12,176
501
6,159
8,810
1,524

$

11,917
1,401
642
4,847
1,374

29,170  $

20,181  $

8,452
4,572
3,572
1,713
1,093
19,402 

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General and Administrative Expenses

General and administrative expenses consist primarily of employee compensation, including stock-based compensation, and spending related to finance,
information technology, human resource functions, consulting, legal, and professional service fees. Other general and administrative expenses include director and
officer insurance premiums, investor relations costs, office-related expenses, facilities and equipment rentals, bad debt expense, and travel expenses. We expect our
general and administrative expenses will significantly increase in absolute dollars as we increase our headcount and expand administrative personnel to support our
growth and operations as a public company including finance personnel and information technology services. Additionally, we anticipate increased legal expenses
associated with our patent infringement litigation with Medtronic. These expenses will further increase as we no longer qualify as an “emerging growth company”
under the Jumpstart Our Business Startups (JOBS) Act, which requires us to comply with certain reporting requirements effective December 31, 2020. We expect
general and administrative expenses to decrease as a percentage of revenue primarily as, and to the extent, our revenue grows.

Sales and Marketing Expenses

Sales and marketing expenses consist primarily of employee compensation, including stock-based compensation, trade shows, booth exhibition costs, and
the related travel for these events. Other sales and marketing expenses include consulting and advisory fees. We expect sales and marketing expenses to continue to
increase in absolute dollars as we expand our commercial infrastructure to both drive and support our expected growth in revenue. However, we expect sales and
marketing expenses to decrease as a percentage of revenue in the long term primarily as, and to the extent, our revenue grows.

Other Income (Expense), Net

Other income (expense), net consists primarily of interest income earned on cash equivalents and short-term investments, net of interest expense payable

under the Loan Agreement with Silicon Valley Bank.

Income Tax Expense

Income tax expense consists of state income taxes in California. We maintain a full valuation allowance for deferred tax assets including net operating

loss carryforwards and research and development credits and other tax credits.

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Results of Operations

Comparison of the Years Ended December 31, 2020 and 2019

The following table shows our results of operations for the years ended December 31, 2020 and 2019 (in thousands, except percentages):  

Net revenue
Cost of goods sold
Gross profit
Gross Margin
Operating Expenses
Research and development
General and administrative
Sales and marketing
Total operating expenses
Loss from operations
Other Income (Expense)
Interest income
Loss on disposal of property and equipment
Interest and other expense
Other income (expense), net
Loss before income tax expense
Income tax expense
Net loss
Foreign currency translation adjustment

Comprehensive loss

Net Revenue

Years Ended December 31,

2020

2019

Period to Period
Change

$

111,535 
44,444 
67,091 

60.2 %

$

13,820 
6,490 
7,330 
53.0 %

29,170 
25,551 
66,130 
120,851 
(53,760)

761 
(41)
(1,874)
(1,154)
(54,914)
1 
(54,915)
(3)
(54,918)

$

20,181 
19,076 
48,672 
87,929 
(80,599)

2,974 
— 
(2,309)
665 
(79,934)
1 
(79,935)
(12)
(79,947)

$

97,715 
37,954 
59,761 

8,989 
6,475 
17,458 
32,922 
26,839 

(2,213)
(41)
435 
(1,819)
25,020 
— 
25,020 
9 
25,029 

$

$

Net revenue was $111.5 million in fiscal year 2020 and was derived from the sale of our r-SNM Systems to customers in the United States, Europe and
Canada. Net revenue was $13.8 million in fiscal year 2019 and was derived from the sale of our r-SNM Systems to customers in the United States, Europe and
Canada. The increase in net revenue is primarily due to the commercial launch in the United States in the fourth quarter of 2019, partially offset by a decrease in
sales in Europe and Canada as related to the COVID-19 pandemic.

Cost of Goods Sold and Gross Margin

We incurred $44.4 million of cost of goods sold in fiscal year 2020, compared to $6.5 million in fiscal year 2019. Gross margin was 60.2% in fiscal year
2020, compared to 53.0% gross margin in fiscal year 2019. The increase in gross margin is primarily due to higher sales volume as well as the commercial launch
in the United States in the fourth quarter of 2019, which has higher average sales prices.

Research and Development Expenses

Research and development expenses increased $9.0 million, or 44.5%, to $29.2 million in fiscal year 2020, compared to $20.2 million in fiscal year 2019.
The increase in research and development expenses was primarily attributable to an increase of $5.5 million in contract fabrication and manufacturing costs related
to product development projects and an increase of $4.0 million in contract research and development and consulting expenses,

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partially offset by $0.9 million decrease in clinical development costs to demonstrate the safety and effectiveness of our r-SNM System and to support regulatory
submissions.

General and Administrative Expenses

General and administrative expenses increased $6.5 million, or 33.9%, to $25.6 million in fiscal year 2020, compared to $19.1 million in fiscal year 2019,
primarily as a result of an increase of $2.4 million in personnel costs including salaries and wages, stock-based compensation and other employee-related benefits,
an increase of $1.9 million in legal and consulting costs, and an increase of $1.0 million in rent expense.

Sales and Marketing Expenses

Sales and marketing expenses increased $17.5 million, or 35.9%, to $66.1 million in fiscal year 2020, compared to $48.7 million in fiscal year 2019. The
increase in sales and marketing expenses was primarily due to an increase of  $19.8 million related to personnel costs including salaries and wages, stock-based
compensation and other employee-related benefits, partially offset by a decrease of $2.3 million in travel expenses.

Other Income (Expense), Net

Other  expense,  net  was  $1.2  million  in  fiscal  year  2020,  consisting  primarily  of  interest  expense  incurred  related  to  the  Loan  Agreement  with  Silicon
Valley Bank, partially offset by interest income earned on cash equivalents. Other income, net was $0.7 million in fiscal year 2019, consisting primarily of interest
income earned on cash equivalents and short-term investments, partially offset by interest expense incurred related to the Loan Agreement with Silicon Valley
Bank

Income Tax Expense

Income tax expense was minimal in fiscal year 2020 and 2019.

Liquidity and Capital Resources

We only began full-scale commercialization of our r-SNM System in late 2019. We have expended significant resources on research and development

activities, growing our operations organization and building and training our sales organization.

We incurred net losses of $54.9 million, $79.9 million, and $32.5 million for the years ended December 31, 2020, 2019, and 2018, respectively, and had
an accumulated deficit of $234.5 million as of December 31, 2020 compared to $179.6 million at December 31, 2019. We expect to continue to spend a significant
amount  of  our  existing  resources  on  sales  and  marketing  activities  as  we  continue  to  commercialize  and  market  our  products  in  the  United  States  and
internationally.

As of December 31, 2020, we had cash and cash equivalents of $241.2 million compared to cash, cash equivalents and short-term investments of $183.7
million at December 31, 2019. We expect that our cash, cash equivalents and short-term investments on hand will be sufficient to fund our operations through at
least the next 12 months. We fund our operations through a combination of proceeds from public offerings of our common stock, cash receipts from sales of our r-
SNM System and proceeds from our Loan Agreement with Silicon Valley Bank. As of December 31, 2020, we had $21.5 million in outstanding borrowings, as
discussed below under “Indebtedness,” which were repaid in January 2021.

In connection with the acquisition of Contura, on February 25, 2021, we entered into the Loan and Security Agreement with Silicon Valley Bank, as the
administrative agent and collateral agent for the lenders, under which we obtained a loan in the principal amount of $75 million pursuant to the Loan. The Loan
under the Loan and Security Agreement matures on February 1, 2024 (the Maturity Date), unless earlier accelerated upon an event of default. The Loan bears
interest at a floating per annum rate equal to the greater of (a) 9.00% and (b) 5.75% above the current prime rate, with only interest due and payable monthly until
September 1, 2022, at which time interest and principal will be due and payable monthly in equal monthly payments. The Loan and Security Agreement also sets
out that the Loan is subject to a final payment fee equal to 6.00% of the aggregate principal amount of the Loan.

We may prepay amounts outstanding under the Loan and Security Agreement at any time with 5 days prior written notice to Silicon Valley Bank. In the
event that we elect to prepay the Loan prior to the Maturity Date, we are required to pay a fee in the amount of (a) 2.00% of the outstanding principal balance if
such prepayment occurs

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prior to February 25, 2022 or (b) 1.00% of the outstanding principal balance if such prepayment occurs on or after February 25, 2022.

The  Loan  and  Security  Agreement  contains  customary  covenants  that  include,  among  others,  covenants  that  limit  our  and  our  subsidiaries’  ability  to
dispose of assets, conduct mergers or acquisitions, incur indebtedness, incur certain liens, pay dividends or make distributions on our capital stock, make certain
investments, and enter into certain affiliate transactions, in each case subject to customary exceptions for a credit facility of this size and type.

The Loan and Security Agreement contains customary events of default that include, among others, non-payment defaults, covenant defaults, a default in
the  event  a  material  adverse  change  occurs,  defaults  in  the  event  our  assets  are  attached  or  we  are  enjoined  from  doing  business,  bankruptcy  and  insolvency
defaults, cross-defaults to certain other material indebtedness, material judgment defaults, and inaccuracy of representations and warranties. The occurrence of an
event of default could result in an increase to the applicable interest rate of 5.00%, acceleration of and present occurrence of the Maturity Date, and the consequent
obligation  for  us  to  repay  in  full  in  cash  all  amounts  outstanding  under  the  Loan  and  Security  Agreement,  and  a  right  by  the  lenders  to  exercise  all  remedies
available under the Loan and Security Agreement and related agreements, including the right to dispose of the collateral as permitted under applicable law.

We may need to raise additional financing in the future to facilitate our business operations. If we raise additional funds by issuing equity securities, our
stockholders could experience dilution. Debt financing, if available, may involve covenants further restricting our operations or our ability to incur additional debt.
Any debt financing or additional equity that we raise may contain terms that are not favorable to us or our stockholders. Additional financing may not be available
at all, or in amounts or on terms acceptable to us. If we are unable to obtain additional financing when needed to satisfy our liquidity requirements, we may be
required to scale back our operations.

Cash Flows

The following table presents a summary of our cash flow for the periods indicated (in thousands):

Net cash provided by (used in)
Operating activities
Investing activities
Financing activities
Effect of exchange rate changes on cash and cash equivalents

Net increase in cash and cash equivalents

Net cash used in operating activities

2020

Years Ended December 31,
2019

2018

$

$

(83,742) $
9,654 
144,190 
(3)
70,099  $

(83,454) $
45,287 
110,955 
(12)
72,776  $

(31,370)
(60,050)
165,342 
(14)
73,908 

Net cash used in operating activities was $83.7 million in fiscal year 2020 and consisted primarily of a net loss of $54.9 million, a decrease from changes
in net operating assets of $47.0 million, partially offset by non-cash charges of $18.2 million. Net operating assets consisted primarily of inventory to support the
commercial launch of our r-SNM System in the United States. Non-cash charges consisted primarily of stock-based compensation.

Net  cash  used  in  operating  activities  was  $83.5  million  in  fiscal  year  2019  and  consisted  primarily  of  a  net  loss  of  $79.9  million,  a  decrease  in  net
operating  assets  of  $14.4  million,  partially  offset  by  non-cash  charges  of  $10.9  million.  Net  operating  assets  consisted  primarily  of  inventory  to  support  the
commercial launch of our r-SNM System in the United States. Non-cash charges consisted primarily of stock-based compensation.

Net  cash  used  in  operating  activities  was  $31.4  million  in  fiscal  year  2018  and  consisted  primarily  of  a  net  loss  of  $32.5  million,  a  decrease  in  net
operating assets of $2.9 million, partially offset by non-cash charges of $4.0 million. Net operating assets consisted primarily of inventory to support the planned
launch of our commercial

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operations.  Non-cash  charges  consisted  primarily  of  forgiveness  of  receivables  for  stock  subscriptions,  depreciation  and  amortization,  and  stock-based
compensation.

Net cash provided by (used in) investing activities

Net cash provided by investing activities was $9.7 million in fiscal year 2020 and consisted primarily of sales and maturities of short-term investments,
partially offset by purchases of property and equipment. Not included is the approximately $141.3 million in cash paid and 1,096,583 shares of our common stock
issued from the acquisition of Contura and its Bulkamid product.

Net cash provided by investing activities was $45.3 million in fiscal year 2019 and consisted primarily of sales and maturities of short-term investments,

partially offset by purchases of short-term investments.

Net cash used in investing activities was $60.1 million in fiscal year 2018 and consisted primarily of purchases and sales of short-term investments.

Net cash provided by financing activities

Net cash provided by financing activities was $144.2 million in fiscal year 2020 and consisted primarily of $140.5 million in net proceeds received in the

follow-on offering. Not included is the $75 million in proceeds from the Loan and Security Agreement.

Net cash provided by financing activities was $111.0 million in fiscal year 2019 and consisted primarily of $110.4 million in net proceeds received in the

follow-on offering.

Net cash provided by financing activities was $165.3 million in fiscal year 2018 and consisted primarily of $126.0 million in net proceeds received in the
IPO, $20.0 million of proceeds from our Term Loan with Silicon Valley Bank, and $20.1 million of proceeds from the issuance of shares of our Series C preferred
stock.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements, as defined by applicable regulations of the SEC, that are reasonably likely to have a current or future

material effect on our financial condition, results of operations, liquidity, capital expenditures or capital resources.

Contractual Obligations

Our  principal  contractual  obligations  consist  of  payments  due  under  the  Loan  Agreement,  including  interest  and  principal  payments  and  the  final

payment. The following table sets out, as of December 31, 2020, our contractual obligations due by period (in thousands):

Operating Lease Obligations
Purchase Obligations
Other Long-Term Liabilities
Long-term Debt

(4)

(2)

(1)

(3)

Total

Total

Less than 1
year

1-3 years

3-5 years

More than 5
years

$

$

13,141  $
30,116 
2,525 
21,797 
67,579  $

1,945  $
30,116 
150 
21,797 
54,008  $

3,708  $
— 
375 
— 
4,083  $

3,626  $
— 
400 
— 
4,026  $

3,862 
— 
1,600 
— 
5,462 

(1)    Our principal office is currently located at 26 Technology Drive, Irvine, California 92618, where we lease approximately 25,548 square feet of office space
under a lease that terminates on October 31, 2027. In addition, we maintain offices at 15326 Alton Parkway, Irvine, California 92618, where we lease
approximately 32,621 square feet of office space under a lease that terminates on January 31, 2028, and at 7575 Irvine Center Drive, Suite 200, Irvine,
California 92618, where we lease approximately 12,215 square feet of space, and where we conduct the training of our sales team, under a lease that
terminates on July 31, 2022.

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(2)    Purchase obligations represent open purchase orders primarily for component materials and third-party contract labor costs at the end of the fiscal year. These
purchase orders can be impacted by various factors, including the timing of issuing orders, the timing of the shipment of orders, and currency fluctuations.

(3)    Represents the Minimum Royalty due under the License Agreement.

(4)    Includes interest payments at the prime rate plus 1.75%, prepayment fees, and the minimum final payment, consisting of a 7.5% premium principal amount
paid off under the Loan Agreement, all of which were repaid in full in January 2021. Fees or payments under the Loan and Security Agreement are not
included.

From  time  to  time  we  enter  into  certain  types  of  contracts  that  contingently  require  us  to  indemnify  parties  against  third-party  claims,  including  the
License  Agreement,  the  Loan  Agreement,  the  Loan  and  Security  Agreement  and  certain  real  estate  leases,  supply  purchase  agreements,  and  agreements  with
directors and officers. The terms of such obligations vary by contract and in most instances a maximum dollar amount is not explicitly stated therein. Generally,
amounts under these contracts cannot be reasonably estimated until a specific claim is asserted, thus no liabilities have been recorded for these obligations on our
balance sheets for any of the periods presented.

Critical Accounting Policies and Estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (GAAP) requires
our management to make estimates and judgments that affect the amounts reported in our consolidated financial statements and accompanying notes. We base our
estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances. The results of this evaluation then
form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ
from these estimates under different assumptions or conditions, and such differences may be material to our consolidated financial statements.

While our significant accounting policies are more fully described in Note 1 to the Consolidated Financial Statements in Part II, Item 8 of this Annual
Report on Form 10-K, we believe the following discussion addresses our most critical accounting policies, which are those that are most important to the portrayal
of our financial condition and results of operations and require our most difficult, subjective and complex judgments.

Revenue Recognition

Revenue recognized during the years ended December 31, 2020, 2019, and 2018 relates entirely to the sale of our r-SNM System.

We have revenue arrangements that consist of a single performance obligation. We recognize revenue at the point in time when it transfers control of
promised goods to its customers. Revenue is measured as the amount of consideration it expects to receive in exchange for transferring goods. The amount of
revenue  that  is  recognized  is  based  on  the  transaction  price,  which  represents  the  invoiced  amount  and  includes  estimates  of  variable  consideration  such  as
discounts, where applicable. We do not offer rights of return or price protection. The amount of variable consideration included in the transaction price may be
constrained and is included only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognized under the contract
will  not  occur  in  a  future  period.  Payment  terms,  typically  less  than  three  months,  are  offered  to  our  customers  and  do  not  include  a  significant  financing
component. We extend credit to our customers based upon an evaluation of the customer’s financial condition and credit history and generally require no collateral.
We do not have any contract balances related to product sales. We also do not have significant contract acquisition costs related to product sales.

Shipping and handling costs incurred for the delivery of goods to customers are included in cost of goods sold. Amounts billed to customers for shipping

and handling are included in net revenue.

Allowance for Doubtful Accounts

We make estimates of the collectability of accounts receivable. Upon adoption of ASU 2016-13, we did not recognize an adjustment to the beginning
balance of retained earnings as the impact from adoption was not material. Our estimate of future losses is made by management based upon historical bad debts,
customer receivable balances, age of customer receivable balances, customers’ financial conditions and reasonable forecasted economic trends. Despite our efforts
to minimize credit risk exposure, clients could be adversely affected if future economic and industry trends, including those related to COVID-19, change in such a
manner as to negatively impact their cash

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flows.  The  full  effects  of  COVID-19  on  our  clients  are  highly  uncertain  and  cannot  be  predicted.  As  a  result,  our  future  collection  experience  can  differ
significantly from historical collection trends. If our clients experience a negative impact on their cash flows, it could have a material adverse effect on our results
of operations and financial condition.

Fair Value of Financial Instruments

Fair value is defined as 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. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of
observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:

•

•

•

Level 1: Inputs are unadjusted quoted prices in active markets for identical assets or liabilities.

Level 2: Inputs are quoted prices for similar assets and liabilities in active markets or quoted prices for identical or similar instruments in markets that are
not active and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets.

Level 3: Inputs are unobservable inputs based on our assumptions and valuation techniques used to measure assets and liabilities at fair value. The inputs
require significant management judgment or estimation.

Our assessment of the significance of an input to the fair value measurement requires judgment, which may affect the valuation of fair value assets and
liabilities and their placement within the fair value hierarchy levels. The carrying amounts reported in the consolidated financial statements approximate the fair
value for cash and cash equivalents, accounts receivable, accounts payables, and accrued expenses, due to their short-term nature. The carrying amount of our term
loan, which is described below, approximates fair value, considering the interest rates are based on the prime interest rate.

Investment Securities

We  classify  our  investment  securities  as  available-for-sale.  Those  investments  in  debt  securities  with  maturities  less  than  12  months  at  the  date  of
purchase are considered short-term investments. Those investments in debt securities with maturities greater than 12 months at the date of purchase are considered
long-term investments. Our investment securities classified as available-for-sale are recorded at fair value based on the fair value hierarchy (Level 1 and Level 2
inputs in the fair value hierarchy), and consists primarily of commercial paper, corporate notes and U.S. government and agency securities. Unrealized gains or
losses, deemed temporary in nature, are reported as other comprehensive income within the consolidated statement of comprehensive income (loss).

Foreign Currency Translation

The functional currencies of the Company’s subsidiaries are currencies other than the U.S. dollar. The Company translates assets and liabilities of the
foreign subsidiaries into U.S. dollars at the exchange rate in effect on the balance sheet date. Costs and expenses of the subsidiaries are translated into U.S. dollars
at the average exchange rate during the period. Gains or losses from these translation adjustments are reported as a separate component of stockholders’ equity in
accumulated other comprehensive loss until there is a sale or complete or substantially complete liquidation of the Company’s investment in the foreign subsidiary
at which time the gains or losses will be realized and included in net income (loss).

Inventory, Net

Inventories  are  stated  at  the  lower  of  cost  or  net  realizable  value,  with  cost  computed  on  a  first-in,  first-out  basis.  We  reduce  the  carrying  value  of
inventories for items that are potentially excess, obsolete, or slow-moving based on changes in customer demand, technology developments, or other economic
factors.

We capitalize inventory produced for commercial sale. We capitalize manufacturing costs as inventory following both the receipt of regulatory approval
from regulatory bodies and our intent to commercialize. Costs associated with developmental products prior to satisfying our inventory capitalization criteria are
charged to research and development expense as incurred.

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Products that have been approved by certain regulatory authorities are also used in clinical programs to assess the safety and efficacy of the products for
usage that have not been approved by the FDA or other regulatory authorities. The form of product utilized for both commercial and certain clinical programs is
identical  and,  as  a  result,  the  inventory  has  an  “alternative  future  use”  as  defined  in  authoritative  guidance.  Component  materials  and  purchased  products
associated with clinical development programs are included in inventory and charged to research and development expense when the product enters the research
and development process and no longer can be used for commercial purposes and, therefore, does not have an “alternative future use.”

For  products  that  are  under  development  and  have  not  yet  been  approved  by  regulatory  authorities,  purchased  component  materials  are  charged  to

research and development expense when the inventory ownership transfers to us.

We analyze inventory levels to identify inventory that may expire prior to sale, inventory that has a cost basis in excess of its net realizable value, or
inventory in excess of expected sales requirements. Although the manufacturing of the r-SNM System is subject to strict quality control, certain batches or units of
product may no longer meet quality specifications or may expire, which would require adjustments to our inventory values. We also apply judgment related to the
results of quality tests that are performed throughout the production process, as well as the understanding of regulatory guidelines, to determine if it is probable
that  inventory  will  be  saleable.  These  quality  tests  are  performed  throughout  the  pre-  and  post-production  processes,  and  we  continually  gather  information
regarding product quality for periods after the manufacturing date. The r-SNM System currently has a maximum estimated shelf life range of 12 to 36 months and,
based on sales forecasts, we expect to realize the carrying value of the product inventory. In the future, reduced demand, quality issues, or excess supply beyond
those anticipated by management may result in a material adjustment to inventory levels, which would be recorded as an increase to cost of sales.

The determination of whether or not inventory costs will be realizable requires estimates by our management. A critical input in this determination is
future expected inventory requirements based on internal sales forecasts. Management then compares these requirements to the expiry dates of inventory on hand.
To the extent that inventory is expected to expire prior to being sold, management will write down the value of inventory.

Intangible Asset

The intangible asset represents exclusive rights to an additional field-of-use on the patent suite within the License Agreement with AMF. The additional
field-of-use was provided in exchange for 50,000 shares of Series A preferred stock, the fair value of which was $1.0 million in 2013. The intangible asset was
recorded at its fair value of $1.0 million at the date contributed. In connection with our IPO, such shares of Series A preferred stock were converted into common
stock. Amortization of this asset is recorded over the shorter of the patent or legal life on a straight-line basis. The weighted-average amortization period is 8.71
years. We will review the intangible asset for impairment whenever an impairment indicator exists. There have been no intangible asset impairment charges to
date.

Impairment of Long-Lived Assets

We review our long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be
recoverable. Recoverability is measured by comparing the carrying amount to the future net cash flows that the assets are expected to generate. If said assets are
considered to be impaired, the impairment that would be recognized is measured by the amount by which the carrying amount of the assets exceeds the projected
discounted future net cash flows arising from the asset. There have been no such impairments of long-lived assets to date.

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Leases

In accordance with ASU No. 2016-02, “Leases (Topic 842)”, components of a lease should be split into three categories: lease components, non-lease
components,  and  non-components.  The  fixed  and  in-substance  fixed  contract  consideration  (including  any  consideration  related  to  non-components)  must  be
allocated based on the respective relative fair values to the lease components and non-lease components. Entities may elect not to separate lease and non-lease
components. Rather, entities would account for each lease component and related non-lease component together as a single lease component. We have elected to
account for lease and non-lease components together as a single lease component for all underlying assets and allocate all of the contract consideration to the lease
component only. Topic 842 allows for the use of judgment in determining whether the assumed lease term is for a major part of the remaining economic life of the
underlying asset and whether the present value of lease payments represents substantially all of the fair value of the underlying asset. We apply the bright line
thresholds referenced in Topic 842 to assist in evaluating leases for appropriate classification. The aforementioned bright lines are applied consistently to our entire
portfolio of leases.

Operating lease ROU asset and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease
term at commencement date. As our lease does not provide an implicit rate, we use our incremental borrowing rate, which is the rate for a fully collateralized
amortizing loan with the same maturity as the lease term, based on the information available at commencement date in determining the present value of future
payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. The lease terms
may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for minimum lease payments is
recognized on a straight-line basis over the lease term.

Research and Development

Research and development costs are charged to operations as incurred. Research and development costs include salary and personnel-related costs, costs

of clinical studies and testing, supplies and materials, and outside consultant costs.

Advertising Expense

The Company expenses advertising costs as they are incurred.

Income Taxes

We account for income taxes using the asset and liability method to compute the difference between the tax basis of assets and liabilities and the related
financial  amounts,  using  currently  enacted  tax  rates.  We  have  deferred  tax  assets.  The  realization  of  these  deferred  tax  assets  is  dependent  upon  our  ability  to
generate sufficient taxable income in future years. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount that more
likely  than  not  will  be  realized.  We  evaluate  the  recoverability  of  the  deferred  tax  assets  annually,  and  maintain  a  full  valuation  allowance  on  our  deferred  tax
assets. We recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing
authorities, based on the technical merits of the position. We are subject to transfer pricing and other tax regulations designed to ensure that appropriate levels of
income are reported as earned by our U.S. and foreign entities and are taxed accordingly. In the normal course of business, we are audited by federal, state and
foreign tax authorities, and subject to inquiries from those tax authorities regarding the amount of taxes due. These inquiries may relate to the timing and amount
of deductions and the allocation of income among various tax jurisdictions. Our policy is to recognize interest and penalties related to unrecognized tax benefits, if
any, in income tax expense.

Stock-Based Compensation

We measure the cost of employee and non-employee services in exchange for an award of equity instruments based on the grant-date fair value of the
award and recognize compensation cost over the requisite service period (typically the vesting period), generally four years. Forfeitures are estimated at the time of
the grant and revised in subsequent periods to reflect differences between the estimates and the number of shares that actually become exercisable. We use the
Black-Scholes option pricing model to determine the fair value of stock options (as of the date of grant) that have service conditions for vesting. Stock options and
restricted shares awards vest based on service conditions, typically over four years.

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We  also  grant  shares  of  performance-based  restricted  stock  units  that  typically  vest  after  one  year  only  if  we  have  also  achieved  certain  performance
objectives as defined and approved by our board of directors. The fair value of performance awards are determined based on the Company’s stock price at the date
of  grant  and  expensed  over  the  performance  period  based  on  the  probability  of  achieving  the  performance  objectives.  In  addition,  we  also  grant  market-based
restricted stock units that have combined market conditions and service conditions for vesting, for which we use the Monte Carlo valuation model to value equity
awards (as of the date of grant).

Recent Accounting Pronouncements

For  recent  accounting  pronouncements,  see  Note  1,  Nature  of  Operations  and  Summary  of  Significant  Accounting  Policies,  of  Notes  to  Consolidated

Financial Statements in Part II, Item 8 of this Annual Report.

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

We are exposed to market risks in the ordinary course of our business. These risks primarily include interest rate risk, foreign currency exchange rate risk

and inflation risk as follows:

Interest Rate Risk

We had cash and cash equivalents of $241.2 million as of December 31, 2020, which came from IPO and follow-on offerings of our common stock and
debt  financing  arrangements.  The  goals  of  our  investment  policy  are  liquidity  and  capital  preservation  and  we  do  not  enter  into  investments  for  trading  or
speculative purposes. We believe that we do not have any material exposure to changes in the fair value of these assets as a result of changes in interest rates due to
the  short  term  nature  of  our  cash,  cash  equivalents  and  short-term  investments.  Additionally,  the  interest  rate  for  borrowings  under  the  Loan  and  Security
Agreement  is  variable.  A  hypothetical  10%  relative  change  in  interest  rates  during  any  of  the  periods  presented  would  not  have  had  a  material  impact  on  our
consolidated financial statements. We do not currently engage in hedging transactions to manage our exposure to interest rate risk.

Foreign Currency Exchange Rate Risk

As we expand internationally our results of operations and cash flows may become increasingly subject to fluctuations due to changes in foreign currency
exchange rates. All of our revenue is denominated in U.S. dollars. Our expenses are generally denominated in the currencies in which our operations are located,
which is primarily in the United States. The effect of a 10% adverse change in exchange rates on foreign denominated cash, receivables and payables would not
have been material for the periods presented. As our operations in countries outside of the United States grow, our results of operations and cash flows may be
subject  to  fluctuations  due  to  changes  in  foreign  currency  exchange  rates,  which  could  harm  our  business  in  the  future.  To  date,  we  have  not  entered  into  any
material foreign currency hedging contracts although we may do so in the future.

Inflation Risk

Inflationary factors, such as increases in our cost of goods sold and selling and operating expenses, may adversely affect our operating results. Although
we do not believe that inflation has had a material impact on our financial position or results of operations to date, a high rate of inflation in the future may have an
adverse effect on our ability to maintain and increase our gross margin and sales and marketing and operating expenses as a percentage of our revenue if the selling
prices of our products do not increase as much as or more than these increased costs.

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Item 8. Financial Statements and Supplementary Data.

Report of Independent Registered Public Accounting Firm

Shareholders and Board of Directors
Axonics Modulation Technologies, Inc.
Irvine, California

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of Axonics Modulation Technologies, Inc. (the “Company”) as of December 31, 2020 and 2019,
the  related  consolidated  statements  of  comprehensive  loss,  stockholders’  equity  (deficit),  and  cash  flows  for  each  of  the  three  years  in  the  period  ended
December 31, 2020, the consolidated statement of mezzanine equity for the year ended December 31, 2018, and the related notes (collectively referred to as the
“consolidated  financial  statements”).  In  our  opinion,  the  consolidated  financial  statements  present  fairly,  in  all  material  respects,  the  financial  position  of  the
Company at December 31, 2020 and 2019, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2020, in
conformity with accounting principles generally accepted in the United States of America.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the Company’s internal
control over financial reporting as of December 31, 2020, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee
of Sponsoring Organizations of the Treadway Commission (“COSO”) and our report dated March 1, 2021 expressed an unqualified opinion thereon.

Basis for Opinion

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

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 critical audit matters 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.

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Income Taxes

As described in Notes 1 and 8 to the consolidated financial statements, the Company’s accounting for income taxes requires the recognition of deferred tax assets,
liabilities,  and  valuation  reserves  for  the  expected  future  tax  consequences  of  events  that  have  been  included  in  the  consolidated  financial  statements.  The
Company  operates  in  multiple  countries,  which  requires  specialized  knowledge  of  the  income  tax  laws  in  various  federal,  state  and  foreign  jurisdictions.  In
addition, the Company has significant net operating loss carryforwards that may be limited under Section 382 of the Internal Revenue Code.

We  identified  the  accounting  for  certain  components  of  income  taxes,  including  transfer  pricing  and  the  realizability  of  net  operating  loss  carryforwards  as  a
critical audit matter. Our determination results from the specialized skill and knowledge required to properly account for income taxes, including the development
of complex assumptions used in the transfer pricing study and related determinations and the significant amount of management judgement necessary to evaluate
the realizability of net operating loss carryforwards. Auditing these elements involved especially challenging auditor judgment due to the nature and extent of audit
effort required to address these matters, including the extent of specialized skill or knowledge needed. 

The primary procedures we performed to address this critical audit matter included:

• Utilizing  personnel  with  specialized  skill  and  knowledge  in  transfer  pricing  to  assist  in  evaluating  the  reasonableness  of  the  Company’s  assumptions,

inputs and methods used in the transfer pricing studies related to inter-company transactions.

• Utilizing personnel with specialized skill and knowledge in federal, state and foreign jurisdiction income taxes to assist in evaluating the reasonableness
of the assumptions used in the assessment of the realizability of the net operating loss carryforwards considering Section 382 of the Internal Revenue
Code.

/s/ BDO USA, LLP

We have served as the Company’s auditor since 2018.

Costa Mesa, California
March 1, 2021

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Axonics Modulation Technologies, Inc.
Consolidated Balance Sheets
(in thousands, except share and per share data)

December 31,

2020

2019

ASSETS

Current assets
Cash and cash equivalents
Short-term investments
Accounts receivable, net of allowance for doubtful accounts of $465 and $75 at December 31, 2020 and 2019, respectively
Inventory, net
Prepaid expenses and other current assets

Total current assets

Property and equipment, net
Intangible asset, net
Other assets

Total assets

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current liabilities
Accounts payable
Accrued liabilities
Accrued compensation and benefits
Operating lease liability, current portion
Debt, net of unamortized debt issuance costs, current portion

Total current liabilities

Operating lease liability, net of current portion
Debt, net of unamortized debt issuance costs, net of current portion

Total liabilities
Stockholders’ Equity
Preferred stock, par value $0.0001 per share; 10,000,000 shares authorized, no shares issued and outstanding at December 31, 2020 and
2019
Common stock, par value $0.0001 per share, 50,000,000 shares authorized at December 31, 2020 and 2019; 39,931,030 and 34,110,995
shares issued and outstanding at December 31, 2020 and 2019, respectively
Additional paid-in capital
Accumulated deficit
Accumulated other comprehensive loss

Total stockholders’ equity

Total liabilities and stockholders’ equity

See accompanying notes to consolidated financial statements.

$

$

$

$

241,181  $
— 
18,270 
63,060 
5,435 
327,946 
6,328 
196 
7,736 
342,206  $

10,660  $
6,684 
5,948 
1,280 
21,110 
45,682 
9,154 
— 
54,836 

— 

4 
522,296 
(234,499)
(431)
287,370 
342,206  $

171,082 
12,592 
7,879 
15,659 
4,468 
211,680 
3,047 
311 
4,784 
219,822 

5,882 
2,174 
3,375 
602 
— 
12,033 
4,450 
20,336 
36,819 

— 

3 
363,012 
(179,584)
(428)
183,003 
219,822 

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Net revenue
Cost of goods sold

Gross profit

Operating Expenses
Research and development
General and administrative
Sales and marketing

Total operating expenses
Loss from operations
Other Income (Expense)

Interest income
Loss on disposal of property and equipment
Interest and other expense

Other income (expense), net
Loss before income tax expense

Income tax expense

Net loss

Foreign currency translation adjustment

Comprehensive loss

Axonics Modulation Technologies, Inc.
Consolidated Statements of Comprehensive Loss
(in thousands, except share and per share data)

2020

Years Ended December 31,
2019

2018

111,535  $
44,444 
67,091 

29,170 
25,551 
66,130 
120,851 
(53,760)

761 
(41)
(1,874)
(1,154)
(54,914)
1 
(54,915)
(3)
(54,918) $

13,820  $
6,490 
7,330 

20,181 
19,076 
48,672 
87,929 
(80,599)

2,974 
— 
(2,309)
665 
(79,934)
1 
(79,935)
(12)
(79,947) $

707 
356 
351 

19,402 
9,362 
3,724 
32,488 
(32,137)

998 
— 
(1,343)
(345)
(32,482)
1 
(32,483)
(14)
(32,497)

(1.48) $

36,981,335 

(2.80) $

28,567,302 

(4.64)
6,997,777 

$

$

$

Net loss per share, basic and diluted (see Note 1)
Weighted-average shares used to compute basic and diluted net loss per share (see Note 1)

See accompanying notes to consolidated financial statements.

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Balance at
December 31, 2017
Issuance of
Series C
Preferred Stock
at $9.00 per
share for cash,
net of issuance
costs of $199
Conversion of
preferred stock
to common
stock
Balance at
December 31, 2018

Axonics Modulation Technologies, Inc.
Consolidated Statements of Mezzanine Equity
(in thousands, except share and per share data)

Series A
Preferred Stock

Series B-1
Preferred Stock

Series B-2
Preferred Stock

Series C
Preferred Stock

Shares

Amount

Shares

Amount

Shares

Amount

Shares

Amount

Noncontrolling
Interests

Total

719,500  $

14,021 

1,925,302  $

13,757 

2,213,794  $

17,572 

1,898,213  $

16,877  $

31,066  $

93,293 

— 

— 

— 

— 

— 

— 

2,233,333 

19,899 

— 

19,899 

(719,500)

(14,021)

(1,925,302)

(13,757)

(2,213,794)

(17,572)

(4,131,546)

(36,776)

(31,066)

(113,192)

—  $

— 

—  $

— 

—  $

— 

—  $

—  $

—  $

— 

See accompanying notes to consolidated financial statements.

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Table of Contents

Axonics Modulation Technologies, Inc.
Consolidated Statements of Stockholders’ Equity (Deficit)
(in thousands, except share and per share data)

Balance at December 31, 2017

2,776,583  $

—  $

2,900  $

(1,753) $

(67,166) $

(402) $

(66,421)

Common Stock

Shares

Amount

Additional
Paid-in
Capital

Stock
Subscriptions
Receivable

Accumulated
Deficit

Accumulated
Other
Comprehensive
Loss

Total

Issuance of common stock for employee
stock option exercises for promissory notes
Issuance of common stock for employee
stock option exercises for cash
Warrants for common stock
Repurchase of common stock
Forgiveness of stock subscriptions
receivable
Conversion of preferred stock to common
stock
Initial public offering - issuance of
9,200,000 shares at $15.00 per share, less
closing costs of $11,951
Stock-based compensation
Foreign currency translation adjustment
Net loss

Balance at December 31, 2018
Issuance of common stock for employee stock
option exercises for cash
Restricted Shares Award (RSA) issuances and
forfeitures for terminations, net and stock-
based compensation
Issuance of common stock for vesting of
Restricted Stock Units (RSU) and stock-based
compensation
Follow-on offering - issuance of 5,345,000
shares at $22.00 per share, less closing costs
of $7,141
Issuance of common stock for warrant
exercise
Foreign currency translation adjustment
Net loss
Balance at December 31, 2019
Issuance of common stock for employee stock
option exercises for cash
RSA issuances and forfeitures for
terminations, net and stock-based
compensation
Issuance of common stock for vesting of RSU
and stock-based compensation
Follow-on offering - issuance of 4,600,000
shares at $32.50 per share, less closing costs
of $9,013
Foreign currency translation adjustment
Net loss

48,720 

7,120 
— 
(38,786)

— 

15,813,297 

9,200,000 
— 
— 
— 
27,806,934 

281,744 

613,717 

— 

5,345,000 

63,600 
— 
— 
34,110,995 

767,792 

405,907 

46,336 

4,600,000 
— 
— 

— 

— 
— 
— 

— 

2 

1 
— 
— 
— 
3 

— 

— 

— 

— 

— 
— 
— 
3 

— 

— 

— 

1 
— 
— 

Balance at December 31, 2020

39,931,030  $

4  $

71 

9 
986 
(473)

— 

113,190 

126,048 
606 
— 
— 
243,337 

506 

7,655 

1,065 

110,449 

— 
— 
— 
363,012 

3,703 

11,792 

3,303 

(71)

— 
— 
— 

1,824 

— 

— 
— 
— 
— 
— 

— 

— 

— 

— 

— 
— 
— 
— 

— 

— 

— 

— 

— 
— 
— 

— 

— 

— 
— 
— 
(32,483)
(99,649)

— 

— 

— 

— 

— 
— 
(79,935)
(179,584)

— 

— 

— 

— 

— 
— 
— 

— 

— 

— 
— 
(14)
— 
(416)

— 

— 

— 

— 

— 
(12)
— 
(428)

— 

— 

— 

— 

9 
986 
(473)

1,824 

113,192 

126,049 
606 
(14)
(32,483)
143,275 

506 

7,655 

1,065 

110,449 

— 
(12)
(79,935)
183,003 

3,703 

11,792 

3,303 

140,486 
— 
— 
522,296  $

— 
— 
— 
—  $

— 
— 
(54,915)
(234,499) $

— 
(3)
— 
(431) $

140,487 
(3)
(54,915)
287,370 

See accompanying notes to consolidated financial statements.

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Axonics Modulation Technologies, Inc.
Consolidated Statements of Cash Flows
(in thousands)

Cash Flows from Operating Activities

Net loss
Adjustments to reconcile net loss to net cash used in operating activities

2020

Years Ended December 31,
2019

2018

$

(54,915) $

(79,935) $

(32,483)

Depreciation and amortization
Loss on disposal of property and equipment
Stock-based compensation
Amortization of debt issuance costs
Provision for doubtful accounts
Forgiveness of stock subscriptions receivable
Change in fair value of warrants
Other items
Changes in operating assets and liabilities

Accounts receivable
Inventory
Prepaid expenses and other current assets
Other assets
Accounts payable
Accrued liabilities
Accrued compensation and benefits
Lease liability

Net cash used in operating activities

Cash Flows from Investing Activities
Purchases of property and equipment
Purchases of short-term investments
Proceeds from sales and maturities of short-term investments
Net cash provided by (used in) investing activities

Cash Flows from Financing Activities

Payment of debt issuance costs
Proceeds from debt
Proceeds from exercise of stock options
Proceeds from issuance of common stock upon follow-on public offering
Payment of common stock issuance costs upon follow-on public offering
Proceeds from issuance of common stock upon initial public offering
Payment of common stock issuance costs upon initial public offering
Proceeds from issuance of preferred stock and noncontrolling interest
Payment of preferred stock issuance costs
Repurchase of common stock

Net cash provided by financing activities

Effect of exchange rate changes on cash and cash equivalents

Net increase in cash and cash equivalents

Cash and cash equivalents, beginning of year

Cash and cash equivalents, end of year
Supplemental Disclosure of Cash Flow Information

Cash paid for interest
Cash paid for taxes

Noncash Investing and Financing Activities

Common stock issuance on stock option exercises for promissory notes
Warrants issued as debt issuance costs
Accrued loan fees as debt issuance costs
Forgiveness of stock subscriptions receivable

1,741 
41 
15,095 
774 
390 
— 
— 
165 

(10,781)
(47,353)
(863)
(90)
4,778 
4,193 
2,573 
510 
(83,742)

(2,938)
— 
12,592 
9,654 

— 
— 
3,703 
149,500 
(9,013)
— 
— 
— 
— 
— 
144,190 
(3)
70,099 
171,082 
241,181  $

1,102  $
1  $

—  $
—  $
—  $
—  $

1,191 
— 
8,720 
873 
75 
— 
— 
— 

(7,527)
(11,986)
(752)
(299)
2,446 
1,155 
2,711 
(126)
(83,454)

(1,339)
(36,404)
83,030 
45,287 

— 
— 
506 
117,590 
(7,141)
— 
— 
— 
— 
— 
110,955 
(12)
72,776 
98,306 
171,082  $

1,436  $
1  $

—  $
—  $
—  $
—  $

946 
— 
606 
338 
— 
1,824 
254 
— 

(427)
(2,255)
(3,009)
65 
1,820 
846 
214 
(109)
(31,370)

(1,228)
(78,122)
19,300 
(60,050)

(142)
20,000 
9 
— 
— 
138,000 
(11,951)
20,098 
(199)
(473)
165,342 
(14)
73,908 
24,398 
98,306 

751 
1 

71 
733 
1,500 
1,824 

$

$
$

$
$
$
$

See accompanying notes to consolidated financial statements.

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AXONICS MODULATION TECHNOLOGIES, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note 1. Nature of Operations and Summary of Significant Accounting Policies

Nature of Operations

Axonics  Modulation  Technologies,  Inc.  (the  Company),  formerly  American  Restorative  Medicine,  Inc.,  was  incorporated  in  the  state  of  Delaware  on
March 2, 2012. The Company had no operations until October 1, 2013, when the license agreement between Alfred E. Mann Foundation for Scientific Research
(AMF) and the Company (the License Agreement) was entered into. The Company is a medical technology company that has developed and is commercializing
innovative  and  minimally  invasive  implantable  neurostimulation  systems.  The  Company  has  designed  and  developed  the  rechargeable  sacral  neuromodulation
(SNM) system (r-SNM System), which delivers mild electrical pulses to the targeted sacral nerve in order to restore normal communication to and from the brain
to reduce the symptoms of overactive bladder (OAB), urinary retention (UR) and fecal incontinence (FI). The r-SNM System is protected by intellectual property
based on Company-generated innovations and patents and other intellectual property licensed from AMF. The Company has marketing approvals in the United
States, Europe, Canada, and Australia for all relevant clinical indications. The premarket approval (PMA) application for the r-SNM System for the treatment of FI
was approved by the U.S. Food and Drug Administration (FDA) on September 6, 2019, and the PMA application for the r-SNM System for the treatment of OAB
and UR was approved by the FDA on November 13, 2019. Accordingly, the Company began U.S. commercialization of its r-SNM System in the fourth quarter of
2019. Prior to the fourth quarter of 2019, the Company derived revenue only from its international operations in select markets including England, the Netherlands
and  Canada,  and  its  activities  have  consisted  primarily  of  developing  the  r-SNM  System,  conducting  its  RELAX-OAB  post-market  clinical  follow-up  study  in
Europe, its ARTISAN-SNM pivotal clinical study in the United States and hiring and training its U.S. commercial team in preparation for the launch of the r-SNM
System in the United States.

Initial Public Offering

On  November  2,  2018,  the  Company  completed  its  initial  public  offering  (IPO)  by  issuing  9,200,000  shares  of  common  stock,  at  an  offering  price  of
$15.00 per share, inclusive of 1,200,000 shares of the Company’s common stock issued upon the exercise by the underwriters of their option to purchase additional
shares. The net proceeds were approximately $126.0 million, after deducting underwriting discounts, commissions and offering expenses payable by the Company.
In connection with the IPO, the Company’s outstanding shares of convertible preferred stock were automatically converted into an aggregate of 15,813,297 shares
of common stock, and the Company’s outstanding warrants to purchase shares of Series C convertible preferred stock were automatically converted into warrants
to purchase up to an aggregate of 80,000 shares of common stock (see Note 6).

November 2019 Follow-On Offering

On November 22, 2019, the Company completed a follow-on offering by issuing 5,345,000 shares of common stock, at an offering price of $22.00 per
share, inclusive of 750,000 shares of the Company’s common stock issued upon the exercise by the underwriters of their option to purchase additional shares. The
net  proceeds  to  the  Company  were  approximately  $110.4  million,  after  deducting  underwriting  discounts,  commissions  and  offering  expenses  payable  by  the
Company.

May 2020 Follow-On Offering

On May 12, 2020, the Company completed a follow-on offering by issuing 4,600,000 shares of common stock, at an offering price of $32.50 per share,
inclusive of 600,000 shares of the Company’s common stock issued upon the exercise by the underwriters of their option to purchase additional shares. The net
proceeds  to  the  Company  were  approximately  $140.5  million,  after  deducting  underwriting  discounts,  commissions  and  offering  expenses  payable  by  the
Company.

Principles of Consolidation

The  accompanying  consolidated  financial  statements  include  the  accounts  of  the  Company,  its  wholly-owned  subsidiaries,  Axonics  Europe,  S.A.S.,
Axonics  Modulation  Technologies  U.K.  Limited  and  Axonics  Modulation  Technologies  Australia  Pty  Ltd.  Intercompany  accounts  and  transactions  have  been
eliminated in consolidation.

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Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States

(GAAP). Certain prior year reported amounts have been reclassified to conform with the 2020 presentation.

Stock Split and Charter Amendment

In October 2018, the board of directors and certain stockholders of the Company approved an amendment to the Company’s Certificate of Incorporation
to (i) increase the authorized shares of common stock from 17,500,000 to 20,500,000, (ii) effect a 1.2-for-1 forward stock split of the Company’s common stock
and (iii) define a “Qualified IPO” to include a per share price equal to at least $12.00 (as adjusted for stock splits, combinations, stock dividends, recapitalizations
and the like). All shares of common stock, stock options, and per share information presented in the consolidated financial statements have been adjusted to reflect
the stock split on a retroactive basis for all periods presented. Any fractional shares that resulted from the stock split were rounded up to the nearest whole share.
There was no change in the par value of the Company’s common stock. The ratios by which shares of preferred stock are convertible into shares of common stock
have been adjusted to reflect the effects of the forward stock split.

In  November  2018,  the  board  of  directors  and  certain  stockholders  of  the  Company  approved  an  amendment  to  the  Company’s  Certificate  of

Incorporation to increase the authorized shares of common stock from 20,500,000 to 50,000,000 and authorize 10,000,000 shares of preferred stock.

COVID-19

The  recent  COVID-19  outbreak,  and  the  resulting  restrictions  intended  to  slow  the  spread  of  COVID-19,  including  stay-at-home  orders,  business
shutdowns  and  other  restrictions,  has  adversely  affected  the  Company’s  business  in  several  ways.  The  primary  impact  on  the  Company’s  business  was  the
cancellation or delay of elective procedures in certain areas to allow health care facilities to prioritize the treatment of COVID-19 patients during the initial stages
of the pandemic or because patients are avoiding health care facilities that they feel are unsafe. These developments materially reduced the number of procedures
using the Company’s r-SNM System. If governmental authorities recommend that it is deemed advisable for health care facilities to not perform outpatient elective
procedures as was the case in late March and April of 2020, the Company expects it would materially harm the Company’s revenues and potentially increase the
Company’s  operating  loss.  These  challenges  will  likely  continue  for  the  duration  of  the  pandemic  and  could  reduce  our  revenue  and  negatively  impact  our
business, financial condition and results of operations while the pandemic continues. If these delays in procedures occur in the future, the Company may have to
scale  back  its  business,  including  reducing  headcount,  which  could  have  a  negative  impact  on  the  Company’s  long-term  operations.  The  Company  could  also
experience  other  negative  impacts  of  the  COVID-19  outbreak  such  as  the  lack  of  availability  of  the  Company’s  key  personnel,  temporary  closures  of  the
Company’s  office  or  the  facilities  of  the  Company’s  business  partners,  customers,  third  party  service  providers  or  other  vendors,  and  the  interruption  of  the
Company’s supply chain, distribution channels, liquidity and capital or financial markets.

Any disruption and volatility in the global capital markets as a result of the pandemic may increase the Company’s cost of capital and adversely affect the
Company’s  ability  to  access  financing  when  and  on  terms  that  the  Company  desires.  In  addition,  a  recession  resulting  from  the  spread  of  COVID-19  could
materially affect the Company’s business, especially if a recession results in higher unemployment causing potential patients to not have access to health insurance.

The ultimate extent to which the COVID-19 pandemic and its repercussions impact the Company’s business will depend on future developments, which
are highly uncertain. However, the foregoing and other continued disruptions to the Company’s business as a result of COVID-19 could result in a material adverse
effect on the Company’s business, results of operations, financial condition and cash flows.

Use of Estimates

The preparation of consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and judgments
that affect the reported amounts of assets, liabilities, and expenses, and related disclosure of contingent assets and liabilities. The Company bases its estimates on
historical experience

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and on various other assumptions that it believes to be reasonable under the circumstances. The results of this evaluation then form the basis for making judgments
about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different
assumptions or conditions, and such differences may be material to the consolidated financial statements.

Revenue Recognition

Revenue recognized during the years ended December 31, 2020, 2019, and 2018 relates entirely to the sale of our r-SNM System.

The Company has revenue arrangements that consist of a single performance obligation. The Company recognizes revenue at the point in time when it
transfers control of promised goods to its customers. Revenue is measured as the amount of consideration it expects to receive in exchange for transferring goods.
The amount of revenue that is recognized is based on the transaction price, which represents the invoiced amount and includes estimates of variable consideration
such  as  discounts,  where  applicable.  The  Company  does  not  offer  rights  of  return  or  price  protection.  The  amount  of  variable  consideration  included  in  the
transaction  price  may  be  constrained  and  is  included  only  to  the  extent  that  it  is  probable  that  a  significant  reversal  in  the  amount  of  the  cumulative  revenue
recognized under the contract will not occur in a future period. Payment terms, typically less than three months, are offered to the Company’s customers and do not
include a significant financing component. The Company extends credit to its customers based upon an evaluation of the customer’s financial condition and credit
history  and  generally  requires  no  collateral.  The  Company  does  not  have  any  contract  balances  related  to  product  sales.  The  Company  also  does  not  have
significant contract acquisition costs related to product sales.

In accordance with Company policy and based on the Company’s historical experience, the allowance for product returns was $0.3 million and zero at
December 31, 2020 and 2019, respectively. Damaged or defective products are replaced at no charge under the Company’s standard warranty. For the years ended
December 31, 2020, 2019, and 2018, the replacement costs were $0.1 million, minimal, and zero, respectively.

Shipping and handling costs incurred for the delivery of goods to customers are included in cost of goods sold. Amounts billed to customers for shipping

and handling are included in net revenue.

The  following  table  provides  additional  information  pertaining  to  net  revenue  disaggregated  by  geographic  market  for  the  years  ended  December  31,

2020, 2019, and 2018 (in thousands):

United States
International markets

Total net revenue

Allowance for Doubtful Accounts

2020

Years Ended December 31,
2019

2018

$

$

107,542  $
3,993 
111,535  $

8,376  $
5,444 
13,820  $

— 
707 
707 

The  Company  makes  estimates  of  the  collectability  of  accounts  receivable.  Upon  adoption  of  ASU  2016-13,  the  Company  did  not  recognize  an
adjustment  to  the  beginning  balance  of  retained  earnings  as  the  impact  from  adoption  was  not  material.  The  Company’s  estimate  of  future  losses  is  made  by
management based upon historical bad debts, customer receivable balances, age of customer receivable balances, customers’ financial conditions and reasonable
forecasted economic trends. Despite the Company’s efforts to minimize credit risk exposure, clients could be adversely affected if future economic and industry
trends, including those related to COVID-19, change in such a manner as to negatively impact their cash flows. The full effects of COVID-19 on the Company’s
clients  are  highly  uncertain  and  cannot  be  predicted.  As  a  result,  the  Company’s  future  collection  experience  can  differ  significantly  from  historical  collection
trends. If the Company’s clients experience a negative impact on their cash flows, it could have a material adverse effect on the Company’s results of operations
and financial condition.

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The following table summarizes the changes in our allowance for doubtful accounts (in thousands):

Balance at beginning of period

Bad debt expense

Balance at end of period

Cash and Cash Equivalents

2020

Years Ended December 31,
2019

2018

$

$

75 
390 
465 

$

$

— 
75 
75 

$

$

Cash equivalents consist of short-term, highly liquid investments purchased with an original maturity of three months or less. Financial instruments that
potentially subject the Company to a concentration of credit risk consist of cash and cash equivalents. At times, the cash and cash equivalent balances may exceed
federally  insured  limits.  The  Company  does  not  believe  that  this  results  in  any  significant  credit  risk  as  the  Company’s  policy  is  to  place  its  cash  and  cash
equivalents in highly-rated financial institutions.

Fair Value of Financial Instruments

Fair value is defined as 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. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of
observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:

•

•

•

Level 1: Inputs are unadjusted quoted prices in active markets for identical assets or liabilities.

Level 2: Inputs are quoted prices for similar assets and liabilities in active markets or quoted prices for identical or similar instruments in markets that are
not active and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets.

Level 3: Inputs are unobservable inputs based on the Company’s assumptions and valuation techniques used to measure assets and liabilities at fair value.
The  inputs  require  significant  management  judgment  or  estimation.  The  Company’s  assessment  of  the  significance  of  an  input  to  the  fair  value
measurement  requires  judgment,  which  may  affect  the  valuation  of  fair  value  assets  and  liabilities  and  their  placement  within  the  fair  value  hierarchy
levels.  The  carrying  amounts  reported  in  the  consolidated  financial  statements  approximate  the  fair  value  for  cash  and  cash  equivalents,  accounts
receivable, accounts payables, and accrued expenses, due to their short-term nature. The carrying amount of the Company’s term loan, which is described
below, approximates fair value, considering the interest rates are based on the prime interest rate.

Investment Securities

The Company classifies its investment securities as available-for-sale. Those investments in debt securities with maturities less than 12 months at the date
of  purchase  are  considered  short-term  investments.  Those  investments  in  debt  securities  with  maturities  greater  than  12  months  at  the  date  of  purchase  are
considered long-term investments. The Company’s investment securities classified as available-for-sale are recorded at fair value based on the fair value hierarchy
(Level 1 and Level 2 inputs in the fair value hierarchy), and consists primarily of commercial paper, corporate notes and U.S. government and agency securities.
Unrealized gains or losses, deemed temporary in nature, are reported as other comprehensive income within the consolidated statement of comprehensive income
(loss). There were no unrealized gains or losses during the years ended December 31, 2020, 2019, and 2018.

A decline in the fair value of any security below cost that is deemed other than temporary results in a charge to net income (loss) and the corresponding
establishment of a new cost basis for the security. Premiums (discounts) are amortized (accreted) over the life of the related security as an adjustment to yield using
the straight-line interest method. Dividend and interest income are recognized when earned. Realized gains or losses are

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included in net income (loss) and are derived using the specific identification method for determining the cost of securities sold.

The Company had no outstanding investment securities as of December 31, 2020. The following table presents the fair value hierarchy for those assets

measured at fair value on a recurring basis as of December 31, 2019 (in thousands):

Assets:
Commercial paper
Corporate notes
U.S. government and agency securities

Foreign Currency Translation

Fair Value Measurements at December 31, 2019

Level 1

Level 2

Level 3

Total

$

$

—  $

2,018 
3,379 
5,397  $

7,195  $
— 
— 
7,195  $

—  $
— 
— 
—  $

7,195 
2,018 
3,379 
12,592 

The functional currencies of the Company’s subsidiaries are currencies other than the U.S. dollar. The Company translates assets and liabilities of the
foreign subsidiaries into U.S. dollars at the exchange rate in effect on the balance sheet date. Costs and expenses of the subsidiaries are translated into U.S. dollars
at the average exchange rate during the period. Gains or losses from these translation adjustments are reported as a separate component of stockholders’ equity in
accumulated other comprehensive loss until there is a sale or complete or substantially complete liquidation of the Company’s investment in the foreign subsidiary
at which time the gains or losses will be realized and included in net income (loss). As of December 31, 2020 and 2019, all foreign currency translation gains
(losses) have been unrealized and included in accumulated other comprehensive loss. Accumulated other comprehensive loss consists entirely of losses or gains
from translation of foreign subsidiaries at December 31, 2020 and 2019. Foreign currency transaction gains and losses are included in results of operations and
have not been significant for the periods presented.

Inventory, Net

Inventories are stated at the lower of cost or net realizable value, with cost computed on a first-in, first-out basis. The Company reduces the carrying value
of inventories for items that are potentially excess, obsolete, or slow-moving based on changes in customer demand, technology developments, or other economic
factors.

The Company capitalizes inventory produced for commercial sale. The Company capitalizes manufacturing costs as inventory following both the receipt
of regulatory approval from regulatory bodies and the Company’s intent to commercialize. Costs associated with developmental products prior to satisfying the
Company’s inventory capitalization criteria are charged to research and development expense as incurred.

Products that have been approved by certain regulatory authorities are also used in clinical programs to assess the safety and efficacy of the products for
usage that have not been approved by the FDA or other regulatory authorities. The form of product utilized for both commercial and certain clinical programs is
identical  and,  as  a  result,  the  inventory  has  an  “alternative  future  use”  as  defined  in  authoritative  guidance.  Component  materials  and  purchased  products
associated with clinical development programs are included in inventory and charged to research and development expense when the product enters the research
and development process and no longer can be used for commercial purposes and, therefore, does not have an “alternative future use.”

For  products  that  are  under  development  and  have  not  yet  been  approved  by  regulatory  authorities,  purchased  component  materials  are  charged  to

research and development expense when the inventory ownership transfers to the Company.

The Company analyzes inventory levels to identify inventory that may expire prior to sale, inventory that has a cost basis in excess of its net realizable
value, or inventory in excess of expected sales requirements. Although the manufacturing of the r-SNM System is subject to strict quality control, certain batches
or units of product may no longer meet quality specifications or may expire, which would require adjustments to the Company’s inventory values. The Company
also  applies  judgment  related  to  the  results  of  quality  tests  that  are  performed  throughout  the  production  process,  as  well  as  the  understanding  of  regulatory
guidelines, to determine if it is probable that

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inventory will be saleable. These quality tests are performed throughout the pre- and post-production processes, and the Company continually gathers information
regarding product quality for periods after the manufacturing date. The r-SNM System currently has a maximum estimated shelf life range of 12 to 36 months and,
based  on  sales  forecasts,  the  Company  expects  to  realize  the  carrying  value  of  the  product  inventory.  In  the  future,  reduced  demand,  quality  issues,  or  excess
supply beyond those anticipated by management may result in a material adjustment to inventory levels, which would be recorded as an increase to cost of sales.

The  determination  of  whether  or  not  inventory  costs  will  be  realizable  requires  estimates  by  the  Company’s  management.  A  critical  input  in  this
determination is future expected inventory requirements based on internal sales forecasts. Management then compares these requirements to the expiry dates of
inventory on hand. To the extent that inventory is expected to expire prior to being sold, management will write down the value of inventory.

As of December 31, 2020, the Company had $42.1 million, $3.5 million, and $17.5 million of finished goods inventory, work-in-process inventory and
raw materials inventory, respectively, on hand net of minimal reserves. As of December 31, 2019, the Company had $7.0 million, $1.5 million and $7.2 million of
finished goods inventory, work-in-process inventory and raw materials inventory, respectively, on hand net of reserves of $0.1 million.

Customer and Vendor Concentration

As of December 31, 2020 and 2019, there were no customers who accounted for over 10% of the Company’s consolidated accounts receivable. As of

December 31, 2020 and 2019, there was one and no vendor, respectively, who accounted for over 10% of the Company’s consolidated accounts payable.

Property and Equipment

Property  and  equipment  are  stated  at  cost  less  accumulated  depreciation.  Depreciation  is  computed  using  the  straight-line  method  over  the  estimated
useful lives of the assets, generally between three and seven years. Leasehold improvements are amortized over the lesser of the life of the lease or the useful life
of  the  improvements.  Maintenance  and  repairs  are  charged  to  expense  as  incurred.  When  assets  are  retired  or  otherwise  disposed  of,  the  cost  and  accumulated
depreciation are removed from the balance sheet and any resulting gain or loss is reflected in operations.

Intangible Asset

The intangible asset represents exclusive rights to an additional field-of-use on the patent suite within the License Agreement with AMF. The additional
field-of-use was provided in exchange for 50,000 shares of Series A preferred stock, the fair value of which was $1.0 million in 2013. The intangible asset was
recorded at its fair value of $1.0 million at the date contributed. In connection with the IPO, such shares of Series A preferred stock were converted into common
stock. Amortization of this asset is recorded over the shorter of the patent or legal life on a straight-line basis. The weighted-average amortization period is 8.71
years. The Company will review the intangible asset for impairment whenever an impairment indicator exists. There have been no intangible asset impairment
charges to date.

Impairment of Long-Lived Assets

The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may
not be recoverable. Recoverability is measured by comparing the carrying amount to the future net cash flows that the assets are expected to generate. If said assets
are  considered  to  be  impaired,  the  impairment  that  would  be  recognized  is  measured  by  the  amount  by  which  the  carrying  amount  of  the  assets  exceeds  the
projected discounted future net cash flows arising from the asset. There have been no such impairments of long-lived assets to date.

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Leases

In accordance with ASU No. 2016-02, “Leases (Topic 842)”, components of a lease should be split into three categories: lease components, non-lease
components,  and  non-components.  The  fixed  and  in-substance  fixed  contract  consideration  (including  any  consideration  related  to  non-components)  must  be
allocated based on the respective relative fair values to the lease components and non-lease components. Entities may elect not to separate lease and non-lease
components. Rather, entities would account for each lease component and related non-lease component together as a single lease component. The Company has
elected to account for lease and non-lease components together as a single lease component for all underlying assets and allocate all of the contract consideration
to  the  lease  component  only.  Topic  842  allows  for  the  use  of  judgment  in  determining  whether  the  assumed  lease  term  is  for  a  major  part  of  the  remaining
economic life of the underlying asset and whether the present value of lease payments represents substantially all of the fair value of the underlying asset. The
Company applies the bright line thresholds referenced in Topic 842 to assist in evaluating leases for appropriate classification. The aforementioned bright lines are
applied consistently to the Company’s entire portfolio of leases.

Operating lease ROU asset and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease
term at commencement date. As the Company’s lease does not provide an implicit rate, the Company uses its incremental borrowing rate, which is the rate for a
fully collateralized amortizing loan with the same maturity as the lease term, based on the information available at commencement date in determining the present
value of future payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. The
lease  terms  may  include  options  to  extend  or  terminate  the  lease  when  it  is  reasonably  certain  that  the  Company  will  exercise  that  option.  Lease  expense  for
minimum lease payments is recognized on a straight-line basis over the lease term.

Research and Development

Research and development costs are charged to operations as incurred. Research and development costs include salary and personnel-related costs, costs

of clinical studies and testing, supplies and materials, and outside consultant costs.

Advertising Expense

The Company expenses advertising costs as they are incurred. During the years ended December 31, 2020, 2019, and 2018, advertising expense totaled
$2.9 million, $2.6 million and $1.1 million, respectively, and are recorded within the sales and marketing expenses in its consolidated statements of comprehensive
loss.

Income Taxes

The Company accounts for income taxes using the asset and liability method to compute the difference between the tax basis of assets and liabilities and
the related financial amounts, using currently enacted tax rates. The Company has deferred tax assets. The realization of these deferred tax assets is dependent
upon the Company’s ability to generate sufficient taxable income in future years. Valuation allowances are established, when necessary, to reduce deferred tax
assets to the amount that more likely than not will be realized. The Company evaluates the recoverability of the deferred tax assets annually, and maintains a full
valuation allowance on its deferred tax assets. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax
position will be sustained on examination by taxing authorities, based on the technical merits of the position. The Company is subject to transfer pricing and other
tax regulations designed to ensure that appropriate levels of income are reported as earned by the Company’s U.S. and foreign entities and are taxed accordingly. In
the normal course of business, the Company is audited by federal, state and foreign tax authorities, and subject to inquiries from those tax authorities regarding the
amount  of  taxes  due.  These  inquiries  may  relate  to  the  timing  and  amount  of  deductions  and  the  allocation  of  income  among  various  tax  jurisdictions.  The
Company’s policy is to recognize interest and penalties related to unrecognized tax benefits, if any, in income tax expense.

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Stock-Based Compensation

The Company measures the cost of employee and non-employee services in exchange for an award of equity instruments based on the grant-date fair
value of the award and recognizes compensation cost over the requisite service period (typically the vesting period), generally four years. Forfeitures are estimated
at the time of the grant and revised in subsequent periods to reflect differences between the estimates and the number of shares that actually become exercisable.
The Company uses the Black-Scholes option pricing model to determine the fair value of stock options (as of the date of grant) that have service conditions for
vesting. Stock options and restricted shares awards vest based on service conditions, typically over four years.

The  Company  also  grants  shares  of  performance-based  restricted  stock  units  that  typically  vest  after  one  year  only  if  the  Company  has  also  achieved
certain performance objectives as defined and approved by the Company’s board of directors. The fair value of performance awards are determined based on the
Company’s  stock  price  at  the  date  of  grant  and  expensed  over  the  performance  period  based  on  the  probability  of  achieving  the  performance  objectives.  In
addition,  the  Company  also  grants  market-based  restricted  stock  units  that  have  combined  market  conditions  and  service  conditions  for  vesting,  for  which  the
Company uses the Monte Carlo valuation model to value equity awards (as of the date of grant).

Net Loss per Share of Common Stock

Basic net loss per share of common stock is calculated by dividing the net loss attributable to common stockholders by the weighted-average number of
shares of common stock outstanding during the period, without consideration for potentially dilutive securities. Diluted net loss per share is computed by dividing
the net loss attributable to common stockholders by the weighted-average number of shares of common stock and potentially dilutive securities outstanding for the
period.  For  purposes  of  the  diluted  net  loss  per  share  calculation,  convertible  preferred  stock,  common  and  preferred  stock  warrants,  common  stock  options,
unvested RSAs and RSUs are considered to be potentially dilutive securities. Because the Company has reported a net loss in all periods presented, diluted net loss
per share of common stock is the same as basic net loss per share of common stock for those periods.

For the years ended December 31, 2020, 2019, and 2018, there were 2,300,982, 1,737,430, and 9,192,127 potentially dilutive weighted-average shares,
respectively,  that  were  not  included  in  the  computation  of  diluted  weighted-average  shares  of  common  stock  and  common  stock  equivalent  shares  outstanding
because their effect would have been antidilutive given the Company’s net loss.

Recently Adopted Accounting Pronouncements

In  August  2018,  the  FASB  issued  ASU  No.  2018-15,  “Intangibles—Goodwill  and  Other—Internal-Use  Software  (Subtopic  350-40):  Customer’s
Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract,” which aligns the requirements for capitalizing
implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or
obtain internal-use software (and hosting arrangements that include an internal-use software license). This guidance is effective for annual periods beginning after
December  15,  2019,  which  was  the  Company’s  first  quarter  of  fiscal  year  2020.  The  adoption  of  this  guidance  did  not  have  an  impact  on  the  Company’s
consolidated financial statements or related disclosures.

In  August  2018,  the  FASB  issued  ASU  No.  2018-13,  “Fair  Value  Measurement  (Topic  820):  Disclosure  Framework—Changes  to  the  Disclosure
Requirements for Fair Value Measurement,” which modifies the disclosure requirements on fair value measurements and is intended to improve the effectiveness
of disclosures, including the consideration of costs and benefits. This guidance is effective for annual periods beginning after December 15, 2019, which was the
Company’s first quarter of fiscal year 2020, with early adoption permitted. The adoption of this guidance did not have an impact on the Company’s consolidated
financial statements or related disclosures.

In  June  2016,  the  FASB  issued  ASU  No.  2016-13,  “Financial  Instruments—Credit  Losses  (Topic  326):  Measurement  of  Credit  Losses  on  Financial
Instruments,”  which  updates  the  methodology  used  to  measure  current  expected  credit  losses  (CECL).  This  guidance  applies  to  financial  assets  measured  at
amortized cost, including loans, held-to-maturity debt securities, net investments in leases, and trade accounts receivable as well as certain off-balance sheet credit
exposures, such as loan commitments. This guidance replaces the current incurred loss impairment methodology with a methodology to reflect CECL and requires
consideration of a broader range of

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reasonable and supportable information to explain credit loss estimates. The guidance must be adopted using a modified retrospective transition method through a
cumulative-effect  adjustment  to  retained  earnings  (deficit)  in  the  period  of  adoption.  This  guidance  is  effective  for  the  Company  as  of  January  1,  2020.  The
adoption of this guidance did not have an impact on the Company’s consolidated financial statements or related disclosures

Recent Accounting Pronouncements

In December 2019, the FASB issued ASU 2019-12, “Income Taxes—Simplifying the Accounting for Income Taxes,” which simplifies the accounting for
income taxes by clarifying and amending existing guidance related to the recognition of franchise tax, the evaluation of a step-up in the tax basis of goodwill and
the effects of enacted changes in tax laws or rates in the effective tax rate computation, among other clarifications. This guidance is effective for annual periods
beginning after December 15, 2020, which is the Company’s first quarter of fiscal year 2021, with early adoption permitted. The adoption of this guidance is not
expected to have an impact on the Company’s consolidated financial statements or related disclosures.

Note 2. Property and Equipment

Property and equipment, net consists of the following (in thousands) at:

Research and development equipment
Computer hardware and software
Tools and molds
Leasehold improvements
Furniture and fixtures
Construction in progress

Less: accumulated depreciation and amortization

December 31,

2020

2019

$

$

1,205  $
2,286 
1,404 
3,759 
1,360 
129 
10,143 
(3,815)
6,328  $

1,086 
1,418 
1,303 
1,500 
624 
176 
6,107 
(3,060)
3,047 

Depreciation and amortization expense of property and equipment was $1.6 million, $1.1 million, and $0.8 million for the years ended December 31,

2020, 2019, and 2018, respectively.

Note 3. Intangible Asset

The intangible asset represents exclusive rights to an additional field-of-use on the patent suite within the License Agreement with AMF. The intangible
asset was recorded at its fair value of $1.0 million at the date contributed in 2013, which is the gross carrying amount of the intangible asset at December 31, 2020
and 2019. Accumulated amortization of the intangible asset is $0.8 million and $0.7 million at December 31, 2020 and 2019, respectively. The Company recorded
expense for the amortization of intangible assets of $0.1 million during the years ended December 31, 2020, 2019, and 2018. The estimated future amortization
expense as of December 31, 2020, is as follows (in thousands):

2021
2022

Note 4. Commitments and Contingencies

Operating Leases

$

$

115 
81 
196 

In August 2014, the Company entered into a five-year operating lease for approximately 12,215 square feet of office space beginning on November 1,
2014, and expiring on October 31, 2019. In June 2019, the lease was amended to extend the expiration date to October 31, 2020 and in September 2020, the lease
was amended to extend

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the expiration date to July 31, 2022. Upon the execution of the amendments, which were deemed to be a lease modification, the Company reassessed the lease
liability using the discount rate at the modification date and recorded ROU assets for the same amount. The Company also reassessed the lease classification and
concluded  that  the  lease  continues  to  be  an  operating  lease.  Under  the  terms  of  the  lease,  the  Company  is  responsible  for  taxes,  insurance,  and  maintenance
expense. The lease contains certain scheduled rent increases. Rent expense is recognized on a straight-line basis over the expected lease term.

In November 2017, the Company entered into a seven-year operating lease for approximately 25,548 square feet of office space beginning on August 1,
2018,  and  expiring  on  August  31,  2025.  In  June  2019,  the  lease  was  amended  to  extend  the  expiration  date  to  October  31,  2027.  Upon  the  execution  of  the
amendment, which was deemed to be a lease modification, the Company reassessed the lease liability using the discount rate at the modification date and recorded
ROU assets for the same amount. The Company also reassessed the lease classification and concluded that the lease continues to be an operating lease. Under the
terms of the lease, the Company is responsible for taxes, insurance, and maintenance expense. The lease contains certain scheduled rent increases. Rent expense is
recognized  on  a  straight-line  basis  over  the  expected  lease  term.  The  Company  has  a  renewal  option  to  extend  the  term  of  the  lease  for  a  period  of  five  years
beyond the initial term. Under the terms of the lease, the base rent payable with respect to each renewal term will be equal to the prevailing market rental rent as of
the  commencement  of  the  applicable  renewal  term.  In  the  event  of  a  default  of  certain  of  the  Company’s  obligations  under  the  lease,  the  Company’s  landlord
would have the right to terminate the lease.

In June 2019, the Company entered into an eight-year operating lease for approximately 32,621 square feet of office space beginning on January 15, 2020
and expiring on January 31, 2028. The Company uses these premises as its new principal executive offices and for general office space. The Company intends to
utilize its other currently-leased spaces through the lease expiration dates to conduct the training of its sales team and for manufacturing purposes. Under the terms
of  the  lease,  the  Company  is  responsible  for  taxes,  insurance,  and  maintenance  expense.  The  lease  contains  certain  scheduled  rent  increases.  Rent  expense  is
recognized  on  a  straight-line  basis  over  the  expected  lease  term.  The  Company  has  a  renewal  option  to  extend  the  term  of  the  lease  for  a  period  of  five  years
beyond the initial term. Under the terms of the lease, the base rent payable with respect to each renewal term will be equal to the prevailing market rental rent as of
the  commencement  of  the  applicable  renewal  term.  In  the  event  of  a  default  of  certain  of  the  Company’s  obligations  under  the  lease,  the  Company’s  landlord
would have the right to terminate the lease.

In  August  2020,  the  Company  entered  into  a  38-month  operating  lease  (the  New  Lease)  for  approximately  5,693  square  feet  of  warehouse  space

beginning on October 15, 2020 and expiring on December 31, 2023 (the Initial Term). The Company uses these premises for general warehouse space.

During the years ended December 31, 2020, 2019, and 2018, ROU assets obtained in exchange for new operating lease liabilities were $3.8 million, $1.5
million,  and  $3.3  million,  respectively.  As  of  December  31,  2020  and  2019,  the  ROU  asset  has  a  balance  of  $7.1  million  and  $4.2  million,  respectively.  The
operating lease ROU asset is included within the Company’s other non-current assets, and lease liabilities are included in current or noncurrent liabilities on the
Company’s consolidated balance sheets. During the years ended December 31, 2020, 2019, and 2018, cash paid for amounts included in operating lease liabilities
were $1.5 million, $0.9 million, and $0.5 million, respectively. Amortization of the ROU asset was $0.9 million, $0.4 million, and $0.2 million for the years ended
December 31, 2020, 2019, and 2018, respectively. As of December 31, 2020 and 2019, the weighted-average remaining lease term for the Company’s operating
leases  were  6.6  years  and  7.8  years,  respectively.  The  weighted-average  discount  rate  used  to  determine  the  present  value  of  the  Company’s  operating  leases’
future payments was 6.7% and 7.25%, respectively.

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Total lease cost for the years ended December 31, 2020, 2019, and 2018 are as follows (in thousands):

Lease cost
Operating lease cost
Short-term lease cost
Variable lease cost

Total lease cost

2020

December 31,
2019

2018

$

$

1,991  $
95 
179 
2,265  $

1,031  $
177 
138 
1,346  $

Maturities of operating lease liabilities as of December 31, 2020, are as follows (in thousands):

2021
2022
2023
2024
2025
Thereafter

Less: imputed interest

Less: operating lease liability, current portion

Operating lease liability, net of current portion

License Agreement

$

$

518 
154 
6 
678 

1,945 
1,905 
1,803 
1,776 
1,850 
3,862 
13,141 
(2,707)
10,434 
(1,280)
9,154 

In  October  2013,  the  Company  entered  into  the  License  Agreement,  pursuant  to  which  AMF  licensed  the  Company  certain  patents  and  know-how
(collectively, the AMF IP) relating to, in relevant part, an implantable pulse generator and related system components in development by AMF as of that date, in
addition  to  any  peripheral  or  auxiliary  devices,  including  all  components,  that  when  assembled,  comprise  such  device,  excluding  certain  implantable  pulse
generators (collectively, the AMF Licensed Products). Under the License Agreement, for each calendar year beginning in 2018, the Company is obligated to pay
AMF a royalty on an AMF Licensed Product-by-AMF Licensed Product basis if one of the following conditions applies: (i) one or more valid claims within any of
the patents licensed to the Company by AMF covers such AMF Licensed Products or the manufacture of such AMF Licensed Products or (ii) for a period of 12
years from the first commercial sale anywhere in the world of such AMF Licensed Product, in each case. The foregoing royalty is calculated as the greater of (a)
4%  of  all  net  revenue  derived  from  the  AMF  Licensed  Products,  and  (b)  the  Minimum  Royalty,  payable  quarterly.  The  Minimum  Royalty  will  automatically
increase each year after 2018, subject to a maximum amount of $200,000 per year. The Company generated net revenue of $111.5 million, $13.8 million, and $0.7
million during the years ended December 31, 2020, 2019, and 2018, respectively, and recorded related royalties of $4.4 million, $0.6 million, and $0.1 million
during  the  years  ended  December  31,  2020,  2019,  and  2018,  respectively.  Royalty  expense  is  included  in  operating  expenses  in  the  consolidated  statements  of
comprehensive loss. Accrued royalty of $1.4 million and $0.4 million as of December 31, 2020 and 2019, respectively, is included within accrued liabilities on the
Company’s consolidated balance sheets.

Legal Matters

On  November  4,  2019,  Medtronic,  Inc.,  Medtronic  Puerto  Rico  Operations  Co.,  Medtronic  Logistics  LLC  and  Medtronic  USA,  Inc.  (collectively,  the
Medtronic Affiliates) filed an initial complaint against the Company in the United States District Court for the Central District of California, Case No. 8:19-cv-
2115, and amended the complaint on November 26, 2019. The Company refers to this matter as the Medtronic Litigation. The complaint

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asserts that the Company’s r-SNM System infringes U.S. Patent Nos. 8,036,756, 8,626,314, 9,463,324 and 9,821,112 held by the Medtronic Affiliates, and the
amended  complaint  further  includes  the  additional  patents  8,738,148;  8,457,758;  and  7,774,069  (collectively,  the  Medtronic  Patents).  The  Medtronic  Litigation
requests  customary  remedies  for  patent  infringement,  including  (i)  a  judgment  that  the  Company  has  infringed  and  is  infringing  the  Medtronic  Patents,  (ii)
damages,  including  treble  damages  for  willful  infringement,  (iii)  a  permanent  injunction  preventing  the  Company  from  infringing  the  Medtronic  Patents,  (iv)
attorneys’ fees, and (v) costs and expenses. The Company believes the allegations are without merit and is vigorously defending itself against them. Given the
early stage of the Medtronic Litigation, the Company is unable to predict the likelihood of success of the claims of the Medtronic Affiliates against the Company
or  to  quantify  any  risk  of  loss.  The  Medtronic  Litigation  could  last  for  an  extended  period  of  time  and  require  the  Company  to  dedicate  significant  financial
resources and management resources to its defense. An adverse ruling against the Company could materially and adversely affect its business, financial position,
results of operations or cash flows and could also result in reputational harm. Even if the Company is successful in defending against these claims, the Medtronic
Litigation could result in significant costs, delays in future product developments, reputational harm or other collateral consequences.

On March 16, 2020, the Company filed seven petitions before the United States Patent and Trademark Office (USPTO) requesting inter partes review
(IPR) to contest the validity of each of the Medtronic patents that Medtronic has alleged are being infringed by the Company. In September 2020, the USPTO
decided that it will accept or “institute” the IPR process for six of the seven patents, finding that the Company had demonstrated a reasonable likelihood that at
least  one,  if  not  all,  of  the  claims  of  these  six  patents  are  invalid.  The  Company  is  currently  in  the  IPR  discovery  process.  The  USPTO  will  usually  render  a
decision on the validity of contested patents within twelve months of instituting the review. The Company filed a motion to stay the proceedings before the United
States District Court for the Central District of California pending resolution of the IPR process. The Company’s motion was granted by the court on May 8, 2020.

In addition to the Medtronic Litigation, the Company is and may continue to be involved in claims, legal proceedings, and investigations arising out of its

operations in the normal course of business.

Note 5. Long-Term Debt

In February 2018, the Company entered into the Loan and Security Agreement (the Loan Agreement), with Silicon Valley Bank, providing for a term loan
(the  Term  Loan).  Pursuant  to  the  Loan  Agreement,  the  Company  may  request  up  to  $20.0  million  in  three  tranches  of  term  loans  with  such  drawn  obligations
maturing on June 1, 2021. The Company requested $10.0 million from the first tranche, simultaneously with the entry into the Loan Agreement, which is currently
outstanding.  The  Company  may  request  (a)  an  additional  $5.0  million  (Tranche  B),  after  the  date  commencing  on  the  later  of  (i)  the  date  that  the  Company
achieves  positive  three-month  results  in  the  Company’s  ARTISAN-SNM  pivotal  study,  as  confirmed  to  Silicon  Valley  Bank  by  a  member  of  the  Company’s
management team and a member of its board of directors, and (ii) July 1, 2018, and ending on December 31, 2018 and (b) another $5.0 million (Tranche C), after
the date commencing on the later of (i) the date that Silicon Valley Bank receives evidence, in form and substance reasonably satisfactory to Silicon Valley Bank,
that the Company has received its pre-market approval (PMA) in the United States for its r-SNM System or gross proceeds from the sale of its equity securities of
not less than $20.0 million, and (ii) January 1, 2019, and ending on March 31, 2019, subject to certain terms and conditions. If either Tranche B or Tranche C is
drawn, then the maturity of the Term Loan is automatically extended to December 1, 2021.

The Loan Agreement provides for monthly interest payments through December 31, 2018; provided that, (i) if the Company requests and Silicon Valley
Bank funds Tranche B or Tranche C, this interest-only period automatically extends through June 30, 2019, and (ii) if the Company has received a PMA in the
United States for its r-SNM System and the Company requests and Silicon Valley Bank funds Tranche C, the interest-only period automatically extends through
December 31, 2019. On the first day of the end of the interest-only period, the Company will be required to repay the Term Loan in equal monthly installments of
principal plus interest through maturity. Outstanding principal balances under the Term Loan bear interest at the prime rate plus 1.75%.

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In October 2018, the Company and Silicon Valley Bank entered into an amendment to the Loan Agreement (the Loan Amendment) in connection with
which the Company requested the full $5.0 million from Tranche B and the full $5.0 million from Tranche C. The Company received the $10.0 million from both
tranches in October 2018. Pursuant to the Loan Amendment, Silicon Valley Bank agreed to (i) extend the interest only period from June 30, 2019 to December 31,
2019, without requiring the receipt of the Company’s PMA in the United States for the r-SNM System, and (ii) make Tranche C available immediately instead of
January 1, 2019. In addition, as a result of the Company’s request of the full $5.0 million from Tranche B and the full $5.0 million from Tranche C, the maturity of
the  Term  Loan  has  been  automatically  extended  to  December  1,  2021.  The  transaction  was  accounted  for  as  a  debt  modification.  See  Note  6  for  discussion
regarding stock warrants granted in connection with the Term Loan.

In December 2019, the Company and Silicon Valley Bank entered into a second amendment to the Loan Agreement (the Second Amendment). Pursuant
to the Second Amendment, Silicon Valley Bank agreed to extend the interest only period from December 31, 2019 to December 31, 2020. In connection with the
Second Amendment, the Company paid Silicon Valley Bank a non-refundable fee of $0.2 million. The transaction was accounted for as a debt modification.

The  Company  may  prepay  amounts  outstanding  under  the  Term  Loan  in  increments  of  $5.0  million  at  any  time  with  30  days  prior  written  notice  to
Silicon Valley Bank. However, all prepayments of the Term Loan prior to maturity, whether voluntary or mandatory (acceleration or otherwise), are also subject to
the payment of a prepayment fee equal to (i) for a prepayment made on or after the closing date through and including the first anniversary of the closing date,
3.00% of the principal amount of the Term Loan being prepaid, (ii) for a prepayment made after the date which is the first anniversary of the closing date through
and including the second anniversary of the closing date, 2.00% of the principal amount of the Term Loan being prepaid, and (iii) for a prepayment made after the
date which is the second anniversary of the closing date and before the maturity date, 1.00% of the principal amount of the Term Loan being prepaid. Additionally,
on the earliest to occur of (i) the maturity date of the Term Loan, (ii) the acceleration of the Term Loan, or (iii) the prepayment of the Term Loan, the Company
will be required to make a final payment equal to the original principal amount of such tranche multiplied by 7.50%. The Company accrued the portion of the final
payment calculated based on the amount outstanding under the Term Loan.

All obligations under the Term Loan are secured by a first priority lien on substantially all of the Company’s assets, excluding intellectual property assets
and more than 65% of the shares of voting capital stock of any of its foreign subsidiaries. The Company has agreed with Silicon Valley Bank not to encumber its
intellectual property assets without Silicon Valley Bank’s prior written consent unless a security interest in the underlying intellectual property is necessary to have
a  security  interest  in  the  accounts  and  proceeds  that  are  part  of  the  assets  securing  the  Term  Loan,  in  which  case  the  Company’s  intellectual  property  shall
automatically  be  included  within  the  assets  securing  the  Term  Loan.  As  of  December  31,  2020,  the  Company  was  in  compliance  with  all
debt covenant requirements under the Term Loan.

Debt, net of unamortized debt issuance costs, consists of the following (in thousands) at:

Debt, principal
Accrued loan fees
Debt, total
Less: unamortized debt issuance costs

Debt, net of unamortized debt issuance costs

December 31,

2020

2019

$

$

20,000  $
1,500 
21,500 
(390)
21,110  $

20,000 
1,500 
21,500 
(1,164)
20,336 

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Expected future principal payments for the term loan as of December 31, 2020, are as follows (in thousands):

2021

$
$

21,500 
21,500 

All obligations under the Term Loan, including accrued interest, prepayment fees, and the minimum final payment, consisting of a 7.5% premium

principal amount, were repaid in full in January 2021 (see Note 11).

Note 6. Stockholders’ Equity

Preferred Stock

Prior to the IPO, the Company had outstanding 12,219,315 shares of convertible preferred stock. Upon closing of the Company’s IPO on October 31,
2018,  all  shares  of  outstanding  convertible  preferred  stock  were  automatically  converted  to  15,813,297  shares  of  the  Company’s  common  stock.  As  of
December 31, 2020, the Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.0001 per share.

Common Stock

    The following summarizes the rights of holders of our common stock:

    Voting

The holders of our common stock are entitled to one vote per share. The number of authorized shares of common stock may be increased or decreased
(but not below the number of shares thereof then outstanding) by the affirmative vote of the holders of a majority of the voting power of our capital stock entitled
to vote, irrespective of the provisions of Section 242(b)(2) of the DGCL.

    Dividends

Subject  to  preferences  that  may  be  applicable  to  the  holders  of  outstanding  shares  of  preferred  stock  and  subject  to  applicable  law,  dividends  may  be

declared and paid on the holders of our common stock when and as determined by our board of directors out of assets legally available for dividends.

As a Delaware corporation, the Company will be subject to certain restrictions on dividends under the DGCL. Generally, a Delaware corporation may
only pay dividends either out of “surplus” or out of the current or the immediately preceding year’s net profits. Surplus is defined as the excess, if any, at any given
time, of the total assets of a corporation over its total liabilities and statutory capital. The value of a corporation’s assets can be measured in a number of ways and
may not necessarily equal their book value.

    Liquidation Rights

Upon  our  voluntary  or  involuntary  liquidation,  dissolution  or  winding  up,  after  satisfaction  of  all  our  liabilities  and  the  payment  of  any  liquidation
preference of any outstanding preferred stock, the holders of shares of common stock will be entitled to share in all of our assets legally remaining for distribution
after payment of all debt and other liabilities, subject to preferences that may be applicable to the holders of outstanding shares of preferred stock.

    Redemption Rights

There are no redemption or sinking fund provisions applicable to our common stock.

    Preemptive Rights and Conversion Rights

There are no preemptive or conversion rights applicable to our common stock.

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Stock-Based Compensation Expense

Stock-based compensation expense included in the Company’s consolidated statements of comprehensive loss is allocated as follows (in thousands):

Research and development
General and administrative
Sales and marketing

Stock Option Activity

    2014 Stock Option Plan

2020

Years Ended December 31,
2019

2018

$

$

3,457  $
5,852 
5,786 
15,095  $

1,725  $
3,950 
3,045 
8,720  $

197 
361 
48 
606 

In 2014, the Company established its 2014 Stock Option Plan (the 2014 Plan), which provides for the granting of stock options to employees, directors,
and consultants of the Company. As of December 31, 2020 and 2019, a total of 3,131,624 and 3,156,295 shares have been reserved for issuance under the 2014
Plan,  respectively.  As  of  December  31,  2020  and  2019,  there  were  no  shares  available  for  grant  under  the  2014  Plan.  The  2018  Omnibus  Incentive  Plan  was
adopted upon our IPO and replaced the 2014 Stock Option Plan for future grants.

    2018 Omnibus Incentive Plan

On October 18, 2018, the Company adopted the 2018 Omnibus Incentive Plan (the 2018 Plan), under which the Company may grant cash and equity
incentive awards to eligible service providers in order to attract, motivate and retain the talent for which it competes. The 2018 Plan provides for awards based on
shares of the Company’s common stock. Subject to adjustment by the Company’s board of directors, the total number of shares authorized to be awarded under the
2018 Plan may not exceed 4,562,317. As of December 31, 2020 and 2019, there were 1,678,326 and 1,965,500 shares available for grant under the 2018 Plan,
respectively.

The Company had shares of common stock reserved for future issuance as follows at:

Options outstanding under the 2014 Plan
Options and restricted stock-based awards outstanding under the 2018 Plan
Options and restricted stock-based awards remaining under the 2018 Plan for future issuance

December 31,

2020

2019

501,598 
2,477,929 
1,678,326 
4,657,853 

1,126,140 
2,560,232 
1,965,500 
5,651,872 

The fair value of each stock option is measured as of the date of grant, and compensation expense is recognized over the period during which the recipient
renders the required services to the Company (typically the vesting period). Stock-based compensation expense recognized is based on the estimated number of
stock options that are expected to ultimately become exercisable. Forfeitures are estimated at the time of the grant and revised in subsequent periods to reflect
differences between the estimates and the number of shares that actually become exercisable.

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The option awards issued under the 2014 and 2018 Plans were measured based on fair value. The Company’s fair value calculations were made using the

Black-Scholes option pricing model with the following assumptions:

Expected term (in years)
Stock volatility
Risk-free interest rate
Dividend rate

2020
6.05
72.01%
1.37%
—

Years Ended December 31,
2019
5.07 - 6.16
70.02% - 77.52%
1.42% - 2.56%
—

2018
5.00 - 6.96
68.04% - 77.03%
2.26% - 3.07%
—

The Company used the simplified method of determining the expected term of stock options as the Company believes this represents the best estimate of
the expected term of a new option. The expected stock price volatility assumption was determined by examining the historical volatilities for industry peers, as the
Company did not have sufficient trading history for the Company’s common stock. The Company will continue to analyze the historical stock price volatility and
expected term assumption as more historical data for the Company’s common stock becomes available. The risk-free interest rate assumption is based on the U.S.
Treasury  instruments,  whose  term  was  consistent  with  the  expected  term  of  the  Company’s  stock  options.  The  expected  dividend  assumption  is  based  on  the
Company’s history and expectation of dividend payouts. The assumptions regarding the expected term of the options and the expected volatility of the stock price
are subjective, and these assumptions have a significant effect on the estimated fair value amounts. The weighted-average grant date fair value of options granted
was $18.56, $13.79, and $3.62 for the years ended December 31, 2020, 2019, and 2018 respectively.

As of December 31, 2020 and 2019, there was $11.6 million and $19.5 million, respectively, of total unrecognized compensation cost related to unvested

stock options that is expected to be recognized over a weighted-average period of approximately 2.4 years and 3.2 years, respectively.

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The following table summarizes stock option activity under the 2014 and 2018 Plans (in thousands, except share and per share data):

Outstanding at December 31, 2017
Options granted
Options exercised
Options forfeited
Outstanding at December 31, 2018
Options granted
Options exercised
Options forfeited
Outstanding at December 31, 2019
Options granted
Options exercised
Options forfeited

Outstanding at December 31, 2020
Options exercisable at December 31, 2020

_____________________________________________

Number of Options

Weighted-Average

Exercise Price Per Share Aggregate Intrinsic Value

903,857  $
668,380 
(55,840)
(2,050)
1,514,347 
1,671,044 
(281,744)
(56,546)
2,847,101 
5,000 
(767,792)
(129,066)
1,955,243  $

906,457  $

1.18 
3.55 
1.47  $
1.23 
2.22 
21.28 
1.79  $
13.43 
13.22 
29.03 
5.05  $
20.20 
16.01  $

14.30  $

23 

(1)

7,386 

(1)

25,066 

(1)

66,302 

(2)

32,287 

(2)

(1)    Represents the total difference between the Company’s closing stock price at the time of exercise and the stock option exercise price, multiplied by the number of options

exercised.

(2)    Represents the total difference between the Company’s closing stock price on the last trading day of 2020 and the stock option exercise price, multiplied by the number of

in-the-money options as of December 31, 2020. The amount of intrinsic value will change based on the fair market value of the Company’s stock.

The  weighted-average  remaining  contractual  term  of  options  outstanding  and  exercisable  is  7.7  years  and  7.6  years  at  December  31,  2020  and  2019,

respectively.

Restricted Shares Awards Activity

As of December 31, 2020 and 2019, there was $22.6 million and $11.8 million, respectively, of total unrecognized compensation cost related to unvested

restricted shares awards that is expected to be recognized over a weighted-average period of approximately 3.3 years and 3.3 years, respectively.

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The following table summarizes restricted shares awards activity:

Outstanding at December 31, 2017
Restricted shares awards granted
Outstanding at December 31, 2018
Restricted shares awards granted
Restricted shares awards vested
Restricted shares awards forfeited
Outstanding at December 31, 2019
Restricted shares awards granted
Restricted shares awards vested
Restricted shares awards forfeited

Outstanding at December 31, 2020

Restricted Stock Units Activity

Number of Restricted
Shares Awards

Weighted-Average
Fair Value Per Share
at Grant Date

—  $

50,000 
50,000 
580,667 
(27,551)
(16,950)
586,166 
502,500 
(174,890)
(96,593)
817,183  $

— 
14.48 
14.48 
24.08 
18.80 
21.09 
23.59 
37.68 
23.29 
28.83 
31.70 

As of December 31, 2020 and 2019, there was $1.2 million and $4.3 million, respectively, of total unrecognized compensation cost related to unvested

restricted stock units that is expected to be recognized over a weighted-average period of approximately 0.9 years and 1.5 years, respectively.

The following table summarizes restricted stock units activity:

Outstanding at December 31, 2018
Restricted stock units granted
Outstanding at December 31, 2019
Restricted stock units granted
Restricted stock units vested
Restricted stock units forfeited

Outstanding at December 31, 2020

Stock Subscriptions Receivable

Number of Restricted
Stock Units

Weighted-Average
Fair Value Per Share
at Grant Date

—  $

248,104 
248,104 
8,000 
(46,336)
(2,667)
207,101  $

— 
21.48 
21.48 
29.03 
14.19 
14.19 
23.49 

As of December 31, 2017 and throughout 2018, several members of management of the Company exercised stock options covering 1,685,597 shares of
common stock, in exchange for promissory notes with a principal balance of $1.8 million. These promissory notes bore interest at a rate of 4.5% per annum and
were due in full in 2020 to 2022. The promissory notes could have become due earlier if the shares of common stock received from the option exercises are sold,
the employee terminates employment with the Company, or pursuant to other provisions specified in the notes. The notes were secured by the shares of common
stock received from the option exercises. On October 4, 2018, the Company entered into agreements with each noteholder to terminate each of their respective
promissory  notes  and  to  forgive  all  respective  obligations  for  payment  thereof  in  connection  with  the  Company’s  IPO.  As  a  result,  on  October  4,  2018,  the
Company forgave all outstanding stock subscriptions receivable referenced above in the aggregate amount of $1.8 million plus accrued interest, which amount was
recorded as compensation expense.

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Stock Warrants

In February 2018, in connection with the Company’s entry into the Loan Agreement (as defined below), the Company issued warrants to Silicon Valley
Bank and Life Science Loans II, LLC, its counterparty. Each warrant entitles the holder thereof to purchase up to 33,333 shares of the Series C Preferred Stock at
an  exercise  price  of  $9.00  per  share.  Initially,  each  warrant  was  exercisable  for  16,667  shares  of  Series  C  Preferred  Stock.  In  connection  with  the  Term  Loan
Amendment in October 2018, the Company drew on Tranche B and C, and an additional 16,666 shares became exercisable under each warrant. Each warrant will
expire  on  February  6,  2028.  In  connection  with  the  IPO,  the  Company’s  outstanding  warrants  to  purchase  shares  of  Series  C  convertible  Preferred  Stock  were
automatically converted into warrants to purchase up to an aggregate of 80,000 shares of common stock at an exercise price of $7.50 per share.

In  2018  and  prior  to  the  IPO,  warrants  to  purchase  66,666  shares  of  the  Company’s  Series  C  Preferred  Stock  were  outstanding  and  are  considered
liabilities, the value of which was recorded in current liabilities and was adjusted to fair value at each reporting period with the change reflected in the statements
of comprehensive loss. The fair value of the warrants in 2018 at grant date and prior to the IPO approximated $1.0 million using the Black-Scholes option pricing
model  with  the  following  assumptions:  expected  life  of  10  years,  risk-free  interest  rate  of  2.5%  and  stock  volatility  of  68.5%.  The  values  of  the  warrants  are
accounted for as deferred loan costs and amortized to interest expense on an effective interest method. In connection with the Company’s IPO, the conversion of
preferred stock into common stock, and the conversion of the warrants to purchase Series C preferred stock into warrants to purchase common stock, the warrant
liability of $1.0 million was reclassified to additional paid-in-capital. The change in fair value of the warrants in 2018 prior to their conversion to permanent equity
totaled $0.3 million, which is recorded in interest and other expense.

On July 16, 2019, the Company issued and sold 32,529 shares of its common stock to SVB Financial Group (SVB) in connection with the exercise by
SVB of its right to purchase 40,000 shares of its common stock under that certain warrant, dated as of February 6, 2018. The exercise price per share was $7.50,
and was paid by SVB via forfeiture of shares pursuant to a cashless exercise provision in the warrant. 

On May 29, 2019, the Company issued and sold 31,071 shares of its common stock to Life Science Loans II, LLC (Life Science Loans) in connection
with the exercise by Life Science Loans of its right to purchase 40,000 shares of its common stock under that certain warrant, dated as of February 6, 2018. The
exercise price per share was $7.50, and was paid by Life Science Loans via forfeiture of shares pursuant to a cashless exercise provision in the warrant.

No warrants were outstanding at December 31, 2020.

Note 7. Noncontrolling Interest

For  less-than-wholly-owned  consolidated  subsidiaries,  noncontrolling  interest  is  the  portion  of  equity  not  attributable,  directly  or  indirectly,  to  the
Company.  The  Company  evaluates  whether  noncontrolling  interests  possess  any  redemption  features  outside  of  the  Company’s  control.  If  such  features  are
determined to exist, the noncontrolling interests are presented outside of permanent equity on our consolidated balance sheets within mezzanine equity.

Prior  to  the  Company’s  IPO,  the  Company’s  noncontrolling  interest  related  to  the  portion  of  Axonics  Europe  S.A.S.  not  owned  by  the  Company.  The
Company presented noncontrolling interest as mezzanine equity on the consolidated balance sheet at December 31, 2017 due to the Share Exchange Agreement
that provided the holders of the equity in Axonics Europe S.A.S. (excluding the Company) the unilateral right to exchange its equity interest in Axonics Europe
S.A.S. for Preferred Stock of the Company at any time. The Company’s Preferred Stock was presented as mezzanine equity at December 31, 2017, and as such, the
rights under the Share Exchange Agreement required the noncontrolling interest to be presented as mezzanine equity as well.

Prior to the Company’s IPO, the comprehensive loss attributable to the noncontrolling interest in Axonics Europe S.A.S. were absorbed by the Company
since  the  investors  are  protected  from  any  losses  in  this  entity  due  to  the  conversion  right.  Changes  in  amounts  attributable  to  the  redeemable  noncontrolling
interest were presented in the Company’s consolidated statements of mezzanine equity during the year ended December 31, 2017.

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In conjunction with the Company’s IPO, the interests held by the other investors in Axonics Europe S.A.S. were converted into a fixed number of shares
of the Company’s preferred stock pursuant to the terms of the Share Exchange Agreement. These preferred stock shares were then automatically converted into
4,221,715 shares of common stock, and as such, Axonics Europe S.A.S. is the Company’s wholly-owned subsidiary at December 31, 2018.

Note 8. Income Taxes

The Company’s effective tax rate of approximately 0% differs from the federal statutory tax rate due primarily to providing a full valuation allowance on

deferred tax assets.

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Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting

purposes and the amounts used for income tax purposes. Significant components of the Company’s net deferred tax assets are as follows (in thousands) as of:

Compensation accruals
Depreciation and amortization
Lease liability
Net operating loss carryforwards
Other

Total deferred tax assets
Less: valuation allowance

Total net deferred tax assets

December 31,

2020

2019

$

$

592  $
145 
901 
59,176 
4,438 
65,252 
(65,252)

—  $

404 
48 
252 
41,564 
3,752 
46,020 
(46,020)
— 

At December 31, 2020, the Company had federal and California net operating loss (NOL) carryforwards of approximately $213.5 million. Pursuant to
Sections 382 and 383 of the Internal Revenue Code of 1986, as amended (the Internal Revenue Code), use of the Company’s NOL carryforwards may be limited if
the Company experiences a cumulative change in ownership of greater than 50% in a rolling three-year period. The Company performed an analysis of changes in
ownership  for  purposes  of  these  Internal  Revenue  Code  sections.  Based  on  the  study  performed  in  2020,  the  Company  determined  that  an  ownership  change
occurred in 2014, 2018 and 2019. The total reduction to the net operating loss carryforwards and R&D credit was $12.2 million and $1.5 million, respectively. The
total reduction of the net operating loss carryforwards was offset by valuation allowance, and there was no impact to tax expense related to the limitation. Future
ownership changes could impact the Company’s ability to utilize NOL carryforwards. The Company has recorded a full valuation allowance against its otherwise
recognizable deferred income tax assets as of December 31, 2020 and 2019. The Company has determined, after evaluating all positive and negative historical and
prospective evidence, that it is more likely than not that the deferred income tax assets will not be realized. The valuation allowance increased by $19.2 million for
the year ended December 31, 2020, from $46.0 million to $65.3 million. During fiscal year 2020, we corrected the prior year balance of deferred tax assets relating
to tax loss carryforwards as well as the valuation allowance related to those assets by an equal and offsetting amount. As a result, the tax loss carryforwards and
valuation allowance previously reported as of December 31, 2019 have both been decreased in the table above by $3.9 million and corresponding revisions have
been made to the prior year tax benefit reconciliation. These immaterial adjustments to the disclosures had no effect on the consolidated balance sheets, statements
of operations and cash flows for any periods presented. The Company’s NOL carryforwards were generated from domestic operations. The federal NOLs from the
2013-2017 tax years will expire between 2033 and 2037 and NOLs from 2018-2020 will carryover indefinitely. The state NOLs will expire between 2033 and
2039. Under California Assembly Bill 85, effective June 29, 2020, net operating loss deductions were suspended for tax years beginning in 2020, 2021, and 2022
and  the  carry  forward  periods  of  any  net  operating  losses  not  utilized  due  to  such  suspension  were  extended.  The  Company  applies  the  provisions  of  FASB
Accounting  Standards  Codification  (ASC  740-10),  “Accounting  for  Uncertainty  in  Income  Taxes.”  ASC  740-10  prescribes  a  comprehensive  model  for  the
recognition, measurement, presentation and disclosure in financial statements of any uncertain tax positions that have been taken or are expected to be taken on a
tax return. The Company had unrecognized tax benefits of $2.5 million and none as of December 31, 2020 and 2019, respectively, of which $2.5 million and none,
respectively,  if  recognized  would  not  affect  the  annual  effective  tax  rate  as  these  unrecognized  tax  benefits  would  increase  deferred  tax  assets  which  would  be
subject to a full valuation allowance. The Company does not believe that the amount of unrecognized tax benefits will change significantly in the next 12 months.
There were no interest or penalties to be recognized for the tax years ended December 31, 2020, 2019, and 2018.

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A reconciliation of the beginning and ending balances of unrecognized tax benefits is as follows (in thousands):

Balance at December 31, 2019 and 2018
Deductions based on tax positions related to prior years
Additions based on tax positions related to the current year

Balance at December 31, 2020

$

$

The reconciliation between the Company’s effective tax rate and the statutory tax rate is as follows:

Tax at statutory federal rate
State tax, net of federal benefit
Excess tax benefits related to stock-based compensation
Section 382 Limitation
R&D tax credit 100% reserve
Change in valuation allowance
Other

Effective tax rate

CARES Act

2020

Years Ended December 31,
2019

2018

21.0 %
7.0 %
10.3 %
— %
(4.5)%
(36.8)%
3.0 %
— %

21.0 %
7.0 %
(1.0)%
(5.0)%
— %
(21.5)%
(0.5)%
— %

— 
— 
2,491 
2,491 

21.0 %
7.0 %
(0.4)%
— %
— %
(27.4)%
(0.2)%
— %

The CARES Act includes provisions to support businesses in the form of loans, grants, and tax changes, among other types of relief. The Company has
reviewed the income tax changes included in the CARES Act, which primarily includes the expansion of the carryback period for NOLs, changes to the deduction
and limitation on interest, and acceleration of depreciation for Qualified Improvement Property. The Company has analyzed these changes and does not believe
there will be a material effect on the Company’s income tax provision.

Note 9. Employee Benefit Plan

The Company sponsors a defined contribution retirement savings plan under Section 401(k) of the Internal Revenue Code. This plan covers all employees
who meet minimum age and service requirements, and allows participants to defer a portion of their annual compensation on a pre- or post-tax basis. Contributions
to the plan by the Company may be made at the discretion of the board of directors. During the years ended December 31, 2020, 2019, and 2018, the Company
contributions to the plan amounted to $1.6 million, $1.1 million, and $0.3 million, respectively.

Note 10. Related Party Transactions

The  Company  has  a  License  Agreement  and  corresponding  royalties  incurred  with  AMF,  which  is  also  a  stockholder  of  the  Company.  For  additional

information, see Note 4.

The 2014 Plan allowed for certain members of management to purchase vested options and unvested options (subject to repurchase rights) through a full
recourse promissory note and stock pledge agreement. The promissory notes outstanding were recorded as “Stock subscriptions receivable” in the accompanying
consolidated  balance  sheet.  On  October  4,  2018,  the  Company  entered  into  agreements  with  certain  officers  and  directors  to  terminate  each  of  their  respective
promissory  notes  and  to  forgive  all  respective  obligations  for  payment  thereof  in  connection  with  the  Company’s  IPO.  As  a  result,  on  October  4,  2018,  the
Company forgave all outstanding stock subscriptions receivable referenced above in the aggregate amount of $1.8 million plus accrued interest, which amount was
recorded as compensation expense.

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Note 11. Subsequent Events

Pay-off of Loan Agreement Maturing December 2021

In  January  2021,  the  principal  amount,  accrued  interest,  accrued  loan  fees,  and  prepayment  fees  related  to  the  Term  Loan  were  paid  in  full.  The
unamortized debt issuance costs of $0.4 million as of December 31, 2020 will be expensed and recognized as interest expense during the three months ending
March 31, 2021.

Acquisition of Contura Limited

In  February  2021,  the  Company  acquired  London-based  Contura  Limited  (Contura)  and  its  flagship  product,  Bulkamid,  for  total  consideration  of
$200 million in cash and stock, and a potential future milestone payment of $35 million. Total upfront consideration is comprised of approximately $141.3 million
paid in cash and the issuance of 1,096,583 shares of stock. The Company also entered into a manufacturing agreement for the supply of the Bulkamid hydrogel.
The  Company  has  rights  to  a  technology  transfer  after  June  30,  2022  that  would  enable  the  Company  to  insource  the  manufacturing  of  Bulkamid.  The  initial
accounting  for  the  business  combination,  including  the  estimated  fair  value  of  assets  and  liabilities  acquired,  is  incomplete  as  a  result  of  the  timing  of  the
acquisition.

Loan and Security Agreement with Silicon Valley Bank

In February 2021, the Company entered into a $75 million term loan with Silicon Valley Bank (the Loan) maturing February 2024. The Loan provides for
monthly  interest  payments  through  August  2022,  and  monthly  principal  and  interest  payments  from  September  2022  through  maturity.  Outstanding  principal
balances under the Loan bear interest at the greater of (i) prime rate plus 5.75% or (ii) 9.00%. The Company will be required to make a final payment equal to the
original principal amount multiplied by 6.00%.

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

    None.

Item 9A. Controls and Procedures.

Limitations on effectiveness of controls and procedures

In  designing  and  evaluating  our  disclosure  controls  and  procedures,  management  recognizes  that  any  controls  and  procedures,  no  matter  how  well
designed  and  operated,  can  provide  only  reasonable  assurance  of  achieving  the  desired  control  objectives.  In  addition,  the  design  of  disclosure  controls  and
procedures  must  reflect  the  fact  that  there  are  resource  constraints  and  that  management  is  required  to  apply  judgment  in  evaluating  the  benefits  of  possible
controls and procedures relative to their costs.

Evaluation of disclosure controls and procedures

Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated, as of December 31, 2020, the end of the
period covered by this Annual Report on Form 10-K, the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e)
under the Exchange Act. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures
were effective at the reasonable assurance level as of December 31, 2020.

Management’s Annual Report on Internal Control Over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-
15(f)  of  the  Exchange  Act.  Internal  control  over  financial  reporting  is  a  process  designed  to  provide  reasonable  assurance  regarding  the  reliability  of  financial
reporting and the preparation of financial statements in accordance with GAAP. Because of its inherent limitations, internal control over financial reporting may
not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate
because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Management  has  conducted,  with  the  participation  of  our  Principal  Executive  Officer  and  our  Principal  Accounting  Officer,  an  assessment,  including
testing of the effectiveness, of our internal control over financial reporting as of December 31, 2020. Management’s assessment of internal control over financial
reporting was conducted using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control —
Integrated Framework (2013 Framework). Based on its assessment, management has concluded that our internal control over financial reporting was effective as
of December 31, 2020. The effectiveness of the Company’s internal control over financial reporting as of December 31, 2020 has been audited by BDO USA, LLP,
an independent registered public accounting firm, as stated in its report which is included in “Item 8. Financial Statements and Supplementary Data” in this Annual
Report on Form 10-K.

Changes in internal control over financial reporting

There were no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the
most recent fiscal quarter covered by this Annual Report on Form 10-K that have materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.

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Report of Independent Registered Public Accounting Firm

Shareholders and Board of Directors
Axonics Modulation Technologies, Inc.
Irvine, California

Opinion on Internal Control over Financial Reporting

We have audited Axonics Modulation Technologies, Inc.’s (the “Company’s”) internal control over financial reporting as of December 31, 2020, based on criteria
established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (the “COSO
criteria”). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2020, based on
the COSO criteria.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the consolidated balance
sheets  of  the  Company  as  of  December  31,  2020  and  2019,  the  related  consolidated  statements  of  comprehensive  loss,  stockholders’  equity  (deficit),  and  cash
flows for each of the three years in the period ended December 31, 2020, the consolidated statement of mezzanine equity for the year ended December 31, 2018,
and the related notes and our report dated March 1, 2021 expressed an unqualified opinion thereon.

Basis for Opinion

The Company’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal
control over financial reporting, included in the accompanying Item 9A Controls and Procedures. Our responsibility is to express an opinion on the Company’s
internal control over financial reporting based on our audit. We are a public accounting firm registered with the PCAOB and are required to be independent with
respect to the Company in accordance with U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and
the PCAOB.

We conducted our audit of internal control over financial reporting in accordance with the standards of the PCAOB. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects. Our audit
included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the
design  and  operating  effectiveness  of  internal  control  based  on  the  assessed  risk.  Our  audit  also  included  performing  such  other  procedures  as  we  considered
necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.

Definition and Limitations of Internal Control over Financial Reporting

A company’s internal control over financial reporting is a process designed 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. A company’s internal control over financial
reporting  includes  those  policies  and  procedures  that  (1)  pertain  to  the  maintenance  of  records  that,  in  reasonable  detail,  accurately  and  fairly  reflect  the
transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of
financial  statements  in  accordance  with  generally  accepted  accounting  principles,  and  that  receipts  and  expenditures  of  the  company  are  being  made  only  in
accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the consolidated financial statements.

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

/s/ BDO USA, LLP
Costa Mesa, California
March 1, 2021

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Item 9B. Other Information.

None.

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Table of Contents

Item 10. Directors, Executive Officers and Corporate Governance.

PART III

The information required by this Item 10 is incorporated herein by reference to our definitive proxy statement to be filed within 120 days of December 31,

2020 and delivered to stockholders in connection with our 2021 annual meeting of stockholders.

Item 11. Executive Compensation.

The information required by this Item 11 is incorporated herein by reference to our definitive proxy statement to be filed within 120 days of December 31,

2020 and delivered to stockholders in connection with our 2021 annual meeting of stockholders.

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

The information required by this Item 12 is incorporated herein by reference to our definitive proxy statement to be filed within 120 days of December 31,

2020 and delivered to stockholders in connection with our 2021 annual meeting of stockholders.

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

The information required by this Item 13 is incorporated herein by reference to our definitive proxy statement to be filed within 120 days of December 31,

2020 and delivered to stockholders in connection with our 2021 annual meeting of stockholders.

Item 14. Principal Accounting Fees and Services.

The information required by this Item 14 is incorporated herein by reference to our definitive proxy statement to be filed within 120 days of December 31,

2020 and delivered to stockholders in connection with our 2021 annual meeting of stockholders.

Item 15. Exhibits and Financial Statement Schedules.

(a)    The following documents are filed as part of this Annual Report on Form 10-K:

1.    Consolidated Financial Statements:

PART IV

Reference is made to the Index to consolidated financial statements of Axonics Modulation Technologies, Inc. under Item 8 of Part II hereof.

2.    Financial Statement Schedule:

All  schedules  are  omitted  because  they  are  not  applicable  or  the  amounts  are  immaterial  or  the  required  information  is  presented  in  the  consolidated  financial
statements and notes thereto in Part II, Item 8 above.

3.    Exhibits:

EXHIBIT INDEX

Incorporated by Reference

Exhibit Number

Exhibit Title 

Form

File No.

Exhibit

Filing Date

Filed Herewith (X)

3.1
3.2

4.1

Amended and Restated Certificate of
Incorporation.
Amended and Restated Bylaws.
Specimen certificate evidencing shares of
common stock of the Registrant.

8-K
8-K

S-1

001-38721
001-38721

333-227732

3.1
3.2

4.1

11/05/2018
11/05/2018

10/5/2018

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4.2

4.3
4.4
10.1+

10.2+

10.3+

10.4+

10.5+#

10.6+#

10.7

10.8

10.9

10.10

10.11

10.12

X

Fourth Amended and Restated Investors’
Rights Agreement, dated March  29, 2018,
by and among the Registrant and the
Investors party thereto.
Amendment to Fourth Amended and
Restated Investors’ Rights Agreement,
dated October 17, 2018, by and among the
Registrant and the Investors party thereto.
Description of Securities.
2018 Omnibus Incentive Plan.
Form of Option Award Agreement under
2018 Omnibus Incentive Plan.
Form of Restricted Shares Award
Agreement under 2018 Omnibus Incentive
Plan.
Form of RSU Award Agreement under
2018 Omnibus Incentive Plan.
Form of Debt Forgiveness Agreement and
Cancellation of Note (Tax Withholding-
Shares).
Form of Debt Forgiveness Agreement and
Cancellation of Note (Tax Withholding-
Cash).
Loan and Security Agreement, dated
February 6, 2018, by and between Silicon
Valley Bank.
Amendment to Loan and Security
Agreement, dated October 22, 2018, by and
between Silicon Valley Bank and the
Registrant.
Second Amendment to Loan and Security
Agreement, dated as of December 30, 2019,
by and between Axonics Modulation
Technologies, Inc. and Silicon Valley Bank.
Lease, dated November 30, 2017, by and
between The Irvine Company LLC and the
Registrant.
First Amendment to Lease, dated April 12,
2018, by and between The Irvine Company
LLC and the Registrant.
Second Amendment to Lease, dated
July 11, 2018, by and between The Irvine
Company LLC and the Registrant.

S-1

333-227732

4.2

10/5/2018

S-1/A

333-227732

S-1/A

333-227732

S-1/A

333-227732

S-1/A

333-227732

S-1/A

333-227732

4.3

10.8

10.9

10.10

10.11

10/22/2018

10/22/2018

10/22/2018

10/22/2018

10/22/2018

S-1

S-1

S-1

333-227732

10.28

10/5/2018

333-227732

10.29

10/5/2018

333-227732

10.16

10/5/2018

S-1/A

333-227732

10.31

10/22/2018

8-K

001-38721

1.1

1/2/2020

S-1

S-1

S-1

333-227732

10.13

10/5/2018

333-227732

10.14

10/5/2018

333-227732

10.15

10/5/2018

127

Table of Contents

10.13

10.14+

10.15+

10.16+

10.17

10.18

10.19

10.20

10.21
21.1

23.1

31.1

Third Amendment to Lease, dated June 28,
2019, by and between The Irvine Company
LLC and Axonics Modulation
Technologies, Inc.
Executive Employment Agreement, dated
June 5, 2019, by and between Raymond W.
Cohen and the Registrant.
Executive Employment Agreement, dated
June 5, 2019, by and between Dan L.
Dearen and the Registrant.
Executive Employment Agreement, dated
June 5, 2019, by and between Rinda Sama
and the Registrant.
License Agreement, dated October 1, 2013,
by and between the Alfred E. Mann
Foundation for Scientific Research and the
Registrant.
First Amendment to License Agreement,
dated February  19, 2014, by and between
the Alfred E. Mann Foundation for
Scientific Research and the Registrant.
Second Amendment to License Agreement,
dated February  25, 2014, by and between
the Alfred E. Mann Foundation for
Scientific Research and the Registrant.
Side Letter, dated October 1, 2013, by and
between the Alfred E. Mann Foundation for
Scientific Research and the Registrant.
Form of Indemnification Agreement by and
between the Registrant and its directors and
officers.
List of Subsidiaries.
Consent of Independent Registered Public
Accounting Firm.
Certification of Principal Executive Officer
pursuant to Rule 13a-14(a) or Rule 15d-
14(a) of the Securities Exchange Act of
1934, as amended.

8-K

001-38721

10-Q

001-38721

10-Q

001-38721

10-Q

001-38721

10.1

10.2

10.3

10.4

7/12/2019

8/5/2019

8/5/2019

8/5/2019

S-1

333-227732

10.1

10/5/2018

S-1

333-227732

10.2

10/5/2018

S-1

S-1

333-227732

10.3

10/5/2018

333-227732

10.4

10/5/2018

S-1/A

333-227732

10.12

10/22/2018

128

X

X

X

Table of Contents

31.2

32.1#

32.2#
101.INS**

101.SCH**

101.CAL**

101.DEF**

101.LAB**

101.PRE**

Certification of Principal Financial Officer
pursuant to Rule 13a-14(a) or Rule 15d-
14(a) of the Securities Exchange Act of
1934, as amended.
Certifications 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.
Certifications 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.
XBRL Instance Document.
XBRL Taxonomy Extension Schema
Document.
XBRL Taxonomy Extension Calculation
Linkbase Document.
XBRL Taxonomy Extension Definition
Linkbase Document.
XBRL Taxonomy Extension Label
Linkbase Document.
XBRL Taxonomy Extension Presentation
Linkbase Document.

Indicates management contract or

compensatory plan.

+

The information in Exhibits 32.1 and 32.2
shall not be deemed “filed” for purposes of
Section 18 of the Exchange Act, or otherwise
subject to the liabilities of that section, nor
shall it be deemed incorporated by reference
in any filing under the Securities Act or the
Exchange Act (including this Annual Report
on Form 10-K), unless the Registrant
specifically incorporates the foregoing
information into those documents by
reference.
In accordance with Rule 402 of Regulation S-
T, this interactive data file is deemed not filed
or part of this Annual Report on Form 10-K
for purposes of Sections 11 or 12 of the
Securities Act or Section 18 of the Exchange
Act and otherwise is not subject to liability
under these sections.

#

**

129

X

X

X
X

X

X

X

X

X

Table of Contents

Item 16. Form 10-K Summary.

    None.

130

Table of Contents

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 1, 2021

AXONICS MODULATION TECHNOLOGIES, INC.
By:

/s/ Raymond W. Cohen
Raymond W. Cohen
Chief Executive Officer and Director

131

 
 
 
 
 
 
 
 
Table of Contents

POWER OF ATTORNEY

Each person whose signature appears below constitutes and appoints each of Raymond W. Cohen and Dan L. Dearen as his attorney-in-fact, with full power of
substitution, for him in any and all capacities, to sign any amendments to this Form 10-K, and to file the same, with all exhibits thereto and other documents in
connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that each attorney-in-fact, or his substitute, may do or
case to be done by virtue hereof.

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

Date: March 1, 2021

Date: March 1, 2021

Date: March 1, 2021

Date: March 1, 2021

Date: March 1, 2021

Date: March 1, 2021

Date: March 1, 2021

/s/ Raymond W. Cohen
Raymond W. Cohen
Chief Executive Officer and Director
(Principal Executive Officer)

/s/ Dan L. Dearen
Dan L. Dearen
President and Chief Financial Officer
(Principal Financial and Accounting Officer)

/s/ Michael H. Carrel
Michael H. Carrel
Chairman of the Board and Director

/s/ Jane E. Kiernan
Jane E. Kiernan
Director

/s/ Robert E. McNamara
Robert E. McNamara
Director

/s/ Nancy Snyderman, M.D., FACS
Nancy Snyderman, M.D., FACS
Director

/s/ David M. Demski
David M. Demski
Director

By:

By:

By:

By:

By:

By:

By:

132

 
 
 
 
 
 
 
 
 
 
Exhibit 4.4

Description of the Registrant's Securities Registered Under Section 12 of the Securities Exchange Act of 1934

    The following is a description of the capital stock of Axonics Modulation Technologies, Inc. Our common stock, par value $0.0001 per share, is registered under
Section 12 of the Securities Exchange Act of 1934, as amended, while our preferred stock, par value $0.0001 per share, is not so registered. This description does
not describe every aspect of our capital stock and is subject to, and qualified in its entirety by reference to, the provisions of our Amended and Restated Certificate
of Incorporation and our Amended and Restated Bylaws, each as currently in effect, each of which is incorporated by reference as an exhibit to our Annual Report
on Form 10-K for the fiscal year ended December 31, 2019, to which this Description of Capital Stock is filed as an exhibit.  References to “we,” “our,” and “us”
refer to Axonics Modulation Technologies, Inc. and its consolidated subsidiaries.

Authorized Capital Stock

    Our authorized capital stock consists of 50,000,000 shares of common stock, par value $0.0001 per share, and 10,000,000 shares of preferred stock, par value
$0.0001 per share.

Common Stock

    Our common stock is traded on the Nasdaq Global Select Market under the trading symbol “AXNX.” The transfer agent and registrar for our common stock is
Computershare Trust Company, N.A.

    The following summarizes the rights of holders of our common stock:

Voting

    The holders of our common stock are entitled to one vote per share. The number of authorized shares of common stock may be increased or decreased (but not
below the number of shares thereof then outstanding) by the affirmative vote of the holders of a majority of the voting power of our capital stock entitled to vote,
irrespective of the provisions of Section 242(b)(2) of the Delaware General Corporation Law (“DGCL”).

Dividends

    Subject to preferences that may be applicable to the holders of outstanding shares of preferred stock and subject to applicable law, dividends may be declared
and paid on of our common stock when and as determined by our board of directors out of assets legally available for dividends.

    As a Delaware corporation, we are subject to certain restrictions on dividends under the DGCL. Generally, a Delaware corporation may only pay dividends
either out of “surplus” or out of the current or the immediately preceding year’s net profits. Surplus is defined as the excess, if any, at any given time, of the total
assets of a corporation over its total liabilities and statutory capital. The value of a corporation’s assets can be measured in a number of ways and may not
necessarily equal their book value.

Liquidation Rights

    Upon our voluntary or involuntary liquidation, dissolution or winding up, after satisfaction of all our liabilities and the payment of any liquidation preference of
any outstanding preferred stock, the holders of shares of common stock will be entitled to share in all of our assets legally remaining for distribution after payment
of all debt and other liabilities, subject to preferences that may be applicable to the holders of outstanding shares of preferred stock.

Redemption Rights

    There are no redemption or sinking fund provisions applicable to our common stock.

Preemptive Rights and Conversion Rights

    There are no preemptive or conversion rights applicable to our common stock.

Registration Rights

    We are party to a Fourth Amended and Restated Investors’ Rights Agreement, dated March 29, 2018, as amended on October 17, 2018, along with certain
holders of our capital stock and certain of our directors (or, in some cases, entities affiliated therewith) (the “Rights Agreement”).

    The Rights Agreement grants the parties thereto certain registration rights in respect of “registrable securities” held by them, which securities include (i) shares
of our common stock issued or issuable upon conversion of shares of our preferred stock, (ii) shares of our common stock issued as a dividend or other distribution
with respect to the shares in the foregoing clause (i), and (iii) shares of our common stock held by Alfred E. Mann Foundation for Scientific Research as of the
date of the

Rights Agreement. The registration of shares of our common stock pursuant to the exercise of these registration rights would enable the holders thereof to sell such
shares without restriction under the Securities Act of 1933, as amended, or the Securities Act, when the applicable registration statement is declared effective.
Under the Rights Agreement, we generally are required to pay all registration expenses, other than underwriting discounts and commissions, relating to any
demand, Form S-3 or piggyback registration by the holders of registrable securities, subject to certain limitations. The Rights Agreement also includes customary
indemnification and procedural terms.

Demand Registration Rights

    The holders of more than 30% of the registrable securities then outstanding may request that we file a registration statement on Form S-1 registering all or a
portion of their registrable securities. Under specified circumstances, we have the right to defer filing of a requested registration statement for a period of not more
than 90 days, which right may not be exercised more than once during any twelve-month period. These registration rights are subject to additional conditions and
limitations, including the right of the underwriters of any underwritten offering to limit the number of shares included in any such registration under certain
circumstances, and our right to decline to effect such registration if the holders requesting holders propose to sell registrable securities at an aggregate price to the
public of less than $10.0 million.

Form S-3 Registration Rights

    If we are eligible to file a registration statement on Form S-3, the holders of the registrable securities then outstanding have the right to request that we file
additional unlimited registration statements for such holders on Form S-3. Under specified circumstances, we have the right to defer filing of a requested
registration statement for a period of not more than 90 days, which right may not be exercised more than once during any twelve-month period. These registration
rights are subject to additional conditions and limitations, including the right of the underwriters of any underwritten offering to limit the number of shares
included in any such registration under certain circumstances, and our right to decline to effect such registration if the holders requesting holders propose to sell
registrable securities at an aggregate price to the public of less than $1.0 million.

Piggyback Registration Rights

    Whenever we propose to file a registration statement, including pursuant to holders’ demand registration rights, under the Securities Act, other than with respect
to a registration related to employee benefit or similar plans, conversion of debt securities, corporate reorganizations or other transactions under Rule 145 under the
Securities Act, or registrations on any forms which do not include substantially the same information as would be required to be included in a registration
statement covering the sale of registrable securities, the holders of registrable securities are entitled to notice of the registration and have the right to request that
we include their registrable securities in such registration, subject to certain limitations. We and the underwriters of any underwritten offering will have the right to
limit the number of shares having registration rights to be included in the registration statement.

Expiration of Registration Rights

    The registration rights under the Rights Agreement will expire upon the earlier of (i) November 2, 2023 and (ii) with respect to each holder following the
closing of our initial public offering, at such time as such holder holds registrable securities constituting less than one percent of our outstanding voting stock if all
of such holder’s registrable securities may immediately be sold under Rule 144 of the Securities Act during any 90-day period.

Anti-Takeover Effects of Provisions of our Certificate of Incorporation, Bylaws, and Delaware Law

Delaware Anti-Takeover Law

    We are subject to Section 203 of the DGCL (“Section 203”). Section 203 generally prohibits a public Delaware corporation from engaging in a “business
combination” with an “interested stockholder” for a period of three years following the time that such stockholder became an interested stockholder, unless:

•

•

•

prior to such time the board of directors of the corporation approved either the business combination or the transaction which resulted in the
stockholder becoming an interested stockholder;

upon consummation of the transaction which resulted in the stockholder becoming an interested stockholder, the interested stockholder owned at least
85% of the voting stock of the corporation outstanding at the time the transaction commenced, excluding for purposes of determining the voting stock
outstanding (but not the outstanding voting stock owned by the interested stockholder) those shares owned (i) by persons who are directors and also
officers and (ii) employee stock plans in which employee participants do not have the right to determine confidentially whether shares held subject to
the plan will be tendered in a tender or exchange offer; or

at or subsequent to such time the business combination is approved by the board of directors and authorized at an annual or special meeting of
stockholders, and not by written consent, by the affirmative vote of at least 66 2/3% of the outstanding voting stock which is not owned by the
interested stockholder.

    In general, Section 203 defines a business combination to include:

•

•

•

•

•

any merger or consolidation involving the corporation and the interested stockholder;

any sale, transfer, pledge or other disposition involving the interested stockholder of 10% or more of the assets of the corporation;

subject to exceptions, any transaction that results in the issuance or transfer by the corporation of any stock of the corporation to the interested
stockholder;

subject to exceptions, any transaction involving the corporation that has the effect of increasing the proportionate share of the stock of any class or
series of the corporation beneficially owned by the interested stockholder; or

the receipt by the interested stockholder of the benefit of any loans, advances, guarantees, pledges or other financial benefits provided by or through
the corporation.

    In general, Section 203 defines an interested stockholder as any entity (other than the corporation and any direct or indirect majority-owned subsidiary of the
corporation) or person beneficially owning 15% or more of the outstanding voting stock of the corporation and any entity or person affiliated with, associated with
or controlling or controlled by such entity or person.

Certificate of Incorporation and Bylaws

    The following provisions of our Amended and Restated Certificate of Incorporation and Amended and Restated Bylaws may make a change in control of our
company more difficult and could delay, defer or prevent a tender offer or other takeover attempt that a stockholder might consider to be in its best interest,
including takeover attempts that might result in the payment of a premium to stockholders over the market price for their shares. These provisions also may
promote the continuity of our management by making it more difficult for a person to remove or change the incumbent members of our board of directors.

    Authorized but Unissued Shares; Undesignated Preferred Stock. The authorized but unissued shares of our common stock will be available for future issuance
without stockholder approval, subject to applicable law and the Nasdaq Marketplace Rules. These additional shares may be used for a variety of corporate
purposes, including future public offerings to raise additional capital, acquisitions, and employee benefit plans. In addition, our board of directors may authorize,
without stockholder approval, the issuance of undesignated preferred stock with voting rights or other rights or preferences designated from time to time by our
board of directors (including the right to approve an acquisition or other change in our control). The existence of authorized but unissued shares of common stock
or preferred stock may enable our board of directors to render more difficult or to discourage an attempt to obtain control of us by means of a merger, tender offer,
proxy contest or otherwise.

    Election and Removal of Directors. The exact number of directors will be fixed from time to time only by a resolution adopted by a majority of the total number
of authorized directors, whether or not there exists any vacancies in previously authorized directorships. Our board of directors consists of eight members. Our
Amended and Restated Certificate of Incorporation provides that directors may be removed with or without cause and only by the affirmative vote of holders of at
least 66 2/3% of our then outstanding voting stock.

    Director Vacancies. Our Amended and Restated Certificate of Incorporation authorizes only our board of directors to fill vacant directorships.

    No Cumulative Voting. Our Amended and Restated Certificate of Incorporation provides that stockholders do not have the right to cumulate votes in the election
of directors (therefore allowing the holders of a majority of the shares of common stock entitled to vote in any election of directors to elect all of the directors
standing for election, if they should so choose).

    Special Meetings of Stockholders. Our Amended and Restated Certificate of Incorporation and Amended and Restated Bylaws provide that special meetings of
our stockholders may only be called by the Chair of the board, our Chief Executive Officer or by our board of directors pursuant to a resolution adopted by a
majority of the total number of authorized directors, whether or not there exist any vacancies in previously authorized directorships.

    Advance Notice Procedures for Director Nominations. Our Amended and Restated Bylaws establish advance notice procedures for stockholders seeking to
nominate candidates for election as directors at an annual or special meeting of stockholders. Although our Amended and Restated Bylaws do not give the board of
directors the power to approve or disapprove stockholder nominations of candidates to be elected at an annual meeting, our Amended and Restated Bylaws may
have the effect of precluding the conduct of certain business at a meeting if the proper procedures are not followed or may discourage or deter a potential acquiror
from conducting a solicitation of proxies to elect its own slate of directors or otherwise attempting to obtain control of us.

    Action by Written Consent. Our Amended and Restated Certificate of Incorporation and Amended and Restated Bylaws provide that any action required or
permitted to be taken by the stockholders must be effected at a duly called annual or special meeting of stockholders and may not be effected by any consent in
writing in lieu of a meeting of such stockholders, subject to the rights of the holders of any series of preferred stock.

    Amending Our Certificate of Incorporation and Bylaws. Our Amended and Restated Certificate of Incorporation and Amended and Restated Bylaws may be
amended by the affirmative vote of the holders of at least 66 2/3% of the voting power of our then-outstanding capital stock entitled to vote thereon.

    Exclusive Jurisdiction. Our Amended and Restated Certificate of Incorporation provides that, unless we consent in writing to the selection of an alternative
forum, the Court of Chancery of the State of Delaware shall be the sole and exclusive forum for any derivative action or proceeding brought on our behalf, any
action asserting a claim of breach of duty by any of our current or former directors or officers, or our stockholders in such capacity, any action asserting a claim
arising pursuant to the DGCL, or any action asserting a claim governed by the internal affairs doctrine. In addition, our Amended and Restated Certificate of
Incorporation provides that, unless we consent in writing to the selection of an alternative forum, the U.S. District Court for the District of Delaware shall be the
exclusive forum for the resolution of any complaint asserting a cause of action arising under the Securities Act. However, in light of the decision issued by the
Court of Chancery in Sciabacucchi v. Salzberg, C.A. No. 2017-0931-JTL, invalidating provisions in the certificates of incorporation of Delaware corporations that
purport to limit to federal court the forum in which a stockholder may bring a claim under the Securities Act, we do not currently intend to enforce the foregoing
federal forum selection provision unless the Sciabacucchi decision is appealed and the Delaware Supreme Court reverses the Chancery Court’s decision. If the
decision is not appealed or if the Delaware Supreme Court affirms the Chancery Court’s decision, then we will seek approval by our stockholders to amend our
Amended and Restated Certificate of Incorporation at our next regularly scheduled annual meeting of stockholders to remove the federal forum selection
provision.

Conflicts of Interest

    Delaware law permits corporations to adopt provisions renouncing any interest or expectancy in certain opportunities that are presented to the corporation or its
officers, directors or stockholders. Our Amended and Restated Certificate of Incorporation, to the maximum extent permitted from time to time by Delaware law,
renounces any interest or expectancy that we have in, or right to be offered an opportunity to participate in, specified business opportunities that are from time to
time presented to our officers, directors or stockholders or their respective affiliates, other than those officers, directors, stockholders or affiliates who are our
employees. Our Amended and Restated Certificate of Incorporation provides that, to the fullest extent permitted by law, no director who is not employed by us or
his or her affiliates will have any duty to refrain from (i) engaging in a corporate opportunity in the same or similar lines of business in which we or our affiliates
now engage or propose to engage or (ii) otherwise competing with us or our affiliates. In addition, to the fullest extent permitted by law, in the event that any non-
employee director acquires knowledge of a potential transaction or other business opportunity which may be a corporate opportunity for itself or himself or its or
his affiliates or for us or our affiliates, such person will have no duty to communicate or offer such transaction or business opportunity to us or any of our affiliates
and they may take any such opportunity for themselves or offer it to another person or entity. Our Amended and Restated Certificate of Incorporation does not
renounce our interest in any business opportunity that is expressly offered to a non-employee director solely in his or her capacity as a director of our company. To
the fullest extent permitted by law, no business opportunity will be deemed to be a potential corporate opportunity for us unless we would be permitted to
undertake the opportunity under our Amended and Restated Certificate of Incorporation, we have sufficient financial resources to undertake the opportunity and
the opportunity would be in line with our business.

Limitations on Liability and Indemnification Matters

    Our Amended and Restated Certificate of Incorporation contains provisions that limit the personal liability of our directors for monetary damages to the fullest
extent permitted by the DGCL. Consequently, our directors will not be personally liable to us or our stockholders for monetary damages for any breach of
fiduciary duties as directors, except liability for any of the following: (i) breach of the director’s duty of loyalty to us or our stockholders; (ii) an act or omission
not in good faith or that involves intentional misconduct or a knowing violation of law; (iii) unlawful payments of dividends or unlawful stock repurchases or
redemptions as provided in Section 174 of the DGCL; or (iv) a transaction from which the director derives an improper personal benefit.

    Our Amended and Restated Bylaws provide that we must indemnify our directors and other officers, and may indemnify our employees or agents, to the
maximum extent permitted by Section 145 of the DGCL.

    We have entered into separate indemnification agreements with our directors and executive officers, in addition to the indemnification provided for in our
Amended and Restated Certificate of Incorporation and Amended and Restated Bylaws. These indemnification agreements may require us, among other things, to
indemnify our directors and officers for some expenses, including attorneys’ fees, judgments, fines and settlement amounts incurred by a director or officer in any
action or proceeding arising out of his or her service as one of our directors or officers, or any of our subsidiaries or any other company

or enterprise to which the person provides services at our request. We believe that these provisions in our Amended and Restated Certificate of Incorporation,
Amended and Restated Bylaws and indemnification agreements are necessary to attract and retain qualified persons as directors and officers.

    The limitation of liability and indemnification provisions set forth in our Amended and Restated Certificate of Incorporation and Amended and Restated Bylaws
may discourage stockholders from bringing a lawsuit against directors for breach of their fiduciary duties. They may also reduce the likelihood of derivative
litigation against directors and officers, even though an action, if successful, might benefit us and our stockholders. To the extent we pay the costs of settlement or
a damage award against any director or officer pursuant to these indemnification provisions, our stockholders’ investment may be harmed.

    Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended (the “Securities Act”), may be permitted to directors, officers or
persons controlling the registrant pursuant to the foregoing provisions, we have been informed that in the opinion of the SEC such indemnification is against public
policy as expressed in the Securities Act and is therefore unenforceable.

List of Subsidiaries of
Axonics Modulation Technologies, Inc.

Exhibit 21.1

Name of Subsidiary
Axonics Europe, S.A.S.
Axonics Modulation Technologies, U.K. Limited
Axonics Modulation Technologies Australia Pty Ltd

Jurisdiction of Incorporation or Organization
France
England and Wales
Australia

Consent of Independent Registered Public Accounting Firm

Exhibit 23.1

Axonics Modulation Technologies, Inc.
Irvine, California

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-234546) and Form S-8 (No.333-228170) of Axonics
Modulation Technologies, Inc. of our reports dated March 1, 2021, relating to the consolidated financial statements and the effectiveness of Axonics Modulation
Technologies, Inc.’s internal control over financial reporting, which appears in this Form 10-K.

/s/ BDO USA, LLP
Costa Mesa, California

March 1, 2021

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a) OF THE SECURITIES
EXCHANGE ACT OF 1934, AS AMENDED

Exhibit 31.1

I, Raymond W. Cohen, certify that:

1.    I have reviewed this Annual Report on Form 10-K of Axonics Modulation Technologies, 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)) 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 most recent fiscal

quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially
affect, the registrant’s internal control over financial reporting; and

5.    The registrant’s other certifying officer 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 1, 2021

By:

/s/ Raymond W. Cohen
Raymond W. Cohen
Chief Executive Officer and Director
(Principal Executive Officer)

 
 
 
 
 
 
 
 
 
 
CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a) OF THE SECURITIES
EXCHANGE ACT OF 1934, AS AMENDED

Exhibit 31.2

I, Dan L. Dearen, certify that:

1.    I have reviewed this Annual Report on Form 10-K of Axonics Modulation Technologies, 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)) 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 most recent fiscal

quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially
affect, the registrant’s internal control over financial reporting; and

5.    The registrant’s other certifying officer 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 1, 2021

By:

/s/ Dan L. Dearen
Dan L. Dearen
President and Chief Financial Officer
(Principal Financial Officer)

 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

In connection with the Annual Report of Axonics Modulation Technologies, Inc. (the “Company”) on Form 10-K for the fiscal year ended December 31, 2020 as
filed with the Securities and Exchange Commission on the date hereof (the “Report”), I certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the
Sarbanes-Oxley Act of 2002, that:

(1)     The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; 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 1, 2021

By:

/s/ Raymond W. Cohen
Raymond W. Cohen
Chief Executive Officer and Director
(Principal Executive Officer)

A signed original of this written statement required by Section 906 has been provided to Axonics Modulation Technologies, Inc. and will be retained by Axonics
Modulation Technologies, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.2

In connection with the Annual Report of Axonics Modulation Technologies, Inc. (the “Company”) on Form 10-K for the fiscal year ended December 31, 2020 as
filed with the Securities and Exchange Commission on the date hereof (the “Report”), I certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the
Sarbanes-Oxley Act of 2002, that:

(1)     The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; 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 1, 2021

By:

/s/ Dan L. Dearen
Dan L. Dearen
President and Chief Financial Officer
(Principal Financial Officer)

A signed original of this written statement required by Section 906 has been provided to Axonics Modulation Technologies, Inc. and will be retained by Axonics
Modulation Technologies, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.