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Capricor Therapeutics, Inc.

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FY2018 Annual Report · Capricor Therapeutics, Inc.
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SECURITIES & EXCHANGE COMMISSION EDGAR FILING

CAPRICOR THERAPEUTICS, INC.

Form: 10-K 

Date Filed: 2019-03-29

Corporate Issuer CIK:   1133869

© Copyright 2019, Issuer Direct Corporation. All Right Reserved. Distribution of this document is strictly prohibited, subject to the terms of use.

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-K  

þ Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

for the fiscal year ended December 31 , 2018

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: 001-34058 

CAPRICOR THERAPEUTICS, INC.
(Exact Name Of Registrant As Specified In Its Charter)   

Delaware
(State or other jurisdiction of
incorporation or organization)

88-0363465
(I.R.S. Employer Identification No.)

8840 Wilshire Blvd., 2 nd Floor, Beverly Hills, California 90211
(Address of principal executive offices including zip code)

(310) 358-3200
(Registrant’s telephone number, including area code)

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

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

Name of Each Exchange on Which Registered
The Nasdaq Capital Market

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. 

¨ Yes þ 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 þ 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. þ 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 þ  No ¨

Indicate by check mark if disclosure of delinquent filers in response to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best
of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-
K. þ

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or emerging
growth company. See the 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

¨
x

Accelerated filer
Smaller reporting company
Emerging growth company

¨
x
¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or
revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). 

¨ Yes þ No

The aggregate market value of the registrant’s common stock held by non-affiliates of the registrant as of June 30, 2018 was $29,043,739, based on the last

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
reported sale of the registrant’s common stock on The Nasdaq Capital Market on June 29, 2018 of $1.34 per share.

As of March 28, 2019, there were 33,661,346 shares of the registrant’s common stock, par value $0.001 per share, issued and outstanding.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
TABLE OF CONTENTS

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

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

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

Part IV
Item 15.
Item 16.

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

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

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

Exhibits and Financial Statement Schedules
Form 10-K Summary

SIGNATURES
INDEX OF EXHIBITS FILED WITH THIS REPORT

Page  

3
24
57
57
58
58

59
60
61
76
77
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105

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119

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References  to  “the  Company,”  “Capricor  Therapeutics,”  “we,”  “us”  or  “our”  in  this  Annual  Report  on  Form  10-K  refer  to  Capricor  Therapeutics,  Inc.,  a

Delaware corporation, and its subsidiaries, unless the context indicates otherwise.

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,  or  the
Securities Act, and Section 21E of the Securities Exchange Act of 1934, or the Exchange Act. The forward-looking statements are only predictions and provide
our current expectations or forecasts of future events and financial performance and may be identified by the use of forward-looking terminology, including the
terms  “believes,”  “estimates,” “anticipates,” “expects,” “plans,” “potential,” “projects,” “intends,” “may,” “will” or “should” or, in each case, their negative, or other
variations or comparable terminology, though the absence of these words does not necessarily mean that a statement is not forward-looking. Forward-looking
statements include all matters that are not historical facts and include, without limitation, statements about the development of our drug candidates, including
when  we  expect  to  undertake,  initiate  and  complete  clinical  trials  of  our  product  candidates;  expectation  of  or  dates  for  commencement  of  clinical  trials,
investigational  new  drug  filings,  similar  plans  or  projections;  the  regulatory  approval  of  our  drug  candidates;  our  use  of  clinical  research  centers,  third  party
manufacturers and other contractors; our ability to find collaborative partners for research, development and commercialization of potential products; our ability to
manufacture products for clinical and commercial use; our ability to protect our patents and other intellectual property; our ability to market any of our products;
our projected operating losses; the impact of taxes on our business, including our ability to utilize net operating losses; our ability to utilize our ability to compete
against other companies and research institutions; the effect of potential strategic transactions on our business; acceptance of our products by doctors, patients
or payors and the availability of reimbursement for our product candidates; our ability to attract and retain key personnel; the volatility of our stock price; our ability
to  continue  as  a  going  concern;  and  other  risks  and  uncertainties  detailed  in  the  section  of  this  Annual  Report  on  Form  10-K  entitled  “Risk  Factors”.  These
statements are subject to risks and uncertainties that could cause actual results and events to differ materially from those expressed or implied by such forward-
looking statements. We caution the reader not to place undue reliance on these forward-looking statements, which reflect management’s analysis only as of the
date of this Annual Report on Form 10-K.

We intend that all forward-looking statements be subject to the safe-harbor provisions of the Private Securities Litigation Reform Act of 1995. Forward-
looking statements are subject to many risks and uncertainties that could cause our actual results to differ materially from any future results expressed or implied
by  the  forward-looking  statements.  Pharmaceutical  and  biotechnology  companies  have  suffered  significant  setbacks  in  advanced  clinical  trials,  even  after
obtaining  promising  earlier  trial  results  and  pre-clinical  studies.  Data  obtained  from  such  clinical  trials  are  susceptible  to  varying  interpretations,  which  could
delay, limit or prevent regulatory approval. Readers are expressly advised to review and consider certain risk factors, which include risks associated with (1) our
ability  to  successfully  conduct  clinical  and  pre-clinical  trials  for  our  product  candidates,  (2)  our  ability  to  obtain  required  regulatory  approvals  to  develop,
manufacture and market our product candidates, either on an accelerated basis or at all, (3) our ability to raise additional capital or to license our products on
favorable terms, (4) our ability to execute our development plan on time and on budget, (5) our ability to identify and obtain additional product candidates, (6) our
ability  to  raise  enough  capital  to  fund  our  operations,  (7)  our  ability  to  protect  our  intellectual  property  rights,  (8)  our  compliance  with  legal  and  regulatory
requirements as a public company, and (9) our ability to continue as a going concern. Although we believe that the assumptions underlying the forward-looking
statements contained in this Annual Report on Form 10-K are reasonable, any of the assumptions could be inaccurate, and therefore there can be no assurance
that  such  statements  will  be  accurate.  In  light  of  the  significant  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 the results or conditions described in such statements or our objectives
and plans will be achieved. Furthermore, past performance in operations and share price is not necessarily indicative of future performance. Except to the extent
required  by  applicable  laws  or  rules,  we  do  not  undertake  to  update  any  forward-looking  statements  or  to  announce  publicly  revisions  to  any  of  our  forward-
looking statements, whether resulting from new information, future events or otherwise.

The  following  discussion  should  be  read  together  with  our  consolidated  financial  statements  and  related  consolidated  notes  contained  in  this  Annual

Report on Form 10-K. Results for the year ended December 31, 2018 are not necessarily indicative of results that may be attained in the future.

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ITEM 1. BUSINESS

Overview

PART I

Capricor  Therapeutics,  Inc.  is  a  clinical-stage  biotechnology  company  focused  on  the  discovery,  development  and  commercialization  of  first-in-class

biological therapies for the treatment of diseases, with a focus on Duchenne muscular dystrophy, or DMD, and other rare disorders.

We were originally incorporated in Delaware in August 2005 under the name Nile Pharmaceuticals, Inc. and we changed our name to Nile Therapeutics,
Inc., or Nile, in January 2007. On November 20, 2013, pursuant to that certain Agreement and Plan of Merger and Reorganization dated as of July 7, 2013, as
amended by that certain First Amendment to Agreement and Plan of Merger and Reorganization dated as of September 27, 2013, or as amended, the Merger
Agreement, by and among Nile, Nile’s wholly-owned subsidiary, Bovet Merger Corp., a Delaware corporation, or Merger Sub, and Capricor, Inc., or Capricor,
Merger Sub merged with and into Capricor and Capricor became a wholly-owned subsidiary of Nile (referred to herein as the Merger). Immediately prior to the
effective time of the merger, and in connection therewith, Nile filed certain amendments to its certificate of incorporation which, among other things (i) effected a
1-for-50  reverse  split  of  its  common  stock,  (ii)  changed  its  corporate  name  from  “Nile  Therapeutics,  Inc.”  to  “Capricor  Therapeutics,  Inc.,”  and  (iii)  effected  a
reduction in the total number of authorized shares of common stock from 100,000,000 to 50,000,000, and a reduction in the total number of authorized shares of
preferred stock from 10,000,000 to 5,000,000.

Capricor, our wholly-owned subsidiary, was founded in 2005 as a Delaware corporation based on the innovative work of its founder, Eduardo Marbán,
M.D.,  Ph.D.,  and  his  collaborators.  First  located  in  Baltimore,  Maryland,  adjacent  to  The  Johns  Hopkins  University,  or  JHU,  where  Dr.  Marbán  was  chief  of
cardiology,  Capricor  moved  to  Los  Angeles,  California  in  2007  when  Dr.  Marbán  became  Director  of  the  Heart  Institute  at  Cedars-Sinai  Medical  Center,  or
CSMC. Capricor’s laboratories and manufacturing facilities are located in space that Capricor leases from CSMC.

Our Strategy

Our  strategy  is  to  discover,  develop  and  commercialize  first-in-class  biological  therapies  for  the  treatment  of  diseases.  Our  drug  candidates  in  active

development consist of CAP-1002 (allogeneic cardiosphere-derived cells, or CDCs) and CAP-2003 (CDC extracellular vesicles, including exosomes).

We are currently developing CAP-1002 for the treatment of DMD. To date, we have completed the HOPE-Duchenne Phase I/II clinical trial in subjects
with DMD, the DYNAMIC trial, a Phase I clinical trial of CAP-1002 in subjects with advanced heart failure, and the ALLSTAR trial, a Phase I/II clinical trial of
CAP-1002 in subjects who have suffered a myocardial infarction, or MI, which is commonly known as a heart attack.

We are developing CAP-2003 for the treatment of inflammatory conditions. CAP-2003 is currently in pre-clinical development.

These programs represent our core technology and products.

Background on Duchenne Muscular Dystrophy

DMD is a rare form of muscular dystrophy which results in muscle degeneration and premature death. DMD affects approximately 1 in 3,600 male infants
worldwide, and it is estimated that approximately 15,000 to 20,000 boys and young men are living with the disease in the United States. DMD results from the
lack of functional dystrophin protein caused by a gene mutation. The lack of dystrophin, an important structural component of muscle cells, causes them to have
increased  susceptibility  to  damage  and  to  progressively  die.  Additionally,  the  absence  of  dystrophin  in  muscle  cells  leads  to  significant  cell  damage  and
ultimately  causes  muscle  cell  death  and  fibrotic  replacement.  In  DMD  patients,  heart  muscle  cells  progressively  die  and  are  replaced  with  scar  tissue.  This
cardiomyopathy eventually leads to heart failure, which is currently the leading cause of death among those with DMD.

Patients with DMD experience progressive muscle weakness starting at an early age. Generally, a loss of ambulation occurs after the first decade of life
and eventually the patients suffer respiratory and cardiac failure. Their lifespan is abbreviated and averages less than three decades. The annual cost of care for
patients with DMD is very high and increases with disease progression. We therefore believe that DMD represents a significant market opportunity for our lead
product candidate.

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Our Technologies

Cardiosphere-Derived Cells

Our core therapeutic technology is based on the cardiosphere-derived cell, or CDC, a type of cardiac progenitor cell that composes a minor fraction of
the  cardiac  muscle  cell  population  and  was  first  identified  in  the  academic  laboratory  of  Capricor’s  scientific  founder,  Dr.  Eduardo  Marbán.  Since  the  initial
publication  in  2007,  CDCs  have  been  the  subject  of  over  100  peer-reviewed  scientific  publications  and  have  been  administered  to  approximately  150  human
subjects across several clinical trials. CDCs have been shown to exert potent immunomodulatory activity and alters the immune system’s activity to encourage
cellular regeneration. We have been developing allogeneic CDCs (CAP-1002) as a product candidate for the treatment of Duchenne muscular dystrophy and
investigating their effects on skeletal and cardiac function. Pre-clinical and clinical data support the therapeutic concept of administering CDCs as a means to
address conditions in which the heart or skeletal muscle has been damaged.

In a variety of experimental models of heart injury, CDCs have been shown to stimulate cell proliferation and blood vessel growth, to inhibit programmed
cell death and scar formation, and to attract native progenitor cells to the site of injury. Recently published data by Cedars-Sinai Medical Center, or CSMC, which
tested  the  effectiveness  of  CDCs  in  a  mouse  model  of  DMD,  showed  for  the  first  time  that  the  skeletal  and  cardiac  improvements  seen  in  Capricor’s  HOPE-
Duchenne Phase I/II trial could be directly attributed to treatment with CDCs. The data also provide further evidence of the potential of CDCs to stimulate tissue
repair and regeneration by first reducing inflammation, which then enables new healthy muscle to form, as was shown in the mouse model of DMD.

CDCs  are  derived  from  cardiospheres,  or  CSps,  which  are  self-assembling  multicellular  clusters  which  contain  both  primitive  cells  and  committed
progenitors  for  the  three  major  cell  types  present  in  the  heart.  The  relatively  large  size  of  CSps  makes  them  less  suitable  than  CDCs  for  intracoronary  or
intravenous  route  of  administration.  CDCs  are  sufficiently  small  that,  within  acceptable  dose  limits,  they  can  be  infused  into  a  coronary  artery  or  into  the
peripheral vasculature. Capricor has performed clinical studies to establish the range of CDC dose levels that appear to be safe via intracoronary administration
or  peripheral  venous  access.  Additionally,  in  pre-clinical  studies,  it  has  been  shown  that  intravenous  administration  of  CDCs  increases  exercise  capacity  and
diaphragmatic function in an animal model of DMD.

While CSps and their respective CDCs may originate from either a deceased human donor (allogeneic source) or from heart tissue taken directly from

recipient patients themselves (autologous source), the methods for manufacturing CDCs from either source are similar.

Capricor’s proprietary methods are focused on producing therapeutic doses of CDCs to boost the regenerative capacity of the heart and skeletal muscle,
with  the  goal  of  improving  cardiac  and  skeletal  muscle  function.  Capricor  has  exclusively  licensed  intellectual  property  covering  CDCs  and  CSps  from  three
academic institutions and is also pursuing its own intellectual property rights relating to CDCs as product candidates.

Cardiosphere-Derived Cell Exosomes

Extracellular  vesicles,  is  an  all-encompassing  term  for  cell-derived  vesicles,  including  exosomes  and  microvesicles,  as  well  as  the  polynucleotides
contained therein. Exosomes are nano-sized, membrane-enclosed vesicles that are secreted by essentially all cells and contain bioactive molecules, including
proteins, RNAs and microRNAs. They act as messengers to regulate the functions of neighbouring cells, and pre-clinical research has shown that exogenously-
administered exosomes can direct or, in some cases, re-direct cellular activity, thereby supporting their therapeutic potential. Their size, ease of crossing cell
membranes, and ability to communicate in native cellular language makes them an exciting, emerging class of potential therapeutic agents. Exosomes are a cell-
free substance and may be stored, handled, reconstituted, and administered in similar fashion to common biopharmaceutical products such as antibodies.

Exosomes  secreted  by  CDCs,  or  CDC  exosomes,  are  capable  of  producing  the  effects  observed  with  CDCs  themselves,  including  anti-inflammatory,
pro-angiogenic, anti-apoptotic, and anti-fibrotic effects. In pre-clinical models of ischemic heart disease, CDC exosomes prompt myocardial regeneration as well
as various structural and functional improvements within the heart. These findings suggest that CDC exosomes may serve as a critical mediator of the actions of
CDCs,  and  support  the  concept  of  their  development  as  a  therapeutic  agent.  We  are  currently  engaged  in  pre-clinical  studies  investigating  the  use  of  CDC
extracellular vesicles as a potential product candidate for the treatment of inflammatory conditions.

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Our Product Candidates

We currently have four drug candidates, two of which are in various stages of active development. Our current research and development efforts have
been focused on CAP-1002 and CAP-2003. In 2018 we commenced enrollment of patients in a clinical trial of CAP-1002 in patients with DMD called HOPE-2.
CAP-1002 was also the subject of three previous clinical trials conducted by us. Recently, we decided to end the long term follow-up which had been ongoing in
our  previously  completed  trials.  CAP-1002  is  also  currently  being  investigated  in  two  additional  trials  sponsored  by  CSMC,  which  are  the  REGRESS  trial
investigating heart failure with preserved ejection fraction and the ALPHA trial investigating pulmonary arterial hypertension. Although, we are not the sponsor of
these trials, we are providing the CAP-1002 investigational product for use in the trials. We are also evaluating CAP-2003 in pre-clinical studies for the treatment
of  various  indications.  CAP-1001  (autologous  CDCs)  was  the  subject  of  the  CSMC  and  JHU-sponsored  Phase  I  CADUCEUS  trial  and  is  not  in  active
development. Both CAP-1002 and CAP-1001 are derived from cardiospheres, or CSps, and we do not plan to develop CSps as a therapeutic.

Active Product Candidates

The following table summarizes our active product development programs:

Product
CAP-1002

  Indication/Population
  Duchenne Muscular Dystrophy*

  Post-Myocardial Infarction with Cardiac Dysfunction

  Advanced Heart Failure

  Commercial Rights
  Capricor

  Capricor

  Capricor

  Development Stage
  HOPE-2 

Phase II in process

  HOPE-Duchenne 

Phase I/II completed**

  ALLSTAR 

Phase I/II completed

  DYNAMIC

Phase I completed

CAP-2003

  Inflammatory conditions   

  Pre-clinical

  Capricor

*  FDA  has  granted  Orphan  Drug,  Regenerative  Medicine  Advanced  Therapies,  or  RMAT,  and  Rare  Pediatric  Disease  designations  to  CAP-1002  for  the
treatment of DMD.

**We have completed enrollment of an Open Label Extension, or HOPE-OLE, for the usual care only comparator arm of the HOPE-Duchenne Trial.

CAP-1002 for the Treatment of Duchenne Muscular Dystrophy:

Based on our understanding of the mechanism of action of CAP-1002 which has been seen in pre-clinical models of DMD, we believe that CAP-1002
has  the  potential  to  decrease  inflammation  and  muscle  degeneration  while  exerting  positive  effects  on  muscle  regeneration,  all  of  which  may  translate  into
patients retaining muscle function for a longer period of time. Data supporting peripheral intravenous route of administration of CAP-1002 in the DMD setting has
been provided by pre-clinical mouse studies where CDCs, the active ingredient in CAP-1002, have been shown to increase exercise capacity and diaphragmatic
function.

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Phase II HOPE-2 Clinical Trial

HOPE-2 is a randomized, double-blind, placebo-controlled clinical trial which is being conducted at multiple sites located in the United States. Originally,
HOPE-2 was designed as an 84 patient clinical trial, but we are pursuing a sample size re-estimation that will likely lead to a significant reduction in the number
of DMD patients. To date, we have enrolled 20 patients in our HOPE-2 clinical trial. The clinical trial will evaluate the safety and efficacy of repeat, intravenous,
or  IV,  doses  of  CAP-1002,  in  boys  and  young  men  with  evidence  of  skeletal  muscle  impairment  regardless  of  ambulatory  status  and  on  a  stable  regimen  of
systemic glucocorticoids. While there are many clinical initiatives in DMD, HOPE-2 is one of the very few to focus on non-ambulant patients. These boys and
young men are looking to maintain what function they have in their arms and hands, and Capricor’s previous study of a single intracoronary dose of CAP-1002
provided preliminary evidence of efficacy that CAP-1002 may be able to help DMD patients retain, or slow the loss of, upper limb function.

After a patient in the trial had a serious adverse event in the form of anaphylaxis, we put a voluntary hold on dosing in December 2018 to develop a plan
to manage potential allergic reactions. The investigation suggests that the patient may have been allergic to something contained in the investigational product,
including an excipient, or inactive ingredient, in the formulation. To reduce the risk of future events, we initiated a pre-medication strategy commonly used by
physicians to prevent and treat allergic reactions. After an approximate one month period, the FDA and the Data and Safety Monitoring Board (DSMB) granted
us permission to resume enrollment in the study.

In June 2017, we had a meeting with the FDA to discuss potential clinical endpoints that could be used for registration strategies for CAP-1002 in the
DMD indication. The minutes of the meeting indicated the FDA's willingness to accept Capricor's proposal to use the Performance of the Upper Limb, or PUL,
test  as  the  basis  for  the  primary  efficacy  endpoint  for  clinical  studies  in  support  of  a  Biologics  License  Application,  or  BLA.  The  PUL  test  is  an  outcomes
instrument that was specifically designed to assess upper limb function in ambulant and non-ambulant patients with DMD. In December 2018, we met again with
the FDA as part of the expedited review afforded under the RMAT designation. The FDA grants the RMAT designation to investigational regenerative medicine
therapies intended to treat a serious condition and for which preliminary clinical evidence indicates a potential to address unmet medical needs for that condition.
 During the RMAT discussion, which was reflected in subsequent meeting minutes issued by the FDA, Capricor asked whether the FDA would agree if HOPE-2,
could serve as a registration study if HOPE-2 provides evidence that CAP-1002 is safe and effective in treating Duchenne muscular dystrophy. The FDA advised
Capricor to request an end of phase meeting after completion of the trial to determine whether HOPE-2 could serve as the registration study.

The FDA also reiterated its support for the use of the Performance of the Upper Limb (PUL) 2.0 mid-level test, or the PUL 2.0, which is described in
more  detail  below,  as  the  primary  efficacy  endpoint  for  HOPE-2.  In  addition,  the  agency  stated  that  the  trial  would  need  to  provide  evidence  of  clinically
meaningful changes in the PUL, as well as other evidence supportive of CAP-1002 efficacy for patients with advanced Duchenne muscular dystrophy, in order
to potentially serve as a registration trial.

The  primary  efficacy  endpoint  will  be  the  relative  change  in  patients’  abilities  to  perform  manual  tasks  that  relate  to  activities  of  daily  living  and  are
important to their quality of life. These abilities will be measured through the PUL test, a validated test for skeletal muscle function in DMD. HOPE-2 will focus on
the mid-level dimension of the PUL 2.0 – or the ability to use muscles from the elbow to the fingers, which are essential for operating wheelchairs and performing
other daily functions. In HOPE-2, we may include additional secondary and exploratory endpoints such as cardiac function, pulmonary function testing, quality of
life and additional measures.

Currently, we are evaluating several options with respect to the HOPE-2 trial, which includes a reduction in the number of patients to 20, a reduction in
the dosing protocol for certain subjects as well as a data analysis to be conducted at the 6-month time-point as opposed to the originally designed 12-month
time-point  for  certain  subjects.  We  anticipate  the  interim  data  will  be  available  in  early  Q3  2019.  Continuation  of  enrollment  and  completion  of  the  study  as
originally designed is dependent on the outcome of the interim analysis and our ability to secure additional funding.

While the trial was originally planned to be conducted at approximately 10-15 investigative sites in the U.S., we recently decided to terminate several
sites which had not yet recruited any patients. Other operational aspects of the trial are being assessed and potentially reduced in order to conserve resources
and meet the operational needs of the trial as they are re-defined.

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Phase I/II HOPE-Duchenne Clinical Trial

We  have  completed  the  randomized,  controlled,  multi-center  Phase  I/II  HOPE-Duchenne  clinical  trial  which  was  designed  to  evaluate  the  safety  and
exploratory  efficacy  of  CAP-1002  in  patients  with  cardiomyopathy  associated  with  Duchenne  muscular  dystrophy,  or  DMD.  Twenty-five  patients  were
randomized in a 1:1 ratio to receive either CAP-1002 on top of usual care or usual care only. In patients receiving CAP-1002, 25 million cells were infused into
each of their three main coronary arteries for a total dose of 75 million cells. It was a one-time treatment, and the last patient was infused in September 2016.
Patients were observed over the course of 12 months. Efficacy was evaluated according to several exploratory outcome measures. This study was funded in
part through a grant award from the California Institute for Regenerative Medicine, or CIRM. In January 2019, this study was published in the online issue of
Neurology, the medical journal of the American Academy of Neurology.

We commenced the HOPE-Duchenne trial in February 2016 and completed enrollment in September 2016. In April 2017, we reported positive top-line
results from a pre-specified six-month interim analysis of this study, which showed that CAP-1002 was generally safe and well-tolerated over the initial six-month
follow-up period. The six-month results were presented at the 22nd Annual International Congress of the World Muscle Society in October 2017.

In  exploratory  efficacy  analyses,  observed  changes  from  baseline  to  Month  6  significantly  differed  by  treatment  group  for  systolic  thickening  of  the
inferior wall of the heart as measured by MRI (p=0.03). In a post-hoc analysis of function of the mid- and distal-level upper limb in which a responder was defined
as a patient who demonstrated a 10% improvement from baseline in score on the PUL test, CAP-1002 patients were more likely to be responders than patients
in  usual  care  (p=0.045)  at  Week  6.  In  addition,  numerical  results  in  some  other  cardiac  and  skeletal  muscle  measures,  including  cardiac  scar  (p=0.09),  were
consistent  with  a  treatment  effect  although  differences  between  treatment  groups  were  not  statistically  significant.  The  observed  clinical  results  appear  to
generally corroborate a large body of pre-clinical data from studies in DMD animal models.

We reported our 12-month data from the Hope-Duchenne trial at a Late-Breaking Science session of the American Heart Association Scientific Sessions
2017.  As  shoulder  function  had  already  been  lost  in  most  of  the  HOPE  participants,  investigators  used  the  combined  mid-distal  PUL  subscales  to  assess
changes  in  skeletal  muscle  function  and  found  significant  improvement  in  those  treated  with  CAP-1002  in  a  defined  post-hoc  analysis.  Among  the  lower-
functioning patients, defined as patients with a baseline mid-distal PUL score < 55 out of 58, investigators reported sustained or improved motor function at 12
months in 8 of 9 (89%) patients treated with CAP-1002 as compared to none (0%) of the usual care participants (p=0.007).

To  assess  cardiac  structure  and  function,  investigators  used  magnetic  resonance  imaging,  or  MRI.  They  found  significant  improvements  in  systolic
thickening of the left ventricular wall among those patients treated with CAP-1002. Systolic wall thickening is the component of myocardial contraction ultimately
responsible for ejection of blood from the left ventricle. Preservation or enhancement of systolic wall thickening may potentially be the result of the reversal of
fibrosis.

In the inferior wall, they recorded a mean (SD) 31.2% (47.0%) increase in thickening six months after treatment and a mean 25.8% (46.7%) increase in
thickening 12 months after treatment. In comparison, the usual care group showed a mean 8.8% (27.7%) decrease at six months and a mean 1.6% (37.9%)
increase at 12 months in the systolic thickening of the inferior wall. The difference between the groups in absolute change from baseline to six months achieved
statistical significance (p=0.04) and trended in favor of CAP-1002 treatment group (p=0.09) from baseline to 12 months.

Investigators  also  found  that  scarring  of  the  heart  muscle  among  those  treated  with  CAP-1002  decreased  relative  to  the  control  group.  Progressive
cardiac  scarring  eventually  impairs  the  heart's  pumping  ability  and  is  currently  the  leading  cause  of  death  in  Duchenne  muscular  dystrophy.  At  the  12-month
follow-up, those treated with CAP-1002 had a mean (SD) 7.1% (10.3%) reduction in scar size, in contrast to a mean 4.8% (22.3%) increase in scar size in the
usual care group, a difference that achieved statistical significance using non-parametric analysis to account for outliers (p=0.03).

CAP-1002  was  generally  safe  and  well-tolerated  in  the  HOPE-Duchenne  trial.  There  was  no  significant  difference  in  the  incidence  of  treatment-

emergent adverse events in either group. There were no early study discontinuations due to adverse events.

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Additionally, in 2018 we conducted an open-label extension of the Hope-Duchenne trial, or HOPE-OLE, where 8 patients who were randomized into the
control group of the HOPE-Duchenne trial were given two doses of CAP-1002. We have completed enrollment and treatment of the patients in the HOPE-OLE
trial.  In  January  2019,  we  entered  into  an  Amendment  to  the  CIRM  Notice  of  Award  pursuant  to  which  CIRM  allowed  us  to  use  excess  funds  from  our  grant
award to fund, in part, certain activities associated with HOPE-OLE.

Regulatory Designations for CAP-1002 for the treatment of DMD

In  April  2015,  the  FDA  granted  Orphan  Drug  Designation  to  CAP-1002  for  the  treatment  of  DMD.  Orphan  Drug  Designation  is  granted  by  the  FDA’s
Office of Orphan Drug Products to drugs intended to treat a rare disease or condition affecting fewer than 200,000 people in the United States or a disease or
condition that affects more than 200,000 people in the United States and for which there is no reasonable expectation that the cost of developing and making
available in the United States a drug for this type of disease or condition will be recovered from sales in the United States for that drug. This designation confers
special  incentives  to  the  drug  developer,  including  tax  credits  on  the  clinical  development  costs  and  prescription  drug  user  fee  waivers  and  may  allow  for  a
seven-year period of market exclusivity in the United States upon FDA approval.

In July 2017, the FDA granted Rare Pediatric Disease Designation to CAP-1002 for the treatment of DMD. The FDA defines a “rare pediatric disease” as
a  serious  or  life-threatening  disease  affecting  individuals  primarily  aged  from  birth  to  18  years  and  that  affects  fewer  than  200,000  individuals  in  the  United
States. Under the FDA's Rare Pediatric Disease Priority Review Voucher program, upon the approval of a qualifying New Drug Application, or NDA, or BLA for
the treatment of a rare pediatric disease, the sponsor of such application would be eligible for a Rare Pediatric Disease Priority Review Voucher that can be used
to obtain priority review for a subsequent NDA or BLA. The Priority Review Voucher may be sold or transferred an unlimited number of times.

In February 2018, we were notified by the FDA Office of Tissues and Advanced Therapies, that we were granted the Regenerative Medicine Advanced
Therapy, or RMAT, designation for CAP-1002 for the treatment of DMD. The FDA grants the RMAT designation to regenerative medicine therapies intended to
treat  a  serious  condition  and  for  which  preliminary  clinical  evidence  indicates  a  potential  to  address  unmet  medical  needs  for  that  condition.  The  RMAT
designation  makes  therapies  eligible  for  the  same  actions  to  expedite  the  development  and  review  of  a  marketing  application  that  are  available  to  drugs  that
receive  breakthrough  therapy  designation  –  including  increased  meeting  opportunities,  early  interactions  to  discuss  any  potential  surrogate  or  intermediate
endpoints and the potential to support accelerated approval. CAP-1002 is one of the few therapies currently in development to help non-ambulant patients with
Duchenne muscular dystrophy. To receive the RMAT designation, we submitted data from the HOPE-Duchenne Trial.

CAP-1002 for the Treatment of Cardiac Conditions:

Phase I/II ALLSTAR Clinical Trial

The Phase I portion of the ALLSTAR trial was a 14-patient, open-label, dose-escalation study that was conducted to evaluate the clinical safety of CAP-
1002 in patients who had experienced a large heart attack and who had residual cardiac dysfunction. Each patient received a single infusion of CAP-1002 into
the coronary artery most closely associated with the location of their MI, at a dose level of either 12.5 million or 25 million cells. The primary safety endpoints
focused  on  the  potential  adverse  effects  of  CAP-1002  delivery,  including  potential  immunologic  consequences  of  infusing  cells  that  had  originated  from  an
unrelated  donor.  Event  rates  observed  for  each  of  the  four  pre-specified  safety  endpoints  (acute  myocarditis  possibly  attributable  to  CAP-1002;  death  due  to
ventricular  tachycardia  or  ventricular  fibrillation;  sudden  death;  and  major  adverse  cardiac  events)  were  0%  over  one  and  12  months  following  CAP-1002
infusion.

This Phase I study was funded in large part by a grant received from the National Institutes of Health, or NIH.

Capricor  began  enrollment  of  the  Phase  II  ALLSTAR  study  in  the  first  quarter  of  2014.  This  randomized,  double-blind,  placebo-controlled  trial  was
designed to determine if treatment with CAP-1002 can reduce scar size in patients who have suffered an MI and other endpoints. At the time of randomization,
patients were stratified into one of two cohorts according to the time since the occurrence of their MI (either 30 to 90 days after the MI, or greater than 90 days
up to one-year after the MI). Following infusion, patients were to be followed for periodic evaluations over the course of one year. Patients were randomized in a
2:1 ratio to receive an infusion of CAP-1002 (25 million cells) or placebo, respectively, into the coronary artery most closely associated with the region of their MI.
The trial was powered to detect a reduction in scar size, relative to placebo, as measured by MRI at the 12-month follow-up. In addition to evaluating CAP-1002
according to changes in scar size, ALLSTAR also evaluated CAP-1002 according to a variety of clinical and quality of life endpoints. The Phase II portion of the
ALLSTAR trial was funded in large part through the support of CIRM.

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In October 2016, we announced completion of enrollment of the Phase II portion of the ALLSTAR trial in which 142 subjects were randomized to the
active  or  control  treatment  groups  in  a  2:1  ratio,  respectively,  and  of  whom  134  received  a  single  infusion  of  either  CAP-1002  or  placebo  into  the  infarct-
associated coronary artery. Patients in the trial were enrolled at approximately 30 centers in the United States and in Canada.

In  May  2017,  we  announced  that  a  pre-specified  administrative  interim  analysis  performed  on  six-month  follow-up  data  from  the  ALLSTAR  trial
demonstrated  a  low  probability  (futility)  of  achieving  a  statistically-significant  difference  in  the  12-month  primary  efficacy  endpoint  of  percent  change  from
baseline infarct size as a percentage of left ventricular mass, measured by cardiac MRI. At six months, a near-statistically-significant (p=0.05) reduction of mean
end-diastolic volume, as well as a trend of reduction of mean end-systolic volume, were seen in the CAP-1002 treatment group. There was no notable difference
between treatment groups with respect to the change in ejection fraction. There were no safety signals in the CAP-1002 treatment cohort. Based on the results
of the interim analysis, we elected to forego further MRI analyses and transition all patients in ALLSTAR to long-term follow-up. At this time, all long-term follow-
up has been terminated and we expect to incur no further material expenses related to the ALLSTAR trial.

Phase I/II DYNAMIC Clinical Trial

The  Phase  I/II  DYNAMIC  trial,  of  which  the  Phase  I  portion  has  concluded,  was  designed  to  evaluate  the  safety  and  efficacy  of  CAP-1002  in  the
treatment of patients with advanced heart failure resulting from dilated cardiomyopathy of either ischemic or non-ischemic origin. This condition is characterized
by chronic structural and functional abnormalities present throughout the heart’s contractile tissue. In the DYNAMIC trial, CAP-1002 was infused into all three
main coronary arteries to obtain broad exposure. Following infusion, patients were followed for one year. The trial was funded in part through a grant award from
the NIH.

We  initiated  the  open-label,  dose-escalating  Phase  I  portion  of  the  DYNAMIC  trial  in  December  2014  at  a  single  center,  CSMC,  and  in  April  2015,
completed enrollment with 14 patients with New York Heart Association, or NYHA, Class III heart failure. Each patient was administered CAP-1002 via a one-
time, triple coronary infusion at one of several evenly-divided dose levels (37.5 million, 50 million, 62.5 million, or 75 million cells total). Initial top-line six-month
results were presented at the American Heart Association’s Annual Scientific Sessions in November 2015. Multi-vessel intracoronary infusion of CAP-1002 in
subjects  with  dilated  cardiomyopathy  was  shown  to  be  safe  in  this  study  with  no  major  adverse  cardiac  events  reported  at  one  month  or  at  six  months  post-
infusion. Although this trial was intended as a safety study, the six-month data demonstrated encouraging and congruent preliminary efficacy signals in multiple
parameters, including ejection fraction, ventricular volumes, exercise capacity and subjective well-being.

In June 2016, Capricor reported positive 12-month data from the DYNAMIC study. For the 12 patients available for follow-up at one year, improvements
from baseline in key cardiac function and dimensional indices that had been observed at six months were directionally maintained. Importantly, the change in
median left ventricular ejection fraction from baseline to 12 months maintained its level of statistical significance that was shown at six months (p=0.02 at both
time points) and, on an absolute basis, continued to improve from six to 12 months. Of the five NYHA Class III subjects who received the highest dose of CAP-
1002 (75 million cells), two subjects improved by two Classes (to Class I) and three improved by one Class (to Class II) at six months. At 12 months, three of
these five subjects were assessed as Class I and two as Class II, demonstrating further improvement and indicating durability of the benefit of CAP-1002 on
heart failure status for as long as one year following administration. CAP-1002 infusion was well-tolerated in DYNAMIC. Two of the 14 patients, who were in the
lower  two  of  the  four  dose  cohorts,  died  from  progressive  heart  failure  approximately  one  and  three  months  prior  to  study  conclusion.  Although  we  have
designed a Phase II study to evaluate CAP-1002 in the heart failure population, at this time, we have no plans to conduct the Phase II portion of the DYNAMIC
trial.

Investigator Sponsored Clinical Trials

Capricor has agreed to provide cells for investigational purposes in two clinical trials sponsored by CSMC. These cells were developed as part of the
Company’s past research and development efforts. The first trial is known as “Regression of Fibrosis and Reversal of Diastolic Dysfunction in HFpEF Patients
Treated  with  Allogeneic  CDCs.”  Dr.  Eduardo  Marbán  is  the  named  principal  investigator  under  the  study.  The  second  trial  is  known  as  “Pulmonary  Arterial
Hypertension treated with Cardiosphere-derived Allogeneic Stem Cells.” In both studies, Capricor is providing the necessary number of doses of cells and will
receive a negotiated amount of monetary compensation which is estimated to be approximately $2.1 million over several years.

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CAP-2003:

Extracellular  vesicles  (“EVs”),  including  exosomes  and  microvesicles  are  nano-scale,  membrane-enclosed  vesicles,  that  are  secreted  by  cells  and
contain characteristic lipids, proteins and RNA molecules, such as microRNAs. EVs act as messengers to regulate the functions of neighboring cells, and pre-
clinical  research  has  shown  that  exogenously-administered  exosomes  can  direct  or,  in  some  cases,  re-direct  cellular  activity,  supporting  their  therapeutic
potential agents or delivery vehicles. Their size, ease of crossing cell membranes, and ability to communicate in native cellular language makes them an exciting
class of potential therapeutic agents.

CAP-2003 is comprised of exosomes secreted by CDCs which are shown to mediate many of the effects that are observed with the CDCs, including anti-
inflammatory, pro-angiogenic, anti-apoptotic, and anti-fibrotic effects. We are currently conducting studies in pre-clinical models of various conditions to explore
the possible therapeutic benefits that CAP-2003 may possess. It is unknown at this time when an IND will be submitted for any particular indication. Additionally,
in pre-clinical studies, we are exploring the use of CAP-2003 as a potential vehicle for delivering therapies to targeted tissues in the human body.

In  July  2018,  Capricor,  Inc.  entered  into  a  Cooperative  Research  and  Development  Agreement  with  the  U.S.  Army  Institute  of  Surgical  Research
pursuant to which the parties agreed to cooperate in research and development on the evaluation of CAP-2003 for the treatment of trauma related injuries and
conditions, which are now the third leading cause of death in the U.S. At this time, we are considering various strategic options with respect to this program.

Inactive or Discontinued Product Candidates

CAP-1001:

CAP-1001  consists  of  autologous  CDCs.  This  product  candidate  was  evaluated  in  the  randomized,  double-blind,  placebo-controlled  Phase  I
CADUCEUS  clinical  trial  in  patients  who  had  recently  experienced  an  MI.  The  study  was  sponsored  and  conducted  by  CSMC  in  collaboration  with  JHU.  At
present, there is no plan for another clinical trial for CAP-1001.

CSps:

CSps are a 3D micro-tissue from which CDCs are derived, and have shown significant healing effects in pre-clinical models of heart failure. While we

consider CSps an important asset, at present there is no plan to develop CSps as a therapeutic agent.

Natriuretic Peptides:

In February 2017, we elected to terminate our former natriuretic peptide development program, consisting of Cenderitide (CD-NP) and CU-NP, so as to

more efficiently focus our resources and efforts on our CAP-1002 and CAP-2003 programs.

Intellectual Property and Proprietary Know-How

Our goal is to obtain, maintain and enforce patent rights for our products, formulations, processes, methods of use and other proprietary technologies,
preserve our trade secrets, and operate without infringing on the proprietary rights of other parties, both in the United States and abroad. Our policy is to actively
seek to obtain, where appropriate, the broadest intellectual property protection possible for our current product candidates and any future product candidates,
proprietary information and proprietary technology through a combination of contractual arrangements and patents, both in the United States and abroad. Even
patent protection, however, may not always afford us with complete protection against competitors who seek to circumvent our patents. If we fail to adequately
protect or enforce our intellectual property rights or secure rights to patents of others, the value of our intellectual property rights would diminish. To this end, we
require  all  of  our  employees,  consultants,  advisors  and  other  contractors  to  enter  into  confidentiality  agreements  that  prohibit  the  disclosure  and  use  of
confidential information and, where applicable, require disclosure and assignment to us of the ideas, developments, discoveries and inventions relevant to our
technologies and important to our business.

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The development of complex biotechnology products such as ours typically includes the early discovery of a technology platform – often in an academic
institution – followed by increasingly focused development around a product opportunity, including identification and definition of a specific product candidate and
development of scalable manufacturing processes, formulation, delivery and dosage regimens. As a result, biotechnology products are often protected by several
families  of  patent  filings  that  are  made  at  different  times  in  the  development  cycle  and  cover  different  aspects  of  the  product.  Earlier  filed  broad  patent
applications  directed  to  the  discovery  of  the  platform  technology  thus  usually  expire  ahead  of  patents  covering  later  developments  such  as  scalable
manufacturing processes and dosing regimens. Patent expirations on products may therefore span several years and vary from country to country based on the
scope of available coverage. Our issued patents would expire as early as 2024 and as late as 2033 upon payment of patent maintenance fees. There are also
limited opportunities to obtain extensions of patent terms in certain countries.

Capricor’s Technology - CAP-1002, CAP-1001, CSps and Exosomes

Capricor has entered into exclusive license agreements for intellectual property rights related to certain cardiac-derived cells with Università Degli Studi
Di Roma La Sapienza (the “University of Rome”), The Johns Hopkins University (“JHU”) and CSMC. In addition, Capricor has filed patent applications related to
the technology developed by its own scientists.

University of Rome License Agreement

Capricor and the University of Rome entered into a License Agreement, dated June 21, 2006 (the “Rome License Agreement”), which provides for the
grant  of  an  exclusive,  world-wide,  royalty-bearing  license  by  the  University  of  Rome  to  Capricor  (with  the  right  to  sublicense)  to  develop  and  commercialize
licensed products under the licensed patent rights in all fields. Capricor has a right of first negotiation, for a certain period of time, to obtain a license to any new
and separate patent applications owned by the University of Rome utilizing cardiac stem cells in cardiac care.

Pursuant to the Rome License Agreement, Capricor paid the University of Rome a license issue fee, is currently paying minimum annual royalties in the
amount of 20,000 Euros per year, and is obligated to pay a lower-end of a mid-range double-digit percentage on all royalties received as a result of sublicenses
granted,  which  are  net  of  any  royalties  paid  to  third  parties  under  a  license  agreement  from  such  third  party  to  Capricor.  The  minimum  annual  royalties  are
creditable against future royalty payments.

The Rome License Agreement will, unless extended or sooner terminated, remain in effect until the later of the last claim of any patent or until any patent
application comprising licensed patent rights has expired or been abandoned. Under the terms of the Rome License Agreement, either party may terminate the
agreement  should  the  other  party  become  insolvent  or  file  a  petition  in  bankruptcy.  Either  party  may  terminate  the  agreement  upon  the  other  party’s  material
breach, provided that the breaching party will have up to 90 days to cure its material breach. Capricor may also terminate for any reason upon 90 days’ written
notice to the University of Rome.

The Johns Hopkins University License Agreement

Capricor and JHU entered into an Exclusive License Agreement, effective June 22, 2006 (the “JHU License Agreement”), which provides for the grant of
an exclusive, world-wide, royalty-bearing license by JHU to Capricor (with the right to sublicense) to develop and commercialize licensed products and licensed
services under the licensed patent rights in all fields and a nonexclusive right to the know-how. In May 2009, the JHU License Agreement was amended to add
additional patent rights to the JHU License Agreement in consideration of a payment to JHU and reimbursement of patent costs. Capricor and JHU executed a
Second Amendment to the JHU License Agreement, effective as of December 20, 2013, pursuant to which, among other things, certain definitions were added
or  amended,  the  timing  of  certain  obligations  was  revised  and  other  obligations  of  the  parties  were  clarified.  Under  the  JHU  License  Agreement,  Capricor  is
required to exercise commercially reasonable and diligent efforts to develop and commercialize licensed products covered by the licenses from JHU.

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Pursuant to the JHU License Agreement, JHU was paid an initial license fee and, thereafter, Capricor is required to pay minimum annual royalties on the
anniversary dates of the JHU License Agreement. The minimum annual royalties range from $5,000 on the first and second anniversary dates to $20,000 on the
tenth anniversary date and thereafter. The minimum annual royalties are creditable against a low single-digit running royalty on net sales of products and net
service  revenues,  which  Capricor  is  also  required  to  pay  under  the  JHU  License  Agreement,  which  running  royalty  may  be  subject  to  further  reduction  in  the
event that Capricor is required to pay royalties on any patent rights to third parties in order to make or sell a licensed product. In addition, Capricor is required to
pay  a  low  double-digit  percentage  of  the  consideration  received  by  it  from  sublicenses  granted,  and  is  required  to  pay  JHU  certain  defined  development
milestone  payments  upon  the  successful  completion  of  certain  phases  of  its  clinical  studies  and  upon  receiving  approval  from  the  FDA.  The  development
milestones range from $100,000 upon successful completion of a full Phase I clinical study to $1,000,000 upon full FDA market approval and are fully creditable
against  payments  owed  by  Capricor  to  JHU  on  account  of  sublicense  consideration  attributable  to  milestone  payments  received  from  a  sublicensee.  The
maximum aggregate amount of milestone payments payable under the JHU License Agreement, as amended, is $1,850,000. In May 2015, Capricor paid the
development milestone related to Phase I that was owed to JHU pursuant to the terms of the JHU License Agreement.

The JHU License Agreement will, unless sooner terminated, continue in effect in each applicable country until the date of expiration of the last to expire
patent within the patent rights, or, if no patents are issued, then for twenty years from the effective date. Under the terms of the JHU License Agreement, either
party may terminate the agreement should the other party become insolvent or file a petition in bankruptcy, or fail to cure a material breach within 30 days after
notice. In addition, Capricor may terminate for any reason upon 60 days’ written notice.

Cedars-Sinai Medical Center License Agreements

License Agreement for CDCs

On January 4, 2010, Capricor entered into an Exclusive License Agreement with CSMC (the “Original CSMC License Agreement”) for certain intellectual
property related to its CDC technology. In 2013, the Original CSMC License Agreement was amended twice resulting in, among other things, a reduction in the
percentage  of  sublicense  fees  which  would  have  been  payable  to  CSMC.  Effective  December  30,  2013,  Capricor  entered  into  an  Amended  and  Restated
Exclusive License Agreement with CSMC (the “Amended CSMC License Agreement”) which amended, restated, and superseded the Original CSMC License
Agreement,  pursuant  to  which,  among  other  things,  certain  definitions  were  added  or  amended,  the  timing  of  certain  obligations  was  revised  and  other
obligations of the parties were clarified.

The Amended CSMC License Agreement provides for the grant of an exclusive, world-wide, royalty-bearing license by CSMC to Capricor (with the right
to sublicense) to conduct research using the patent rights and know-how and develop and commercialize products in the field using the patent rights and know-
how. In addition, Capricor has the exclusive right to negotiate for an exclusive license to any future rights arising from related work conducted by or under the
direction of Dr. Eduardo Marbán on behalf of CSMC. In the event the parties fail to agree upon the terms of an exclusive license for any future rights, Capricor
will have a non-exclusive license to such future rights, subject to royalty obligations.

Pursuant to the Original CSMC License Agreement, CSMC was paid a license fee and Capricor was obligated to reimburse CSMC for certain fees and
costs  incurred  in  connection  with  the  prosecution  of  certain  patent  rights.  Additionally,  Capricor  is  required  to  meet  certain  spending  and  development
milestones.  The  annual  spending  requirements  ranged  from  $350,000  to  $800,000  each  year  between  2010  and  2017  (with  the  exception  of  2014,  for  which
there was no annual spending requirement).

Pursuant to the Amended CSMC License Agreement, Capricor remains obligated to pay low single-digit royalties on sales of royalty-bearing products as
well as a low double-digit percentage of the consideration received from any sublicenses or other grant of rights. The above-mentioned royalties are subject to
reduction in the event Capricor becomes obligated to obtain a license from a third party for patent rights in connection with the royalty-bearing product. In 2010,
Capricor discontinued its research under some of the patents.

The Amended CSMC License Agreement will, unless sooner terminated, continue in effect on a country by country basis until the last to expire of the
patents covering the patent rights or future patent rights. Under the terms of the Amended CSMC License Agreement, unless waived by CSMC, the agreement
shall automatically terminate: (i) if Capricor ceases, dissolves or winds up its business operations; (ii) in the event of the insolvency or bankruptcy of Capricor or
if Capricor makes an assignment for the benefit of its creditors; (iii) if performance by either party jeopardizes the licensure, accreditation or tax exempt status of
CSMC  or  the  agreement  is  deemed  illegal  by  a  governmental  body;  (iv)  within  30  days  for  non-payment  of  royalties;  (v)  after  90  days’  notice  from  CSMC  if
Capricor fails to undertake commercially reasonable efforts to exploit the patent rights or future patent rights; (vi) if a material breach has not been cured within
90 days; or (vii) if Capricor challenges any of the CSMC patent rights. If Capricor fails to undertake commercially reasonable efforts to exploit the patent rights or
future  patent  rights,  and  fails  to  cure  that  breach  after  90  days’  notice  from  CSMC,  instead  of  terminating  the  license,  CSMC  has  the  option  to  convert  any
exclusive license to Capricor to a non-exclusive or co-exclusive license. Capricor may terminate the agreement if CSMC fails to cure any material breach within
90 days after notice.

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On  March  20,  2015,  Capricor  and  CSMC  entered  into  a  First  Amendment  to  the  Amended  CSMC  License  Agreement,  pursuant  to  which  the  parties

agreed to delete certain patent applications from the list of scheduled patents which Capricor determined not to be material to the portfolio.

On  August  5,  2016,  Capricor  and  CSMC  entered  into  a  Second  Amendment  to  the  Amended  CSMC  License  Agreement  (the  “Second  License
Amendment”),  pursuant  to  which  the  parties  agreed  to  add  certain  patent  applications  to  the  schedule  of  patent  rights  set  forth  in  the  agreement.  Under  the
Second  License  Amendment,  (i)  the  description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that  includes  six  additional  patent
applications; (ii) Capricor paid an upfront fee of $2,500; and (iii) Capricor reimbursed CSMC approximately $10,000 for attorneys’ fees and filing fees that were
incurred in connection with the additional patent applications.

On  December  26,  2017,  Capricor  entered  into  a  Third  Amendment  to  the  Amended  CSMC  License  Agreement  thereby  amending  the  CDCs  License
(the “Third License Amendment”).  Under the Third License Amendment, (i) the description of scheduled patent rights has been replaced by a revised schedule
that includes seven additional patent applications; and (ii) Capricor is required to reimburse CSMC approximately $50,000 for attorneys’ fees and filing fees that
were incurred in connection with the additional patent rights. 

On  June  20,  2018,  Capricor  and  CSMC  entered  into  a  Fourth  Amendment  to  the  Amended  CSMC  License  Agreement  (the  “Fourth  License
Amendment”). Under  the  Fourth  License  Amendment,  the  description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that  includes  two
additional patent applications.

License Agreement for Exosomes

On  May  5,  2014,  Capricor  entered  into  an  Exclusive  License  Agreement  with  CSMC  (the  “Exosomes  License  Agreement”),  for  certain  intellectual
property rights related to exosomes technology. The Exosomes License Agreement provides for the grant of an exclusive, world-wide, royalty-bearing license by
CSMC to Capricor (with the right to sublicense) in order to conduct research using the patent rights and know-how and to develop and commercialize products in
the field using the patent rights and know-how. In addition, Capricor has the exclusive right to negotiate for an exclusive license to any future rights arising from
related work conducted by or under the direction of Dr. Eduardo Marbán on behalf of CSMC. In the event the parties fail to agree upon the terms of an exclusive
license, Capricor shall have a non-exclusive license to such future rights, subject to royalty obligations.

Pursuant  to  the  Exosomes  License  Agreement,  CSMC  was  paid  a  license  fee  and  Capricor  reimbursed  CSMC  for  certain  fees  and  costs  incurred  in
connection  with  the  preparation  and  prosecution  of  certain  patent  applications.  Additionally,  Capricor  is  required  to  meet  certain  non-monetary  development
milestones and is obligated to pay low single-digit royalties on sales of royalty-bearing products as well as a single-digit percentage of the consideration received
from any sublicenses or other grant of rights. The above-mentioned royalties are subject to reduction in the event Capricor becomes obligated to obtain a license
from a third party for patent rights in connection with the royalty bearing product.

The Exosomes License Agreement will, unless sooner terminated, continue in effect on a country by country basis until the last to expire of the patents
covering  the  patent  rights  or  future  patent  rights.  Under  the  terms  of  the  Exosomes  License  Agreement,  unless  waived  by  CSMC,  the  agreement  shall
automatically terminate: (i) if Capricor ceases, dissolves or winds up its business operations; (ii) in the event of the insolvency or bankruptcy of Capricor or if
Capricor makes an assignment for the benefit of its creditors; (iii) if performance by either party jeopardizes the licensure, accreditation or tax exempt status of
CSMC  or  the  agreement  is  deemed  illegal  by  a  governmental  body;  (iv)  within  30  days  for  non-payment  of  royalties;  (v)  after  90  days  if  Capricor  fails  to
undertake commercially reasonable efforts to exploit the patent rights or future patent rights; (vi) if a material breach has not been cured within 90 days; or (vii) if
Capricor  challenges  any  of  the  CSMC  patent  rights.  If  Capricor  fails  to  undertake  commercially  reasonable  efforts  to  exploit  the  patent  rights  or  future  patent
rights, and fails to cure that breach after 90 days’ notice from CSMC, instead of terminating the license, CSMC has the option to convert any exclusive license to
Capricor to a non-exclusive or co-exclusive license. Capricor may terminate the agreement if CSMC fails to cure any material breach within 90 days after notice.

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On  February  27,  2015,  Capricor  and  CSMC  entered  into  a  First  Amendment  to  Exosomes  License  Agreement  (the  “First  Exosomes  License
Amendment”).  Under  the  First  Exosomes  License  Amendment,  (i)  the  description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that
includes four additional patent applications; (ii) Capricor was required to pay CSMC an upfront fee of $20,000; (iii) Capricor was required to reimburse CSMC
approximately $34,000 for attorneys’ fees and filing fees that were incurred in connection with the additional patent rights; and (iv) Capricor is required to pay
CSMC certain defined product development milestone payments upon reaching certain phases of its clinical studies and upon receiving approval for a product
from the FDA. The product development milestones range from $15,000 upon the dosing of the first patient in a Phase I clinical trial of a product to $75,000
upon  receipt  of  FDA  approval  for  a  product.    The  maximum  aggregate  amount  of  milestone  payments  payable  under  the  Exosomes  License  Agreement,  as
amended, is $190,000. 

On June 10, 2015, Capricor and CSMC entered into a Second Amendment to Exosomes License Agreement, thereby amending the Exosomes License

Agreement further to add an additional patent application to the Schedule of Patent Rights.

On  August  5,  2016,  Capricor  and  CSMC  entered  into  a  Third  Amendment  to  the  Exosomes  License  Agreement  (the  “Third  Exosomes  License
Amendment”),  pursuant  to  which  the  parties  agreed  to  add  certain  patent  applications  to  the  schedule  of  patent  rights  under  the  agreement.  Under  the  Third
Exosomes  License  Amendment,  (i)  the  description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that  includes  three  additional  patent
applications; (ii) Capricor paid CSMC an upfront fee of $2,500; and (iii) Capricor reimbursed CSMC approximately $16,000 for attorneys’ fees and filing fees that
were incurred in connection with the additional patent applications.

On  December  26,  2017,  Capricor  and  CSMC  entered  into  a  Fourth  Amendment  to  Exosomes  License  Agreement,  thereby  amending  the  Exosomes
License  (the  “Fourth  Exosomes  License  Amendment”).  Under  the  Fourth  Exosomes  License  Amendment,  (i)  the  description  of  scheduled  patent  rights  was
replaced  by  a  revised  schedule  that  includes  seven  additional  patent  applications;  (ii)  Capricor  is  required  to  reimburse  CSMC  approximately  $50,000  for
attorneys’ fees and filing fees that were incurred in connection with the additional patent rights; and (iii) a schedule to the Exosomes License was modified to
extend the milestone deadline for filing an IND for at least one product to December 31, 2018.

On June 20, 2018, Capricor and CSMC entered into a Fifth Amendment to the Exosomes License Agreement (the “Fifth License Amendment”). Under
the  Fifth  License  Amendment,  (i)  the  description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that  includes  four  additional  patent
applications; and (ii) Capricor is required to reimburse CSMC approximately $27,000 for attorneys’ fees and filing fees that were incurred in connection with the
additional patent rights. 

On September 25, 2018, Capricor and CSMC entered into a Sixth Amendment to the Exosomes License Agreement (the “Sixth License Amendment”).
Under the Sixth License Amendment, the milestone deadline for filing an IND for at least one product has been extended to December 31, 2019. If the Company
does  not  file  an  IND  by  December  31,  2019,  or  negotiate  an  additional  extension  of  the  milestone  deadline,  CSMC  would  have  the  option  to  convert  the
exclusive license to a non-exclusive license or to a co-exclusive license or terminate the license under Title 35, Section 203 of the United States Code. Prior to
exercising such option, Capricor has the opportunity to cure the failure to file an IND for a period of 90 days after its receipt of written notice from CSMC of its
intent to exercise its option.

Collaboration Agreement with Janssen Biotech, Inc.

On  December  27,  2013,  Capricor  entered  into  a  Collaboration  Agreement  and  Exclusive  License  Option  (the  “Janssen  Agreement”)  with  Janssen,  a
wholly-owned subsidiary of Johnson & Johnson. Under the terms of the Janssen Agreement, Capricor and Janssen agreed to collaborate on the development of
Capricor’s  cell  therapy  program  for  cardiovascular  applications,  including  its  lead  product  candidate,  CAP-1002.  Capricor  and  Janssen  further  agreed  to
collaborate on the development of cell manufacturing in preparation for future clinical trials. Under the Janssen Agreement, Capricor was paid $12.5 million, and
Capricor agreed to contribute to the development of a chemistry, manufacturing and controls package. In addition, Janssen had the exclusive right to enter into
an exclusive license agreement pursuant to which Janssen would have received a worldwide, exclusive license to exploit CAP-1002 as well as certain CSps and
CDCs in the field of cardiology.

On June 30, 2017, Capricor was informed by Janssen that Janssen would not be exercising its exclusive option right to exploit CAP-1002 as well as
certain CSps and CDCs in the field of cardiology. Capricor has retained full rights to CAP-1002 in all indications as a result of this decision. Capricor also has an
irrevocable, fully paid-up non-exclusive license under patents controlled by Janssen utilized in the production of the clinical trial materials manufactured pursuant
to the CMC development plan between Capricor and Janssen and a non-exclusive perpetual license to publish, disclose and use the information of Janssen that
was utilized in the production of the clinical trial materials manufactured pursuant to the CMC development plan. On August 7, 2018, the Company entered into
an Exclusive License Agreement with Janssen pursuant to which Janssen granted Capricor an exclusive worldwide license to all rights to Janssen’s know-how
to exploit CDC-cells and CDC-product in the field as described in the previous Janssen Agreement.

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Company Technology – Cenderitide and CU-NP

The  Company  entered  into  an  exclusive  license  agreement  for  intellectual  property  rights  related  to  natriuretic  peptides  with  the  Mayo  Foundation  for
Medical Education and Research (“Mayo”), a Clinical Trial Funding Agreement with Medtronic, Inc. (“Medtronic”), and a Transfer Agreement with Medtronic, all of
which  also  include  certain  intellectual  property  licensing  provisions.  In  February  2017,  we  elected  to  terminate  our  former  natriuretic  peptide  development
program, consisting of Cenderitide (CD-NP) and CU-NP, so as to more efficiently focus our resources and efforts on our CAP-1002 and CAP-2003 programs.

Medtronic Clinical Trial Funding Agreement

In February 2011, the Company entered into a Clinical Trial Funding Agreement with Medtronic, related to the Company’s now discontinued Cenderitide
program. Pursuant to its terms, the agreement expired in February 2012. Although the Medtronic agreement expired, there are certain provisions that survive
the  expiration  of  the  agreement,  including  the  obligation  to  pay  royalties  on  products  that  might  be  covered  by  the  agreement.  The  Company  and  Medtronic
subsequently entered into a Transfer Agreement, described below. 

Medtronic Transfer Agreement

On October 8, 2014, the Company entered into a Transfer Agreement (the “Transfer Agreement”) with Medtronic to acquire patent rights relating to the
Company’s  now  discontinued  natriuretic  peptides  program.  Pursuant  to  the  Transfer  Agreement,  Medtronic  assigned  to  the  Company  all  of  its  right,  title  and
interest  in  all  natriuretic  peptide  patents  and  patent  applications  previously  owned  by  Medtronic  or  co-owned  by  Medtronic  and  the  Company  (the  “Natriuretic
Peptide Patents”).

In light of the Company’s decision to terminate its development program with respect to natriuretic peptides, the Company elected to cease prosecution
of all of the Natriuretic Peptide Patents and has offered to reassign to Medtronic rights to certain patent applications obtained through the Transfer Agreement.
Medtronic elected not to take a reassignment of the patent rights.

Manufacturing

Capricor  presently  maintains  its  laboratory,  research  and  manufacturing  facilities  in  leased  premises  located  at  CSMC,  or  the  Facilities  Lease.  In  that
portion of the leased premises where we manufacture CAP-1002 and plan to manufacture CAP-2003, we believe that we follow good manufacturing practices to
the extent that they are applicable to our clinical programs, but our premises are not approved as a current Good Manufacturing Practices, or cGMP, facility, for
the manufacture of commercial product. Capricor manufactured CAP-1002 in this facility for our previous studies we have continued to do so for our HOPE-2
clinical trial.

In addition to manufacturing CAP-1002 for its own clinical trials, Capricor has agreed to provide CAP-1002 for investigational purposes in two clinical
trials sponsored by CSMC. If we elect to not extend the term of our Facilities Lease, Capricor would have to secure alternative facilities in which to manufacture
its  products,  which  would  involve  a  significant  monetary  investment  and  would  negatively  impact  the  progress  of  our  planned  clinical  trials  and  regulatory
approvals. In addition, we would have to establish a collaboration agreement with a third party or build out our own manufacturing facility for any commercial
scale manufacturing or a Phase III trial.

In  November  2017,  Capricor  entered  into  a  Master  Services  Agreement  with  WuXi  AppTech,  Inc.,  or  WuXi,  for  the  development,  manufacturing  and
testing  of  our  CAP-1002  product  candidate.  The  Agreement  allowed  us  to  begin  our  technology  transfer  process  in  anticipation  of  potential  commercial  scale
manufacturing  and/or  later  stage  clinical  trials.  We  completed  the  initial  stages  of  the  technology  transfer  process  and  subsequently  decided  to  terminate  the
agreement to conserve resources.

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CAP-1002:

The manufacturing process for CAP-1002 begins with material from an entire heart received from a donor that was collected from an organ procurement
organization, or OPO. This tissue is then taken to the lab where the cells are isolated, expanded, and processed through a series of proprietary unit operations.
After  expanding,  processing,  release  testing  and  quality  review,  the  CAP-1002  product  becomes  available  for  administration  to  patients.  CAP-1002  is  cryo-
preserved, enabling us to produce large lots that can be frozen and then administered to patients as needed.

CAP-2003:

The process for manufacturing CAP-2003 starts with the proprietary process of creating a cell bank from donor heart tissue through the expansion of
CDCs. Afterwards, exosomes are isolated from the expanded CDCs. After these exosomes are prepared, formulated, filled, tested, and validated, the exosomes
product  becomes  available  for  therapeutic  use.  We  believe  that  the  allogeneic,  acellular  nature  of  exosomes  enables  us  to  potentially  create  a  scalable  cell-
derived product.  

Research and Development

Capricor’s research and development program has been advanced in part through federal and state grants and loan awards totaling over approximately
$28.0 million to date. Our ongoing research and development activities primarily concern CDCs and CDC exosomes, and are focused on the characterization of
their composition and actions, the evaluation of their therapeutic potential in selected disease settings, the development of next generation product candidates,
and the identification of new technologies and indications. Capricor spent approximately $12.1 million and $10.8 million on research and development activities
for the years ended December 31, 2018 and 2017, respectively.

Competition

We  are  engaged  in  fields  that  are  characterized  by  extensive  worldwide  research  and  competition  by  pharmaceutical  companies,  medical  device
companies,  specialized  biotechnology  companies,  hospitals,  physicians  and  academic  institutions,  both  in  the  United  States  and  abroad.  The  pharmaceutical
industry is highly competitive, with a number of established, large pharmaceutical companies, as well as many smaller companies. Many of the organizations
competing  with  us  have  substantially  greater  financial  resources,  larger  research  and  development  staffs  and  facilities,  longer  drug  development  history  in
obtaining  regulatory  approvals,  and  greater  manufacturing  and  marketing  capabilities  than  we  do.  There  are  many  pharmaceutical  companies,  biotechnology
companies, public and private universities, government agencies, and research organizations actively engaged in research and development of products which
may  target  the  same  indications  as  our  product  candidates.  We  expect  any  future  products  and  product  candidates  we  develop  to  compete  on  the  basis  of,
among  other  things,  product  efficacy  and  safety,  time  to  market,  price,  extent  of  adverse  side  effects,  and  convenience  of  treatment  procedures.  The
biotechnology and pharmaceutical industries are subject to rapid and significant technological change. The drugs that we are attempting to develop will have to
compete with existing and future therapies. Our future success will depend in part on our ability to maintain a competitive position with respect to evolving cell
therapy  and  exosome  technologies.  There  can  be  no  assurance  that  existing  or  future  therapies  developed  by  others  will  not  render  our  potential  products
obsolete or noncompetitive. In addition, companies pursuing different but related fields represent substantial competition. These organizations also compete with
us to attract qualified personnel and parties for acquisitions, joint ventures, or other collaborations.

Government Regulation

The  research,  development,  testing,  manufacture,  labeling,  promotion,  advertising,  distribution  and  marketing,  among  other  things,  of  our  product
candidates are extensively regulated by governmental authorities in the United States and other countries. In the United States, the FDA regulates drugs under
the Federal Food, Drug, and Cosmetic Act, or the FDCA, and its implementing regulations. Failure to comply with the applicable U.S. requirements may subject
us  to  administrative  or  judicial  sanctions,  such  as  the  FDA’s  refusal  to  approve  a  pending  new  drug  application,  or  NDA,  or  a  pending  biologics  license
application,  or  BLA,  warning  letters,  product  recalls,  product  seizures,  total  or  partial  suspension  of  production  or  distribution,  injunctions  and/or  criminal
prosecution.

Drug Approval Process

Pharmaceutical products such as ours may not be commercially marketed without prior approval from the FDA and comparable regulatory agencies in

other countries. In the United States, the process to receiving such approval is long, expensive and risky, and includes the following steps:

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·
·
·
·
·

·
·
·

pre-clinical laboratory tests, animal studies, and formulation studies;
submission to the FDA of an IND for human clinical testing, which must become effective before human clinical trials may begin;
adequate and well-controlled human clinical trials to establish the safety and efficacy of the drug for each indication;
submission to the FDA of an NDA or BLA;
satisfactory  completion  of  an  FDA  inspection  of  the  manufacturing  facility  or  facilities  at  which  the  drug  is  produced  to  assess  compliance  with
cGMP;
a potential FDA audit of the preclinical and clinical trial sites that generated the data in support of the NDA or BLA;
the ability to obtain clearance or approval of companion diagnostic tests, if required, on a timely basis, or at all; and
FDA review and approval of the NDA or BLA.

Regulation by U.S. and foreign governmental authorities is a significant factor affecting our ability to commercialize any of our products, as well as the
timing of such commercialization and our ongoing research and development activities. The commercialization of drug products requires regulatory approval by
governmental  agencies  prior  to  commercialization.  Various  laws  and  regulations  govern  or  influence  the  research  and  development,  non-clinical  and  clinical
testing, manufacturing, processing, packing, validation, safety, labeling, storage, record keeping, registration, listing, distribution, advertising, sale, marketing and
post-marketing  commitments  of  our  products.  The  lengthy  process  of  seeking  these  approvals,  and  the  subsequent  compliance  with  applicable  laws  and
regulations, require expending substantial resources.

The results of pre-clinical testing, which include laboratory evaluation of product chemistry and formulation, animal studies to assess the potential safety
and efficacy of the product and its formulations, details concerning the drug manufacturing process and its controls, and a proposed clinical trial protocol and
other  information  must  be  submitted  to  the  FDA  as  part  of  an  IND  that  must  be  reviewed  and  become  effective  before  clinical  testing  can  begin.  The  study
protocol and informed consent information for patients in clinical trials must also be submitted to an independent Institutional Review Board, or IRB, for approval
covering each institution at which the clinical trial will be conducted. Once a sponsor submits an IND, the sponsor must wait 30 calendar days before initiating
any clinical trials. If the FDA has comments or questions within this 30-day period, the issue(s) must be resolved to the satisfaction of the FDA before clinical
trials  can  begin.  In  addition,  the  FDA,  an  IRB  or  Capricor  may  impose  a  clinical  hold  on  ongoing  clinical  trials  due  to  safety  concerns.  If  the  FDA  imposes  a
clinical hold, clinical trials can only proceed under terms authorized by the FDA. Our pre-clinical and clinical studies must conform to the FDA’s Good Laboratory
Practice, or GLP, and Good Clinical Practice, or GCP, requirements, respectively, which are designed to ensure the quality and integrity of submitted data and
protect the rights and well-being of study patients. Information for certain clinical trials also must be publicly disclosed within certain time limits on the clinical trial
registry and results databank maintained by the NIH.

Typically, clinical testing involves a three-phase process; however, the phases may overlap or be combined:

·

·

·

Phase I clinical trials typically are conducted in a small number of volunteers or patients to assess the early tolerability and safety profile, and the
pattern of drug absorption, distribution and metabolism;

Phase II clinical trials typically are conducted in a limited patient population with a specific disease in order to assess appropriate dosages and dose
regimens, expand evidence of the safety profile and evaluate preliminary efficacy; and

Phase III clinical trials typically are larger scale, multicenter, well-controlled trials conducted on patients with a specific disease to generate enough
data  to  statistically  evaluate  the  efficacy  and  safety  of  the  product,  to  establish  the  overall  benefit-risk  relationship  of  the  drug  and  to  provide
adequate information for the registration of the drug.

A  therapeutic  product  candidate  being  studied  in  clinical  trials  may  be  made  available  for  treatment  of  individual  patients,  in  certain  circumstances.
Pursuant to the 21st Century Cures Act (Cures Act), which was signed into law in December 2016, the manufacturer of an investigational product for a serious
disease or condition is required to make available, such as by posting on its website, its policy on evaluating and responding to requests for individual patient
access to such investigational product.

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The  results  of  the  pre-clinical  and  clinical  testing,  chemistry,  manufacturing  and  control  information,  proposed  labeling  and  other  information  are  then
submitted to the FDA in the form of either an NDA or BLA for review and potential approval to begin commercial sales. In responding to an NDA or BLA, the
FDA may grant marketing approval, request additional information in a Complete Response Letter, or CRL, or deny the approval if it determines that the NDA or
BLA  does  not  provide  an  adequate  basis  for  approval.  A  CRL  generally  contains  a  statement  of  specific  conditions  that  must  be  met  in  order  to  secure  final
approval of an NDA or BLA and may require additional testing. If and when those conditions have been met to the FDA’s satisfaction, the FDA will typically issue
an  approval  letter,  which  authorizes  commercial  marketing  of  the  product  with  specific  prescribing  information  for  specific  indications,  and  sometimes  with
specified post-marketing commitments and/or distribution and use restrictions imposed under a Risk Evaluation and Mitigation Strategy program. Any approval
required from the FDA might not be obtained on a timely basis, if at all.

Among the conditions for an NDA or BLA approval is the requirement that the manufacturing operations conform on an ongoing basis with cGMP. In
complying  with  cGMP,  we  must  expend  time,  money  and  effort  in  the  areas  of  training,  production  and  quality  control  within  our  own  organization  and  at  our
contract manufacturing facilities. A successful inspection of the manufacturing facility by the FDA is usually a prerequisite for final approval of a pharmaceutical
product.  Following  approval  of  the  NDA  or  BLA,  we  and  our  manufacturers  will  remain  subject  to  periodic  inspections  by  the  FDA  to  assess  compliance  with
cGMP requirements and the conditions of approval. We will also face similar inspections coordinated by foreign regulatory authorities.

Disclosure of Clinical Trial Information

Sponsors of certain clinical trials of FDA-regulated products are required to register and disclose certain clinical trial information. Information related to
the  product,  patient  population,  phase  of  investigation,  trial  sites  and  investigators,  and  other  aspects  of  the  clinical  trial  are  then  made  public  as  part  of  the
registration. Sponsors are also obligated to disclose the results of their clinical trials after completion. Disclosure of the results of these trials can be delayed in
certain  circumstances  for  up  to  two  years  after  the  date  of  completion  of  the  trial.  Competitors  may  use  this  publicly  available  information  to  gain  knowledge
regarding the progress of development programs.

Orphan Drugs

Under the Orphan Drug Act, the FDA may grant orphan drug designation to therapeutic candidates intended to treat a rare disease or condition, which is
generally a disease or condition that affects fewer than 200,000 individuals in the U.S. or more than 200,000 individuals in the U.S. and for which there is no
reasonable expectation that the cost of developing and making available in the U.S. a therapeutic candidate for this type of disease or condition will be recovered
from sales in the U.S. for that therapeutic candidate. Orphan drug designation must be requested before submitting a marketing application for the therapeutic for
that particular disease or condition. After the FDA grants orphan drug designation, the identity of the therapeutic agent and its potential orphan use are disclosed
publicly  by  the  FDA.  Orphan  drug  designation  does  not  convey  any  advantage  in  or  shorten  the  duration  of  the  regulatory  review  and  approval  process.  The
FDA may revoke orphan drug designation, and if it does, it will publicize that the drug is no longer designated as an orphan drug.

If a therapeutic candidate with orphan drug designation subsequently receives the first FDA approval for the disease for which it has such designation,
the  therapeutic  candidate  is  entitled  to  orphan  product  exclusivity,  which  means  that  the  FDA  may  not  approve  any  other  applications  to  market  the  same
therapeutic  candidate  for  the  same  indication,  except  in  very  limited  circumstances,  for  seven  years.  Orphan  drug  exclusivity,  however,  could  also  block  the
approval of one of our therapeutic candidates for seven years if a competitor obtains approval of the same therapeutic candidate as defined by the FDA or if our
therapeutic candidate is determined to be contained within the competitor’s therapeutic candidate for the same indication or disease.

In addition, as the FDA has interpreted the Orphan Drug Act, even if a previously approved same drug does not have unexpired orphan exclusivity, while
a  demonstration  of  clinical  superiority  is  not  required  for  a  subsequent  orphan-designated  drug  to  obtain  marketing  approval,  a  demonstration  of  clinical
superiority is required for the subsequent orphan-designated same drug to be awarded a 7-year period of orphan exclusivity upon marketing approval. In recent
years, there have been multiple legal challenges to this FDA interpretation, and in August 2017, Congress amended the orphan drug provisions of the FDCA
through enactment of the FDA Reauthorization Act of 2017 to codify FDA’s longstanding interpretation. Section 527 of the FDCA now expressly provides that if a
sponsor of a drug that is designated as an orphan drug and is otherwise the same as an already approved drug is seeking exclusive approval for the same rare
disease or condition as the already approved drug, FDA shall require such sponsor, as a condition of such exclusive approval, to demonstrate that such drug is
clinically superior to any already approved or licensed drug that is the same drug. Orphan drug exclusivity does not prevent the FDA from approving a different
drug for the same disease or condition, or the same drug for a different disease or condition.

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Expedited Development and Review Programs

The FDA has a Fast Track program that is intended to expedite or facilitate the process for reviewing new drugs and biological products that meet certain
criteria. Specifically, new drugs and biological products are eligible for Fast Track designation if they are intended to treat a serious or life-threatening condition
and  demonstrate  the  potential  to  address  unmet  medical  needs  for  the  condition.  Fast  Track  designation  applies  to  the  combination  of  the  product  and  the
specific indication for which it is being studied. The sponsor of a new drug or biologic may request the FDA to designate the drug or biologic as a Fast Track
product at any time during the clinical development of the product. Unique to a Fast Track product, the FDA may consider for review sections of the marketing
application  on  a  rolling  basis  before  the  complete  application  is  submitted,  if  the  sponsor  provides  a  schedule  for  the  submission  of  the  sections  of  the
application, the FDA agrees to accept sections of the application and determines that the schedule is acceptable, and the sponsor pays any required user fees
upon submission of the first section of the application.

Any product submitted to the FDA for marketing, including under a Fast Track program, may be eligible for other types of FDA programs intended to
expedite  development  and  review,  such  as  priority  review  and  accelerated  approval.  Under  the  Breakthrough  Therapy  program,  products  intended  to  treat  a
serious or life-threatening disease or condition may be eligible for the benefits of the Fast Track program when preliminary clinical evidence demonstrates that
such product may have substantial improvement on one or more clinically significant endpoints over existing therapies. Additionally, FDA will seek to ensure the
sponsor  of  a  breakthrough  therapy  product  receives  timely  advice  and  interactive  communications  to  help  the  sponsor  design  and  conduct  a  development
program  as  efficiently  as  possible.  Any  product  is  eligible  for  priority  review  if  it  has  the  potential  to  provide  safe  and  effective  therapy  where  no  satisfactory
alternative  therapy  exists  or  a  significant  improvement  in  the  treatment,  diagnosis  or  prevention  of  a  disease  compared  to  marketed  products.  The  FDA  will
attempt to direct additional resources to the evaluation of an application for a new drug or biological product designated for priority review in an effort to facilitate
the  review.  Additionally,  a  product  may  be  eligible  for  accelerated  approval.  Drug  or  biological  products  studied  for  their  safety  and  effectiveness  in  treating
serious or life-threatening illnesses and that provide meaningful therapeutic benefit over existing treatments may receive accelerated approval, which means that
they may be approved on the basis of adequate and well-controlled clinical studies establishing that the product has an effect on a surrogate endpoint that is
reasonably  likely  to  predict  a  clinical  benefit,  or  on  the  basis  of  an  effect  on  a  clinical  endpoint  other  than  survival  or  irreversible  morbidity.  As  a  condition  of
approval, the FDA may require that a sponsor of a drug or biological product receiving accelerated approval perform adequate and well-controlled post-marketing
clinical studies. In addition, the FDA currently requires as a condition for accelerated approval the pre-approval of promotional materials, which could adversely
impact the timing of the commercial launch of the product. Fast Track designation, Breakthrough Therapy designation, priority review and accelerated approval
do not change the standards for approval but may expedite the development or approval process.

Regenerative Medicine Advanced Therapies (RMAT) Designation

The FDA has established a Regenerative Medicine Advanced Therapy (RMAT) designation as part of its implementation of the 21st Century Cures Act,
or Cures Act. The RMAT designation program is intended to fulfill the Cures Act requirement that the FDA facilitate an efficient development program for, and
expedite  review  of,  any  drug  that  meets  the  following  criteria:  (1)  it  qualifies  as  a  RMAT,  which  is  defined  as  a  cell  therapy,  therapeutic  tissue  engineering
product, human cell and tissue product, or any combination product using such therapies or products, with limited exceptions; (2) it is intended to treat, modify,
reverse, or cure a serious or life-threatening disease or condition; and (3) preliminary clinical evidence indicates that the drug has the potential to address unmet
medical needs for such a disease or condition. Like breakthrough therapy designation, RMAT designation provides potential benefits that include more frequent
meetings  with  FDA  to  discuss  the  development  plan  for  the  product  candidate,  and  eligibility  for  rolling  review  and  priority  review.  Products  granted  RMAT
designation  may  also  be  eligible  for  accelerated  approval  on  the  basis  of  a  surrogate  or  intermediate  endpoint  reasonably  likely  to  predict  long-term  clinical
benefit,  or  reliance  upon  data  obtained  from  a  meaningful  number  of  sites,  including  through  expansion  to  additional  sites.  RMAT-designated  products  that
receive  accelerated  approval  may,  as  appropriate,  fulfill  their  post-approval  requirements  through  the  submission  of  clinical  evidence,  clinical  studies,  patient
registries, or other sources of real world evidence (such as electronic health records); through the collection of larger confirmatory data sets; or via post-approval
monitoring of all patients treated with such therapy prior to approval of the therapy.

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Rare Pediatric Disease Priority Review Voucher

The  FDA  generally  defines  a  “rare  pediatric  disease”  as  a  serious  or  life-threatening  disease  that  affects  fewer  than  200,000  individuals  in  the  U.S.
primarily under the age of 18 years old. Under the FDA's Rare Pediatric Disease Priority Review Voucher (PRV) program, upon the approval of an application for
a product for the treatment of a rare pediatric disease, the sponsor of such application is eligible for a Rare Pediatric Disease Priority Review Voucher. Currently,
the Priority Review Voucher can be used to obtain priority review for any subsequent application and may be sold or transferred an unlimited number of times.
Under the Cures Act, Congress extended the PRV program for rare pediatric diseases through 2020. A drug designated as a drug for a rare pediatric disease by
September 30, 2020, and approved by September 30, 2022, may receive a voucher.

Post -Approval Requirements

Oftentimes,  even  after  a  drug  has  been  approved  by  the  FDA  for  sale,  the  FDA  may  require  that  certain  post-approval  requirements  be  satisfied,
including  the  conduct  of  additional  clinical  studies.  If  such  post-approval  requirements  are  not  satisfied,  the  FDA  may  withdraw  its  approval  of  the  drug.  In
addition,  holders  of  an  approved  NDA  or  BLA  are  required  to  report  certain  adverse  reactions  to  the  FDA,  comply  with  certain  requirements  concerning
advertising and promotional labeling for their products, and continue to have quality control and manufacturing procedures conform to cGMP after approval. The
FDA periodically inspects the sponsor’s records related to safety reporting and/or manufacturing facilities; this latter effort includes assessment of compliance
with  cGMP.  Accordingly,  manufacturers  must  continue  to  expend  time,  money,  and  effort  in  the  area  of  production  and  quality  control  to  maintain  cGMP
compliance.

Pricing, Coverage and Reimbursement

Sales of pharmaceutical products depend, in part, on the extent to which the costs of products are covered and paid for by third-party payors, such as
government health programs, commercial insurance, and managed healthcare organizations. Third-party payors may limit coverage to specific products on an
approved list or formulary, which might not include all of the FDA-approved products for a particular indication. Also, third-party payors may refuse to include a
particular branded drug on their formularies or otherwise restrict patient access to a branded drug when a less costly generic equivalent or another alternative is
available. Third-party payors are increasingly challenging the prices charged for medical products and services. Additionally, the containment of healthcare costs
has become a priority of federal and state governments, and the prices of drugs have been a focus in this effort. The U.S. government, state legislatures and
foreign  governments  have  shown  significant  interest  in  implementing  cost-containment  programs,  including  price  controls,  restrictions  on  reimbursement  and
requirements for substitution of generic products. The current U.S. administration has indicated support for possible new measures to regulate drug pricing.

For example, the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Affordability Reconciliation Act of 2010,
collectively referred to as the ACA, enacted in March 2010, has had a significant impact on the health care industry by, for example, expanding coverage for the
uninsured and seeking to contain overall healthcare costs. With regard to pharmaceutical products, among other things, the ACA contains provisions that may
reduce the profitability of drug products such as expanding and increasing industry rebates for drugs covered under Medicaid programs and making changes to
the coverage requirements under the Medicare Part D program. Recently, the current U.S. administration and U.S. Congress have expressed a desire to modify,
repeal, or otherwise invalidate all, or certain provisions of, the ACA, which has contributed to the uncertainty of the ongoing implementation and impact of the
ACA  and  also  underscores  the  potential  for  additional  health  care  reform  going  forward.  For  example,  the  newly  enacted  federal  income  tax  law  includes  a
provision  repealing,  effective  January  1,  2019,  the  tax-based  shared  responsibility  payment  imposed  by  the  ACA  on  certain  individuals  who  fail  to  maintain
qualifying health coverage for all or part of a year that is commonly referred to as the “individual mandate.” Congress may consider other legislation that would
alter other aspects of the ACA. There is still uncertainty with respect to the impact the current U.S. administration and the U.S. Congress may have, if any, and
any changes will likely take time to unfold.

Further other legislative changes have been proposed and adopted since the ACA was enacted. For example, in August 2011, President Obama signed
into  law  the  Budget  Control  Act  of  2011,  which,  among  other  things,  created  the  Joint  Select  Committee  on  Deficit  Reduction  to  recommend  to  Congress
proposals in spending reductions. The Joint Select Committee on Deficit Reduction did not achieve a targeted deficit reduction of at least $1.2 trillion for fiscal
years  2012  through  2021,  triggering  the  legislation’s  automatic  reduction  to  several  government  programs.  This  includes  aggregate  reductions  to  Medicare
payments  to  providers  of  up  to  2%  per  fiscal  year,  which  went  into  effect  beginning  on  April  1,  2013  and  will  stay  in  effect  through  2027  unless  additional
Congressional  action  is  taken.  In  addition,  on  February  9,  2018,  Congress  passed  the  Bipartisan  Budget  Act  that  made  a  number  of  healthcare  reforms.  For
example, the law changes the discounts manufacturers are required to apply to their drugs under the Coverage Gap Discount Program from 50% to 70% of the
negotiated price starting in 2019. In addition, the law increases civil and criminal penalties for fraud and abuse laws, including, for example, criminal fines for
violations of the Anti-Kickback Statute increase from $25,000 to $100,000 and corresponding prison sentences also increase from no more than five years to no
more than ten years.

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There has also been heightened governmental scrutiny recently over the manner in which drug manufacturers set prices for their marketed products,
which have resulted in several Congressional inquiries and proposed bills designed to, among other things, bring more transparency to product pricing, review
the  relationship  between  pricing  and  manufacturer  patient  programs,  and  reform  government  program  reimbursement  methodologies  for  drug  products.
Individual  states  in  the  United  States  have  also  become  increasingly  aggressive  in  passing  legislation  and  implementing  regulations  designed  to  control
pharmaceutical  and  biological  product  pricing,  including  price  or  patient  reimbursement  constraints,  discounts,  restrictions  on  certain  product  access  and
marketing  cost  disclosure  and  transparency  measures.  For  example,  in  September  2017,  the  California  State  Assembly  approved  SB17  which  requires
pharmaceutical companies to notify health insurers and government health plans at least 60 days before any scheduled increases in the prices of their products
if they exceed 16% over a two-year period, and further requiring pharmaceutical companies to explain the reasons for such increase.

In  addition,  in  some  non-U.S.  jurisdictions,  the  proposed  pricing  for  a  product  candidate  must  be  approved  before  it  may  be  lawfully  marketed.  The
requirements  governing  drug  pricing  vary  widely  from  country  to  country.  For  example,  the  EU  provides  options  for  its  member  states  to  restrict  the  range  of
medicinal products for which their national health insurance systems provide reimbursement and to control the prices of medicinal products for human use. A
member  state  may  approve  a  specific  price  for  the  medicinal  product  or  it  may  instead  adopt  a  system  of  direct  or  indirect  controls  on  the  profitability  of  the
company  placing  the  medicinal  product  on  the  market.  There  can  be  no  assurance  that  any  country  that  has  price  controls  or  reimbursement  limitations  for
pharmaceutical  products  will  allow  favorable  reimbursement  and  pricing  arrangements  for  any  of  our  product  candidates.  Historically,  product  candidates
launched in the EU do not follow price structures of the U.S. and generally tend to have price structures that are significantly lower.

Other Healthcare Fraud and Abuse Laws

In  the  U.S.,  our  activities  are  potentially  subject  to  regulation  by  various  federal,  state  and  local  authorities  in  addition  to  the  FDA,  including,  but  not
limited to, the Centers for Medicare and Medicaid Services, or CMS, other divisions of the U.S. Department of Health and Human Services (such as the Office of
Inspector General and the Health Resources and Service Administration), the U.S. Department of Justice, or the DOJ, and individual U.S. Attorney offices within
the DOJ, and state and local governments. For example, sales, marketing and scientific/educational grant programs may have to comply with the anti-fraud and
abuse provisions of the Social Security Act, the false claims laws, the privacy and security provisions of the Health Insurance Portability and Accountability Act,
or HIPAA, and similar state laws, each as amended, as applicable.

The federal Anti-Kickback Statute prohibits, among other things, any person or entity from knowingly and willfully offering, paying, soliciting or receiving
any  remuneration,  directly  or  indirectly,  overtly  or  covertly,  in  cash  or  in  kind,  to  induce  or  in  return  for  purchasing,  leasing,  ordering  or  arranging  for  the
purchase,  lease  or  order  of  any  item  or  service  reimbursable,  in  whole  or  in  part,  under  Medicare,  Medicaid  or  other  federal  healthcare  programs.  The  term
remuneration  has  been  interpreted  broadly  to  include  anything  of  value.  The  Anti-Kickback  Statute  has  been  interpreted  to  apply  to  arrangements  between
therapeutic product manufacturers on one hand and prescribers, purchasers, and formulary managers on the other. There are a number of statutory exceptions
and regulatory safe harbors protecting some common activities from prosecution. The exceptions and safe harbors are drawn narrowly and practices that involve
remuneration  that  may  be  alleged  to  be  intended  to  induce  prescribing,  purchasing  or  recommending  may  be  subject  to  scrutiny  if  they  do  not  qualify  for  an
exception  or  safe  harbor.  Failure  to  meet  all  of  the  requirements  of  a  particular  applicable  statutory  exception  or  regulatory  safe  harbor  does  not  make  the
conduct per se illegal under the Anti-Kickback Statute. Instead, the legality of the arrangement will be evaluated on a case-by-case basis based on a cumulative
review of all of its facts and circumstances. Additionally, the intent standard under the Anti-Kickback Statute was amended by the ACA to a stricter standard such
that a person or entity no longer needs to have actual knowledge of the statute or specific intent to violate it in order to have committed a violation. In addition,
the ACA codified case law 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 False Claims Act, or FCA.

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The federal false claims and civil monetary penalty laws, including the FCA, which imposes significant penalties and can be enforced by private citizens
through civil qui tam actions, prohibit any person or entity from, among other things, knowingly presenting, or causing to be presented, a false or fraudulent claim
for payment to, or approval by, the federal healthcare programs, including Medicare and Medicaid, 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.  For  instance,  historically,  pharmaceutical  and  other  healthcare  companies  have  been  prosecuted  under  these  laws  for
allegedly providing free product to customers with the expectation that the customers would bill federal programs for the product. Other companies have been
prosecuted  for  causing  false  claims  to  be  submitted  because  of  the  companies’  marketing  of  the  product  for  unapproved,  off-label,  and  thus  generally  non-
reimbursable, uses.

HIPAA created additional federal criminal statutes that prohibit, among other things, knowingly and willfully executing, or attempting to execute, a scheme
to defraud or to obtain, by means of false or fraudulent pretenses, representations or promises, any money or property owned by, or under the control or custody
of, any healthcare benefit program, including private third-party payors, willfully obstructing a criminal investigation of a healthcare offense, and knowingly and
willfully  falsifying,  concealing  or  covering  up  by  trick,  scheme  or  device,  a  material  fact  or  making  any  materially  false,  fictitious  or  fraudulent  statement  in
connection with the delivery of or payment for healthcare benefits, items or services. Like the Anti-Kickback Statute, the ACA amended the intent standard for
certain healthcare fraud statutes under HIPAA such that a person or entity no longer needs to have actual knowledge of the statute or specific intent to violate it
in order to have committed a violation.

Many  states  have  similar,  and  typically  more  prohibitive,  fraud  and  abuse  statutes  or  regulations  that  apply  to  items  and  services  reimbursed  under
Medicaid and other state programs, or, in several states, apply regardless of the payor. Additionally, to the extent that our product candidates may in the future
be sold in a foreign country, we may be subject to similar foreign laws.

We may be subject to data privacy and security regulations by both the federal government and the states in which we conduct our business. HIPAA, as
amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act,  or  HITECH,  and  its  implementing  regulations,  imposes  requirements
relating to the privacy, security and transmission of individually identifiable health information. Among other things, HITECH makes HIPAA’s privacy and security
standards directly applicable to business associates, independent contractors, or agents of covered entities that receive or obtain protected health information in
connection with providing a service on behalf of a covered entity. HITECH also created four new tiers of civil monetary penalties, amended HIPAA to make civil
and criminal penalties directly applicable to business associates, and gave state attorneys general new authority to file civil actions for damages or injunctions in
federal courts to enforce HIPAA and seek attorneys’ fees and costs associated with pursuing federal civil actions. In addition, many state laws govern the privacy
and security of health information in specified circumstances, many of which differ from each other in significant ways, are often not pre-empted by HIPAA, and
may  have  a  more  prohibitive  effect  than  HIPAA,  thus  complicating  compliance  efforts.  For  example,  the  California  Consumer  Privacy  Act  of  2018,  or  CCPA,
which takes effect on January 1, 2020, gives California residents expanded rights to access and require deletion of their personal information, opt out of certain
personal information sharing, and receive detailed information about how their personal information is used. In addition, the CCPA authorizes private lawsuits to
recover statutory damages for certain data breaches. While it exempts some data regulated by HIPAA and certain clinical trials data, the CCPA may increase
our compliance costs and potential liability with respect to other personal information we collect about California residents.

We expect our product, after approval, may be eligible for coverage under Medicare, the federal health care program that provides health care benefits
to  the  aged  and  disabled,  and  covers  outpatient  services  and  supplies,  including  certain  pharmaceutical  products,  that  are  medically  necessary  to  treat  a
beneficiary’s health condition. In addition, the product may be covered and reimbursed under other government programs, such as Medicaid and the 340B Drug
Pricing Program. The Medicaid Drug Rebate Program requires pharmaceutical manufacturers to enter into and have in effect a national rebate agreement with
the  Secretary  of  the  Department  of  Health  and  Human  Services  as  a  condition  for  states  to  receive  federal  matching  funds  for  the  manufacturer’s  outpatient
drugs furnished to Medicaid patients. Under the 340B Drug Pricing Program, the manufacturer must extend discounts to entities that participate in the program.
As part of the requirements to participate in certain government programs, many pharmaceutical manufacturers must calculate and report certain price reporting
metrics  to  the  government,  such  as  average  manufacturer  price,  or  AMP,  and  best  price.  Penalties  may  apply  in  some  cases  when  such  metrics  are  not
submitted accurately and timely.

Additionally, the federal Physician Payments Sunshine Act, or the Sunshine Act, within the ACA, and its implementing regulations, require that certain
manufacturers of drugs, devices, biological and medical supplies for which payment is available under Medicare, Medicaid or the Children’s Health Insurance
Program (with certain exceptions) report annually to CMS information related to certain payments or other transfers of value made or distributed to physicians
and teaching hospitals, or to entities or individuals at the request of, or designated on behalf of, the physicians and teaching hospitals and to report annually
certain  ownership  and  investment  interests  held  by  physicians  and  their  immediate  family  members.  Failure  to  report  accurately  could  result  in  penalties.  In
addition, many states also govern the reporting of payments or other transfers of value, many of which differ from each other in significant ways, are often not
pre-empted, and may have a more prohibitive effect than the Sunshine Act, thus further complicating compliance efforts.

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New Legislation and Regulations

From  time  to  time,  legislation  is  drafted,  introduced  and  passed  in  Congress  that  could  significantly  change  the  statutory  provisions  governing  the
testing, approval, manufacturing and marketing of products regulated by the FDA. In addition to new legislation, FDA regulations and policies are often revised or
interpreted by the agency in ways that may significantly affect our business and our products. It is impossible to predict whether further legislative changes will
be enacted or whether FDA regulations, guidance, policies or interpretations will be changed or what the effect of such changes, if any, may be.

Corporate Information

Our corporate headquarters are located at 8840 Wilshire Blvd., 2nd Floor, Beverly Hills, California 90211. Our telephone number is (310) 358-3200 and
our  internet  address  is www.capricor.com.  The  information  on,  or  accessible  through,  our  website  is  not  part  of  this  Annual  Report  on  Form  10-K.  We  have
included our website address in this Annual Report on Form 10-K solely as an inactive textual reference.

Employees

Currently, we have 18 full-time employees and four part-time employees. None of our employees are covered by a collective bargaining agreement. We
believe  that  our  relations  with  our  employees  are  satisfactory.  We  have  also  retained  several  consultants  to  perform  various  operational  and  administrative
functions. Certain officers of Capricor are also serving as officers of the Company.

Description of Property

We  do  not  own  any  real  property.  Our  principal  offices  are  located  at  8840  Wilshire  Blvd.,  2nd  Floor,  Beverly  Hills,  California  90211.  Capricor  leases
space for its corporate offices from The Bubble Real Estate Company, LLC pursuant to a lease that was originally effective for a two-year period beginning July
1, 2013 with an option to extend the lease for an additional twelve months. The lease was amended several times since it was originally executed, in each case
extending the term of the lease. On January 11, 2019, Capricor entered into a Fourth Lease Amendment with The Bubble Real Estate Company, LLC. Under
the terms of the Fourth Lease Amendment, the lease term extension commenced on January 1, 2019 and will end on December 31, 2019 with a base rent of
$25,867 per month.

The Facilities Lease which Capricor entered into with CSMC is for a term of three years commencing June 1, 2014 and replaced the month-to-month
lease  that  was  previously  in  effect  between  CSMC  and  Capricor.  On  August  10,  2017,  the  Company  and  CSMC  entered  into  the  First  Amendment  to  the
Facilities Lease effective August 1, 2017, or the First Amendment, pursuant to which the term of the Facilities Lease was extended for an additional 12-month
period, and the Company was granted an option to further extend the term for an additional 12-month period thereafter through July 31, 2019. Under the First
Amendment, the total monthly rent increased from approximately $19,350 to $19,756. In addition, pursuant to the First Amendment, the premises covered by the
Facilities Lease now also include the manufacturing facility currently being utilized by Capricor. In lieu of further increasing the monthly rental payment set forth
in  the  First  Amendment,  the  Company  has  also  agreed  to  provide  doses  of  CAP-1002  for  use  in  CSMC’s  clinical  trials  for  a  negotiated  amount  of  monetary
compensation. On September 7, 2018, Capricor entered into a Second Amendment to the CSMC Facilities Lease pursuant to which Capricor was granted two
consecutive  1-year  options  to  extend  the  term  of  the  Facilities  Lease  through  July  31,  2021.  We  are  planning  to  enter  into  a  Third  Amendment  to  the  CSMC
Facilities Lease reducing the square footage of the leased premises, which would result in a rent reduction of approximately $4,000 per month. The premises
leased from CSMC are located at 8700 Beverly Blvd., Los Angeles, California 90048.

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ITEM 1A. RISK FACTORS

Investment in our common stock involves significant risk. You should carefully consider the information described in the following risk factors, together
with the other information appearing elsewhere in this Annual Report on Form 10-K, before making an investment decision regarding our common stock. If any of
the events or circumstances described in these risks actually occur, our business, financial condition, results of operations and future growth prospects would
likely be materially and adversely affected. In these circumstances, the market price of our common stock could decline, and you may lose all or a part of your
investment in our common stock. Moreover, the risks described below are not the only ones that we face.

Risks Related to Our Business

We  need  substantial  additional  funding  before  we  can  complete  the  development  of  our  product  candidates.  If  we  are  unable  to  obtain  such
additional  capital,  we  will  be  forced  to  delay,  reduce  or  eliminate  our  product  development  and  clinical  programs  and  may  not  have  the  capital
required to otherwise operate our business.

Developing  biopharmaceutical  products,  including  conducting  pre-clinical  studies  and  clinical  trials  and  establishing  manufacturing  capabilities,  is
expensive. As of December 31, 2018, we had cash and cash resources, including marketable securities and restricted cash, totaling approximately $7.5 million.
We have not generated any revenues from the commercial sale of products. We will not be able to generate any product revenues until, and only if, we receive
approval to sell our drug candidates from the FDA or other regulatory authorities.

From inception, we have financed our operations through public and private sales of our equity and debt securities, grants from the National Institutes of
Health,  or  NIH,  and  the  Department  of  Defense,  or  DoD,  and  a  loan  commitment  and  grant  award  from  the  California  Institute  for  Regenerative  Medicine,  or
CIRM. In December 2013 we also entered into a collaboration agreement with Janssen Biotech, Inc., or Janssen, which provided funding for the development of
our cell manufacturing program, including CAP-1002. As we have not generated any revenue from commercial sales to date and we do not expect to generate
revenue for several years, if ever, we will need to raise substantial additional capital in order to fund our general corporate activities and to fund our research and
development, including our ongoing clinical trials and plans for new clinical trials and product development.

Recently, we implemented certain cost cutting measures including a reduction in the size of our workforce in order to conserve cash resources. Based
on our available cash resources, we do not have sufficient cash on hand to support current operations for at least the next twelve months from the date of filing
this Report on Form 10-K. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Other than our cash on hand and the
funds expected to be received from our supplying product for clinical trials sponsored by CSMC and the DoD grant award which fund ongoing pre-clinical work,
we currently have no commitments or arrangements for any additional financing to fund the research and clinical development of CAP-1002 or CAP-2003.

We  may  seek  to  raise  additional  funds  through  various  potential  sources,  such  as  equity  and  debt  financings,  or  through  strategic  collaborations  and
license agreements. We can give no assurances that we will be able to secure such additional sources of funds to support our operations or, if such funds are
available  to  us,  that  such  additional  financing  will  be  sufficient  to  meet  our  needs.  Moreover,  to  the  extent  that  we  raise  additional  funds  by  issuing  equity
securities, our stockholders may experience additional significant dilution, and debt financing, if available, may involve restrictive covenants. To the extent that
we  raise  additional  funds  through  collaboration  and  licensing  arrangements,  it  may  be  necessary  to  relinquish  some  rights  to  our  technologies  or  our  product
candidates, or grant licenses on terms that may not be favorable to us.

Given our capital constraints, we need to prioritize spending on our clinical and pre-clinical programs. If we are unable to raise sufficient funds to support
our current and planned operations, we may elect to discontinue certain of our ongoing activities or programs. For example, we have suspended enrollment in
our HOPE-2 trial until we are able to secure additional funding. Our inability to raise additional funds could also prevent us from taking advantage of opportunities
to pursue promising new or existing programs in the future.

Our  forecasts  regarding  our  beliefs  in  the  sufficiency  of  our  financial  resources  to  support  our  current  and  planned  operations  are  forward-looking
statements  and  involve  significant  risks  and  uncertainties,  and  actual  results  could  vary  as  a  result  of  a  number  of  factors,  including  the  factors  discussed
elsewhere in this “Risk Factors” section. We have based these estimates on assumptions that may prove to be wrong, and we could utilize our available capital
resources sooner than we currently expect. Our future funding requirements will depend on many factors, including, but not limited to:

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the scope, rate of progress, cost and results of our research and development activities, especially our HOPE-2 clinical trial, the HOPE-OLE, and
our ongoing exosomes program;
the availability of funding from government programs including CIRM, the NIH, and DoD;  
the costs of developing adequate manufacturing processes and facilities;
the costs associated with and timing of regulatory approval;
the costs of filing, prosecuting, defending and enforcing any patent claims and other intellectual property rights;
the costs and risks involved in conducting clinical trials and manufacturing operations internationally;
the effect of competing technological and market developments;
the terms and timing of any collaboration, licensing or other arrangements that we may establish;
the cost and timing of completion of clinical and commercial-scale outsourced manufacturing activities; and
the costs of establishing sales, marketing and distribution capabilities for any product candidates for which we may receive regulatory approval.

We and our auditors have substantial doubt about our ability to continue as a going concern, which may hinder our ability to obtain further financing.

Our recurring losses from operations raise substantial doubt about our ability to continue as a going concern. As a result, our independent registered
public accounting firm included an explanatory paragraph in its report on our financial statements for the year ended December 31, 2018 with respect to this
uncertainty. Our 2018 financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets
or the amounts and classification of liabilities that may result from the outcome of this uncertainty. Our ability to continue as a going concern will require us to
obtain additional funding. If we are unable to raise capital when needed or on acceptable terms, we would be forced to delay, reduce or eliminate our research
and development programs, and our stockholders could lose all, or a significant portion, of their investment in us.

We  have  a  history  of  net  losses,  and  we  expect  losses  to  continue  for  the  foreseeable  future.  In  addition,  a  number  of  factors  may  cause  our
operating results to fluctuate on a quarterly and annual basis, which may make it difficult to predict our future performance.

We  have  a  history  of  net  losses,  expect  to  continue  to  incur  substantial  net  losses  for  the  foreseeable  future,  and  may  never  achieve  or  maintain
profitability. Our operations to date have been primarily limited to organizing and staffing our company, developing our technology, and undertaking pre-clinical
studies and clinical trials of our product candidates. We have not yet obtained regulatory approval for any of our product candidates. Specifically, our financial
condition and operating results have varied significantly in the past and will continue to fluctuate from quarter-to-quarter and year-to-year in the future due to a
variety of factors, many of which are beyond our control. Factors relating to our business that may contribute to these fluctuations include the following factors: 

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our need for substantial additional capital to fund our trials and development programs;
delays in the commencement, enrollment, and timing of clinical testing;
the success of our DMD program through all stages of clinical development;
the viability of CAP-1002 as a potential product candidate for the treatment of DMD and the success of all stages of its clinical development;
the viability of CAP-2003 as a potential product candidate and the success of all stages of its pre-clinical and clinical development;
any delays in regulatory review and approval of our product candidates in clinical development;
our ability to receive regulatory approval or commercialize our product candidates, within and outside the United States;
potential  side  effects  of  our  current  or  future  products  and  product  candidates  that  could  delay  or  prevent  commercialization  or  cause  an
approved treatment drug to be taken off the market;
regulatory difficulties relating to products that are in development or which may receive regulatory approval;
market acceptance of our product candidates;

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our  ability  to  establish  an  effective  sales  and  marketing  infrastructure  once  our  products  are  commercialized  or  to  establish  partnerships  with
other companies who have greater sales and marketing capabilities;
our ability to establish or maintain collaborations, licensing or other arrangements;
our ability and third parties’ abilities to obtain and protect intellectual property rights;
competition from existing products or new products that may emerge;
guidelines and recommendations of therapies published by various organizations;
the ability of patients to obtain coverage of, or sufficient reimbursement for, our products;
our ability to maintain adequate insurance policies;
our  ability  to  successfully  manufacture  our  product  candidates  in  sufficient  quantities  and  on  a  timely  basis  to  meet  clinical  trial  and  potential
commercial demand;
our dependency on third parties to formulate and manufacture our product candidates;
our ability to maintain our current manufacturing facility, including our ability to achieve and maintain current Good Manufacturing Practices, or
cGMP, certification, and to secure other facilities as determined to be necessary;
costs related to and outcomes of potential intellectual property litigation;
compliance with obligations under intellectual property licenses with third parties;
our ability to seek and obtain regulatory approvals for our product candidates;
our ability to implement additional internal systems and infrastructure;
our ability to adequately support future growth;
our ability to attract and retain key personnel to manage our business effectively; and
the  ability  of  members  of  our  senior  management  who  have  limited  experience  in  managing  a  public  company  to  manage  our  business  and
operations.

The Company’s technology is not yet proven and each of our product candidates is in an early stage of development.

Each  of  the  Company’s  two  active  product  candidates,  CAP-1002  and  CAP-2003,  is  in  an  early  stage  of  development  and  requires  extensive  clinical
testing  before  it  may  be  approved  by  the  FDA,  or  another  regulatory  authority  in  a  jurisdiction  outside  the  United  States,  which  could  take  several  years  to
complete, if ever. The effectiveness of the Company’s technology has not been definitively proven in completed human clinical trials or pre-clinical studies. The
Company’s  failure  to  establish  the  efficacy  of  its  technology  would  have  a  material  adverse  effect  on  the  Company.  We  cannot  predict  with  any  certainty  the
results of such clinical testing, including the results of our HOPE-2 and HOPE-OLE trials. Additionally, we cannot predict with any certainty if, or when, we might
commence any additional clinical trials of our product candidates, or whether our current trials will yield sufficient data to permit us to proceed with additional
clinical  development  and  ultimately  submit  an  application  for  regulatory  approval  of  our  product  candidates  in  the  United  States  or  abroad,  or  whether  such
applications will be accepted by the appropriate regulatory agencies. We are also unable to predict whether our pre-clinical studies of our exosomes product will
result in a viable clinical development program.

We may not be able to manage our growth .

Should  we  achieve  our  near-term  milestones,  of  which  no  assurance  can  be  given,  our  long-term  viability  will  depend  upon  the  expansion  of  our
operations  and  the  effective  management  of  our  growth,  which  will  place  a  significant  strain  on  our  management  and  on  our  administrative,  operational  and
financial resources, especially if we expand our business and operations internationally. To manage this growth, we may need to expand our facilities, augment
our  operational,  financial  and  management  systems  and  hire  and  train  additional  qualified  personnel.  If  we  are  unable  to  manage  our  growth  effectively,  our
business would be harmed.

Business  disruptions  such  as  natural  disasters  could  seriously  harm  our  future  revenues  and  financial  condition  and  increase  our  costs  and
expenses.

Our corporate headquarters and manufacturing facilities are located in the greater Los Angeles, California area, a region known for seismic activity, as
well as being susceptible to drought and fires. A significant natural disaster, such as an earthquake, flood or fire, occurring at our headquarters or manufacturing
facilities, or at the facilities of any third-party manufacturer or vendor, could have a material adverse effect on our business, financial condition and results of
operations.  In  addition,  terrorist  acts  or  acts  of  war  targeted  at  the  United  States,  and  specifically  the  Los  Angeles,  California  region,  could  cause  damage  or
disruption  to  us,  our  employees,  facilities,  contractors  and  collaborators,  which  could  have  a  material  adverse  effect  on  our  business,  financial  condition  and
results of operations.

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A breakdown or breach of our information technology systems could subject us to liability or interrupt the operation of our business.

We are increasingly dependent upon information technology systems and data, especially if we expand our clinical trials and therefore our databases of
patient  information.  Our  computer  systems  are  potentially  vulnerable  to  breakdown,  malicious  intrusion  and  random  attack.  Likewise,  data  privacy  or  security
breaches by individuals authorized to access our information technology systems or others may pose a risk that sensitive data, including intellectual property,
trade secrets or personal information belonging to us, our patients, customers or other business partners, may be exposed to unauthorized persons or to the
public.  Cyber-attacks  are  increasing  in  their  frequency,  sophistication  and  intensity.  While  we  continue  to  build  and  improve  our  information  systems  and
infrastructure and believe we have taken appropriate security measures to minimize these risks to our data and information technology systems, there can be no
assurance that our efforts will prevent breakdowns or breaches in our systems that could adversely affect our business.

 Our internal computer systems, or those used by our CROs or other contractors or consultants, may fail or suffer security breaches.

We utilize and rely on services of third parties to perform services in connection with our clinical trials, which services involve the collection, use, storage
and  analysis  of  personal  health  information.  While  we  receive  assurances  from  these  vendors  that  their  services  are  compliant  with  the  Health  Insurance
Portability and Accountability Act, or HIPAA, and other applicable privacy laws, there can be no assurance that such third parties will comply with applicable laws
or regulations. Non-compliance by such vendors may result in liability for us which would have a material adverse effect on our business, financial conditions and
results of operations.

Despite the implementation of security measures, our internal computer systems and those of our current and future CROs and other contractors and
consultants  are  vulnerable  to  damage  from  computer  viruses  and  unauthorized  access.  While  we  have  not  experienced  any  such  material  system  failure  or
security  breach  to  date,  if  such  an  event  were  to  occur  and  cause  interruptions  in  our  operations,  it  could  result  in  a  material  disruption  of  our  development
programs and our business operations. For example, the loss of clinical trial data from completed or future clinical trials could result in delays in our regulatory
approval efforts and significantly increase our costs to recover or reproduce the data. To the extent that any disruption or security breach were to result in a loss
of,  or  damage  to,  our  data  or  applications,  or  inappropriate  disclosure  of  confidential  or  proprietary  information,  we  could  incur  liability  and  the  further
development and commercialization of our product candidates could be delayed.

Risks Related to Clinical and Commercialization Activities

Our  product  candidates  will  require  substantial  time  and  resources  in  order  to  be  developed,  and  there  is  no  guarantee  that  we  will  develop  them
successfully.

We  have  not  completed  the  development  of  any  product  candidates  and  may  not  have  products  to  sell  commercially  for  several  years,  if  at  all.  Our
product candidates will require substantial additional research and development time and expense, as well as extensive clinical trials and perhaps additional pre-
clinical testing, prior to commercialization, which may never occur. There can be no assurance that product candidates will be developed successfully, perform in
the manner anticipated, or be commercially viable. For example, due to budgetary constraints, we have suspended enrollment in our HOPE-2 trial until we are
able to secure additional funding and have completed our planned interim analysis. We have also closed several sites that were originally part of the trial.

We may not be able to file INDs to commence additional clinical trials on the timelines we expect, and even if we are able to do so, the FDA may not
permit us to proceed.

We hope to file additional investigational new drug applications, or INDs, over the next several years. However, the timing of our filing of these INDs is
primarily  dependent  on  receiving  further  data  from  our  pre-clinical  studies,  and  our  timing  of  filing  on  all  product  candidates  is  subject  to  further  research.
Additionally, our submission of INDs is contingent upon having sufficient financial resources to prepare and complete the application.

We cannot be sure that submission of an IND will result in the FDA allowing further clinical trials to begin, or that, once begun, issues will not arise that
result in the suspension or termination of such clinical trials. Any IND we submit could be denied by the FDA or the FDA could place any future investigation of
ours on clinical hold until we provide additional information, either before or after clinical trials are initiated. Additionally, even if such regulatory authorities agree
with the design and implementation of the clinical trials set forth in an IND or clinical trial application, we cannot guarantee that such regulatory authorities will
not  change  their  requirements  in  the  future.  Unfavorable  future  trial  results  or  other  factors,  such  as  insufficient  capital  to  continue  development  of  a  product
candidate or program, could also cause us to voluntarily withdraw an effective IND.

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The Company has limited experience in conducting clinical trials, which are complex and subject to strict regulatory oversight.

The  Company  has  limited  human  clinical  trial  experience  with  respect  to  its  product  candidates.  The  clinical  testing  process  is  governed  by  stringent
regulation and is highly complex, costly, time-consuming, and uncertain as to outcome, and pharmaceutical products and products used in the regeneration of
tissue may invite particularly close scrutiny and requirements from the FDA and other regulatory bodies. Our failure or the failure of our collaborators to conduct
human clinical trials successfully or our failure to capitalize on the results of human clinical trials for our product candidates would have a material adverse effect
on  the  Company.  If  our  clinical  trials  of  our  product  candidates  or  future  product  candidates  do  not  sufficiently  enroll  or  produce  results  necessary  to  support
regulatory approval in the United States or elsewhere, or if they show undesirable side effects, we will be unable to commercialize these product candidates.

To  receive  regulatory  approval  for  the  commercial  sale  of  our  product  candidates,  we  must  conduct  adequate  and  well-controlled  clinical  trials  to
demonstrate efficacy and safety in humans. Clinical failure can occur at any stage of the testing. Our clinical trials may produce negative or inconclusive results,
and we may decide, or regulators may require us, to conduct additional clinical and/or non-clinical testing. Further, the contemplated reduction in the number of
patients in the HOPE-2 trial may impact the statistical power of the trial and we can provide no assurances that such changes will produce data that is sufficient
for regulatory approval. In addition, the results of our clinical trials may show that our product candidates are ineffective or may cause undesirable side effects,
which could interrupt, delay or halt clinical trials, resulting in the denial of regulatory approval by the FDA and other regulatory authorities. In addition, negative,
delayed or inconclusive results may result in:

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the withdrawal of clinical trial participants;
the termination of clinical trial sites or entire trial programs;
costly litigation arising out of the trials;
substantial monetary awards to patients or other claimants;
impairment of our business reputation;
loss of revenues; and
the inability to commercialize our product candidates.

Delays  in  the  commencement,  enrollment,  and  completion  of  clinical  testing  could  result  in  increased  costs  to  us  and  delay  or  limit  our  ability  to
obtain regulatory approval for our product candidates.

Delays in the commencement, enrollment or completion of clinical testing could significantly affect our product development costs. A clinical trial may be
suspended or terminated by the Company, the FDA, or other regulatory authorities due to a number of factors. The commencement and completion of clinical
trials require us to identify and maintain a sufficient number of trial sites, many of which may already be engaged in other clinical trial programs for the same
indication as our product candidates. We may be required to withdraw from a clinical trial as a result of changing standards of care, or we may become ineligible
to participate in clinical studies. We do not know whether planned clinical trials will begin on time or be completed on schedule, if at all. The commencement,
enrollment and completion of clinical trials can be delayed for a number of reasons, including, but not limited to, delays related to:

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findings in pre-clinical studies;
reaching agreements on acceptable terms with prospective clinical research organizations, or CROs, vendors and trial sites, the terms of which
can be subject to extensive negotiation and may vary significantly among different CROs, vendors and trial sites;
obtaining regulatory clearance to commence a clinical trial;
complying with conditions imposed by a regulatory authority regarding the scope or term of a clinical trial, or being required to conduct additional
trials before moving on to the next phase of trials;
obtaining institutional review board, or IRB, approval to conduct a clinical trial at numerous prospective sites;

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recruiting and enrolling patients to participate in clinical trials for a variety of reasons, including the size of the patient population, nature of trial
protocol,  meeting  the  enrollment  criteria  for  our  studies,  screening  failures,  the  inability  of  the  sites  to  conduct  trial  procedures  properly,  the
inability of the sites to devote their resources to the trial, the availability of approved effective treatments for the relevant disease and competition
from other clinical trial programs for similar indications;
retaining  patients  who  have  initiated  their  participation  in  a  clinical  trial  but  may  be  prone  to  withdraw  due  to  the  treatment  protocol,  lack  of
efficacy, personal issues, or side effects from the therapy, or who are lost to further follow-up;
manufacturing sufficient quantities of a product candidate for use in clinical trials on a timely basis;
complying with design protocols of any applicable special protocol assessment we receive from the FDA;
severe or unexpected drug-related side effects experienced by patients in a clinical trial;
collecting, analyzing and reporting final data from the clinical trials;
breaches  in  quality  of  manufacturing  runs  that  compromise  all  or  some  of  the  doses  made;  positive  results  in  FDA-required  viral  testing;
karyotypic abnormalities in our cell product; or contamination in our manufacturing facilities, all of which events would necessitate disposal of all
cells made from that source;
availability of materials provided by third parties necessary to manufacture our product candidates;
availability of adequate amounts of acceptable tissue for preparation of master cell banks for our products;
requirements to conduct additional trials and studies, and increased expenses associated with the services of the Company’s CROs and other
third parties; and
meeting logistical requirements for the delivery of investigational product.

If we are required to conduct additional clinical trials or other testing of our product candidates beyond those that we currently contemplate, we or our
development partners, if any, may be delayed in obtaining, or may not be able to obtain or maintain, clinical or marketing approval for these product candidates.
We may not be able to obtain approval for indications that are as broad as intended, or we may be able to obtain approval only for indications that are entirely
different from those indications for which we sought approval.

Changes  in  regulatory  requirements  and  guidance  may  occur,  and  we  may  need  to  amend  clinical  trial  protocols  to  reflect  these  changes  with
appropriate regulatory authorities. Amendments may require us to resubmit our clinical trial protocols to IRBs for re-examination, which may impact the costs,
timing, or successful completion of a clinical trial. If we experience delays in the completion of, or if we terminate, our clinical trials, the commercial prospects for
our product candidates will be harmed, and our ability to generate product revenues will be delayed or will not be realized. In addition, many of the factors that
cause,  or  lead  to,  a  delay  in  the  commencement  or  completion  of  clinical  trials  may  also  ultimately  lead  to  the  denial  of  regulatory  approval  of  a  product
candidate. Even if we are able to ultimately commercialize our product candidates, other therapies for the same or similar indications may have been introduced
to the market and already established a competitive advantage. Any delays in obtaining regulatory approvals may:

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delay commercialization of, and our ability to derive product revenues from, our product candidates;
impose costly procedures on us; or
diminish any competitive advantages that we may otherwise enjoy.

Our  success  depends  upon  the  viability  of  our  product  candidates  and  we  cannot  be  certain  any  of  them  will  receive  regulatory  approval  to  be
commercialized.

We  will  need  FDA  approval  to  market  and  sell  any  of  our  product  candidates  in  the  United  States  and  approvals  from  FDA-equivalent  regulatory
authorities  in  foreign  jurisdictions  to  commercialize  our  product  candidates  in  those  jurisdictions.  In  order  to  obtain  FDA  approval  of  any  of  our  product
candidates, we must submit to the FDA a new drug application, or NDA, or a biologics license application, or BLA, demonstrating that the product candidate is
safe for humans and effective for its intended use. This demonstration requires significant research and animal tests, which are referred to as pre-clinical studies,
as well as human tests, which are referred to as clinical trials. Satisfaction of the FDA’s regulatory requirements typically takes many years, depends upon the
type,  complexity,  and  novelty  of  the  product  candidate,  and  requires  substantial  resources  for  research,  development,  testing  and  manufacturing.  We  cannot
predict whether our research and clinical approaches will result in drugs that the FDA considers safe for humans and effective for indicated uses. The FDA has
substantial discretion in the drug approval process and may require us to conduct additional pre-clinical and clinical testing or to perform post-marketing studies.
The approval process may also be delayed by changes in government regulation, future legislation, administrative action or changes in FDA policy that occur
prior to or during our regulatory review.

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Even if we comply with all FDA requests, the FDA may ultimately reject one or more of our NDAs or BLAs, as applicable. We cannot be sure that we will
ever obtain regulatory clearance for our product candidates. Failure to obtain FDA approval of any of our product candidates will reduce our number of potentially
salable products and, therefore, corresponding product revenues, and will have a material and adverse impact on our business.

As the results of earlier pre-clinical studies or clinical trials are not necessarily predictive of future results, any product candidate we advance into
clinical trials may not have favorable results in later clinical trials or receive regulatory approval.

Even if our pre-clinical studies and clinical trials are completed as planned, including our HOPE-2 and HOPE-OLE clinical trials, we cannot be certain
that their results will support the claims of our product candidates. Positive results in pre-clinical testing and early clinical trials do not ensure that results from
later clinical trials will also be positive, and we cannot be sure that the results of later clinical trials will replicate the results of prior clinical trials and pre-clinical
testing.  A  number  of  companies  in  the  pharmaceutical  industry,  including  those  with  greater  resources  and  experience,  have  suffered  significant  setbacks  in
Phase II or Phase III clinical trials, even after seeing promising results in earlier clinical trials.

Our  clinical  trial  process  may  fail  to  demonstrate  that  our  product  candidates  are  safe  for  humans  and  effective  for  indicated  uses.  This  failure  would
cause us to abandon a product candidate and may delay development of other product candidates. Any delay in, or termination of, our clinical trials will delay or
cause  us  to  refrain  from  the  filing  of  our  NDAs  and/or  BLAs  with  the  FDA  and,  ultimately,  our  ability  to  commercialize  our  product  candidates  and  generate
product revenues. In addition, our clinical trials to date involve small patient populations. Because of the small sample size, the results of these clinical trials may
not be indicative of future results.

Despite the results reported in earlier clinical trials for our product candidates, we do not know whether any Phase II, Phase III or other clinical trials we

may conduct will demonstrate adequate efficacy and safety to result in regulatory approval to market our product candidates.

The FDA has granted orphan drug status and a Regenerative Medicine Advanced Therapy (RMAT) designation to CAP-1002 for the treatment of DMD,
but we may be unable to maintain or receive the benefits associated with orphan drug status, including market exclusivity, or an RMAT designation.

Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biologic intended to treat a rare disease or condition or for which there
is no reasonable expectation that the cost of developing and making available in the United States a drug or biologic for a disease or condition will be recovered
from sales in the United States for that drug or biologic. If a biological product that has orphan drug designation subsequently receives the first FDA approval for
the  disease  for  which  it  has  such  designation,  the  product  is  entitled  to  orphan  product  exclusivity,  which  means  that  the  FDA  may  not  approve  any  other
applications,  including  a  full  Biologics  License  Application,  or  BLA,  to  market  the  same  biologic  for  the  same  indication  for  seven  years,  except  in  limited
circumstances, such as a showing of clinical superiority to the product with orphan drug exclusivity.

We have received orphan drug status for CAP-1002 for the treatment of DMD, but exclusive marketing rights in the United States may be limited if we
seek approval for an indication broader than the orphan designated indication and may be lost if the FDA later determines that the request for designation was
materially  defective  or  if  we  are  unable  to  assure  the  availability  of  sufficient  quantities  of  the  product  to  meet  the  needs  of  patients  with  the  rare  disease  or
condition.  Even  though  we  have  obtained  orphan  drug  designation  for  CAP-1002  for  a  select  indication,  we  may  be  unable  to  seek  or  obtain  orphan  drug
designation for our future product candidates and we may not be the first to obtain marketing approval for any particular orphan indication.

We have also obtained an RMAT designation for CAP-1002 for the treatment of DMD. The RMAT designation program is intended to fulfill the Cures Act
requirement that the FDA facilitate an efficient development program for, and expedite review of, any drug that meets the following criteria: (1) it qualifies as a
RMAT,  which  is  defined  as  a  cell  therapy,  therapeutic  tissue  engineering  product,  human  cell  and  tissue  product,  or  any  combination  product  using  such
therapies  or  products,  with  limited  exceptions;  (2)  it  is  intended  to  treat,  modify,  reverse,  or  cure  a  serious  or  life-threatening  disease  or  condition;  and  (3)
preliminary clinical evidence indicates that the drug has the potential to address unmet medical needs for such a disease or condition. Like breakthrough therapy
designation,  RMAT  designation  provides  potential  benefits  that  include  more  frequent  meetings  with  FDA  to  discuss  the  development  plan  for  the  product
candidate, and eligibility for rolling review and priority review. Products granted RMAT designation may also be eligible for accelerated approval on the basis of a
surrogate  or  intermediate  endpoint  reasonably  likely  to  predict  long-term  clinical  benefit,  or  reliance  upon  data  obtained  from  a  meaningful  number  of  sites,
including  through  expansion  to  additional  sites.  RMAT  designation  does  not  change  the  standards  for  product  approval,  and  there  is  no  assurance  that  such
designation will result in expedited review or approval or that the approved indication will not be narrower than the indication covered by the RMAT designation.
Additionally, RMAT designation can be revoked if the criteria for eligibility cease to be met as clinical data emerges.

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Even  if  we  were  to  obtain  approval  for  CAP-1002  with  the  rare  pediatric  disease  designation,  the  Rare  Pediatric  Disease  Priority  Review  Voucher
Program may no longer be in effect at the time of such approval.

CAP-1002 has received rare pediatric disease designation from the FDA for the treatment of DMD. The FDA generally defines a "rare pediatric disease"
as a serious or life-threatening disease that affects fewer than 200,000 individuals in the U.S. primarily under the age of 18 years old. Under the FDA's Rare
Pediatric  Disease  Priority  Review  Voucher  program,  upon  the  approval  of  a  NDA  or  BLA  for  the  treatment  of  a  rare  pediatric  disease,  the  sponsor  of  such
application would be eligible for a Rare Pediatric Disease Priority Review Voucher that can be used to obtain priority review for a subsequent NDA or BLA. The
Priority  Review  Voucher  may  be  sold  or  transferred  an  unlimited  number  of  times.  Congress  has  extended  the  Priority  Review  Voucher  Program  until
September  30,  2020.  This  program  has  been  subject  to  criticism,  including  by  the  FDA,  and  it  is  possible  that  even  if  we  obtain  approval  for  CAP-1002  and
qualify for such a Priority Review Voucher, the program may no longer be in effect at the time of approval.

Certain  of  our  product  candidates  may  require  companion  diagnostics  in  certain  indications.  Failure  to  successfully  develop,  validate  and  obtain
regulatory  clearance  or  approval  for  such  tests  could  harm  our  product  development  strategy  or  prevent  us  from  realizing  the  full  commercial
potential of our product candidates.

Certain of our product candidates may require companion diagnostics to identify appropriate patients for those product candidates in certain indications.
Companion  diagnostics  are  subject  to  regulation  by  the  FDA  and  comparable  foreign  regulatory  authorities  as  a  medical  device  and  may  require  separate
regulatory  authorization  prior  to  commercialization.  We  may  rely  on  third  parties  for  the  design,  development,  testing  and  manufacturing  of  these  companion
diagnostics, the application for and receipt of any required regulatory authorization, and the commercial supply of these companion diagnostics. If these parties
are  unable  to  successfully  develop  companion  diagnostics  for  these  product  candidates,  or  experience  delays  in  doing  so,  the  development  of  our  product
candidates may be adversely affected and we may not be able to obtain marketing authorization for these product candidates. Furthermore, our ability to market
and  sell,  as  well  as  the  commercial  success,  of  any  of  our  product  candidates  that  require  a  companion  diagnostic  will  be  tied  to,  and  dependent  upon,  the
receipt  of  required  regulatory  authorization  and  the  continued  ability  of  such  third  parties  to  make  the  companion  diagnostic  commercially  available  on
reasonable  terms  in  the  relevant  geographies.  Any  failure  to  develop,  validate,  obtain  and  maintain  marketing  authorization  for  a  companion  diagnostic  and
supply such companion diagnostic will harm our business, results of operations and financial condition.

Providing product for use in third party trials poses risks to our product candidates.

In addition to manufacturing CAP-1002 for its own clinical trials, Capricor has agreed to provide CAP-1002 for investigational purposes in two clinical
trials sponsored by CSMC. The first trial is known as “Regression of Fibrosis and Reversal of Diastolic Dysfunction in HFpEF Patients Treated with Allogeneic
CDCs.” The second trial is known as “Pulmonary Arterial Hypertension treated with Cardiosphere-derived Allogeneic Stem Cells.” In both studies, Capricor is
providing the necessary number of doses and will receive a negotiated amount of monetary compensation therefor.

Providing product for clinical trials sponsored by third parties poses significant risks for the Company as we will not have control over the conduct of the
trial  even  though  we  have  used  our  reasonable  best  efforts  to  ensure  that  the  investigative  sites  are  contractually  bound  to  follow  the  protocol  and  other
procedures established by Capricor. Additionally, even though the investigative sites have experience in conducting clinical trials, any adverse event that may
occur during the trial may have a negative impact on our efforts to obtain regulatory approval for our product. There are no assurances that the clinical trial sites
will  perform  the  studies  in  accordance  with  the  protocol,  the  manuals  provided  by  Capricor  or  the  sponsor’s  instructions,  or  otherwise  act  in  accordance  with
applicable law. There is no assurance that if research injuries are sustained, any insurance carrier will compensate Capricor for any liabilities or other losses
sustained by Capricor arising out of these injuries.

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Our products face a risk of failure due to adverse immunological reactions.

A potential risk of an allogeneic therapy such as that being tested by the Company with CAP-1002 is that patients might develop an immune response to
the cells being infused. Such an immune response may induce adverse clinical effects which would impact the safety and efficacy of the Company’s products
and the success of our trials. Additionally, if research subjects have pre-existing antibodies or other immune sensitization to our cells, our cells and the therapy
could potentially be rendered ineffective which could have a negative impact on the regulatory pathway for our product as well as the viability for other potential
indications. After a patient in the HOPE-2 trial had a serious adverse event in the form of anaphylaxis, we put a voluntary hold on dosing in December 2018 to
develop  a  plan  to  manage  potential  allergic  reactions.  The  investigation  suggests  that  the  patient  may  have  been  allergic  to  something  contained  in  the
investigational product, including an excipient, or inactive ingredient, in the formulation. To reduce the risk of future events, we initiated a pre-medication strategy
commonly used by physicians to prevent and treat allergic reactions. We cannot provide any assurances that this will not happen again in the HOPE-2 trial or
any  future  studies.  If  these  or  other  reactions  continue  to  occur,  it  could  have  a  material  adverse  impact  on  our  ability  to  receive  approval  of  our  product
candidates, and could result in substantial delays, increased costs and potentially termination of the trial.

Our business faces significant government regulation, and there is no guarantee that our product candidates will receive regulatory approval.

Our  research  and  development  activities,  pre-clinical  studies,  anticipated  human  clinical  trials,  and  anticipated  manufacturing  and  marketing  of  our
potential  products  are  subject  to  extensive  regulation  by  the  FDA  and  other  regulatory  authorities  in  the  United  States,  as  well  as  by  regulatory  authorities  in
other  countries.  In  the  United  States,  our  product  candidates  are  subject  to  regulation  as  biological  products  or  as  combination  biological  products/medical
devices  under  the  Federal  Food,  Drug  and  Cosmetic  Act,  the  Public  Health  Service  Act  and  other  statutes,  and  as  further  provided  in  the  Code  of  Federal
Regulations.  Different  regulatory  requirements  may  apply  to  our  products  depending  on  how  they  are  categorized  by  the  FDA  under  these  laws.  These
regulations can be subject to substantial and significant interpretation, addition, amendment or revision by the FDA and by the legislative process. The FDA may
determine that we will need to undertake clinical trials beyond those currently planned. Furthermore, the FDA may determine that results of clinical trials do not
support approval for the product. Similar determinations may be encountered in foreign countries. The FDA will continue to monitor products in the market after
approval, if any, and may determine to withdraw its approval or otherwise seriously affect the marketing efforts for any such product. The same possibilities exist
for  trials  to  be  conducted  outside  of  the  United  States  that  are  subject  to  regulations  established  by  local  authorities  and  local  law.  Any  such  determinations
would delay or deny the introduction of our product candidates to the market and have a material adverse effect on our business, financial condition, and results
of operations.

Drug  manufacturers  are  subject  to  ongoing  periodic  unannounced  inspection  by  the  FDA,  the  Drug  Enforcement  Agency,  other  federal  agencies  and
corresponding  state  agencies  to  ensure  strict  compliance  with  good  manufacturing  practices,  and  other  government  regulations  and  corresponding  foreign
standards. We do not have control over third-party manufacturers’ compliance with these regulations and standards, nor can we guarantee that we will maintain
compliance with such regulations in regards to our own manufacturing processes. Other risks include:

·

·
·

·
·

regulatory  authorities  may  require  the  addition  of  labeling  statements,  specific  warnings,  a  contraindication,  or  field  alerts  to  physicians  and
pharmacies;
regulatory authorities may withdraw their approval of the IND or the product or require us to take our approved products off the market;
we may be required to change the way the product is manufactured or administered, and we may be required to conduct additional clinical trials
or change the labeling of our products;
we may have limitations on how we promote our products; and
we may be subject to litigation or product liability claims.

Even if our product candidates receive regulatory approval, we may still face future development and regulatory difficulties.

In  order  to  market  and  commercialize  any  product  candidate  outside  of  the  United  States,  we  must  establish  and  comply  with  numerous  and  varying
regulatory requirements of other countries regarding manufacturing, safety and efficacy. Approval procedures vary among countries and can involve additional
product testing and additional administrative review periods. The time required to obtain approval in other countries might differ from that required to obtain FDA
approval. The regulatory approval process in other countries may include all of the risks detailed above regarding FDA approval in the United States as well as
other  risks.  Regulatory  approval  in  one  country  does  not  ensure  regulatory  approval  in  another,  but  a  failure  or  delay  in  obtaining  regulatory  approval  in  one
country may have a negative effect on the regulatory approval process in others. Failure to obtain regulatory approval in other countries, or any delay or setback
in obtaining such approval, could have the same adverse effects detailed above regarding FDA approval in the United States. Such effects include the risks that
our product candidates may not be approved for all indications requested, which could limit the uses of our product candidates and have an adverse effect on
product  sales  and  potential  royalties,  and  that  such  approval  may  be  subject  to  limitations  on  the  indicated  uses  for  which  the  product  may  be  marketed  or
require costly, post-marketing follow-up studies.

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There are additional risks involved in conducting clinical trials internationally.

If  we  decide  to  expand  one  or  more  of  our  clinical  trials  to  investigative  sites  in  Europe  or  other  countries  outside  of  the  United  States,  we  will  have
additional regulatory requirements that we will have to meet in connection with our manufacturing, distribution, use of data and other matters. For example, if we
decide  to  conduct  our  trials  in  Europe,  we  will  have  to  either  move  our  manufacturing  facility  to  a  facility  located  in  Europe,  enter  into  an  agreement  with  a
European manufacturer to manufacture our product candidates for us or enter into an agreement with a domestic manufacturer who maintains an acceptable
cGMP facility. Any of those options would involve a significant monetary investment, would involve increased risk and may impact the progress of our clinical
trials and regulatory approvals.

To the extent we conduct business in the European Union, or EU, we will also have to comply with the EU General Data Protection Regulation, or the
GDPR, which was officially adopted in April 2016 and went into effect in May 2018. The GDPR introduces new data protection requirements in the EU, as well
as  substantial  fines  for  breaches  of  data  protection  rules.  The  GDPR  enhances  data  protection  obligations  for  processors  and  controllers  of  personal  data,
including,  for  example,  expanded  disclosures  about  how  personal  information  is  to  be  used,  limitations  on  retention  of  information,  mandatory  data  breach
notification  requirements  and  onerous  new  obligations  on  services  providers.  Non-compliance  with  the  GDPR  may  result  in  monetary  penalties  of  up  to  €20
million or 4% of worldwide revenue, whichever is higher. The GDPR and other changes in laws or regulations associated with the enhanced protection of certain
types of personal data, such as healthcare data or other sensitive information, could greatly increase our cost of providing our products and services or even
prevent us from offering certain services in jurisdictions in which we operate.

Additionally, the U.S. Foreign Corrupt Practices Act, or FCPA, prohibits U.S. corporations and their representatives from offering, promising, authorizing
or making payments to any foreign government official, government staff member, political party or political candidate in an attempt to obtain or retain business
abroad.  The  scope  of  the  FCPA  includes  interactions  with  certain  healthcare  professionals  in  many  countries.  Other  countries  have  enacted  similar  anti-
corruption laws and/or regulations. As we expand our business outside of the United States, ensuring compliance with the FCPA and the laws of other countries
will involve additional monetary and time commitments on behalf of the Company.

Even if our product candidates receive regulatory approval, we may still face future development and regulatory difficulties.

Even  if  U.S.  regulatory  approval  is  obtained,  the  FDA  may  still  impose  significant  restrictions  on  a  product’s  indicated  uses  or  marketing  or  impose
ongoing  requirements  for  potentially  costly  post-approval  studies.  If  any  of  our  products  were  granted  accelerated  approval,  the  FDA  could  require  post-
marketing  confirmatory  trials  to  verify  and  describe  the  anticipated  effect  on  irreversible  morbidity  or  mortality  or  other  clinical  benefit.  FDA  may  withdraw
approval of a drug or indication approved under the accelerated approval pathway if any of the following were to occur: a trial required to verify the predicted
clinical benefit of the product fails to verify such benefit; other evidence demonstrates that the product is not shown to be safe or effective under the conditions
of use; the applicant fails to conduct any required post-approval trial of the drug with due diligence; or the applicant disseminates false or misleading promotional
materials relating to the product. In addition, the FDA currently requires as a condition for accelerated approval the pre-approval of promotional materials, which
could adversely impact the timing of the commercial launch of the product.

Given the number of recent high-profile adverse safety events with certain drug products, the FDA may require, as a condition of approval, costly risk
management  programs,  which  may  include  safety  surveillance,  restricted  distribution  and  use,  patient  education,  enhanced  labeling,  special  packaging  or
labeling, expedited reporting of certain adverse events, pre-approval of promotional materials, and restrictions on direct-to-consumer advertising. Furthermore,
heightened  Congressional  scrutiny  on  the  adequacy  of  the  FDA’s  drug  approval  process  and  the  FDA’s  efforts  to  assure  the  safety  of  marketed  drugs  have
resulted  in  the  proposal  of  new  legislation  addressing  drug  safety  issues.  If  enacted,  any  new  legislation  could  result  in  delays  or  increased  costs  during  the
period of product development, clinical trials, and regulatory review and approval, as well as increased costs to assure compliance with any new post-approval
regulatory requirements. Any of these restrictions or requirements could force us to conduct costly studies or increase the time for us to become profitable. For
example,  any  labeling  approved  for  any  of  our  product  candidates  may  include  a  restriction  on  the  term  of  its  use,  or  it  may  not  include  one  or  more  of  our
intended indications.

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Our product candidates will also be subject to ongoing FDA requirements for the labeling, packaging, storage, advertising, promotion, record-keeping,
and submission of safety and other post-market information on the drug. New issues may arise during a product lifecycle that did not exist, or were unknown, at
the time of product approval, such as adverse events of unanticipated severity or frequency, or problems with the facility where the product is manufactured.
Since approved products, manufacturers, and manufacturers’ facilities are subject to continuous review and periodic inspections, these new issues post-approval
may result in voluntary actions by Capricor or may result in a regulatory agency imposing restrictions on that product or us, including requiring withdrawal of the
product  from  the  market  or  for  use  in  a  clinical  study.  If  our  product  candidates  fail  to  comply  with  applicable  regulatory  requirements,  such  as  good
manufacturing practices, a regulatory agency may:

·
·

·
·
·
·
·
·

issue warning letters;
require us to enter into a consent decree, which can include imposition of various fines, reimbursements for inspection costs, required due dates
for specific actions, and penalties for noncompliance;
impose other civil or criminal penalties;
suspend regulatory approval;
suspend any ongoing clinical trials;
refuse to approve pending applications or supplements to approved applications filed by us;
impose restrictions on operations, including costly new manufacturing requirements; or
seize or detain products or require a product recall.

If we or current or future collaborators, manufacturers, or service providers fail to comply with healthcare laws and regulations, we or they could be
subject to enforcement actions and substantial penalties, which could affect our ability to develop, market and sell our products and may harm our
reputation.

Although  we  do  not  currently  have  any  products  on  the  market,  if  our  therapeutic  candidates  or  clinical  trials  become  covered  by  federal  health  care
programs, we will be subject to additional healthcare statutory and regulatory requirements and enforcement by the federal, state and foreign governments of the
jurisdictions  in  which  we  conduct  our  business.  Healthcare  providers,  physicians  and  third-party  payors  play  a  primary  role  in  the  recommendation  and
prescription of any therapeutic candidates for which we obtain marketing approval. Our future arrangements with third party payors and customers may expose
us to broadly applicable fraud and abuse, transparency, and other healthcare laws and regulations that may constrain the business or financial arrangements
and relationships through which we market, sell and distribute our therapeutic candidates for which we obtain marketing approval. Restrictions under applicable
federal and state healthcare laws and regulations include, but are not limited to, the following:

·

·

·

the U.S. federal Anti-Kickback Statute, which prohibits, among other things, persons from soliciting, receiving, offering or providing remuneration,
directly  or  indirectly,  to  induce  either  the  referral  of  an  individual  for  a  healthcare  item  or  service,  or  the  purchasing  or  ordering  of  an  item  or
service, for which payment may be made, in whole or in part, under a federal healthcare program such as Medicare or Medicaid;
federal  civil  and  criminal  false  claims  laws  and  civil  monetary  penalty  laws,  such  as  the  U.S.  federal  FCA,  which  imposes  criminal  and  civil
penalties,  including  through  civil  whistleblower  or qui  tam  actions,  against,  individuals  or  entities  for  knowingly  presenting  or  causing  to  be
presented, to the federal government, claims for payment that are false or fraudulent or making a false statement to avoid, decrease or conceal
an obligation to pay money to the federal government. In addition, the government may assert that a claim including items and services resulting
from a violation of the federal Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the FCA;
HIPAA includes a fraud and abuse provision referred to as the HIPAA All-Payor Fraud Law, which imposes criminal and civil liability for executing
a scheme to defraud any healthcare benefit program, or knowingly and willfully falsifying, concealing or covering up a material fact or making
any materially false statement in connection with the delivery of or payment for healthcare benefits, items or services. 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  in  order  to  have
committed a violation;

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·

·

·

·

HIPAA,  as  amended  by  HITECH,  and  its  implementing  regulations,  which  impose  obligations  on  certain  covered  entity  healthcare  providers,
health plans, and healthcare clearinghouses as well as their business associates that perform certain services involving the use or disclosure of
individually  identifiable  health  information,  including  mandatory  contractual  terms,  with  respect  to  safeguarding,  the  privacy,  security,  and
transmission  of  individually  identifiable  health  information,  and  require  notification  to  affected  individuals  and  regulatory  authorities  of  certain
breaches of security of individually identifiable health information;
federal and state consumer protection and unfair competition laws, which broadly regulate marketplace activities and activities that potentially
harm consumers;
the  federal  Physician  Payment  Sunshine  Act  and  the  implementing  regulations,  also  referred  to  as  “Open  Payments,”  issued  under  the  ACA,
which  require  that  manufacturers  of  pharmaceutical  and  biological  drugs  reimbursable  under  Medicare,  Medicaid,  and  Children’s  Health
Insurance Programs report to the Department of Health and Human Services all consulting fees, travel reimbursements, research grants, and
other payments, transfers of value or gifts made to physicians and teaching hospitals with limited exceptions; and
analogous  state  laws  and  regulations,  such  as,  state  anti-kickback  and  false  claims  laws  potentially  applicable  to  sales  or  marketing
arrangements and claims involving healthcare items or services reimbursed by nongovernmental third party payors, including private insurers;
and some state laws require pharmaceutical companies to comply with the pharmaceutical industry’s voluntary compliance guidelines and the
relevant compliance guidance promulgated by the federal government in addition to requiring drug manufacturers to report information related to
payments to physicians and other healthcare providers or marketing expenditures, and state laws governing the privacy and security of health
information  in  certain  circumstances,  many  of  which  differ  from  each  other  in  significant  ways  and  often  are  not  preempted  by  HIPAA,  thus
complicating compliance efforts.

The scope and enforcement of each of these laws is uncertain and subject to rapid change in the current environment of healthcare reform, especially in
light of the lack of applicable precedent and regulations. Federal and state 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. Any such investigation or
settlement could increase our costs or otherwise have an adverse effect on our business.

Ensuring that our business arrangements with third-parties comply with applicable healthcare laws and regulations could involve substantial costs. If our
operations are found to be in violation of any such requirements, we may be subject to penalties, including civil or criminal penalties, monetary damages, the
curtailment  or  restructuring  of  our  operations,  or  exclusion  from  participation  in  government  contracting,  healthcare  reimbursement  or  other  government
programs, including Medicare and Medicaid, any of which could adversely affect our financial results. Although effective compliance programs can mitigate the
risk  of  investigation  and  prosecution  for  violations  of  these  laws,  these  risks  cannot  be  entirely  eliminated.  Any  action  against  us  for  an  alleged  or  suspected
violation could cause us to incur significant legal expenses and could divert our management’s attention from the operation of our business, even if our defense
is successful. In addition, achieving and sustaining compliance with applicable laws and regulations may be costly to us in terms of money, time and resources.

Any  drugs  we  develop  may  become  subject  to  unfavorable  pricing  regulations,  third  party  coverage  and  reimbursement  practices  or  healthcare
reform initiatives, thereby harming our business.

The  regulations  that  govern  marketing  approvals,  pricing,  coverage  and  reimbursement  for  new  drugs  vary  widely  from  country  to  country.  Some
countries require approval of the sale price of a drug before it can be marketed. In many countries, the pricing review period begins after marketing or product
licensing approval is granted. In some foreign markets, prescription pharmaceutical pricing remains subject to continuing governmental control even after initial
approval  is  granted.  Although  we  intend  to  monitor  these  regulations,  our  programs  are  currently  in  earlier  stages  of  development  and  we  will  not  be  able  to
assess the impact of price regulations for a number of years. As a result, we might obtain regulatory approval for a product in a particular country, but then be
subject to price regulations that delay our commercial launch of the product and negatively impact the revenues we are able to generate from the sale of the
product in that country.

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Our ability to commercialize any products successfully also will depend in part on the extent to which coverage and reimbursement for these products
and related treatments will be available from government health administration authorities, private health insurers and other organizations. However, there may
be  significant  delays  in  obtaining  coverage  for  newly-approved  drugs.  Moreover,  eligibility  for  coverage  does  not  necessarily  signify  that  a  drug  will  be
reimbursed in all cases or at a rate that covers our costs, including research, development, manufacture, sale and distribution costs. Also, interim payments for
new drugs, if applicable, may be insufficient to cover our costs and may not be made permanent. Thus, even if we succeed in bringing one or more products to
the  market,  these  products  may  not  be  considered  medically  necessary  or  cost-effective,  and  the  amount  reimbursed  for  any  products  may  be  insufficient  to
allow us to sell our products on a competitive basis. Because our programs are in earlier stages of development, we are unable at this time to determine their
cost effectiveness, or the likely level or method of reimbursement. In addition, obtaining coverage and reimbursement approval of a product from a government or
other third-party payor is a time-consuming and costly process that could require us to provide to each payor supporting scientific, clinical and cost-effectiveness
data for the use of our product on a payor-by-payor basis, with no assurance that coverage and adequate reimbursement will be obtained. A payor’s decision to
provide coverage for a product does not imply that an adequate reimbursement rate will be approved. Further, one payor’s determination to provide coverage for
a product does not assure that other payors will also provide coverage for the product. Adequate third-party reimbursement may not be available to enable us to
maintain price levels sufficient to realize an appropriate return on our investment in product development. If reimbursement is not available or is available only at
limited levels, we may not be able to successfully commercialize any product candidate that we successfully develop.

Increasingly,  the  third-party  payors  who  reimburse  patients  or  healthcare  providers,  such  as  government  and  private  insurance  plans,  are  seeking
greater upfront discounts, additional rebates and other concessions to reduce the prices for pharmaceutical products. If the price we are able to charge for any
products we develop, or the reimbursement provided for such products, is inadequate in light of our development and other costs, our return on investment could
be adversely affected.

We  currently  expect  that  certain  drugs  we  develop  may  need  to  be  administered  under  the  supervision  of  a  physician  on  an  outpatient  basis.  Under
currently  applicable  U.S.  law,  certain  drugs  that  are  not  usually  self-administered  (including  injectable  drugs)  may  be  eligible  for  coverage  under  Medicare
through Medicare Part B. Specifically, Medicare Part B coverage may be available for eligible beneficiaries when the following, among other requirements have
been satisfied:

·

·
·

·

the product is reasonable and necessary for the diagnosis or treatment of the illness or injury for which the product is administered according to
accepted standards of medical practice;
the product is typically furnished incident to a physician's services;
the indication for which the product will be used is included or approved for inclusion in certain Medicare-designated pharmaceutical compendia
(when used for an off-label use); and
the product has been approved by the FDA.

Average prices for drugs may be reduced by mandatory discounts or rebates required by government healthcare programs or private payors and by any
future relaxation of laws that presently restrict imports of drugs from countries where they may be sold at lower prices than in the U.S. Reimbursement rates
under Medicare Part B would depend in part on whether the newly approved product would be eligible for a unique billing code. Self-administered, outpatient
drugs are typically reimbursed under Medicare Part D, and drugs that are administered in an inpatient hospital setting are typically reimbursed under Medicare
Part A under a bundled payment. It is difficult for us to predict how Medicare coverage and reimbursement policies will be applied to our products in the future
and  coverage  and  reimbursement  under  different  federal  healthcare  programs  are  not  always  consistent.  Medicare  reimbursement  rates  may  also  reflect
budgetary constraints placed on the Medicare program.

Third  party  payors  often  rely  upon  Medicare  coverage  policies  and  payment  limitations  in  setting  their  own  reimbursement  rates.  These  coverage
policies and limitations may rely, in part, on compendia listings for approved therapeutics. Our inability to promptly obtain relevant compendia listings, coverage,
and adequate reimbursement from both government-funded and private payors for new drugs that we develop and for which we obtain regulatory approval could
have a material adverse effect on our operating results, our ability to raise capital needed to commercialize products and our financial condition.

We expect that these and other healthcare reform measures that may be adopted in the future, may result in more rigorous coverage criteria and lower
reimbursement, and in additional downward pressure on the price that we receive for any approved product. Any reduction in reimbursement from Medicare or
other  government-funded  programs  may  result  in  a  similar  reduction  in  payments  from  private  payors.  The  implementation  of  cost  containment  measures  or
other  healthcare  reforms  may  prevent  us  from  being  able  to  generate  revenue,  attain  profitability  or  commercialize  our  drugs,  once  marketing  approval  is
obtained.

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We believe that the efforts of governments and third-party payors to contain or reduce the cost of healthcare and legislative and regulatory proposals to
broaden the availability of healthcare will continue to affect the business and financial condition of pharmaceutical and biopharmaceutical companies. A number
of  legislative  and  regulatory  changes  in  the  healthcare  system  in  the  U.S.  and  other  major  healthcare  markets  have  been  proposed,  and  such  efforts  have
expanded substantially in recent years. These developments could, directly or indirectly, affect our ability to sell our products, if approved, at a favorable price.
For example, in the U.S., in 2010, the U.S. Congress passed the ACA, a sweeping law intended to broaden access to health insurance, reduce or constrain the
growth of health spending, enhance remedies against fraud and abuse, add new transparency requirements for the healthcare and health insurance industries,
impose  new  taxes  and  fees  on  the  healthcare  industry  and  impose  additional  policy  reforms.  Among  the  provisions  of  the  ACA  addressing  coverage  and
reimbursement of pharmaceutical products, of importance to our potential therapeutic candidates are the following:

·

·

·

·

·

increases  to  pharmaceutical  manufacturer  rebate  liability  under  the  Medicaid  Drug  Rebate  Program  due  to  an  increase  in  the  minimum  basic
Medicaid  rebate  on  most  branded  prescription  drugs  and  the  application  of  Medicaid  rebate  liability  to  drugs  used  in  risk-based  Medicaid
managed care plans;
the expansion of the 340B Drug Pricing Program to require discounts for “covered outpatient drugs” sold to certain children’s hospitals, critical
access hospitals, freestanding cancer hospitals, rural referral centers, and sole community hospitals;
requirements  imposed  on  pharmaceutical  companies  are  required  to  offer  discounts  on  brand-name  drugs  to  patients  who  fall  within  the
Medicare Part D coverage gap, commonly referred to as the “Donut Hole”;
requirements  imposed  on  pharmaceutical  companies  to  pay  an  annual  non-tax-deductible  fee  to  the  federal  government  based  on  each
company’s  market  share  of  prior  year  total  sales  of  branded  drugs  to  certain  federal  healthcare  programs,  such  as  Medicare,  Medicaid,
Department of Veterans Affairs and Department of Defense; and
for products classified as biologics, marketing approval for a follow-on biologic product may not become effective until 12 years after the date on
which the reference innovator biologic product was first licensed by the FDA, with a possible six-month extension for pediatric products. After
this exclusivity ends, it may be possible for biosimilar manufacturers to enter the market, which is likely to reduce the pricing for the innovator
product and could affect our profitability if our products are classified as biologics.

Recently, the current U.S. administration and U.S. Congress have expressed a desire to modify, repeal, or otherwise invalidate all or certain provisions
of the ACA, which contributes to the uncertainty of the ongoing implementation and impact of the ACA and also underscores the potential for additional health
care  reform  going  forward.  For  example,  a  recently  enacted  federal  income  tax  law effective  January  1,  2019  repealed  what  is  commonly  referred  to  as  the
“individual mandate,” a tax-based shared responsibility payment imposed by the ACA on certain individuals who fail to maintain qualifying health coverage.

Separately,  pursuant  to  the  health  reform  legislation  and  related  initiatives,  the  Centers  for  Medicare  and  Medicaid  Services,  or  CMS,  is  working  with
various healthcare providers to develop, refine, and implement Accountable Care Organizations, or ACOs, and other innovative models of care for Medicare and
Medicaid beneficiaries, including the Bundled Payments for Care Improvement Initiative, the Comprehensive Primary Care Initiative, the Duals Demonstration,
and  other  models.  The  continued  development  and  expansion  of  ACOs  and  other  innovative  models  of  care  will  have  an  uncertain  impact  on  any  future
reimbursement we may receive for approved therapeutics administered by these organizations.

The healthcare industry is heavily regulated in the U.S. at the federal, state, and local levels, and our failure to comply with applicable requirements
may subject us to penalties and negatively affect our financial condition.

As a biotechnology company, our operations, clinical trial activities and interactions with healthcare providers may be subject to extensive regulation in
the  U.S.,  particularly  if  we  receive  FDA  approval  for  any  of  our  products  in  the  future.  For  example,  if  we  receive  FDA  approval  for  a  product  for  which
reimbursement  is  available  under  a  federal  healthcare  program  (e.g.,  Medicare,  Medicaid),  it  would  be  subject  to  a  variety  of  federal  laws  and  regulations,
including  those  that  prohibit  the  filing  of  false  or  improper  claims  for  payment  by  federal  healthcare  programs  (e.g.,  the  federal  FCA),  prohibit  unlawful
inducements for the referral of business reimbursable by federal healthcare programs (e.g., the federal Anti-Kickback Statute), and require disclosure of certain
payments or other transfers of value made to U.S.-licensed physicians and teaching hospitals or other entities subject to the Open Payments regulations. We are
not able to predict how third parties will interpret these laws and apply applicable governmental guidance and may challenge our practices and activities under
one or more of these laws. If our past or present operations are found to be in violation of any of these laws, we could be subject to civil and criminal penalties,
which could hurt our business, our operations and financial condition.

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The federal Anti-Kickback Statute prohibits, among other things, any person or entity, from knowingly and willfully offering, paying, soliciting or receiving
any  remuneration,  directly  or  indirectly,  overtly  or  covertly,  in  cash  or  in  kind,  to  induce  or  in  return  for  purchasing,  leasing,  ordering  or  arranging  for  the
purchase, lease or order of any item or service reimbursable under Medicare, Medicaid or other federal healthcare programs. The term remuneration has been
interpreted broadly to include anything of value. The Anti-Kickback Statute has been interpreted to apply to arrangements between pharmaceutical manufacturers
on  one  hand  and  prescribers,  purchasers,  and  formulary  managers  on  the  other.  There  are  a  number  of  statutory  exceptions  and  regulatory  safe  harbors
protecting some common activities from prosecution. The exceptions and safe harbors are drawn narrowly and practices that involve remuneration that may be
alleged  to  be  intended  to  induce  prescribing,  purchasing  or  recommending  may  be  subject  to  scrutiny  if  they  do  not  qualify  for  an  exception  or  safe  harbor.
Failure to meet all of the requirements of a particular applicable statutory exception or regulatory safe harbor does not make the conduct per se illegal under the
Anti-Kickback  Statute.  Instead,  the  legality  of  the  arrangement  will  be  evaluated  on  a  case-by-case  basis  based  on  a  cumulative  review  of  all  of  its  facts  and
circumstances. Our practices may not in all cases meet all of the criteria for protection under a statutory exception or regulatory safe harbor.

Additionally, the intent standard under the Anti-Kickback Statute was amended by the ACA, to a stricter standard such that a person or entity no longer
needs to have actual knowledge of the statute or specific intent to violate it in order to have committed a violation. In addition, the ACA codified case law 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
FCA.

The civil monetary penalties statute imposes penalties against any person or entity that, among other things, is determined to have presented or caused
to be presented a claim to a federal healthcare program that the person knows or should know is for an item or service that was not provided as claimed or is
false or fraudulent.

Federal false claims and false statement laws, including the federal FCA, prohibit, among other things, any person or entity from knowingly presenting,
or  causing  to  be  presented,  a  false  or  fraudulent  claim  for  payment  to,  or  approval  by,  the  federal  healthcare  programs,  including  Medicare  and  Medicaid,  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.  For  instance,  historically,  pharmaceutical  and  other  healthcare
companies have been prosecuted under these laws for allegedly providing free product to customers with the expectation that the customers would bill federal
programs for the product. Other companies have been prosecuted for causing false claims to be submitted because of the companies’ marketing of the product
for unapproved, off-label, and thus generally non-reimbursable, uses.

HIPAA prohibits, among other offenses, knowingly and willfully executing a scheme to defraud any health care benefit program, including private payors,
or  falsifying,  concealing  or  covering  up  a  material  fact  or  making  any  materially  false,  fictitious  or  fraudulent  statement  in  connection  with  the  delivery  of  or
payment  for  items  or  services  under  a  health  care  benefit  program.  To  the  extent  that  we  act  as  a  business  associate  to  a  healthcare  provider  engaging  in
electronic transactions, we may also be subject to the privacy and security provisions of HIPAA, as amended by HITECH, which restricts the use and disclosure
of patient-identifiable health information, mandates the adoption of standards relating to the privacy and security of patient-identifiable health information, and
requires  the  reporting  of  certain  security  breaches  to  healthcare  provider  customers  with  respect  to  such  information.  Additionally,  many  states  have  enacted
similar laws that may impose more stringent requirements on entities like ours. Failure to comply with applicable laws and regulations could result in substantial
penalties and adversely affect our financial condition and results of operations.

Many  states  also  have  similar  fraud  and  abuse  statutes  or  regulations  that  apply  to  items  and  services  reimbursed  under  Medicaid  and  other  state
programs, or, in several states, apply regardless of the payor. Additionally, to the extent that our product is sold in a foreign country, we may be subject to similar
foreign laws.

Our products, once approved, may be eligible for coverage under Medicare and Medicaid, among other government healthcare programs. Accordingly,
we may be subject to a number of obligations based on their participation in these programs, such as a requirement to calculate and report certain price reporting
metrics  to  the  government,  such  as  average  sales  price  (ASP)  and  best  price.  Penalties  may  apply  in  some  cases  when  such  metrics  are  not  submitted
accurately and timely. Further, these prices for drugs may be reduced by mandatory discounts or rebates required by government healthcare programs or private
payors  and  by  any  future  relaxation  of  laws  that  presently  restrict  imports  of  drugs  from  countries  where  they  may  be  sold  at  lower  prices  than  in  the  United
States. It is difficult to predict how Medicare coverage and reimbursement policies will be applied to our products in the future and coverage and reimbursement
under  different  federal  healthcare  programs  are  not  always  consistent.  Medicare  reimbursement  rates  may  also  reflect  budgetary  constraints  placed  on  the
Medicare program.

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EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
In order to distribute products commercially, we must comply with state laws that require the registration of manufacturers and wholesale distributors of
drug and biological products in a state, including, in certain states, manufacturers and distributors who ship products into the state even if such manufacturers or
distributors  have  no  place  of  business  within  the  state.  Some  states  also  impose  requirements  on  manufacturers  and  distributors  to  establish  the  pedigree  of
product in the chain of distribution, including some states that require manufacturers and others to adopt new technology capable of tracking and tracing product
as it moves through the distribution chain. Several states have enacted legislation requiring pharmaceutical and biotechnology companies to establish marketing
compliance programs, file periodic reports with the state, make periodic public disclosures on sales, marketing, pricing, clinical trials and other activities, and/or
register  their  sales  representatives,  as  well  as  to  prohibit  pharmacies  and  other  healthcare  entities  from  providing  certain  physician  prescribing  data  to
pharmaceutical and biotechnology companies for use in sales and marketing, and to prohibit certain other sales and marketing practices. All of our activities are
potentially subject to federal and state consumer protection and unfair competition laws.

If our operations are found to be in violation of any of the federal and state healthcare laws described above or any other governmental regulations that
apply to us, we may be subject to penalties, including without limitation, civil, criminal and/or administrative penalties, damages, fines, disgorgement, exclusion
from  participation  in  government  programs,  such  as  Medicare  and  Medicaid,  injunctions,  private  “qui  tam”  actions  brought  by  individual  whistleblowers  in  the
name of the government, or refusal to allow us to enter into government contracts, contractual damages, reputational harm, administrative burdens, diminished
profits and future earnings, and the curtailment or restructuring of our operations, any of which could adversely affect our ability to operate our business and our
results of operations.

Our  risk  mitigation  measures  cannot  guarantee  that  we  effectively  manage  all  operational  risks  and  that  we  are  in  compliance  with  all  potentially
applicable U.S. federal and state regulations and all potentially applicable foreign regulations and/or other requirements.

The  development,  manufacturing,  distribution,  pricing,  sale,  marketing  and  reimbursement  of  our  product  candidates,  together  with  our  general
operations, are subject to extensive federal and state regulation in the United States and may be subject to extensive regulation in foreign countries. In addition,
our business is complex, involves significant operational risks and includes the use of third parties to conduct business. While we intend to implement numerous
risk mitigation measures to comply with such regulations in this complex operating environment, we cannot guarantee that we will be able to effectively mitigate
all operational risks. We cannot guarantee that we, our employees, our consultants, our contractors or other third parties are or will be in compliance with all
potentially  applicable  U.S.  federal  and  state  regulations  and/or  laws,  and  all  potentially  applicable  foreign  regulations  and/or  laws.  If  we  fail  to  adequately
mitigate our operational risks or if we or our agents fail to comply with any of those regulations or laws, a range of actions could result, including, but not limited
to,  the  termination  of  clinical  trials,  the  failure  to  approve  a  product  candidate,  restrictions  on  our  products  or  manufacturing  processes,  withdrawal  of  our
products  from  the  market,  significant  fines,  exclusion  from  government  healthcare  programs  or  other  sanctions  or  litigation.  Such  occurrences  could  have  a
material and adverse effect on our business and results of operations.

Our  employees  and  consultants  may  engage  in  misconduct  or  other  improper  activities,  including  noncompliance  with  regulatory  standards  and
requirements.

We are exposed to the risk of employee or consultant fraud or other misconduct. Misconduct by our employees or consultants could include intentional
failures to comply with FDA regulations, provide accurate information to the FDA, comply with manufacturing standards, comply with federal and state healthcare
fraud  and  abuse  laws  and  regulations,  report  financial  information  or  data  accurately  or  disclose  unauthorized  activities  to  us.  Employee  and  consultant
misconduct could involve the improper use of information obtained in the course of clinical trials, which could result in regulatory sanctions and serious harm to
our reputation. It is not always possible to identify and deter such misconduct, 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
be in compliance with such 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 have a material adverse effect on our business, financial condition and results of operations, and result in the imposition of significant
fines or other sanctions against us. 

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Our ability to obtain reimbursement or funding from the federal government may be impacted by possible reductions in federal spending.

U.S. federal government agencies currently face potentially significant spending reductions. The Bipartisan Budget Act of 2015 extended sequestration

for Medicare through fiscal year 2027.

The  U.S.  federal  budget  remains  in  flux,  which  could,  among  other  things,  cut  Medicare  payments  to  providers.  The  Medicare  program  is  frequently
mentioned as a target for spending cuts. The full impact on our business of any future cuts in Medicare or other programs is uncertain. In addition, we cannot
predict  any  impact  President  Trump's  administration  and  the  U.S.  Congress  may  have  on  the  federal  budget.  Following  the  most  recent  federal  elections,
Congress has again focused on reducing the cost of drugs and other medical treatments. If federal spending is reduced, anticipated budgetary shortfalls may
also impact the ability of relevant agencies, such as the FDA or the National Institutes of Health, to continue to function at current levels. Amounts allocated to
federal grants and contracts may be reduced or eliminated. These reductions may also impact the ability of relevant agencies to timely review and approve drug
research and development, manufacturing, and marketing activities, which may delay our ability to develop, market and sell any products we may develop.

We have limited manufacturing capability and may not be able to maintain our manufacturing licenses.

Risks Related to the Manufacturing of our Product Candidates

We presently maintain our laboratories, research and manufacturing facilities in leased premises at CSMC in Los Angeles, California. In that portion of
the leased premises where we manufacture CAP-1002 and plan to manufacture CAP-2003, we believe that we follow good manufacturing practices, but it is not
a cGMP approved facility. Capricor manufactured CAP-1002 in this facility for tour previous clinical studies as well as our HOPE-2 clinical trial and HOPE-OLE
trials. In addition to manufacturing CAP-1002 for its own clinical trials, Capricor has agreed to provide CAP-1002 for investigational purposes in two clinical trials
sponsored by CSMC.

Our plans to use this facility for future trials could change if we decide to expand any of our clinical trials to include international sites, such as in Europe
or  if  we  fail  to  meet  the  specifications  necessary  to  produce  our  product  in  a  qualified  manner.  Currently,  we  also  intend  to  utilize  our  premises  at  CSMC  to
develop and manufacture CAP-2003. Currently, our Facilities Lease is scheduled to expire on July 31, 2019. However, on September 7, 2018 we entered into
the Second Amendment to the Facilities Lease with CSMC pursuant to which we were given two consecutive 1-year options enabling us to extend the term of
our Facilities Lease to July 31, 2021. There can be no assurance that the Facilities Lease will be continued beyond July 31, 2021. If the Facilities Lease with
CSMC is terminated or expires, we would have to secure alternative facilities in which to operate our research and development activities and/or manufacture
our products, which would involve a significant monetary investment and would negatively impact the progress of our clinical trials and regulatory approvals. In
addition, we will have to establish a collaboration agreement with a third party or build out our own manufacturing facility for any commercial scale manufacturing
or a Phase III trial.

In November 2017, Capricor entered into a Master Services Agreement with WuXi AppTech, Inc., or WuXi, for the potential development, manufacturing
and testing of our CAP-1002 product candidate. The Agreement allowed us to begin our technology transfer process in anticipation of potential commercial scale
and/or  later  stage  clinical  trials.  We  completed  the  initial  stages  of  the  technology  transfer  process  and  subsequently  decided  to  terminate  the  agreement  to
conserve  resources.  Concurrently,  Capricor  is  internally  developing  additional  process  development  improvements  in  anticipation  of  commercial  scale  and/or
later stage clinical trials which may affect the timing of our technology transfer.

We  are  required  to  obtain  and  maintain  certain  licenses  in  connection  with  our  manufacturing  facilities  and  activities.  We  have  been  issued  a
Manufacturing  License  and  a  Tissue  Bank  License  from  the  State  of  California.  There  is  no  guarantee  that  any  licenses  issued  to  us  will  not  be  revoked  or
forfeited  by  operation  of  law  or  otherwise.  If  we  were  denied  any  required  license  or  if  any  of  our  licenses  were  to  be  revoked  or  forfeited,  we  would  suffer
significant harm. Additionally, if a serious adverse event in any of our clinical trials were to occur during the period in which any required license was not in place,
we could be exposed to additional liability if it were determined that the event was due to our fault and we had not secured the required license. Other states
may impose additional licensing requirements upon us which, until obtained, would limit our ability to conduct our trials in such states.

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We obtain the donor hearts from which our CDCs are manufactured from organ procurement organizations, or OPOs. There is no guarantee that the
OPOs which currently provide donor hearts to us will be able to continue to supply us with donor hearts in the future or, in that case, that an alternative OPO will
be  available  to  us.  If  those  OPOs  or  an  alternative  OPO  is  not  able  or  willing  to  supply  us  with  donor  hearts,  we  would  be  unable  to  produce  our  CDCs  or
exosomes  and  the  development  of  our  lead  product  candidates  would  be  significantly  impaired  and  possibly  terminated.  Additionally,  OPOs  are  subject  to
regulations of various government agencies. There is no guarantee that laws and regulations pursuant to which our OPOs provide donor hearts will not change,
making it more difficult or even impossible for the OPOs to continue to supply us with the hearts we need to produce our product.

We have no prior experience in manufacturing products for large clinical trials or commercial use.

Our  manufacturing  experience  has  been  limited  to  manufacturing  CAP-1002  for  the  ALLSTAR,  DYNAMIC  and  HOPE-Duchenne  clinical  trials,  the
ongoing CSMC trials and our current HOPE-2 and HOPE-OLE clinical trials. Our experience in the manufacturing of exosomes is even more limited. We have no
prior history or experience in manufacturing our allogeneic product or any other product for any other clinical use and no experience manufacturing any product
for  large  clinical  trials  or  commercial  use.  Our  product  candidates  have  not  previously  been  tested  in  any  large  trials  to  show  safety  or  efficacy,  nor  are  they
available for commercial use. We face risks of manufacturing failures and risks of making products that are not proven to be safe or effective.

We are subject to a number of manufacturing risks, any of which could substantially increase our costs and limit supply of our product candidates.

The  process  of  manufacturing  our  product  candidates  is  complex,  highly  regulated,  and  subject  to  several  risks.  For  example,  the  process  of
manufacturing our product candidates is extremely susceptible to product loss due to contamination, equipment failure or improper installation or operation of
equipment, or vendor or operator error. Even minor deviations from normal manufacturing processes for any of our product candidates could result in reduced
production  yields,  product  defects,  and  other  supply  disruptions.  If  microbial,  viral,  or  other  contaminations  are  discovered  in  our  product  candidates  or  in  the
manufacturing  facilities  in  which  our  product  candidates  are  made,  such  manufacturing  facilities  may  need  to  be  closed  for  an  extended  period  of  time  to
investigate  and  remedy  the  contamination.  In  addition,  the  manufacturing  facilities  in  which  our  product  candidates  are  made  could  be  adversely  affected  by
equipment failures, labor shortages, natural disasters, power failures and numerous other factors.

If  we  continue  with  the  development  of  CAP-1002,  we  may  need  to  rely  exclusively  on  third  parties  to  formulate  and  manufacture  this  product
candidate and provide us with the devices and other products necessary to administer such a product.

We have not established our own manufacturing facilities sufficient for the production of CAP-1002 for a Phase III trial or for commercial purposes. Also,
our resources and expertise to formulate or manufacture this product candidate are limited. If we were to conduct such a trial or reach the commercialization
stage, we may have to engage one or more manufacturers to manufacture, supply, store, and distribute drug supplies for such purposes. If CAP-1002 receives
FDA approval, we may need to rely on one or more third-party contractors to manufacture supplies of this drug candidate which may cause delays to our ability
to sell commercially. Our current and anticipated future reliance on a limited number of third-party manufacturers exposes us to the following risks:

·

·

·

·

·

We  may  be  unable  to  identify  manufacturers  needed  to  manufacture  our  product  candidates  on  acceptable  terms  or  at  all,  because  the
number  of  potential  manufacturers  is  limited,  and  subsequent  to  approval  of  an  NDA  or  BLA,  the  FDA  must  approve  any  replacement
contractor. This approval would require new testing and compliance inspections. In addition, a new manufacturer may have to be educated in,
or develop substantially equivalent processes for, production of our products or the devices after receipt of FDA approval, if any.
Our third-party manufacturers might be unable to formulate and manufacture our drugs in the volume and of the quality required to meet our
clinical and commercial needs, if any.
Our third-party manufacturers might be unable to manufacture or supply us with sufficient quantities of acceptable materials necessary for
the development or use of our product candidates.
Our future contract manufacturers may not perform as agreed or may not remain in the contract manufacturing business for the time required
to supply our clinical trials or to successfully produce, store, and distribute our products or the materials needed to manufacture or utilize our
product candidates.
Drug manufacturers are subject to ongoing periodic unannounced inspection by the FDA, the Drug Enforcement Agency, and corresponding
state agencies to ensure strict compliance with good manufacturing practices and other government regulations and corresponding foreign
standards. We do not have control over third-party manufacturers’ compliance with these regulations and standards.

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Each of these risks could delay our clinical trials, the approval, if any, of our product candidates by the FDA, or the commercialization of our product

candidates, or result in higher costs or deprive us of potential product revenues.

The third parties we use in the manufacturing process for our product candidates may fail to comply with cGMP regulations.

If we decide to transfer the manufacturing of our product candidates for future clinical trials or for commercial supply, our contract manufacturers will be
required to produce our drug products in compliance with cGMP. These contract manufacturers are subject to periodic unannounced inspections by the FDA and
corresponding  state  and  foreign  authorities  to  ensure  strict  compliance  with  cGMP  and  other  applicable  government  regulations  and  corresponding  foreign
requirements.  We  do  not  have  control  over  a  third-party  manufacturer’s  compliance  with  these  regulations  and  requirements.  In  addition,  changes  in  cGMP
could negatively impact the ability of our contract manufacturers to complete the manufacturing process of our product candidates in a compliant manner on the
schedule we require for clinical trials or for potential commercial use. The failure to achieve and maintain high quality compliance, including failure to detect or
control anticipated or unanticipated manufacturing errors, could result in patient injury or death or product recalls. Any difficulties or delays in our contractors’
manufacturing and supply of product candidates, or any failure of our contractors to maintain compliance with the applicable regulations and requirements could
increase our costs, make us postpone or cancel clinical trials, prevent or delay regulatory approvals by the FDA and corresponding state and foreign authorities,
prevent  the  import  and/or  export  of  our  products,  cause  us  to  lose  revenue,  result  in  the  termination  of  the  development  of  a  product  candidate,  or  have  our
product candidates recalled or withdrawn from use.

We may face uncertainty and difficulty in obtaining and enforcing our patents and other proprietary rights.

Risks Related to Our Intellectual Property

Our success will depend in large part on our ability to obtain, maintain, and defend patents on our product candidates, obtain licenses to use third-party
technologies, protect our trade secrets and operate without infringing the proprietary rights of others. Legal standards regarding the scope of claims and validity
of biotechnology patents are uncertain and evolving. There can be no assurance that our pending, in-licensed or owned patent applications will be approved, or
that  challenges  will  not  be  instituted  against  the  validity  or  enforceability  of  any  patent  licensed-in  or  owned  by  us.  Additionally,  we  have  entered  into  various
confidentiality agreements with employees and third parties. There is no assurance that such agreements will be honored by such parties or enforced in whole or
part by the courts. The cost of litigation to uphold the validity and prevent infringement of a patent is substantial. Furthermore, there can be no assurance that
others will not independently develop substantially equivalent technologies not covered by patents to which we have rights or obtain access to our know-how. In
addition,  the  laws  of  certain  countries  may  not  adequately  protect  our  intellectual  property.  Our  competitors  may  possess  or  obtain  patents  on  products  or
processes that are necessary or useful to the development, use, or manufacture of our product candidates.

There can also be no assurance that our proposed technology will not infringe upon patents or proprietary rights owned by others, with the result that
others may bring infringement claims against us and require us to license such proprietary rights, which may not be available on commercially reasonable terms,
if at all. Any such litigation, if instituted, could have a material adverse effect, potentially including monetary penalties, diversion of management resources, and
injunction against continued manufacture, use, or sale of certain products or processes.

Some of our technology has resulted, and will result, from research funded by agencies of the U.S. government and the State of California. As a result of
such  funding,  the  U.S.  government  and  the  State  of  California  have  certain  rights  in  the  technology  developed  with  the  funding.  These  rights  include  a  non-
exclusive, non-transferable, irrevocable, paid-up, worldwide license to practice or have practiced for or on behalf of the government such inventions. In addition,
in certain circumstances, the government has the right to “march in” and require us to grant third parties licenses to such technology, such as if we fail to take
effective steps to achieve practical application of such inventions.

The  licenses  by  which  we  have  obtained  some  of  our  intellectual  property  are  subject  to  the  rights  of  the  funding  agencies.  We  also  rely  upon  non-
patented proprietary know-how and trade secrets. There can be no assurance that we can adequately protect our rights in such non-patented proprietary know-
how  and  trade  secrets,  or  that  others  will  not  independently  develop  substantially  equivalent  proprietary  information  or  techniques  or  gain  access  to  our
proprietary know-how and trade secrets. Any of the foregoing events could have a material adverse effect on us. In addition, if any of our trade secrets, know-
how or other proprietary information were to be disclosed, or misappropriated, the value of our trade secrets, know-how and other proprietary rights would be
significantly impaired and our business and competitive position would suffer.

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In  September  2011,  the  Leahy-Smith  America  Invents  Act,  (the  AIA),  was  signed  into  law.  The  AIA  includes  a  number  of  significant  changes  to  U.S.
patent law. These include provisions that affect the way patent applications will be prosecuted and may also affect patent litigation. In particular, under the AIA,
the United States transitioned in March 2013 to a first-inventor-to-filesystem i. Third parties are allowed to submit prior art before the issuance of a patent by the
U.S. Patent and Trademark Office, or (the USPTO), and may become involved in opposition, derivation, post-grant review, inter  partes  review,  or  interference
proceedings challenging our patent rights or the patent rights of our licensors. An adverse determination in any such submission, proceeding or litigation could
reduce the scope of, or invalidate, our or our licensors’ patent rights, which could adversely affect our competitive position.

The  USPTO  has  developed  new  and  untested  regulations  and  procedures  to  govern  the  full  implementation  of  the  AIA,  and  many  of  the  substantive
changes  to  patent  law  associated  with  the  AIA,  and  in  particular,  the  first-inventor-to-file  provisions,  became  effective  in  March  2013.  The  AIA  has  also
introduced  procedures  that  may  make  it  easier  for  third  parties  to  challenge  issued  patents,  as  well  as  to  intervene  in  the  prosecution  of  patent  applications.
Finally, the AIA contains new statutory provisions that still require the USPTO to issue new regulations for their implementation, and it may take the courts years
to interpret the provisions of the new statute. Accordingly, it is not clear what, if any, impact the AIA will have on the operation of our business. The AIA and its
implementation could increase the uncertainties and costs surrounding the prosecution of our patent applications and the enforcement or defense of our issued
patents and those licensed to us.

It  is  difficult  and  costly  to  protect  our  proprietary  rights,  and  we  may  not  be  able  to  ensure  their  protection.  If  we  fail  to  protect  or  enforce  our
intellectual property rights adequately or secure rights to patents of others, the value of our intellectual property rights would diminish.

Our commercial viability will depend in part on obtaining and maintaining patent protection and trade secret protection of our product candidates, and the
methods used to manufacture them, as well as successfully defending these patents against third-party challenges. Our ability to stop third parties from making,
using,  selling,  offering  to  sell,  or  importing  our  products  is  dependent  upon  the  extent  to  which  we  have  rights  under  valid  and  enforceable  patents  or  trade
secrets that cover these activities.

We have licensed certain patent and other intellectual property rights that cover cardiospheres (CSps), and cardiosphere-derived cells (CDCs), (including
our CAP-1002 and CAP-1001 product candidates) from Università Degli Studi Di Roma La Sapienza, or the University of Rome, The Johns Hopkins University,
or  JHU,  and  CSMC.  We  have  also  licensed  certain  patent  and  other  intellectual  property  rights  from  CSMC  that  cover  extracellular  vesicles  (EVs),  such  as
exosomes  derived  from  CDCs  (CDC-XO),  including  our  CAP-2003  product  candidate.  Under  the  license  agreements  with  the  University  of  Rome  and  JHU,
those  institutions  prosecute  and  maintain  their  patents  and  patent  applications  in  collaboration  with  us.  We  rely  on  these  institutions  to  file,  prosecute,  and
maintain patent applications, and otherwise protect the intellectual property to which we have a license, and we have not had and do not have primary control
over these activities for certain of these patents or patent applications and other intellectual property rights. We cannot be certain that such activities by these
institutions  have  been  or  will  be  conducted  in  compliance  with  applicable  laws  and  regulations,  or  will  result  in  valid  and  enforceable  patents  and  other
intellectual property rights. Under our Amended and Restated Exclusive License Agreement with CSMC and our Exclusive License Agreement with CSMC, as
the same have been amended, we have assumed, in coordination with CSMC, financial responsibility for the prosecution and maintenance of all patents and
patent applications. Our enforcement of certain of these licensed patents or defense of any claims asserting the invalidity of these patents would also be subject
to the cooperation of the University of Rome, JHU and CSMC.

In October 2014, we entered into a Transfer Agreement with Medtronic, Inc., or Medtronic, pursuant to which we received an assignment of patent rights
that  were  owned  or  co-owned  by  Medtronic  relating  to  natriuretic  peptides.  Under  the  Transfer  Agreement,  we  had  responsibility  for  the  prosecution  and
maintenance of such patents and patent applications at our expense. We cannot be certain that the activities conducted by Medtronic prior to our acquisition of
these patents and patent rights were conducted in compliance with applicable law and regulations, or will result in valid and enforceable patents. In early 2017,
we decided to terminate our development program with respect to natriuretic peptides and to cease prosecution of all of the natriuretic peptide patents and patent
applications assigned to the Company and have offered to reassign to Medtronic rights to certain patent applications obtained through the Transfer Agreement.
Medtronic has elected not to accept a reassignment of those patent rights. As we are no longer funding the maintenance of these patents, they will eventually
terminate.

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The patent positions of pharmaceutical and biopharmaceutical companies can be highly uncertain and involve complex legal and factual questions for
which important legal principles remain unresolved. No consistent laws regarding the breadth of claims allowed in biopharmaceutical patents has emerged to
date  in  the  United  States.  The  biopharmaceutical  patent  situation  outside  the  United  States  is  even  more  uncertain.  Changes  in  either  the  patent  laws  or  in
interpretations  of  patent  laws  in  the  United  States  and  other  countries  may  diminish  the  value  of  our  intellectual  property.  Accordingly,  we  cannot  predict  the
breadth of claims that may be allowed or enforced in the patents we own or to which we have a license for third-party patents. Further, if any of our patents are
determined by legal authority to be invalid and/or unenforceable, it could impact our ability to commercialize or license our technology.

The degree of future protection for our proprietary rights is uncertain because legal means afford only limited protection and may not adequately protect

our rights or permit us to gain or keep our competitive advantage. For example:

·
·

·
·
·

·
·

others may be able to make products that are similar to our product candidates but that are not covered by the claims of any of our patents;
we might not have been the first to make the inventions covered by any issued patents or patent applications we may have (or third parties from
whom we license intellectual property may have);
we might not have been the first to file patent applications for these inventions;
it is possible that any pending patent applications we may have will not result in issued patents;
any issued patents may not provide us with any competitive advantages, or may be held invalid or unenforceable as a result of legal challenges
by third parties;
we may not develop additional proprietary technologies that are patentable or protectable under trade secrets law; and
the patents of others may have an adverse effect on our business.

We also may rely on trade secrets to protect our technology, especially where we do not believe patent protection is appropriate or obtainable. However,
trade secrets are difficult to protect. Although we use reasonable efforts to protect our trade secrets, our employees, consultants, contractors, outside scientific
collaborators,  and  other  advisors  may  unintentionally  or  willfully  disclose  our  information  to  competitors.  In  addition,  courts  outside  the  United  States  are
sometimes less willing to protect trade secrets. Moreover, our competitors may independently develop equivalent knowledge, methods, and know-how.

If any of our trade secrets, know-how or other proprietary information is improperly disclosed, the value of our trade secrets, know-how and other
proprietary rights would be significantly impaired and our business and competitive position would suffer.

Our viability also depends upon the skills, knowledge and experience of our scientific and technical personnel, our consultants and advisors, as well as
our licensors and contractors. To help protect our proprietary know-how and our inventions for which patents may be unobtainable or difficult to obtain, we rely on
trade  secret  protection  and  confidentiality  agreements.  To  this  end,  we  require  all  of  our  employees,  consultants,  advisors  and  contractors  to  enter  into
agreements  which  prohibit  unauthorized  disclosure  and  use  of  confidential  information  and,  where  applicable,  require  disclosure  and  assignment  to  us  of  the
ideas,  developments,  discoveries  and  inventions  important  to  our  business.  These  agreements  are  often  limited  in  duration  and  may  not  provide  adequate
protection  for  our  trade  secrets,  know-how  or  other  proprietary  information  in  the  event  of  any  unauthorized  use  or  disclosure  or  the  lawful  development  by
others  of  such  information.  In  addition,  enforcing  a  claim  that  a  third  party  illegally  obtained  and  is  using  any  of  our  trade  secrets  is  expensive  and  time
consuming, and the outcome is unpredictable. If any of our trade secrets, know-how or other proprietary information is improperly disclosed, the value of our
trade secrets, know-how and other proprietary rights would be significantly impaired and our business and competitive position would suffer.

We may incur substantial costs as a result of litigation or other adversarial proceedings relating to patent and other intellectual property rights and
we may be unable to protect our rights to, or use of, our technology.

If we choose to go to court to stop a third party from using the inventions covered by our patents, that individual or company has the right to ask the court
to rule that such patents are invalid and/or should not be enforced against that third party. These lawsuits are expensive and would consume time and other
resources, even if we were successful in discontinuing the infringement of our patents. In addition, there is a risk that the court will determine that these patents
are not valid and that we do not have the right to stop the other party from using the inventions. There is also the risk that, even if the validity of these patents is
upheld, the court will refuse to stop the other party on the ground that such other party’s activities do not infringe these patents. In addition, the U.S. Supreme
Court has modified certain legal tests so as to make it harder to obtain patents from the USPTO, and to defend issued patents against invalidity challenges. As a
consequence, issued patents may be found to contain invalid claims according to the revised legal standards. Some of our own or in-licensed patents may be
subject to challenge and subsequent invalidation in a variety of post-grant proceedings, before the Patent Trial and Appeal Board (the PTAB) of the USPTO or in
litigation under the revised legal standards, which make it more difficult to defend the validity of claims in already issued patents.

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Furthermore, a third party may claim that we or our manufacturing or commercialization partners are using inventions covered by the third party’s patent
rights and may go to court to stop us from engaging in our normal operations and activities, including making or selling our product candidates. These lawsuits
are costly and could affect the results of our operations and divert the attention of managerial and technical personnel. There is a risk that a court could determine
that we or our commercialization partners are infringing the third party’s patents and order us or our partners to stop the activities covered by the patents. In
addition, there is a risk that a court could order us or our partners to pay the other party damages for having violated the other party’s patents. We have agreed
to indemnify certain of our commercial partners against certain patent infringement claims brought by third parties. The biotechnology industry has produced a
proliferation of patents, and it is not always clear to industry participants, including us, which patents cover various types of products, manufacturing processes or
methods of use. The coverage of patents is subject to claim construction by the courts, which is not always predictable or reasonable. If we are sued for patent
infringement,  we  would  need  to  demonstrate  that  our  products,  manufacturing  processes  or  methods  of  use  either  do  not  infringe  the  patent  claims  of  the
relevant patent and/or that the patent claims are invalid, and we may not be able to do this. Proving invalidity, in particular, is difficult since it requires a proof by
clear and convincing evidence to overcome the presumption of validity enjoyed by issued patents.

As some patent applications in the United States may be maintained in secrecy until the patents are issued, because patent applications in the United
States and many foreign jurisdictions are typically not published until eighteen months after filing, and because publications in the scientific literature often lag
behind  actual  discoveries,  we  cannot  be  certain  that  others  have  not  filed  patent  applications  for  technology  covered  by  our  issued  patents  or  our  pending
applications, or that we were the first to invent the technology. Our competitors may have filed, and may in the future file, patent applications covering technology
similar to ours. Any such patent applications may have priority over our patent applications or patents, which could further require us to obtain rights to issued
patents covering such technologies. If another party has filed a United States patent application on inventions similar to ours, we may have to participate in an
interference proceeding declared by the USPTO to determine priority of invention in the United States. The costs of these proceedings could be substantial, and
it is possible that such efforts would be unsuccessful if, unbeknownst to us, the other party had independently arrived at the same or similar invention prior to our
own invention, resulting in a loss of our U.S. patent position with respect to such inventions.

Some  of  our  competitors  may  be  able  to  sustain  the  costs  of  complex  patent  litigation  more  effectively  than  we  can  because  they  have  substantially
greater  resources.  In  addition,  any  uncertainties  resulting  from  the  initiation  and  continuation  of  any  litigation  or inter  partes review  proceedings  could  have  a
material adverse effect on our ability to raise the funds necessary to continue our operations.

Some jurisdictions in which we operate have enacted legislation which allows members of the public to access information under statutes similar to the
U.S. Freedom of Information Act. Even though we believe our information would be excluded from the scope of such statutes, there are no assurances that we
can protect our confidential information from being disclosed under the provisions of such laws. If any confidential or proprietary information is released to the
public, such disclosures may negatively impact our ability to protect our intellectual property rights.

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

We have received confidential and proprietary information from third parties. In addition, we employ individuals who were previously employed at other
biotechnology or pharmaceutical companies. We may be subject to claims that we or our employees, consultants or independent contractors have inadvertently
or otherwise improperly used, misappropriated or disclosed confidential information of these third parties or our employees’ former employers. Litigation may be
necessary  to  defend  against  these  claims.  Even  if  we  are  successful  in  defending  against  these  claims,  litigation  could  result  in  substantial  cost  and  be  a
distraction to our management and employees.

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We depend on intellectual property licensed from third parties and termination of any of these licenses could result in the loss of significant rights,
which would harm our business.

We are dependent on patents, trade secrets, know-how and proprietary technology, both our own and that licensed from others. We have several license
agreements, including with the University of Rome, JHU and CSMC. These licenses may be terminated upon certain conditions, including in some cases, if we
fail to meet certain minimum funding or spending requirements, fail to take certain developmental actions, fail to pay certain minimum royalties, or fail to maintain
the licensed intellectual property. Any termination of these licenses could result in the loss of significant rights and could harm our ability to commercialize our
product candidates. Disputes may also arise between us and our licensors regarding intellectual property subject to a license agreement, including: the scope of
rights  granted  under  the  license  agreement  and  other  contract  interpretation-related  issues;  whether  and  the  extent  to  which  our  technology  and  processes
infringe on intellectual property of the licensor that is not subject to the licensing agreement; our right to sublicense patent and other rights to third parties under
collaborative  development  relationships;  our  diligence  obligations  with  respect  to  the  use  of  the  licensed  technology  in  relation  to  our  development  and
commercialization of our product candidates, and what activities satisfy those diligence obligations; and the ownership of inventions and know-how resulting from
the joint creation or use of intellectual property by our licensors and us and our partners.

If  disputes  over  intellectual  property  that  we  have  licensed  prevent  or  impair  our  ability  to  maintain  our  current  licensing  arrangements  on  acceptable
terms,  we  may  be  unable  to  successfully  develop  and  commercialize  the  affected  product  candidates.  If  we  or  our  licensors  fail  to  adequately  protect  this
intellectual property, our ability to commercialize products could suffer.

Risks Related to Our Relationships with Third Parties

We  are  largely  dependent  on  our  relationships  with  our  licensors  and  collaborators  and  there  is  no  guarantee  that  such  relationships  will  be
maintained or continued.

We have entered into certain license agreements for certain intellectual property rights which are essential to enable us to develop and commercialize
our products. Agreements have been entered into with the University of Rome, JHU and CSMC, which is also a shareholder of ours. Each of those agreements
provides for an exclusive license to certain patents and other intellectual property and requires the payment of fees, milestone payments and/or royalties to the
institutions that will reduce our net revenues, if and to the extent that we have future revenues. Each of those agreements also contains additional obligations that
we are required to satisfy. There is no guarantee that we will be able to satisfy all of our obligations under our license agreements to each of the institutions and
that such license agreements will not be terminated. Each of the institutions receives funding from independent sources such as the NIH and other private not-
for-profit  sources  and  are  investigating  scientific  and  clinical  questions  of  interest  to  their  own  principal  investigators  as  well  as  the  scientific  and  clinical
communities at large. These investigators (including Capricor, Inc.’s founder, Dr. Eduardo Marbán, who is the Director of the Smidt Heart Institute at CSMC) are
under  no  obligation  to  conduct,  continue,  or  conclude  either  current  or  future  studies  utilizing  our  cell  therapy  or  exosomes  technology,  and  they  are  not
compelled to license any further technologies or intellectual property rights to us, except as may be stated in the applicable licensing agreements between those
institutions and us. Changes in these collaborators’ research interests or their funding sources away from our technology would have a material adverse effect on
us.  We  are  substantially  dependent  on  our  relationships  with  these  institutions  from  which  we  license  the  rights  to  our  technologies  and  know-how.  If
requirements under our license agreements are not met, including meeting defined milestones, we could suffer significant harm, including losing rights to our
product candidates.

In addition, we are responsible for the cost of filing and prosecuting certain patent applications and maintaining certain issued patents licensed to us. If

we do not meet our obligations under our license agreements in a timely manner, we could lose the rights to our proprietary technology.

Finally, we may be required to obtain licenses to patents or other proprietary rights of third parties in connection with the development and use of our
product candidates and technologies. Licenses required under any such patents or proprietary rights might not be made available on terms acceptable to us, if at
all.

We have received government grants and a loan award which impose certain conditions on our operations.

Commencing in 2009, we received several grants from the NIH and DoD to fund various projects. Some of these awards remain subject to annual and

quarterly reporting requirements. If we fail to meet these requirements, the NIH or DoD could cease further funding.

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On February 5, 2013, we entered into the CIRM Loan Agreement, pursuant to which CIRM agreed to disburse approximately $19.8 million to us over a
period of approximately three and one-half years to support Phase II of our ALLSTAR clinical trial. Under the CIRM Loan Agreement, we were required to repay
the CIRM loan with interest at maturity. So long as we were not in default, the Loan Agreement had provisions allowing for forgiveness of the debt after the end
of the project period, if we elected to abandon the project under certain circumstances. On November 17, 2017, we gave notice to CIRM that we were electing to
abandon the CIRM-funded project pursuant to the Loan Agreement and on December 11, 2017, Capricor and CIRM entered into Amendment No. 3 to the CIRM
Notice of Loan Award whereby the total loan balance under the CIRM Loan Agreement was forgiven by CIRM thereby terminating Capricor’s and the Company’s
obligation to repay the loan balance. The Company classified the forgiveness of the loan payable, consisting of principal and accrued interest, of approximately
$15.7 million as “other income” in our Consolidated Statement of Operations and Comprehensive Income (Loss). The decision to terminate the Loan Award and
forgive  the  loan  balance  was  due  to  the  abandonment  of  the  ALLSTAR  project  at  the  end  of  the  project  period  in  accordance  with  Section  4.10  of  the  Loan
Agreement and Article VII, Section I of the CIRM Loan Administration Policy.

Additionally, on June 16, 2016, Capricor entered into the CIRM Award with CIRM in the amount of approximately $3.4 million to fund, in part, the HOPE-
Duchenne trial. Pursuant to terms of the CIRM Award, the disbursements were tied to the achievement of specified operational milestones. If CIRM determines,
in its sole discretion, that Capricor has not complied with the terms and conditions of the CIRM Award, CIRM may suspend or permanently cease disbursements
or pursue other remedies as allowed by law. In addition, the terms of the CIRM Award include a co-funding requirement pursuant to which Capricor is required to
spend approximately $2.3 million of its own capital to fund the CIRM funded research project. If Capricor fails to satisfy its co-funding requirement, the amount of
the  CIRM  Award  may  be  proportionately  reduced.  The  CIRM  Award  is  further  subject  to  the  conditions  and  requirements  set  forth  in  the  CIRM  Grants
Administration Policy for Clinical Stage Projects. Such requirements include, without limitation, the filing of quarterly and annual reports with CIRM, the sharing of
intellectual property pursuant to Title 17, California Code of Regulations (CCR) Sections 100600-100612, and the sharing with the State of California of a fraction
of licensing revenue received from a CIRM funded research project and net commercial revenue from a commercialized product which resulted from the CIRM
funded research as set forth in Title 17, CCR Section 100608. The maximum royalty on net commercial revenue that Capricor may be required to pay to CIRM is
equal to nine times the total amount awarded and paid to Capricor. 

If  we  enter  into  strategic  partnerships,  we  may  be  required  to  relinquish  important  rights  to  and  control  over  the  development  of  our  product
candidates or otherwise be subject to terms unfavorable to us.

If we do not establish strategic partnerships, we will have to undertake development and commercialization efforts with respect to our product candidates
on our own, which would be costly and adversely impact our ability to commercialize any future products or product candidates. If we enter into any strategic
partnerships with pharmaceutical, biotechnology or other life science companies, we will be subject to a number of risks, including:

·

·

·

·

·

·
·

·

·

we  may  not  be  able  to  control  the  amount  and  timing  of  resources  that  our  strategic  partners  devote  to  the  development  or
commercialization of product candidates;
strategic partners may delay clinical trials, provide insufficient funding, terminate a clinical trial or abandon a product candidate, repeat or
conduct new clinical trials or require a new version of a product candidate for clinical testing;
strategic  partners  may  not  pursue  further  development  and  commercialization  of  products  resulting  from  the  strategic  partnering
arrangement or may elect to discontinue research and development programs;
strategic  partners  may  not  commit  adequate  resources  to  the  marketing  and  distribution  of  any  future  products,  limiting  our  potential
revenues from these products;
disputes  may  arise  between  us  and  our  strategic  partners  that  result  in  the  delay  or  termination  of  the  research,  development  or
commercialization of our product candidates or that result in costly litigation or arbitration that diverts management’s attention and consumes
resources;
strategic partners may experience financial difficulties;
strategic partners may not properly maintain or defend our intellectual property rights or may use our proprietary information in a manner that
could jeopardize or invalidate our proprietary information or expose us to potential litigation;
business  combinations  or  significant  changes  in  a  strategic  partner’s  business  strategy  may  also  adversely  affect  a  strategic  partner’s
willingness or ability to complete its obligations under any arrangement; and
strategic partners could independently move forward with a competing product candidate developed either independently or in collaboration
with others, including our competitors.

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We rely and will rely on third parties to conduct our clinical trials. If these third parties do not successfully carry out their contractual duties or meet
expected deadlines, we may not be able to obtain regulatory approval of or commercialize our product candidates.

We depend and will depend upon independent investigators and collaborators, such as universities, medical institutions, CROs, vendors and strategic
partners to conduct our pre-clinical and clinical trials under agreements with us. We negotiate budgets and contracts with CROs, vendors and study sites which
may result in delays to our development timelines and increased costs. We rely heavily on these third parties over the course of our clinical trials, and we control
only certain aspects of their activities. Nevertheless, we are responsible for ensuring that each of our studies is conducted in accordance with applicable protocol,
legal, regulatory and scientific standards, and our reliance on third parties does not relieve us of our regulatory responsibilities. We and these third parties are
required to comply with current good clinical practices, or cGCPs, which are regulations and guidelines enforced by the FDA and comparable foreign regulatory
authorities for product candidates in clinical development. Regulatory authorities enforce these cGCPs through periodic inspections of trial sponsors, principal
investigators and trial sites. If we or any of these third parties fail to comply with applicable cGCP regulations, the clinical data generated in our clinical trials may
be  deemed  unreliable  and  the  FDA  or  comparable  foreign  regulatory  authorities  may  require  us  to  perform  additional  clinical  trials  before  approving  our
marketing applications. We cannot assure that, upon inspection, such regulatory authorities will determine that any of our clinical trials comply with the cGCP
regulations. In addition, any Phase III clinical trials which we may conduct must be conducted with biologic product produced under cGMP and may require a
large number of test patients. Biologic products for commercial purposes must also be produced under cGMP. Our failure or any failure by these third parties to
comply  with  these  regulations  or  to  recruit  a  sufficient  number  of  patients  may  require  us  to  repeat  clinical  trials,  which  would  delay  the  regulatory  approval
process. Moreover, our business may be implicated if any of these third parties violates federal or state fraud and abuse or false claims laws and regulations or
healthcare privacy and security laws and regulations.

Any third parties conducting our clinical trials are not and will not be our employees and, except for remedies available to us under our agreements with
such  third  parties,  which  in  some  instances  may  be  limited,  we  cannot  control  whether  or  not  they  devote  sufficient  time  and  resources  to  our  ongoing  pre-
clinical, clinical and nonclinical programs. These third parties may also have relationships with other commercial entities, including our competitors, for whom
they may also be conducting clinical studies or other drug development activities, which could affect their performance on our behalf. If these third parties do not
successfully carry out their contractual duties or obligations or meet expected deadlines, if they need to be replaced or if the quality or accuracy of the clinical
data they obtain is compromised due to the failure to adhere to our clinical protocols or regulatory requirements or for other reasons, our clinical trials may be
extended, delayed or terminated and we may not be able to complete development of, obtain regulatory approval of or successfully commercialize our product
candidates. As a result, our financial results and the commercial prospects for our product candidates would be harmed, our costs could increase and our ability
to  generate  revenue  could  be  delayed.  Switching  or  adding  third  parties  to  conduct  our  clinical  trials  involves  substantial  cost  and  requires  extensive
management  time  and  focus.  In  addition,  there  is  a  natural  transition  period  when  a  new  third  party  commences  work.  As  a  result,  delays  occur,  which  can
materially impact our ability to meet our desired clinical development timelines.

Our products will likely face intense competition.

Risks Related to Competitive Factors

The  Company  is  engaged  in  fields  that  are  characterized  by  extensive  worldwide  research  and  competition  by  pharmaceutical  companies,  medical
device  companies,  specialized  biotechnology  companies,  hospitals,  physicians  and  academic  institutions,  both  in  the  United  States  and  abroad.  We  will
experience intense competition with respect to our existing and future product candidates. The pharmaceutical industry is highly competitive, with a number of
established, large pharmaceutical companies, as well as many smaller companies. Many of these organizations competing with us have substantially greater
financial resources, larger research and development staffs and facilities, greater clinical trial experience, longer drug development history in obtaining regulatory
approvals,  and  greater  manufacturing,  distribution,  sales  and  marketing  capabilities  than  we  do.  There  are  many  pharmaceutical  companies,  biotechnology
companies, public and private universities, government agencies, and research organizations actively engaged in research and development of products which
may target the same indications as our product candidates. We expect any future products and product candidates that we develop to compete on the basis of,
among other things, product efficacy and safety, time to market, price, extent of adverse side effects, and convenience of treatment procedures. One or more of
our competitors may develop products based upon the principles underlying our proprietary technologies earlier than we do, obtain approvals for such products
from the FDA more rapidly than we do, or develop alternative products or therapies that are safer, more effective and/or more cost effective than any product
developed by us. Our competitors may obtain regulatory approval of their products more rapidly than we are able to or may obtain patent protection or other
intellectual  property  rights  that  limit  our  ability  to  develop  or  commercialize  our  product  candidates.  Our  competitors  may  also  develop  drugs  that  are  more
effective, useful, and less costly than ours, and may also be more successful than us in manufacturing and marketing their products.

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Our  future  success  will  depend  in  part  on  our  ability  to  maintain  a  competitive  position  with  respect  to  evolving  therapies  as  well  as  other  novel
technologies. Existing or future therapies developed by others may render our potential products obsolete or noncompetitive. The drugs that we are attempting
to  develop  will  have  to  compete  with  existing  therapies.  In  addition,  companies  pursuing  different  but  related  fields  represent  substantial  competition.  These
organizations also compete with us to attract qualified personnel and parties for acquisitions, joint ventures, or other collaborations.

If we are unable to retain and recruit qualified scientists and advisors, or if any of our key executives, key employees or key consultants discontinues
his or her employment or consulting relationship with us, it may delay our development efforts or otherwise harm our business. In addition, several
of  our  employees  and  consultants  render  services  on  a  part-time  basis  to  other  entities  which  may  result  in  the  creation  of  intellectual  property
rights in favor of those entities.

Because  of  the  specialized  nature  of  our  technology,  we  are  dependent  upon  existing  key  personnel  and  on  our  ability  to  attract  and  retain  qualified
executive officers and scientific personnel for research, clinical studies, and development activities conducted or sponsored by us. There is intense competition
for qualified personnel in our fields of research and development, and there can be no assurance that we will be able to continue to attract additional qualified
personnel  necessary  for  the  development  and  commercialization  of  our  product  candidates  or  retain  our  current  personnel.  Dr.  Frank  Litvack,  our  Executive
Chairman, is only a part-time consultant to the Company and provides services to other non-competing enterprises.

We have experienced employee turnover from time to time, including involving some of our key employees. The loss of any of our current key employees
or key consultants could impede the achievement of our research and development objectives. Furthermore, recruiting and retaining qualified scientific personnel
to perform research and development work in the future is critical to the Company’s success, both to enable the Company to grow, and to allow the Company to
replace  any  employees  or  consultants  whose  relationships  with  the  Company  have  been  terminated.  The  market  for  employees  with  experience  in  the  cell
therapy industry is especially competitive, and we may not be able to recruit employees needed to develop and manufacture our products, or be able to retain
the employees whom we do recruit. In early 2019, in an effort to reduce costs and preserve our capital, we reduced our workforce by 21 employees, most of
whom were engaged in manufacturing and product development.

There is a close working relationship between the academic lab at CSMC and our research and development team where employees and consultants of
both entities contribute time and services to the research being performed by the other. As a result, it is unclear whether intellectual property developed out of
these services for CSMC would be owned by CSMC or by the Company, although if owned by CSMC, the Company may have rights to that intellectual property
under the terms of its license agreements with CSMC.

The Company may be unable to attract and retain personnel on acceptable terms given the competition among biotechnology, biopharmaceutical, and
health  care  companies,  universities,  and  non-profit  research  institutions  for  experienced  scientists.  Certain  of  the  Company’s  officers,  directors,  scientific
advisors,  and/or  consultants  or  certain  of  the  officers,  directors,  scientific  advisors,  and/or  consultants  hereafter  appointed  may  from  time  to  time  serve  as
officers, directors, scientific advisors, and/or consultants of other biopharmaceutical or biotechnology companies. The Company currently does not maintain “key
man” insurance policies on any of its officers or employees. All of the Company’s employees will be employed “at will” and, therefore, each employee may leave
the  employment  of  the  Company  at  any  time.  If  we  are  unable  to  retain  our  existing  employees,  including  qualified  scientific  personnel,  and  attract  additional
qualified candidates, the Company’s business and results of operations could be adversely affected.

If  we  do  not  establish  strategic  partnerships,  we  will  have  to  undertake  development  and  commercialization  efforts  on  our  own,  which  would  be
costly and delay our ability to commercialize any future products or product candidates.

An element of our business strategy includes potentially partnering with pharmaceutical, biotechnology and other companies to obtain assistance for the
development  and  potential  commercialization  of  our  product  candidates,  including  the  cash  and  other  resources  we  need  for  such  development  and  potential
commercialization. We may not be able to negotiate strategic partnerships on acceptable terms, or at all. If we are unable to negotiate strategic partnerships for
our product candidates, we may be forced to curtail the development of a particular candidate, reduce, delay or terminate its development program, delay its
potential commercialization, reduce the scope of our sales or marketing activities or undertake development or commercialization activities at our own expense.
In  addition,  we  will  bear  all  risk  related  to  the  development  of  that  product  candidate.  If  we  elect  to  increase  our  expenditures  to  fund  development  or
commercialization activities on our own, we will need to obtain substantial additional capital, which may not be available to us on acceptable terms, or at all. If we
do not secure sufficient funds, we will not be able to complete our trials or bring our product candidates to market and generate product revenue.

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We have no experience selling, marketing, or distributing products and no current internal capability to do so.

The Company currently has no sales, marketing, or distribution capabilities. We do not anticipate having resources in the foreseeable future to allocate
to  the  sales  and  marketing  of  our  proposed  products.  Our  future  success  depends,  in  part,  on  our  ability  to  enter  into  and  maintain  sales  and  marketing
collaborative relationships, or on our ability to build sales and marketing capabilities internally. If we enter into a sales and marketing collaborative relationship,
then we will be dependent upon the collaborator’s strategic interest in the products under development, and such collaborator’s ability to successfully market and
sell any such products. If any of our product candidates are cleared for commercialization, we intend to pursue collaborative arrangements regarding the sales
and marketing of our products, however, there can be no assurance that we will be able to establish or maintain such collaborative arrangements, or if able to
do so, that such collaborators will have effective sales forces. To the extent that we decide not to, or are unable to, enter into collaborative arrangements with
respect to the sales and marketing of our proposed products, significant capital expenditures, management resources, and time will be required to establish and
develop an in-house marketing and sales force with sufficient technical expertise. There can also be no assurance that we will be able to establish or maintain
relationships with third-party collaborators or develop in-house sales and distribution capabilities. To the extent that we depend on third parties for marketing and
distribution, any revenues we receive will depend upon the efforts of such third parties, and there can be no assurance that such efforts will be successful.

If any of our product candidates for which we receive regulatory approval do not achieve broad market acceptance, the revenues that we generate
from their sales, if any, will be limited.

The commercial viability of our product candidates for which we may obtain marketing approval from the FDA or other regulatory authorities will depend
upon  their  acceptance  among  physicians,  the  medical  community,  and  patients,  and  coverage  and  reimbursement  of  them  by  third-party  payors,  including
government payors. The degree of market acceptance of any of our approved products will depend on a number of factors, including:

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limitations or warnings contained in a product’s FDA-approved labeling;
changes in the standard of care for the targeted indications for any of our product candidates, which could reduce the marketing impact of any
claims that we could make following FDA approval;
limitations  inherent  in  the  approved  indication  for  any  of  our  product  candidates  compared  to  more  commonly  understood  or  addressed
conditions;
lower demonstrated clinical safety and efficacy compared to other products;
prevalence and severity of adverse effects;
ineffective marketing and distribution efforts;
lack of availability of reimbursement from managed care plans and other third-party payors;
lack of cost-effectiveness;
timing of market introduction and perceived effectiveness of competitive products;
availability of alternative therapies at similar costs; and
potential product liability claims.

Our ability to effectively promote and sell our product candidates in the marketplace will also depend on pricing, including our ability to manufacture a
product at a competitive price. We will also need to demonstrate acceptable evidence of safety and efficacy and may need to demonstrate relative convenience
and ease of administration. Market acceptance could be further limited depending on the prevalence and severity of any expected or unexpected adverse side
effects associated with our product candidates. If our product candidates are approved but do not achieve an adequate level of acceptance by physicians, health
care payors, and patients, we may not generate sufficient revenue from these products, and we may not become or remain profitable. In addition, our efforts to
educate the medical community and third-party payors on the benefits of our product candidates may require significant resources and may never be successful.
If our approved drugs fail to achieve market acceptance, we will not be able to generate significant revenue, if any.

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Our ability to generate product revenues will be diminished if our drugs sell for inadequate prices or patients are unable to obtain adequate levels of
reimbursement.

Our ability to generate significant sales of our products, if approved, depends on the availability of adequate coverage and reimbursement from third-
party payors. Healthcare providers that purchase medicine or medical products for treatment of their patients generally rely on third-party payors to reimburse all
or part of the costs and fees associated with the products. Adequate coverage and reimbursement from governmental payors, such as Medicare and Medicaid,
and commercial payors is critical to new product acceptance. Patients are unlikely to use our products if they do not receive reimbursement adequate to cover
the  cost  of  our  products.  Orphan  drugs  in  particular  have  received  recent  negative  publicity  for  the  perceived  high  prices  charged  for  them  by  their
manufacturers,  and  as  a  result  other  orphan  drug  developers  such  as  us  may  be  negatively  impacted  by  such  publicity  and  any  U.S.  or  other  government
regulatory response.

In addition, the market for our future products will depend significantly on access to third-party payors’ drug formularies, or lists of medications for which
third-party  payors  provide  coverage  and  reimbursement.  Industry  competition  to  be  included  in  such  formularies  results  in  downward  pricing  pressures  on
pharmaceutical companies.

All  third-party  payors,  whether  governmental  or  commercial,  whether  inside  the  United  States  or  outside,  are  developing  increasingly  sophisticated
methods of controlling healthcare costs. In addition, in the United States, no uniform policy of coverage and reimbursement for medical technology exists among
all these payors. Therefore, coverage of and reimbursement for medical products can differ significantly from payor to payor.

Further,  we  believe  that  future  coverage  and  reimbursement  may  be  subject  to  increased  restrictions  both  in  the  United  States  and  in  international
markets. Third-party coverage and reimbursement for our products may not be available or adequate in either the United States or international markets, limiting
our ability to sell our products on a profitable basis.

Significant  uncertainty  exists  as  to  the  reimbursement  status  of  newly  approved  healthcare  products.  Healthcare  payors,  including  Medicare,  are
challenging the prices charged for medical products and services. Government and other healthcare payors increasingly attempt to contain healthcare costs by
limiting  both  coverage  and  the  level  of  reimbursement  for  drugs.  Even  if  our  product  candidates  are  approved  by  the  FDA,  insurance  coverage  may  not  be
available, and reimbursement levels may be inadequate, to cover our drugs. If government and other healthcare payors do not provide adequate coverage and
reimbursement levels for any of our products, once approved, market acceptance of our products could be reduced.

There have been public announcements by members of the U.S. Congress, President Trump and his administration regarding their plans to repeal and
replace the Patient Protection and Affordable Care Act as well as to make changes to Medicare and Medicaid. While we cannot predict the timing or impact of
any specific changes to applicable laws, the U.S. government has shown significant interest in pursuing healthcare reform and reducing healthcare costs. Any
government-adopted reform measures could decrease the amount of reimbursement available from governmental and other third-party payors for our products.

Risks Related to Product and Environmental Liability

Our products may expose us to potential product liability, and there is no guarantee that we will be able to obtain and maintain adequate insurance to
cover these liabilities.

The  testing,  marketing,  and  sale  of  human  cell  therapeutics,  pharmaceuticals,  and  services  entail  an  inherent  risk  of  adverse  effects  or  medical
complications  to  patients  and,  as  a  result,  product  liability  claims  may  be  asserted  against  us.  A  future  product  liability  claim  or  product  recall  could  have  a
material adverse effect on the Company. There can be no assurance that product liability insurance will be available to us in the future on acceptable terms, if at
all, or that coverage will be adequate to protect us against product liability claims. In the event of a successful claim against the Company, insufficient or lack of
insurance or indemnification rights could result in liability to us, which could have a material adverse effect on the Company and its future viability. The use of our
product  candidates  in  clinical  trials  and  the  sale  of  any  products  for  which  we  obtain  marketing  approval,  if  at  all,  expose  the  Company  to  the  risk  of  product
liability claims. Product liability claims might be brought against the Company by consumers, health care providers or others using, administering or selling our
products. If we cannot successfully defend ourselves against these claims, we will incur substantial liabilities. Regardless of merit or eventual outcome, liability
claims may result in:

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withdrawal of clinical trial participants;
termination of clinical trial sites or entire trial programs;
costs of related litigation;
substantial monetary awards to patients or other claimants;
decreased demand for our product candidates;
impairment of our business reputation;
loss of revenues; and
the inability to commercialize our product candidates.

The Company has obtained clinical trial insurance coverage for its clinical trials. However, such insurance coverage may not reimburse the Company or
the  levels  of  coverage  may  not  be  sufficient  to  reimburse  it  for  expenses  or  losses  it  may  suffer  or  for  its  indemnification  obligations.  Moreover,  insurance
coverage  is  becoming  increasingly  expensive,  and,  in  the  future,  we  may  not  be  able  to  maintain  insurance  coverage  at  a  reasonable  cost  or  in  sufficient
amounts to protect the Company against losses due to liability. We intend to expand our insurance coverage to include the sale of commercial products if we
obtain marketing approval for our product candidates in development, but we may be unable to obtain commercially reasonable product liability insurance for
any  products  approved  for  marketing.  On  occasion,  large  judgments  have  been  awarded  in  class  action  lawsuits  based  on  drugs  that  had  unanticipated  side
effects. A successful product liability claim or series of claims brought against the Company could have a material adverse effect on us and, if judgments exceed
our insurance coverage, could significantly decrease our cash position and adversely affect our business.

Our business involves risk associated with handling hazardous and other dangerous materials.

Our research and development activities involve the controlled use of hazardous materials, chemicals, human blood and tissue, animal blood and blood
products,  animal  tissue,  biological  waste,  and  various  radioactive  compounds.  The  risk  of  accidental  contamination  or  injury  from  these  materials  cannot  be
completely eliminated. The failure to comply with current or future regulations could result in the imposition of substantial fines against the Company, suspension
of production, alteration of our manufacturing processes, or cessation of operations.

Our business depends on compliance with ever-changing environmental laws.

We cannot accurately predict the outcome or timing of future expenditures that may be required to comply with comprehensive federal, state and local
environmental laws and regulations. We must comply with environmental laws that govern, among other things, all emissions, waste water discharge and solid
and hazardous waste disposal, and the remediation of contamination associated with generation, handling and disposal activities. To date, the Company has not
incurred  significant  costs  and  is  not  aware  of  any  significant  liabilities  associated  with  its  compliance  with  federal,  state  and  local  environmental  laws  and
regulations. However, both federal and state environmental laws have changed in recent years and the Company may become subject to stricter environmental
standards in the future and may face large capital expenditures to comply with environmental laws. We have limited capital and we are uncertain whether we will
be  able  to  pay  for  significantly  large  capital  expenditures  that  may  be  required  to  comply  with  new  laws.  Also,  future  developments,  administrative  actions  or
liabilities relating to environmental matters may have a material adverse effect on our financial condition or results of operations.

Risks Related to Our Common Stock

We expect that our stock price will fluctuate significantly, and you may not be able to resell your shares at or above your investment price.

The stock market, particularly in recent years, has experienced significant volatility, particularly with respect to pharmaceutical, biotechnology and other
life sciences company stocks. Our operating results may fluctuate from period to period for a number of reasons, and as a result, our stock price may be subject
to significant fluctuations. Factors that could cause volatility in the market price of our common stock include, but are not limited to:

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our financial condition, including our need for additional capital, as well as the terms of that additional capital;
results  from,  delays  in,  or  discontinuation  of,  any  of  the  clinical  trials  for  our  drug  candidates,  including  delays  resulting  from  slower  than
expected or suspended patient enrollment or discontinuations resulting from a failure to meet pre-defined clinical endpoints;

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announcements concerning clinical trials;
failure or delays in entering drug candidates into clinical trials;
failure or discontinuation of any of our research or development programs;
developments in establishing new strategic alliances or with existing alliances;
market conditions in the pharmaceutical, biotechnology and other healthcare related sectors;
actual or anticipated fluctuations in our quarterly financial and operating results;
developments or disputes concerning our intellectual property or other proprietary rights;
introduction of technological innovations or new commercial products by us or our competitors;
issues in manufacturing our drug candidates or drugs;
issues with the supply or manufacturing of any devices or materials needed to manufacture or utilize our drug candidates;
FDA or other U.S. or foreign regulatory actions affecting us or our industry;
the risks and costs of increased operations, including clinical and manufacturing operations, on an international basis;
market acceptance of our drugs, when they enter the market;
third-party healthcare coverage and reimbursement policies;
litigation or public concern about the safety of our drug candidates or drugs or the operations of the Company;
issuance of new or revised securities analysts’ reports or recommendations;
additions or departures of key personnel;
potential delisting of our stock from the Nasdaq Stock Market; or
volatility in the stock prices of other companies in our industry.

We have never paid dividends and we do not anticipate paying dividends in the future.

We  have  never  paid  dividends  on  our  capital  stock  and  do  not  anticipate  paying  any  dividends  for  the  foreseeable  future.  We  anticipate  that  the

Company will retain its earnings, if any, for future growth. Investors seeking cash dividends should not invest in the Company’s common stock for that purpose.

There may be issuances of shares of blank check preferred stock in the future.

Our  certificate  of  incorporation  authorizes  the  issuance  of  up  to  5,000,000  shares  of  preferred  stock,  none  of  which  are  currently  issued  or  currently
outstanding. If issued, our Board of Directors will have the authority to fix and determine the relative rights and preferences of preferred shares, as well as the
authority to issue such shares, without further stockholder approval. As a result, our Board of Directors could authorize the issuance of a series of preferred stock
that is senior to our common stock that would grant to holders preferred rights to our assets upon liquidation, the right to receive dividends, additional registration
rights, anti-dilution protection, and the right to the redemption of such shares, together with other rights, none of which will be afforded holders of our common
stock.

Market and economic conditions may adversely affect our industry, business and ability to obtain financing.

Recent  global  market  and  economic  conditions  have  been  unpredictable  and  challenging.  These  conditions  and  any  adverse  impact  on  the  financial

markets may adversely affect our liquidity and financial condition, including our ability to access the capital markets to meet our liquidity needs.

If securities analysts do not publish research or reports about our business or if they publish negative evaluations of our stock, the price of our stock
could decline.

The trading market for our common stock will rely in part on the research and reports that industry or financial analysts publish about us or our business.
If no or few analysts maintain coverage of us, the trading price of our stock could decrease. If one or more of the analysts covering our business downgrade their
evaluations of our stock, the price of our stock could also decline. If one or more of these analysts cease to cover our stock altogether, we could lose visibility in
the market for our stock, which in turn could cause our stock price to decline.

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EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
The operational and other projections and forecasts that we may make from time to time are subject to inherent risks.

The projections and forecasts that our management may provide from time to time (including, but not limited to, those relating to timing, progress and
anticipated results of clinical development, regulatory processes, clinical trial timelines and any anticipated benefits of our product candidates) reflect numerous
assumptions made by management, including assumptions with respect to our specific as well as general business, economic, market and financial conditions
and  other  matters,  all  of  which  are  difficult  to  predict  and  many  of  which  are  beyond  our  control.  Accordingly,  there  is  a  risk  that  the  assumptions  made  in
preparing the projections, or the projections themselves, will prove inaccurate. There will be differences between actual and projected results, and actual results
may be materially different from those contained in the projections. The inclusion of the projections in (or incorporated by reference in) this prospectus should
not  be  regarded  as  an  indication  that  we  or  our  management  or  representatives  considered  or  consider  the  projections  to  be  a  reliable  prediction  of  future
events, and the projections should not be relied upon as such. Additionally, final data may differ significantly from preliminary reported data.

Our  certificate  of  incorporation  and  by-laws  contain  provisions  that  may  discourage,  delay  or  prevent  a  change  in  our  management  team  that
stockholders may consider favorable.

Our certificate of incorporation, our bylaws and Delaware law contain provisions that may have the effect of preserving our current management, such

as:

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authorizing the issuance of “blank check” preferred stock without any need for action by stockholders;
eliminating the ability of stockholders to call special meetings of stockholders; and
establishing advance notice requirements for nominations for election to the board of directors or for proposing matters that can be acted on by
stockholders at stockholder meetings.

These provisions could make it more difficult for our stockholders to affect our corporate policies or make changes in our Board of Directors and for a

third party to acquire us, even if doing so would benefit our stockholders.

Ownership  of  the  Company’s  common  stock  is  highly  concentrated,  which  may  prevent  you  and  other  stockholders  from  influencing  significant
corporate decisions and may result in conflicts of interest that could cause the Company’s stock price to decline.

As  of  December  31,  2018,  our  executive  officers,  directors  and  holders  of  five  percent  or  more  of  our  outstanding  common  stock,  together  with  their
respective affiliates, owned over 35% of our outstanding common stock. The interests of these stockholders may not be the same as, or may even conflict with
the  interests  of  our  other  stockholders.  These  stockholders,  acting  individually  or  as  a  group,  will  have  substantial  influence  over  the  outcome  of  a  corporate
action  of  the  Company  requiring  stockholder  approval,  including  the  election  of  directors,  any  merger,  consolidation  or  sale  of  all  or  substantially  all  of  the
Company’s assets or any other significant corporate transaction. These stockholders may also exert influence in delaying or preventing a change in control of
the Company, even if such change in control would benefit the other stockholders of the Company. In addition, the significant concentration of stock ownership
may adversely affect the market value of the Company’s common stock due to investors’ perception that conflicts of interest may exist or arise.

A significant number of shares of our common stock are issuable pursuant to outstanding stock awards, and we expect to issue additional stock
awards and shares of common stock in the future. Exercise of these awards and sales of shares will dilute the interests of existing security holders
and may depress the price of our common stock.

As of December 31, 2018, there were approximately 31.4 million shares of common stock outstanding and outstanding awards to purchase
approximately 7.0 million shares of common stock under various incentive stock plans of the Company. Additionally, as of December 31, 2018, there were
approximately 0.6 million shares of common stock available for future issuance under various incentive plans. We may issue additional common stock and
warrants from time to time to finance our operations. We may also issue additional shares to fund potential acquisitions or in connection with additional stock
options or other equity awards granted to our employees, officers, directors and consultants under our various incentive plans. The issuance of additional shares
of common stock or warrants to purchase common stock and the perception that such issuances may occur or exercise of outstanding warrants or options may
have a dilutive impact on other stockholders and could have a material negative effect on the market price of our common stock.

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The Company’s ability to utilize Nile’s net operating loss and tax credit carryforwards in the future is subject to substantial limitations and may be
further limited as a result of the merger with Capricor.

Federal and state income tax laws impose restrictions on the utilization of net operating loss, or NOL, and tax credit carryforwards in the event that an
“ownership  change”  occurs  for  tax  purposes,  as  defined  by  Section  382  of  the  Internal  Revenue  Code  of  1986,  as  amended,  or  the  Code.  In  general,  an
ownership change occurs when shareholders owning 5% or more of a “loss corporation” (a corporation entitled to use NOL or other loss carryforwards) have
increased  their  aggregate  ownership  of  stock  in  such  corporation  by  more  than  50  percentage  points  during  any  three-year  period.  If  an  “ownership  change”
occurs, Section 382 of the Code imposes an annual limitation on the amount of post-ownership change taxable income that may be offset with pre-ownership
change  NOLs  of  the  loss  corporation  experiencing  the  ownership  change.  The  annual  limitation  is  calculated  by  multiplying  the  loss  corporation’s  value
immediately before the ownership change by the greater of the long-term tax-exempt rate determined by the IRS in the month of the ownership change or the
two preceding months. This annual limitation may be adjusted to reflect any unused annual limitation for prior years and certain recognized built-in gains and
losses for the year. Section 383 of the Code also imposes a limitation on the amount of tax liability in any post-ownership change year that can be reduced by
the loss corporation’s pre-ownership change tax credit carryforwards.

The merger between Nile Therapeutics, Inc., or Nile, and Capricor resulted in an “ownership change” of Nile. In addition, previous or current changes in
the Company’s stock ownership may have triggered or, in the future, may trigger an “ownership change,” some of which may be outside our control. Accordingly,
the Company’s ability to utilize Nile’s NOL and tax credit carryforwards may be substantially limited. These limitations could, in turn, result in increased future tax
payments for the Company, which could have a material adverse effect on the business, financial condition, or results of operations of the Company.

The requirements of being a public company may strain our resources and divert management’s attention.

As a public company, we are subject to the reporting requirements of the Securities Exchange Act of 1934, as amended, or the Exchange Act, and other
applicable securities rules and regulations, and are subject to the listing requirements of The Nasdaq Stock Market LLC, or Nasdaq.  Compliance with these rules
and regulations will increase our legal and financial compliance costs, make some activities more difficult, time-consuming or costly and increase demand on our
systems  and  resources.    The  Exchange  Act  requires,  among  other  things,  that  we  file  annual,  quarterly  and  current  reports  with  respect  to  our  business  and
operating  results  and  maintain  effective  disclosure  controls  and  procedures  and  internal  control  over  financial  reporting.  In  order  to  maintain  and,  if  required,
improve  our  disclosure  controls  and  procedures  and  internal  control  over  financial  reporting  to  meet  this  standard,  significant  resources  and  management
oversight may be required.  As a result, management’s attention may be diverted from other business concerns, which could harm our business and operating
results. Although we have hired employees in order to comply with these requirements, we may need to hire more employees in the future, which will increase
our costs and expenses.

If our minimum bid price stays below $1.00 per share, our common stock may be subject to delisting from the Nasdaq Capital Market.

On December 26, 2018, we received a notice from Nasdaq indicating that we have not been in compliance with the minimum bid requirement set forth in
Nasdaq Rule 5550(a)(2) for a period of 30 consecution business days, due to the closing bid price for shares of our common stock remaining below $1.00 from
November 8, 2018 through December 24, 2018. In accordance with Nasdaq Rule 5810(c)(3)(A), we have been provided a compliance period of 180 calendar
days from the date of the Notice, or until June 24, 2019, to regain compliance with the minimum closing bid price requirement. We can achieve compliance with
the minimum closing bid price requirement if, during the compliance period, the minimum closing bid price per share of our common stock is at least $1.00 for a
minimum of ten consecutive business days. We anticipate that our common stock will continue to be listed and traded on The Nasdaq Capital Market during the
compliance period(s). We previously received notices of listing deficiencies on June 27, 2017 and June 29, 2017, and were able to resolve the deficiencies, but
there is no assurance that we would be able to resolve this listing deficiency. To the extent that we are unable to resolve this listing deficiency, there is a risk that
our common stock may be delisted from The Nasdaq Capital Market and would then likely trade only on the over-the-counter market, or the OTC. If our common
stock  were  to  trade  on  the  OTC,  selling  our  common  stock  could  be  more  difficult  because  smaller  quantities  of  shares  would  likely  be  bought  and  sold,
transactions could be delayed, and it may be difficult to attract security analysts’ coverage. In addition, in the event our common stock is delisted, broker-dealers
transacting  in  our  common  stock  would  be  subject  to  certain  additional  regulatory  burdens,  which  may  discourage  them  from  effecting  transactions  in  our
common stock, thus further limiting the liquidity of our common stock and potentially resulting in lower prices and larger spreads in the bid and ask prices for our
common stock.

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Failure to achieve and maintain effective internal controls in accordance with Section 404 of the Sarbanes-Oxley Act of 2002 could have a material
adverse effect on our business and stock price.

The Sarbanes-Oxley Act of 2002, as amended, or Sarbanes-Oxley, as well as rules implemented by the Securities and Exchange Commission, Nasdaq
and  any  market  on  which  the  Company’s  shares  may  be  listed  in  the  future,  impose  various  requirements  on  public  companies,  including  those  related  to
corporate  governance  practices.  The  Company’s  management  and  other  personnel  will  need  to  devote  a  substantial  amount  of  time  to  these  requirements.
Moreover, these rules and regulations will increase the Company’s legal and financial compliance costs and will make some activities more time consuming and
costly.

Section  404  of  Sarbanes-Oxley,  or  Section  404,  requires  that  we  establish  and  maintain  an  adequate  internal  control  structure  and  procedures  for
financial  reporting.  Our  annual  reports  on  Form  10-K  must  contain  an  assessment  by  management  of  the  effectiveness  of  our  internal  control  over  financial
reporting and must include disclosure of any material weaknesses in internal control over financial reporting that we have identified. The requirements of Section
404  are  ongoing  and  also  apply  to  future  years.  We  expect  that  our  internal  control  over  financial  reporting  will  continue  to  evolve  as  our  business  develops.
Although we are committed to continue to improve our internal control processes and we will continue to diligently and vigorously review our internal control over
financial reporting in order to ensure compliance with Section 404 requirements, any control system, regardless of how well designed, operated and evaluated,
can provide only reasonable, not absolute, assurance that its objectives will be met. Therefore, we cannot be certain that in the future material weaknesses or
significant deficiencies will not exist or otherwise be discovered. If material weaknesses or other significant deficiencies occur, these weaknesses or deficiencies
could result in misstatements of our results of operations, restatements of our consolidated financial statements, a decline in our stock price, or other material
adverse effects on our business, reputation, results of operations, financial condition or liquidity.

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ITEM 1B.

UNRESOLVED STAFF COMMENTS

None.

ITEM 2.

PROPERTIES

We  do  not  own  any  real  property.  Our  principal  offices  are  located  at  8840  Wilshire  Blvd.,  2nd  Floor,  Beverly  Hills,  California  90211.  Capricor  leases
space for its corporate offices from The Bubble Real Estate Company, LLC pursuant to a lease that was originally effective for a two-year period beginning July
1, 2013 with an option to extend the lease for an additional twelve months. The lease has been amended several times since it was originally executed, in each
case  extending  the  term  of  the  lease.  On  January  11,  2019,  Capricor  entered  into  a  Fourth  Lease  Amendment  with  The  Bubble  Real  Estate  Company,  LLC.
Under the terms of the Fourth Lease Amendment, the lease term extension commenced on January 1, 2019 and will end on December 31, 2019 with a base
rent of $25,867 per month.

The Facilities Lease which Capricor entered into with CSMC is for a term of three years commencing June 1, 2014 and replaced the month-to-month
lease  that  was  previously  in  effect  between  CSMC  and  Capricor.  On  August  10,  2017,  the  Company  and  CSMC  entered  into  the  First  Amendment  to  the
Facilities Lease effective August 1, 2017, or the First Amendment, pursuant to which the term of the Facilities Lease was extended for an additional 12-month
period, and the Company was granted an option to further extend the term for an additional 12-month period thereafter through July 31, 2019. Under the First
Amendment, the total monthly rent increased from approximately $19,350 to $19,756. In addition, pursuant to the First Amendment, the premises covered by the
Facilities Lease now also include the manufacturing facility currently being utilized by Capricor. In lieu of further increasing the monthly rental payment set forth
in  the  First  Amendment,  the  Company  has  also  agreed  to  provide  doses  of  CAP-1002  for  use  in  CSMC’s  clinical  trials  for  a  negotiated  amount  of  monetary
compensation. On September 7, 2018, Capricor entered into a Second Amendment to the CSMC Facilities Lease pursuant to which Capricor was granted two
consecutive  1-year  options  to  extend  the  term  of  the  Facilities  Lease  through  July  31,  2021.  We  are  planning  to  enter  into  a  Third  Amendment  to  the  CSMC
Facilities Lease reducing the square footage of the leased premises, which would result in a rent reduction of approximately $4,000 per month. The premises
leased from CSMC are located at 8700 Beverly Blvd., Los Angeles, California 90048.

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ITEM 3.

LEGAL PROCEEDINGS

We are not involved in any material pending legal proceedings and are not aware of any material threatened legal proceedings against us.

ITEM 4.

MINE SAFETY DISCLOSURES

Not applicable.

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PART II

ITEM 5.

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

Market for Common Stock

Our common stock is traded on the Nasdaq Capital Market under the symbol “CAPR”. The following table lists the high and low closing sales prices of
our  common  stock  as  quoted,  in  U.S.  dollars,  by  Nasdaq,  during  each  quarter  within  the  last  two  completed  fiscal  years.  The  quotations  reflect  inter-dealer
prices, without retail markup, markdown or commission, and may not represent actual transactions. Consequently, the information provided below may not be
indicative of our common stock price under different conditions.

Year ended December 31, 2017
First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Year ended December 31, 2018
First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Holders

  $

  $

High

Low

3.40    $
3.29     
3.03     
3.45     

2.09    $
1.58     
1.49     
1.08     

2.18 
0.63 
0.67 
1.46 

1.28 
1.26 
1.02 
0.32 

According  to  the  records  of  our  transfer  agent,  American  Stock  Transfer  &  Trust  Company,  as  of  March  28,  2019,  we  had  122  holders  of  record  of

common stock, not including holders who held in “street name.”

Dividends

We have never declared or paid a dividend on our common stock and do not anticipate paying any cash dividends in the foreseeable future. The ability

of our Board of Directors to declare a dividend is subject to limits imposed by Delaware corporate law.

Securities Authorized for Issuance Under Equity Compensation Plans

The information required by this item is set forth in the section entitled “Securities Authorized for Issuance Under Equity Compensation Plans” in Part III,

Item 12 of this Annual Report on Form 10-K.

Performance Graph

We are a smaller reporting company, as defined by Rule 12b-2 of the Securities Exchange Act of 1934, as amended, and are not required to provide a

performance graph.

Recent Sales of Unregistered Securities

On  December  31,  2018,  we  granted  24,996  shares  of  our  common  stock,  par  value  $0.001  per  share,  or  Common  Stock,  to  a  consulting  firm  as
consideration  for  consulting  services  provided  to  us  by  the  consulting  firm.  The  shares  of  our  Common  Stock  granted  to  the  consulting  firm  were  issued  in
reliance  on  the  exemption  from  registration  afforded  by  Section  4(a)(2)  of  the  Securities  Act  of  1933,  as  amended.  The  consulting  firm  represented  to  the
Company  that  it  was  acquiring  the  Common  Stock  solely  for  investment  and  not  with  a  view  to  the  distribution  thereof  or  with  any  intention  of  distributing  or
reselling any of the Common Stock.

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Issuer Purchases of Equity Securities

None.

ITEM 6.

SELECTED FINANCIAL DATA

We are a smaller reporting company, as defined by Rule 12b-2 of the Securities Exchange Act of 1934, as amended, and are not required to provide the

information required under this item.

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ITEM 7.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The  following  discussion  of  our  financial  condition  and  results  of  operations  should  be  read  in  conjunction  with  the  audited  consolidated  financial
statements and the audited consolidated notes to those statements included elsewhere in this Annual Report on Form 10-K. This discussion includes forward-
looking  statements  that  involve  risks  and  uncertainties.  As  a  result  of  many  factors,  our  actual  results  may  differ  materially  from  those  anticipated  in  these
forward-looking statements.

Overview

Our mission is to develop first-in-class biological therapies for the treatment of diseases, with a focus on Duchenne muscular dystrophy, or DMD, and
other rare disorders. Our executive offices are located at 8840 Wilshire Blvd., 2nd Floor, Beverly Hills, California 90211. Our telephone number is (310) 358-3200
and our Internet address is www.capricor.com.

Consummation of the Merger

We were originally incorporated in Delaware in August 2005 under the name Nile Pharmaceuticals, Inc. and we changed our name to Nile Therapeutics,
Inc., or Nile, in January 2007. On November 20, 2013, pursuant to that certain Agreement and Plan of Merger and Reorganization dated as of July 7, 2013, as
amended by that certain First Amendment to Agreement and Plan of Merger and Reorganization dated as of September 27, 2013, or as amended, the Merger
Agreement, by and among Nile, Nile’s wholly-owned subsidiary, Bovet Merger Corp., a Delaware corporation, or Merger Sub, and Capricor, Inc., or Capricor,
Merger Sub merged with and into Capricor and Capricor became a wholly-owned subsidiary of Nile (referred to herein as the Merger). Immediately prior to the
effective time of the merger, and in connection therewith, Nile filed certain amendments to its certificate of incorporation which, among other things (i) effected a
1-for-50  reverse  split  of  its  common  stock,  (ii)  changed  its  corporate  name  from  “Nile  Therapeutics,  Inc.”  to  “Capricor  Therapeutics,  Inc.,”  and  (iii)  effected  a
reduction in the total number of authorized shares of common stock from 100,000,000 to 50,000,000, and a reduction in the total number of authorized shares of
preferred stock from 10,000,000 to 5,000,000.

Capricor, our wholly-owned subsidiary, was founded in 2005 as a Delaware corporation based on the innovative work of its founder, Eduardo Marbán,
M.D.,  Ph.D.,  and  his  collaborators.  First  located  in  Baltimore,  Maryland,  adjacent  to  The  Johns  Hopkins  University,  or  JHU,  where  Dr.  Marbán  was  chief  of
cardiology,  Capricor  moved  to  Los  Angeles,  California  in  2007  when  Dr.  Marbán  became  Director  of  the  Heart  Institute  at  Cedars-Sinai  Medical  Center,  or
CSMC. Capricor’s laboratories and manufacturing facilities are located in space that Capricor leases from CSMC.

Drug Candidates

Our Product Candidates

We currently have four drug candidates, two of which are in various stages of active development. Our current research and development efforts have
been focused on CAP-1002 and CAP-2003. In 2018 we commenced enrollment of patients in a clinical trial of CAP-1002 in patients with DMD called HOPE-2.
CAP-1002 was also the subject of three previous clinical trials conducted by us. Recently, we decided to end the long term follow-up which had been ongoing in
our  previously  completed  trials.  CAP-1002  is  also  currently  being  investigated  in  two  additional  trials  sponsored  by  CSMC,  which  are  the  REGRESS  trial
investigating heart failure with preserved ejection fraction and the ALPHA trial investigating pulmonary arterial hypertension. Although, we are not the sponsor of
these trials, we are providing the CAP-1002 investigational product for use in the trials. We are also evaluating CAP-2003 in pre-clinical studies for the treatment
of  various  indications.  CAP-1001  (autologous  CDCs)  was  the  subject  of  the  CSMC  and  JHU-sponsored  Phase  I  CADUCEUS  trial  and  is  not  in  active
development. Both CAP-1002 and CAP-1001 are derived from cardiospheres, or CSps, and we do not plan to develop CSps as a therapeutic.

CAP-1002 for the Treatment of Duchenne Muscular Dystrophy:

Based on our understanding of the mechanism of action of CAP-1002 which has been seen in pre-clinical models of DMD, we believe that CAP-1002
has  the  potential  to  decrease  inflammation  and  muscle  degeneration  while  exerting  positive  effects  on  muscle  regeneration,  all  of  which  may  translate  into
patients retaining muscle function for a longer period of time. Data supporting peripheral intravenous route of administration of CAP-1002 in the DMD setting has
been provided by pre-clinical mouse studies where CDCs, the active ingredient in CAP-1002, have been shown to increase exercise capacity and diaphragmatic
function.

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Phase II HOPE-2 Clinical Trial

HOPE-2 is a randomized, double-blind, placebo-controlled clinical trial which is being conducted at multiple sites located in the United States. Originally,
HOPE-2 was designed as an 84 patient clinical trial, but we are pursuing a sample size re-estimation that will likely lead to a significant reduction in the number
of DMD patients. To date, we have enrolled 20 patients in our HOPE-2 clinical trial. The clinical trial will evaluate the safety and efficacy of repeat, intravenous,
or  IV,  doses  of  CAP-1002,  in  boys  and  young  men  with  evidence  of  skeletal  muscle  impairment  regardless  of  ambulatory  status  and  on  a  stable  regimen  of
systemic glucocorticoids. While there are many clinical initiatives in DMD, HOPE-2 is one of the very few to focus on non-ambulant patients. These boys and
young men are looking to maintain what function they have in their arms and hands, and Capricor’s previous study of a single intracoronary dose of CAP-1002
provided preliminary evidence of efficacy that CAP-1002 may be able to help DMD patients retain, or slow the loss of, upper limb function.

After a patient in the trial had a serious adverse event in the form of anaphylaxis, we put a voluntary hold on dosing in December 2018 to develop a plan
to manage potential allergic reactions. The investigation suggests that the patient may have been allergic to something contained in the investigational product,
including an excipient, or inactive ingredient, in the formulation. To reduce the risk of future events, we initiated a pre-medication strategy commonly used by
physicians to prevent and treat allergic reactions. After an approximate one month period, the FDA and the Data and Safety Monitoring Board (DSMB) granted
us permission to resume enrollment in the study.

In June 2017, we had a meeting with the FDA to discuss potential clinical endpoints that could be used for registration strategies for CAP-1002 in the
DMD indication. The minutes of the meeting indicated the FDA's willingness to accept Capricor's proposal to use the Performance of the Upper Limb, or PUL,
test  as  the  basis  for  the  primary  efficacy  endpoint  for  clinical  studies  in  support  of  a  Biologics  License  Application,  or  BLA.  The  PUL  test  is  an  outcomes
instrument that was specifically designed to assess upper limb function in ambulant and non-ambulant patients with DMD. In December 2018, we met again with
the FDA as part of the expedited review afforded under the RMAT designation. The FDA grants the RMAT designation to investigational regenerative medicine
therapies intended to treat a serious condition and for which preliminary clinical evidence indicates a potential to address unmet medical needs for that condition.
 During the RMAT discussion, which was reflected in subsequent meeting minutes issued by the FDA, Capricor asked whether the FDA would agree if HOPE-2,
could serve as a registration study if HOPE-2 provides evidence that CAP-1002 is safe and effective in treating Duchenne muscular dystrophy. The FDA advised
Capricor to request an end of phase meeting after completion of the trial to determine whether HOPE-2 could serve as the registration study.

The FDA also reiterated its support for the use of the Performance of the Upper Limb (PUL) 2.0 mid-level test, or the PUL 2.0, which is described in
more  detail  below,  as  the  primary  efficacy  endpoint  for  HOPE-2.  In  addition,  the  agency  stated  that  the  trial  would  need  to  provide  evidence  of  clinically
meaningful changes in the PUL, as well as other evidence supportive of CAP-1002 efficacy for patients with advanced Duchenne muscular dystrophy, in order
to potentially serve as a registration trial.

The  primary  efficacy  endpoint  will  be  the  relative  change  in  patients’  abilities  to  perform  manual  tasks  that  relate  to  activities  of  daily  living  and  are
important to their quality of life. These abilities will be measured through the PUL test, a validated test for skeletal muscle function in DMD. HOPE-2 will focus on
the mid-level dimension of the PUL 2.0 – or the ability to use muscles from the elbow to the fingers, which are essential for operating wheelchairs and performing
other daily functions. In HOPE-2, we may include additional secondary and exploratory endpoints such as cardiac function, pulmonary function testing, quality of
life and additional measures.

Currently, we are evaluating several options with respect to the HOPE-2 trial, which includes a reduction in the number of patients to 20, a reduction in
the dosing protocol for certain subjects as well as a data analysis to be conducted at the 6-month time-point as opposed to the originally designed 12-month
time-point  for  certain  subjects.  We  anticipate  the  interim  data  will  be  available  in  early  Q3  2019.  Continuation  of  enrollment  and  completion  of  the  study  as
originally designed is dependent on the outcome of the interim analysis and our ability to secure additional funding.

While the trial was originally planned to be conducted at approximately 10-15 investigative sites in the U.S., we recently decided to terminate several
sites which had not yet recruited any patients. Other operational aspects of the trial are being assessed and potentially reduced in order to conserve resources
and meet the operational needs of the trial as they are re-defined.

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Phase I/II HOPE-Duchenne Clinical Trial

We  have  completed  the  randomized,  controlled,  multi-center  Phase  I/II  HOPE-Duchenne  clinical  trial  which  was  designed  to  evaluate  the  safety  and
exploratory  efficacy  of  CAP-1002  in  patients  with  cardiomyopathy  associated  with  Duchenne  muscular  dystrophy,  or  DMD.  Twenty-five  patients  were
randomized in a 1:1 ratio to receive either CAP-1002 on top of usual care or usual care only. In patients receiving CAP-1002, 25 million cells were infused into
each of their three main coronary arteries for a total dose of 75 million cells. It was a one-time treatment, and the last patient was infused in September 2016.
Patients were observed over the course of 12 months. Efficacy was evaluated according to several exploratory outcome measures. This study was funded in
part through a grant award from the California Institute for Regenerative Medicine, or CIRM. In January 2019, this study was published in the online issue of
Neurology, the medical journal of the American Academy of Neurology.

We commenced the HOPE-Duchenne trial in February 2016 and completed enrollment in September 2016. In April 2017, we reported positive top-line
results from a pre-specified six-month interim analysis of this study, which showed that CAP-1002 was generally safe and well-tolerated over the initial six-month
follow-up period. The six-month results were presented at the 22nd Annual International Congress of the World Muscle Society in October 2017.

In  exploratory  efficacy  analyses,  observed  changes  from  baseline  to  Month  6  significantly  differed  by  treatment  group  for  systolic  thickening  of  the
inferior wall of the heart as measured by MRI (p=0.03). In a post-hoc analysis of function of the mid- and distal-level upper limb in which a responder was defined
as a patient who demonstrated a 10% improvement from baseline in score on the PUL test, CAP-1002 patients were more likely to be responders than patients
in  usual  care  (p=0.045)  at  Week  6.  In  addition,  numerical  results  in  some  other  cardiac  and  skeletal  muscle  measures,  including  cardiac  scar  (p=0.09),  were
consistent  with  a  treatment  effect  although  differences  between  treatment  groups  were  not  statistically  significant.  The  observed  clinical  results  appear  to
generally corroborate a large body of pre-clinical data from studies in DMD animal models.

We reported our 12-month data from the Hope-Duchenne trial at a Late-Breaking Science session of the American Heart Association Scientific Sessions
2017.  As  shoulder  function  had  already  been  lost  in  most  of  the  HOPE  participants,  investigators  used  the  combined  mid-distal  PUL  subscales  to  assess
changes  in  skeletal  muscle  function  and  found  significant  improvement  in  those  treated  with  CAP-1002  in  a  defined  post-hoc  analysis.  Among  the  lower-
functioning patients, defined as patients with a baseline mid-distal PUL score < 55 out of 58, investigators reported sustained or improved motor function at 12
months in 8 of 9 (89%) patients treated with CAP-1002 as compared to none (0%) of the usual care participants (p=0.007).

To  assess  cardiac  structure  and  function,  investigators  used  magnetic  resonance  imaging,  or  MRI.  They  found  significant  improvements  in  systolic
thickening of the left ventricular wall among those patients treated with CAP-1002. Systolic wall thickening is the component of myocardial contraction ultimately
responsible for ejection of blood from the left ventricle. Preservation or enhancement of systolic wall thickening may potentially be the result of the reversal of
fibrosis.

In the inferior wall, they recorded a mean (SD) 31.2% (47.0%) increase in thickening six months after treatment and a mean 25.8% (46.7%) increase in
thickening 12 months after treatment. In comparison, the usual care group showed a mean 8.8% (27.7%) decrease at six months and a mean 1.6% (37.9%)
increase at 12 months in the systolic thickening of the inferior wall. The difference between the groups in absolute change from baseline to six months achieved
statistical significance (p=0.04) and trended in favor of CAP-1002 treatment group (p=0.09) from baseline to 12 months.

Investigators  also  found  that  scarring  of  the  heart  muscle  among  those  treated  with  CAP-1002  decreased  relative  to  the  control  group.  Progressive
cardiac  scarring  eventually  impairs  the  heart's  pumping  ability  and  is  currently  the  leading  cause  of  death  in  Duchenne  muscular  dystrophy.  At  the  12-month
follow-up, those treated with CAP-1002 had a mean (SD) 7.1% (10.3%) reduction in scar size, in contrast to a mean 4.8% (22.3%) increase in scar size in the
usual care group, a difference that achieved statistical significance using non-parametric analysis to account for outliers (p=0.03).

CAP-1002  was  generally  safe  and  well-tolerated  in  the  HOPE-Duchenne  trial.  There  was  no  significant  difference  in  the  incidence  of  treatment-

emergent adverse events in either group. There were no early study discontinuations due to adverse events.

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Additionally, in 2018 we conducted an open-label extension of the Hope-Duchenne trial, or HOPE-OLE, where 8 patients who were randomized into the
control group of the HOPE-Duchenne trial were given two doses of CAP-1002. We have completed enrollment and treatment of the patients in the HOPE-OLE
trial.  In  January  2019,  we  entered  into  an  Amendment  to  the  CIRM  Notice  of  Award  pursuant  to  which  CIRM  allowed  us  to  use  excess  funds  from  our  grant
award to fund, in part, certain activities associated with HOPE-OLE.

Regulatory Designations for CAP-1002 for the treatment of DMD

In  April  2015,  the  FDA  granted  Orphan  Drug  Designation  to  CAP-1002  for  the  treatment  of  DMD.  Orphan  Drug  Designation  is  granted  by  the  FDA’s
Office of Orphan Drug Products to drugs intended to treat a rare disease or condition affecting fewer than 200,000 people in the United States or a disease or
condition that affects more than 200,000 people in the United States and for which there is no reasonable expectation that the cost of developing and making
available in the United States a drug for this type of disease or condition will be recovered from sales in the United States for that drug. This designation confers
special  incentives  to  the  drug  developer,  including  tax  credits  on  the  clinical  development  costs  and  prescription  drug  user  fee  waivers  and  may  allow  for  a
seven-year period of market exclusivity in the United States upon FDA approval.

In July 2017, the FDA granted Rare Pediatric Disease Designation to CAP-1002 for the treatment of DMD. The FDA defines a “rare pediatric disease” as
a  serious  or  life-threatening  disease  affecting  individuals  primarily  aged  from  birth  to  18  years  and  that  affects  fewer  than  200,000  individuals  in  the  United
States. Under the FDA's Rare Pediatric Disease Priority Review Voucher program, upon the approval of a qualifying New Drug Application, or NDA, or BLA for
the treatment of a rare pediatric disease, the sponsor of such application would be eligible for a Rare Pediatric Disease Priority Review Voucher that can be used
to obtain priority review for a subsequent NDA or BLA. The Priority Review Voucher may be sold or transferred an unlimited number of times.

In February 2018, we were notified by the FDA Office of Tissues and Advanced Therapies, that we were granted the Regenerative Medicine Advanced
Therapy, or RMAT, designation for CAP-1002 for the treatment of DMD. The FDA grants the RMAT designation to regenerative medicine therapies intended to
treat  a  serious  condition  and  for  which  preliminary  clinical  evidence  indicates  a  potential  to  address  unmet  medical  needs  for  that  condition.  The  RMAT
designation  makes  therapies  eligible  for  the  same  actions  to  expedite  the  development  and  review  of  a  marketing  application  that  are  available  to  drugs  that
receive  breakthrough  therapy  designation  –  including  increased  meeting  opportunities,  early  interactions  to  discuss  any  potential  surrogate  or  intermediate
endpoints and the potential to support accelerated approval. CAP-1002 is one of the few therapies currently in development to help non-ambulant patients with
Duchenne muscular dystrophy. To receive the RMAT designation, we submitted data from the HOPE-Duchenne Trial.

CAP-1002 for the Treatment of Cardiac Conditions:

The Phase I portion of the ALLSTAR trial was a 14-patient, open-label, dose-escalation study that was conducted to evaluate the clinical safety of CAP-
1002 in patients who had experienced a large heart attack and who had residual cardiac dysfunction. Each patient received a single infusion of CAP-1002 into
the coronary artery most closely associated with the location of their MI, at a dose level of either 12.5 million or 25 million cells. The primary safety endpoints
focused  on  the  potential  adverse  effects  of  CAP-1002  delivery,  including  potential  immunologic  consequences  of  infusing  cells  that  had  originated  from  an
unrelated  donor.  Event  rates  observed  for  each  of  the  four  pre-specified  safety  endpoints  (acute  myocarditis  possibly  attributable  to  CAP-1002;  death  due  to
ventricular  tachycardia  or  ventricular  fibrillation;  sudden  death;  and  major  adverse  cardiac  events)  were  0%  over  one  and  12  months  following  CAP-1002
infusion.

This Phase I study was funded in large part by a grant received from the National Institutes of Health, or NIH.

Capricor  began  enrollment  of  the  Phase  II  ALLSTAR  study  in  the  first  quarter  of  2014.  This  randomized,  double-blind,  placebo-controlled  trial  was
designed to determine if treatment with CAP-1002 can reduce scar size in patients who have suffered an MI and other endpoints. At the time of randomization,
patients were stratified into one of two cohorts according to the time since the occurrence of their MI (either 30 to 90 days after the MI, or greater than 90 days
up to one-year after the MI). Following infusion, patients were to be followed for periodic evaluations over the course of one year. Patients were randomized in a
2:1 ratio to receive an infusion of CAP-1002 (25 million cells) or placebo, respectively, into the coronary artery most closely associated with the region of their MI.
The trial was powered to detect a reduction in scar size, relative to placebo, as measured by MRI at the 12-month follow-up. In addition to evaluating CAP-1002
according to changes in scar size, ALLSTAR also evaluated CAP-1002 according to a variety of clinical and quality of life endpoints. The Phase II portion of the
ALLSTAR trial was funded in large part through the support of CIRM.

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In October 2016, we announced completion of enrollment of the Phase II portion of the ALLSTAR trial in which 142 subjects were randomized to the
active  or  control  treatment  groups  in  a  2:1  ratio,  respectively,  and  of  whom  134  received  a  single  infusion  of  either  CAP-1002  or  placebo  into  the  infarct-
associated coronary artery. Patients in the trial were enrolled at approximately 30 centers in the United States and in Canada.

In  May  2017,  we  announced  that  a  pre-specified  administrative  interim  analysis  performed  on  six-month  follow-up  data  from  the  ALLSTAR  trial
demonstrated  a  low  probability  (futility)  of  achieving  a  statistically-significant  difference  in  the  12-month  primary  efficacy  endpoint  of  percent  change  from
baseline infarct size as a percentage of left ventricular mass, measured by cardiac MRI. At six months, a near-statistically-significant (p=0.05) reduction of mean
end-diastolic volume, as well as a trend of reduction of mean end-systolic volume, were seen in the CAP-1002 treatment group. There was no notable difference
between treatment groups with respect to the change in ejection fraction. There were no safety signals in the CAP-1002 treatment cohort. Based on the results
of the interim analysis, we elected to forego further MRI analyses and transition all patients in ALLSTAR to long-term follow-up. At this time, all long-term follow-
up has been terminated and we expect to incur no further material expenses related to the ALLSTAR trial.

Phase I/II DYNAMIC Clinical Trial

The  Phase  I/II  DYNAMIC  trial,  of  which  the  Phase  I  portion  has  concluded,  was  designed  to  evaluate  the  safety  and  efficacy  of  CAP-1002  in  the
treatment of patients with advanced heart failure resulting from dilated cardiomyopathy of either ischemic or non-ischemic origin. This condition is characterized
by chronic structural and functional abnormalities present throughout the heart’s contractile tissue. In the DYNAMIC trial, CAP-1002 was infused into all three
main coronary arteries to obtain broad exposure. Following infusion, patients were followed for one year. The trial was funded in part through a grant award from
the NIH.

We  initiated  the  open-label,  dose-escalating  Phase  I  portion  of  the  DYNAMIC  trial  in  December  2014  at  a  single  center,  CSMC,  and  in  April  2015,
completed enrollment with 14 patients with New York Heart Association, or NYHA, Class III heart failure. Each patient was administered CAP-1002 via a one-
time, triple coronary infusion at one of several evenly-divided dose levels (37.5 million, 50 million, 62.5 million, or 75 million cells total). Initial top-line six-month
results were presented at the American Heart Association’s Annual Scientific Sessions in November 2015. Multi-vessel intracoronary infusion of CAP-1002 in
subjects  with  dilated  cardiomyopathy  was  shown  to  be  safe  in  this  study  with  no  major  adverse  cardiac  events  reported  at  one  month  or  at  six  months  post-
infusion. Although this trial was intended as a safety study, the six-month data demonstrated encouraging and congruent preliminary efficacy signals in multiple
parameters, including ejection fraction, ventricular volumes, exercise capacity and subjective well-being.

In June 2016, Capricor reported positive 12-month data from the DYNAMIC study. For the 12 patients available for follow-up at one year, improvements
from baseline in key cardiac function and dimensional indices that had been observed at six months were directionally maintained. Importantly, the change in
median left ventricular ejection fraction from baseline to 12 months maintained its level of statistical significance that was shown at six months (p=0.02 at both
time points) and, on an absolute basis, continued to improve from six to 12 months. Of the five NYHA Class III subjects who received the highest dose of CAP-
1002 (75 million cells), two subjects improved by two Classes (to Class I) and three improved by one Class (to Class II) at six months. At 12 months, three of
these five subjects were assessed as Class I and two as Class II, demonstrating further improvement and indicating durability of the benefit of CAP-1002 on
heart failure status for as long as one year following administration. CAP-1002 infusion was well-tolerated in DYNAMIC. Two of the 14 patients, who were in the
lower  two  of  the  four  dose  cohorts,  died  from  progressive  heart  failure  approximately  one  and  three  months  prior  to  study  conclusion.  Although  we  have
designed a Phase II study to evaluate CAP-1002 in the heart failure population, at this time, we have no plans to conduct the Phase II portion of the DYNAMIC
trial.

Investigator Sponsored Clinical Trials

Capricor has agreed to provide cells for investigational purposes in two clinical trials sponsored by CSMC. These cells were developed as part of the
Company’s past research and development efforts. The first trial is known as “Regression of Fibrosis and Reversal of Diastolic Dysfunction in HFpEF Patients
Treated  with  Allogeneic  CDCs.”  Dr.  Eduardo  Marbán  is  the  named  principal  investigator  under  the  study.  The  second  trial  is  known  as  “Pulmonary  Arterial
Hypertension treated with Cardiosphere-derived Allogeneic Stem Cells.” In both studies, Capricor is providing the necessary number of doses of cells and will
receive a negotiated amount of monetary compensation which is estimated to be approximately $2.1 million over several years.

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CAP-2003:

Extracellular  vesicles  (“EVs”),  including  exosomes  and  microvesicles  are  nano-scale,  membrane-enclosed  vesicles,  that  are  secreted  by  cells  and
contain characteristic lipids, proteins and RNA molecules, such as microRNAs. EVs act as messengers to regulate the functions of neighboring cells, and pre-
clinical  research  has  shown  that  exogenously-administered  exosomes  can  direct  or,  in  some  cases,  re-direct  cellular  activity,  supporting  their  therapeutic
potential agents or delivery vehicles. Their size, ease of crossing cell membranes, and ability to communicate in native cellular language makes them an exciting
class of potential therapeutic agents.

CAP-2003 is comprised of exosomes secreted by CDCs which are shown to mediate many of the effects that are observed with the CDCs, including anti-
inflammatory, pro-angiogenic, anti-apoptotic, and anti-fibrotic effects. We are currently conducting studies in pre-clinical models of various conditions to explore
the possible therapeutic benefits that CAP-2003 may possess. It is unknown at this time when an IND will be submitted for any particular indication. Additionally,
in pre-clinical studies, we are exploring the use of CAP-2003 as a potential vehicle for delivering therapies to targeted tissues in the human body.

In  July  2018,  Capricor,  Inc.  entered  into  a  Cooperative  Research  and  Development  Agreement  with  the  U.S.  Army  Institute  of  Surgical  Research
pursuant to which the parties agreed to cooperate in research and development on the evaluation of CAP-2003 for the treatment of trauma related injuries and
conditions, which are now the third leading cause of death in the U.S. At this time, we are considering various strategic options with respect to this program.

Inactive or Discontinued Product Candidates

CAP-1001:

CAP-1001  consists  of  autologous  CDCs.  This  product  candidate  was  evaluated  in  the  randomized,  double-blind,  placebo-controlled  Phase  I
CADUCEUS  clinical  trial  in  patients  who  had  recently  experienced  an  MI.  The  study  was  sponsored  and  conducted  by  CSMC  in  collaboration  with  JHU.  At
present, there is no plan for another clinical trial for CAP-1001.

CSps:

CSps are a 3D micro-tissue from which CDCs are derived, and have shown significant healing effects in pre-clinical models of heart failure. While we

consider CSps an important asset, at present there is no plan to develop CSps as a therapeutic agent.

Natriuretic Peptides:

In February 2017, we elected to terminate our former natriuretic peptide development program, consisting of Cenderitide (CD-NP) and CU-NP, so as to

more efficiently focus our resources and efforts on our CAP-1002 and CAP-2003 programs.

Financial Operations Overview

We  have  no  commercial  product  sales  to  date  and  will  not  have  the  ability  to  generate  any  commercial  product  revenue  until  after  we  have  received
approval from the FDA or equivalent foreign regulatory bodies to begin selling our pharmaceutical product candidates. Developing pharmaceutical products is a
lengthy and very expensive process. Even if we obtain the capital necessary to continue the development of our product candidates, whether through a strategic
transaction  or  otherwise,  we  do  not  expect  to  complete  the  development  of  a  product  candidate  for  several  years,  if  ever.  To  date,  most  of  our  development
expenses have related to our product candidates, consisting of CAP-1002, CAP-2003 and our former product candidate, Cenderitide. As we proceed with the
clinical  development  of  CAP-1002,  and  as  we  further  develop  CAP-2003  and  other  additional  products,  our  expenses  will  further  increase.  Accordingly,  our
success depends not only on the safety and efficacy of our product candidates, but also on our ability to finance the development of the products and our clinical
programs.  Our  major  sources  of  working  capital  to  date  have  been  proceeds  from  private  and  public  equity  sales,  grants  received  from  the  NIH  and  the
Department of Defense, or DoD, a payment from Janssen and a loan and grant award from CIRM.

Research and development, or R&D, expenses consist primarily of salaries and related personnel costs, supplies, clinical trial costs, patient treatment
costs, rent for laboratories and manufacturing facilities, consulting fees, costs of personnel and supplies for manufacturing, costs of service providers for pre-
clinical, clinical and manufacturing, and certain legal expenses resulting from intellectual property prosecution, stock compensation expense and other expenses
relating  to  the  design,  development,  testing  and  enhancement  of  our  product  candidates.  Except  for  certain  capitalized  intangible  assets,  R&D  costs  are
expensed as incurred.

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General  and  administrative,  or  G&A,  expenses  consist  primarily  of  salaries  and  related  expenses  for  executive,  finance  and  other  administrative
personnel, stock compensation expense, accounting, legal and other professional fees, consulting expenses, rent for corporate offices, business insurance and
other corporate expenses.

Our results have included non-cash compensation expense due to the issuance of stock options and warrants, as applicable. We expense the fair value
of stock options and warrants over their vesting period as applicable. When more precise pricing data is unavailable, we determine the fair value of stock options
using the Black-Scholes option-pricing model. The terms and vesting schedules for share-based awards vary by type of grant and the employment status of the
grantee. Generally, the awards vest based upon time-based or performance-based conditions. Performance-based conditions generally include the attainment of
goals  related  to  our  financial  performance  and  product  development.  Stock-based  compensation  expense  is  included  in  the  consolidated  statements  of
operations under G&A or R&D expenses, as applicable. We expect to record additional non-cash compensation expense in the future, which may be significant.

Results of Operations for the fiscal years ended December 31, 2018 and 2017

Revenue

Collaboration Income.  As a result of the Janssen Agreement, collaboration income for the years ended December 31, 2018 and 2017 was zero and
approximately $1.4 million, respectively. On June 30, 2017, Capricor was informed by Janssen that Janssen would not be exercising its exclusive license option
under  the  Janssen  Agreement.  Additionally,  there  are  no  further  activities  ongoing  in  connection  with  the  Collaboration  with  Janssen  and  all  revenue  was
recognized as of June 30, 2017.

Grant  Income.  Grant  income  for  the  years  ended  December  31,  2018  and  2017  was  approximately  $1.0  million  and  $1.1  million,  respectively.  The
decrease in grant income of approximately $0.1 million in 2018 as compared to 2017 is primarily due to the timing of grant activities. The pre-clinical phase of
the NIH grant award came to completion during the third quarter of 2018.

Miscellaneous Income. Miscellaneous income for the years ended December 31, 2018 and 2017 was approximately $0.7 million and $0.2 million,
respectively. The miscellaneous income was related to providing cells for investigational purposes for clinical trials sponsored by CSMC, which began in the third
quarter of 2017.

Operating Expenses

General  and  Administrative  Expenses .  G&A  expenses  for  the  years  ended  December  31,  2018  and  2017  were  approximately  $4.9  million  and  $4.8
million, respectively. The increase of approximately $0.1 million in G&A expenses in the year ended December 31, 2018 compared to the year ended December
31, 2017 is primarily attributable to investor relations expenses.

Research and Development Expenses . R&D expenses for the years ended December 31, 2018 and 2017 were approximately $12.1 million and $10.8
million, respectively. The increase of approximately $1.3 million for the year ended December 31, 2018 as compared to the year ended December 31, 2017 is
primarily due to the timing of clinical development activities of CAP-1002 (HOPE-Duchenne, HOPE-2 and HOPE-OLE clinical trials). These activities resulted in
an increase of approximately $3.3 million. Furthermore, for the year ended December 31, 2018, there was a decrease of approximately $1.3 million related to
reduced  clinical  development  expenses  in  connection  with  the  ALLSTAR  clinical  trial.  Additionally,  there  was  a  decrease  of  approximately  $0.8  million  in
research and development expenses related to CAP-1002 and CAP-2003 for the year ended December 31, 2018 as compared to the same period in 2017.

Other Expenses

Interest Expense. Interest expense for the years ended December 31, 2018 and 2017 was zero and $398,807, respectively. The decrease in interest

expense in 2018 as compared to 2017 is due to the forgiveness of the CIRM Loan Award in December 2017.

Forgiveness  of  Loan  Payable. Forgiveness  of  loan  payable,  a  non-cash  income,  was  approximately  $15.7  million  for  the  year  ended  December  31,
2017. Forgiveness of loan payable included $14,405,857 in principal and $1,248,276 in accrued interest. No forgiveness of loan payable was recorded for the
year ended December 31, 2018.

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Products Under Active Development

 CAP-1002 – The development of CAP-1002 is in its developmental stages. We expect to spend approximately $3.0 million to $5.0 million during 2019
on the clinical development of CAP-1002, which expenses are primarily related to our HOPE-2 clinical trial. These figures are largely dependent on whether or
not we reinitiate enrollment in the HOPE-2 trial. That determination will depend on the results of our planned interim analysis and our ability to secure additional
funding.

CAP-2003 – We expect to spend approximately $0.5 million to $1.5 million during 2019 on pre-clinical and other research expenses related to the CAP-
2003 program, a portion of which will be offset by our grant award from the DoD. Capricor is currently engaged in pre-clinical testing of CAP-2003 to explore its
therapeutic potential, including studies that could potentially enable an IND. We have received a grant from the DoD for up to approximately $2.4 million to be
used  towards  the  development  of  a  scalable,  commercially-ready  process  to  manufacture  CAP-2003.  As  of  December  31,  2018,  the  Company  has
approximately $0.7 million available under this grant award, pursuant to the terms of the award.

Products Not Under Active Development

CAP-1001 – In 2011, CSMC, in collaboration with JHU, completed the Phase I CADUCEUS trial. This study enrolled 25 patients who had suffered a
heart  attack  within  a  mean  of  65  days.  Seventeen  patients  received  CAP-1001  and  eight  received  standard  of  care.  Twelve  months  after  the  study  had
completed, no measurable adverse effects occurred in the 17 patients who were treated with CAP-1001. 16 of the 17 treated patients showed a mean reduction
of approximately 45% in scar mass and an increase in viable heart muscle one-year post heart attack. The eight patients in the control group had no significant
change in scar size. At present, there is no plan for a clinical trial of CAP-1001.

CSps – CSps are at the pre-clinical stage of development. At present, there is no plan for a clinical trial of CSps.

Cenderitide  –  We  acquired  the  rights  to  Cenderitide  in  2006.  In  February  2017,  we  terminated  the  Amended  and  Restated  Technology  License
Agreement with the Mayo Foundation for Medical Education and Research to more efficiently focus our resources and efforts on our CAP-1002 and CAP-2003
programs. We do not expect any further expenses with respect to this product candidate.

Our expenditures on current and future clinical development programs, particularly our CAP-1002 and CAP-2003 programs cannot be predicted with any
significant degree of certainty as they are dependent on the results of our current trials and our ability to secure additional funding. Further, we cannot predict
with any significant degree of certainty the amount of time which will be required to complete our clinical trials, the costs of completing research and development
projects or whether, when and to what extent we will generate revenues from the commercialization and sale of any of our product candidates. The duration and
cost of clinical trials may vary significantly over the life of a project as a result of unanticipated events arising during manufacturing and clinical development and
as a result of a variety of other factors, including:

·
·
·
·
·
·
·

the number of trials and studies in a clinical program;
the number of patients who participate in the trials;
the number of sites included in the trials;
the rates of patient recruitment and enrollment;
the duration of patient treatment and follow-up;
the costs of manufacturing our product candidates; and
the costs, requirements and timing of, and the ability to secure, regulatory approvals.

Liquidity and Capital Resources for the fiscal years ended December 31, 2018 and 2017

The following table summarizes our liquidity and capital resources as of and for each of our last two fiscal years, and our net increase (decrease) in cash
and cash equivalents as of and for each of our last two fiscal years and is intended to supplement the more detailed discussion that follows. The amounts stated
in the tables below are expressed in thousands.

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Liquidity and capital resources
Cash and cash equivalents
Working capital
Stockholders’ equity (deficit)

Cash flow data
Cash provided by (used in):

Operating activities
Investing activities
Financing activities

Net increase (decrease) in cash and cash equivalents

  December 31, 2018    December 31, 2017 
6,140 
  $
14,042 
  $
11,227 
  $

4,259    $
7,216    $
4,616    $

Years ended December 31,

2018

2017

  $

  $

(13,862)   $
4,672     
6,853     
(2,337)   $

(14,231)
4,982 
11,580 
2,331 

Our total cash and cash equivalents, not including restricted cash, as of December 31, 2018 was approximately $4.3 million compared to approximately
$6.1 million as of December 31, 2017. The decrease in cash and cash equivalents from December 31, 2017 as compared to December 31, 2018 is due to a loss
from operations of approximately $15.3 million incurred during 2018. Total marketable securities, consisting primarily of U.S. treasuries, were approximately $3.0
million as of December 31, 2018, as compared to approximately $8.0 million as of December 31, 2017. As of December 31, 2018, we had approximately $4.6
million in total liabilities. As of December 31, 2018, we had approximately $7.2 million in net working capital. We had a net loss of approximately $15.2 million for
the year ended December 31, 2018.

Cash used in operating activities was approximately $13.9 million and $14.2 million for the years ended December 31, 2018 and 2017, respectively. The
difference of approximately $0.3 million in cash from operating activities is primarily due to a decrease of approximately $1.4 million from a change in accounts
payable  and  accrued  liabilities  and  an  increase  of  approximately  $1.4  million  in  the  change  in  deferred  revenue  for  the  year  ended  December  31,  2018  as
compared to the same period in 2017. Furthermore, there was an increase of $17.6 million in net loss for the year ended December 31, 2018 as compared to
the  same  period  in  2017  primarily  due  to  forgiveness  of  loan  payable  in  the  amount  of  approximately  $15.7  million.  To  the  extent  we  obtain  sufficient  capital
and/or long-term debt funding and are able to continue developing our product candidates, including as we expand our technology portfolio, engage in further
research and development activities, and, in particular, conduct pre-clinical studies and clinical trials, we expect to continue incurring substantial losses, which
will generate negative net cash flows from operating activities.

We  had  cash  flow  provided  by  investing  activities  of  approximately  $4.7  million  and  $5.0  million  for  the  years  ended  December  31,  2018  and  2017,
respectively. The decrease in cash provided by investing activities for the year ended December 31, 2018 as compared to the same period of 2017 is primarily
due to the net effect from purchases, sales, and maturities of marketable securities as well as additional equipment purchases.

We  had  cash  flow  provided  by  financing  activities  of  approximately  $6.9  million  and  $11.6  million  for  the  years  ended  December  31,  2018  and  2017,
respectively. The decrease in cash provided by financing activities for the year ended December 31, 2018 as compared to the same period of 2017 is primarily
due to the net proceeds from the sale of common stock. During 2017 we received net proceeds of approximately $11.1 million compared to approximately $6.7
million  over  the  same  period  of  2018.  Furthermore,  we  received  $0.5  million  in  loan  proceeds  under  our  CIRM  Loan  Agreement  in  2017  compared  to  no
proceeds received in 2018.

From inception through December 31, 2018, we financed our operations primarily through private and public sales of our equity securities, NIH and DoD
grants, a payment from Janssen, a CIRM loan and a CIRM grant award. Our recurring losses from operations raise substantial doubt about our ability to continue
as a going concern. As we have not generated any revenue from the commercial sale of our products to date, and we do not expect to generate revenue for
several years, if ever, we will need to raise substantial additional capital in order to fund our immediate general corporate activities and, thereafter, to fund our
research  and  development,  including  our  long-term  plans  for  clinical  trials  and  new  product  development.  We  expect  that  if  we  are  unable  to  raise  additional
capital, our current cash on hand will not be able to fund operations for a period of 12 months or more. We may seek to raise additional funds through various
potential sources, such as equity and debt financings, or through strategic collaborations and license agreements. We can give no assurances that we will be
able to secure such additional sources of funds to support our operations, complete our clinical trials or if such funds become available to us, that such additional
financing will be sufficient to meet our needs. Moreover, to the extent that we raise additional funds by issuing equity securities, our stockholders may experience
significant  dilution,  and  debt  financing,  if  available,  may  involve  restrictive  covenants.  To  the  extent  that  we  raise  additional  funds  through  collaboration  and
licensing arrangements, it may be necessary to relinquish some rights to our technologies or our product candidates or grant licenses on terms that may not be
favorable to us.

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Our  estimates  regarding  the  sufficiency  of  our  financial  resources  are  based  on  assumptions  that  may  prove  to  be  wrong.  We  may  need  to  obtain
additional funds sooner than planned or in greater amounts than we currently anticipate. The actual amount of funds we will need to operate is subject to many
factors, some of which are beyond our control. These factors include the following:

·
·
·
·
·
·
·
·

the progress of our research activities;
the number and scope of our research programs;
the progress and success of our pre-clinical and clinical development activities;
the progress of the development efforts of parties with whom we have entered into research and development agreements;
the costs of manufacturing our product candidates;
our ability to maintain current research and development programs and to establish new research and development and licensing arrangements;
the costs involved in prosecuting and enforcing patent claims and other intellectual property rights; and
the costs and timing of regulatory approvals.

Financing Activities by the Company

October 2017 Common Stock Sales Agreement. On October 19, 2017, the Company entered into a Common Stock Sales Agreement, or the October
Sales Agreement, with Wainwright under which we may, from time to time, issue and sell shares of our common stock through Wainwright as sales agent in an
at-the-market  offering  under  a  prospectus  supplement  for  aggregate  sales  proceeds  of  up  to  $14.0  million,  or  the  October  2017  ATM  Program.  The  common
stock  will  be  distributed  at  the  market  prices  prevailing  at  the  time  of  sale.  The  October  Sales  Agreement  provides  that  Wainwright  will  be  entitled  to
compensation for its services at a commission rate of 3.0% of the gross sales price per share of common stock sold. Any shares issued pursuant to the October
2017  ATM  Program  will  be  issued  pursuant  to  our  shelf  registration  statement  on  Form  S-3  (File  No.  333-207149),  which  was  initially  filed  with  the  SEC  on
September  28,  2015  and  declared  effective  by  the  SEC  on  October  26,  2015  (the  “2015  S-3”).  A  prospectus  supplement  relating  to  the  October  2017  ATM
Program  was  filed  with  the  SEC  on  October  19,  2017.  On  October  24,  2018,  we  filed  a  shelf  registration  statement  on  Form  S-3  (File  No.  333-227955)  (the
“2018  S-3”)  with  the  SEC  pursuant  to  Rule  415(a)(6)  under  the  Securities  Act  of  1933,  as  amended.  Accordingly,  we  may  continue  to  issue  and  sell  certain
securities under the 2015 S-3, including pursuant to the October 2017 ATM Program, until the earlier of (i) the effective date of the 2018 S-3 and (ii) one hundred
eighty days after the third anniversary of the initial effective date of the 2015 S-3.

As of March 28, 2019, the Company has sold an aggregate of 7,986,741 common shares under the October 2017 ATM Program at an average price of

approximately $1.40 per common share for net proceeds of approximately $10.8 million.

May  2017  Financing.  On  May  5,  2017,  the  Company  entered  into  subscription  agreements  with  certain  accredited  investors,  or  the  2017  Investors,
pursuant  to  which  the  Company  agreed  to  issue  and  sell  to  the  investors,  in  a  private  placement,  or  the  2017  Private  Placement,  an  aggregate  of  1,196,291
shares of its common stock, par value $0.001 per share, at a price per share of $3.10 for an aggregate purchase price of approximately $3.7 million.

In connection with the Private Placement, the Company also entered into a Registration Rights Agreement with the Investors. Pursuant to the terms of
the  Registration  Rights  Agreement,  the  Company  was  obligated  (i)  to  prepare  and  file  with  the  SEC  a  registration  statement  to  register  for  resale  the  shares
issued in the Private Placement, and (ii) to use its reasonable best efforts to cause the registration statement to be declared effective by the SEC as soon as
practicable, in each case subject to certain deadlines. The Company would have been required to pay to each Investor liquidated damages equal to 1.0% of the
aggregate  purchase  price  paid  by  such  Investor  pursuant  to  the  Subscription  Agreements  for  the  shares  per  month  (up  to  a  cap  of  10.0%)  if  it  had  not  met
certain  obligations  with  respect  to  the  registration  of  the  shares,  subject  to  certain  conditions.  Pursuant  to  its  obligations  under  the  Registration  Rights
Agreement,  the  Company  registered  for  resale  the  shares  issued  in  the  Private  Placement  pursuant  to  a  registration  statement  on  Form  S-3  (File  No.  333-
219188), which was filed with the SEC on July 7, 2017 and declared effective on July 17, 2017.

March  2017  Common  Stock  Sales  Agreement.  On  March  31,  2017,  the  Company  entered  into  a  Common  Stock  Sales  Agreement,  or  the  March
Sales Agreement, with Wainwright under which we could, from time to time, issue and sell shares of our common stock through Wainwright as sales agent in an
at-the-market offering under a prospectus supplement for aggregate sales proceeds of up to $5.0 million, or the March 2017 ATM Program. The common stock
was distributed at the market prices prevailing at the time of sale. The March Sales Agreement provided that Wainwright would be entitled to compensation for
its services at a commission rate of 3.0% of the gross sales price per share of common stock sold. All shares issued pursuant to the March 2017 ATM Program
were issued pursuant to the 2015 S-3. A prospectus supplement relating to the March 2017 ATM Program was filed with the SEC on April 3, 2017.

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The  Company  sold  an  aggregate  of  2,589,078  common  shares  under  the  March  2017  ATM  Program  at  an  average  price  of  approximately  $1.93  per

common share for gross proceeds of approximately $5.0 million. The March 2017 ATM Program became fully utilized in October 2017.

Financing Activities by Capricor, Inc.

CIRM Loan Agreement

Pursuant to the terms of the CIRM Loan Agreement, CIRM agreed to disburse $19,782,136 to Capricor over a period of approximately three and one-
half years to support Phase II of Capricor’s ALLSTAR clinical trial. Under this award, we received approximately $14.4 million in principal. So long as we were
not in default, the Loan Agreement had provisions allowing for forgiveness of the debt after the end of the project period, if we elected to abandon the project
under certain circumstances.

On  November  17,  2017,  we  gave  notice  to  CIRM  that  we  were  electing  to  abandon  the  CIRM-funded  project  pursuant  to  the  Loan  Agreement.  On
December 11, 2017, Capricor and CIRM entered into Amendment No. 3 to the CIRM Notice of Loan Award whereby the total loan balance under the CIRM Loan
Agreement  was  forgiven  by  CIRM  thereby  terminating  Capricor  and  the  Company’s  obligation  to  repay  the  loan  balance.  The  Company  classified  the
forgiveness of the loan payable, consisting of principal and accrued interest, of approximately $15.7 million as “other income” in our Consolidated Statement of
Operations  and  Comprehensive  Income  (Loss)  for  the  period  ending  December  31,  2017.  The  decision  to  terminate  the  Loan  Award  and  forgive  the  loan
balance  was  due  to  the  abandonment  of  the  ALLSTAR  project  at  the  end  of  the  project  period  in  accordance  with  Section  4.10  of  the  Loan  Agreement  and
Article VII, Section I of the CIRM Loan Administration Policy.

CIRM Grant Award

On June 16, 2016, Capricor entered into the CIRM Award with CIRM in the amount of approximately $3.4 million to fund, in part, Capricor’s Phase I/II
HOPE-Duchenne clinical trial investigating CAP-1002 for the treatment of Duchenne muscular dystrophy-associated cardiomyopathy. Pursuant to terms of the
CIRM Award, the disbursements were tied to the achievement of specified operational milestones. If CIRM determines, in its sole discretion, that Capricor has
not complied with the terms and conditions of the CIRM Award, CIRM may suspend or permanently cease disbursements or pursue other remedies as allowed
by law. In addition, the terms of the CIRM Award include a co-funding requirement pursuant to which Capricor is required to spend approximately $2.3 million of
its  own  capital  to  fund  the  CIRM  funded  research  project.  If  Capricor  fails  to  satisfy  its  co-funding  requirement,  the  amount  of  the  CIRM  Award  may  be
proportionately reduced. The CIRM Award is further subject to the conditions and requirements set forth in the CIRM Grants Administration Policy for Clinical
Stage Projects. Such requirements include, without limitation, the filing of quarterly and annual reports with CIRM, the sharing of intellectual property pursuant to
Title 17, California Code of Regulations (CCR) Sections 100600-100612, and the sharing with the State of California of a fraction of licensing revenue received
from a CIRM funded research project and net commercial revenue from a commercialized product which resulted from the CIRM funded research as set forth in
Title 17, CCR Section 100608. The maximum royalty on net commercial revenue that Capricor may be required to pay to CIRM is equal to nine times the total
amount awarded and paid to Capricor. 

After completing the CIRM funded research project and after the award period end date, estimated to be in 2019, Capricor has the right to convert the
CIRM Award into a loan, the terms of which will be determined based on various factors, including the stage of the research and development of the program at
the time the election is made. On June 20, 2016, Capricor entered into a Loan Election Agreement with CIRM whereby, among other things, CIRM and Capricor
agreed  that  if  Capricor  elects  to  convert  the  grant  into  a  loan,  the  term  of  the  loan  would  be  five  years  from  the  date  of  execution  of  the  applicable  loan
agreement; provided that the term of the loan will not exceed ten years from the date on which the CIRM Award was granted. Beginning on the date of the loan,
the loan shall bear interest on the unpaid principal balance, plus the interest that has accrued prior to the election point according to the terms set forth in CIRM’s
Loan Policy (the “New Loan Balance”), at a per annum rate equal to the LIBOR rate for a three-month deposit in U.S. dollars, as published by the Wall Street
Journal on the loan date, plus one percent. Interest shall be compounded annually on the outstanding New Loan Balance commencing with the loan date and
the  interest  shall  be  payable,  together  with  the  New  Loan  Balance,  upon  the  due  date  of  the  loan.  If  Capricor  elects  to  convert  the  CIRM  Award  into  a  loan,
certain requirements of the CIRM Award will no longer be applicable, including the revenue sharing requirements. Capricor has not yet made its decision as to
whether  it  will  elect  to  convert  the  CIRM  Award  into  a  loan.  Since  Capricor  may  be  required  to  repay  some  or  all  of  the  amounts  awarded  by  CIRM,  the
Company accounts for this award as a liability rather than income. 

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In  2016,  Capricor  received  $3.1  million  under  the  terms  of  the  CIRM  Award.  In  September  2017,  the  Company  completed  the  second  operational
milestone  tied  to  the  last  patient  completing  one  year  of  follow-up,  for  which  approximately  $0.3  million  was  received  by  Capricor  in  November  2017.  As  of
December 31, 2018, the Company’s liability balance for the CIRM Award was $3.4 million, of which approximately $0.3 million is recorded as restricted cash,
due to the fact that Capricor is required to expend approved project costs in order to use these funds.

On August 8, 2017, we entered into an Amendment to the CIRM Notice of Award pursuant to which CIRM approved the Company’s request to use the
remaining  estimated  project  funds  of  the  CIRM  Award  for  technology  transfer  activities  in  support  of  the  manufacture  of  CAP-1002  to  a  designated  contract
manufacturing organization, or CMO, which will help enable Capricor to offer access to CAP-1002 to patients from the control arm of the HOPE-Duchenne trial
via an open-label extension protocol. On September 7, 2018, we entered into an Amendment to the CIRM Notice of Award pursuant to which CIRM added an
additional operational milestone which would be satisfied by completion of certain activities related to technology transfer. On January 23, 2019, we entered into
an  Amendment  to  the  CIRM  Notice  of  Award  pursuant  to  which  CIRM  added  an  additional  operational  milestone  which  would  be  satisfied  by  completion  of
certain activities related to the HOPE-OLE clinical trial.

NIH Grant Award (HLHS)

In September 2016, Capricor was approved for a grant from the NIH to study CAP-2003 for HLHS. Under the terms of the NIH grant, disbursements will
be made to Capricor in an amount up to approximately $4.2 million, subject to annual and quarterly reporting requirements as well as completion of the study
objectives. As of December 31, 2018, approximately $0.7 million has been incurred under the terms of the NIH grant award. At this time, we are in the process
of closing out this grant award, subject to completing customary close-out documentation with no additional expenses expected to be incurred.

U.S. Department of Defense Grant Award

In September 2016, Capricor was approved for a grant award from the DoD in the amount of approximately $2.4 million to be used toward developing a
scalable,  commercially-ready  process  to  manufacture  CAP-2003.  Under  the  terms  of  the  award,  disbursements  will  be  made  to  Capricor  over  a  period  of
approximately  three  years,  subject  to  annual  and  quarterly  reporting  requirements.  As  of  December  31,  2018,  approximately  $1.7  million  has  been  incurred
under the terms of the award.

Contractual Obligations and Commitments

We are a smaller reporting company, as defined by Rule 12b-2 of the Securities Exchange Act of 1934, as amended, and are not required to provide the

information required under this item.

Off-Balance Sheet Arrangements

There were no off-balance sheet arrangements as described by Item 303(a)(4) of Regulation S-K as of December 31, 2018.

Critical Accounting Policies and Estimates

Our  financial  statements  are  prepared  in  accordance  with  generally  accepted  accounting  principles.  The  preparation  of  these  financial  statements
requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and related disclosures. We evaluate
our estimates and assumptions on an ongoing basis, including research and development and clinical trial accruals, and stock-based compensation estimates.
Our estimates are based on historical experience and various other assumptions that we believe to be reasonable under the circumstances. Our actual results
could  differ  from  these  estimates.  We  believe  the  following  critical  accounting  policies  reflect  the  more  significant  judgments  and  estimates  used  in  the
preparation of our financial statements and accompanying notes.

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Revenue Recognition

For  contracts  completed  as  of  December  31,  2017,  revenue  was  recognized  in  accordance  with  ASC  605  and  other  standards  which  have  been
superseded for subsequent fiscal years. The Company applied ASU 606 using the modified retrospective approach for all contracts in process as of January 1,
2018.

Grant Income

The determination as to when income is earned is dependent on the language in each specific grant. Generally, we recognize grant income in the period
in  which  the  expense  is  incurred  for  those  expenses  that  are  deemed  reimbursable  under  the  terms  of  the  grant.  Grant  income  is  due  upon  submission  of
reimbursement request. The transaction price varies for grant income based on the expenses incurred under the awards.

Miscellaneous Income

Revenue is recognized in connection with the delivery of doses which were developed as part of our past R&D efforts. Income is recorded when the
Company has satisfied the obligations as identified in the contracts with the customer. Miscellaneous income is due upon billing. Miscellaneous income is based
on contracts with fixed transaction prices.

Income from Collaborative Agreement

Revenue from nonrefundable, up-front license or technology access payments under license and collaborative arrangements that are not dependent on
any future performance by us is recognized when such amounts are earned. If we have continuing obligations to perform under the arrangement, such fees are
recognized over the estimated period of the continuing performance obligation.

During  2017,  the  Company  accounted  for  multiple  element  arrangements,  such  as  license  and  development  agreements  in  which  a  customer  may
purchase  several  deliverables,  in  accordance  with  FASB  ASC  Subtopic  605-25, Multiple  Element  Arrangements.  For  new  or  materially  amended  multiple
element arrangements, the Company identified the deliverables at the inception of the arrangement and each deliverable within a multiple deliverable revenue
arrangement  was  accounted  for  as  a  separate  unit  of  accounting  if  both  of  the  following  criteria  are  met:  (1)  the  delivered  item  or  items  have  value  to  the
customer on a standalone basis and (2) for an arrangement that includes a general right of return relative to the delivered item(s), delivery or performance of the
undelivered item(s) is considered probable and substantially in the Company’s control. The Company allocated revenue to each non-contingent element based
on  the  relative  selling  price  of  each  element.  When  applying  the  relative  selling  price  method,  the  Company  determined  the  selling  price  for  each  deliverable
using vendor-specific objective evidence, or VSOE, of selling price, if it exists, or third-party evidence, or TPE, of selling price, if it exists. If neither VSOE nor
TPE of selling price exist for a deliverable, then the Company uses the best estimated selling price for that deliverable. Revenue allocated to each element was
then recognized based on when the basic four revenue recognition criteria were met for each element.

We determined the deliverables under the Janssen Agreement did not meet the criteria to be considered separate accounting units for the purposes of
revenue recognition. As a result, we recognized revenue from non-refundable, upfront fees ratably over the term of our performance under the agreement. The
upfront payments received, pending recognition as revenue, were recorded as deferred revenue and were classified as a short-term or long-term liability on the
condensed consolidated balance sheets and amortized over the estimated period of performance. We periodically reviewed the estimated performance period
of our contract based on the progress of our project. As of June 30, 2017, the full amount of income had been recognized under the Janssen Agreement.

CIRM Grant Award

Capricor accounts for the disbursements under its CIRM Award as long-term liabilities. Capricor recognizes the CIRM grant disbursements as a liability
as the principal is disbursed rather than recognizing the full amount of the grant award. After completing the CIRM funded research project and after the award
period end date, Capricor has the right to convert the CIRM Award into a loan, the terms of which will be determined based on various factors, including the
stage  of  the  research  and  the  stage  of  development  at  the  time  the  election  is  made.  Since  Capricor  may  be  required  to  repay  some  or  all  of  the  amounts
awarded by CIRM, the Company accounts for this award as a liability rather than income.

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Research and Development Expenses and Accruals

R&D expenses consist primarily of salaries and related personnel costs, supplies, clinical trial costs, patient treatment costs, rent for laboratories and
manufacturing facilities, consulting fees, costs of personnel and supplies for manufacturing, costs of service providers for pre-clinical, clinical and manufacturing,
and  certain  legal  expenses  resulting  from  intellectual  property  prosecution,  stock  compensation  expense  and  other  expenses  relating  to  the  design,
development, testing and enhancement of our product candidates. Except for certain capitalized intangible assets, R&D costs are expensed as incurred.

Our cost accruals for clinical trials and other R&D activities are based on estimates of the services received and efforts expended pursuant to contracts
with numerous clinical trial centers and contract research organizations, or CROs, clinical study sites, laboratories, consultants or other clinical trial vendors that
perform activities in connection with a trial. Related contracts vary significantly in length and may be for a fixed amount, a variable amount based on actual costs
incurred, capped at a certain limit, or for a combination of fixed, variable and capped amounts. Activity levels are monitored through close communication with
the  CROs  and  other  clinical  trial  vendors,  including  detailed  invoice  and  task  completion  review,  analysis  of  expenses  against  budgeted  amounts,  analysis  of
work performed against approved contract budgets and payment schedules, and recognition of any changes in scope of the services to be performed. Certain
CRO  and  significant  clinical  trial  vendors  provide  an  estimate  of  costs  incurred  but  not  invoiced  at  the  end  of  each  quarter  for  each  individual  trial.  These
estimates are reviewed and discussed with the CRO or vendor as necessary, and are included in R&D expenses for the related period. For clinical study sites
which are paid periodically on a per-subject basis to the institutions performing the clinical study, we accrue an estimated amount based on subject screening
and enrollment in each quarter. All estimates may differ significantly from the actual amount subsequently invoiced, which may occur several months after the
related services were performed.

In the normal course of business, we contract with third parties to perform various R&D activities in the on-going development of our product candidates.
The financial terms of these agreements are subject to negotiation, vary from contract to contract and may result in uneven payment flows. Payments under the
contracts depend on factors such as the achievement of certain events, the successful enrollment of patients, and the completion of portions of the clinical trial or
similar conditions. The objective of the accrual policy is to match the recording of expenses in the financial statements to the actual services received and efforts
expended. As such, expense accruals related to clinical trials and other R&D activities are recognized based on our estimates of the degree of completion of the
event or events specified in the applicable contract.

No adjustments for material changes in estimates have been recognized in any period presented.

Stock-Based Compensation

Our results include non-cash compensation expense as a result of the issuance of stock, stock options and warrants, as applicable. We have issued
stock options to employees, directors and consultants under our three stock option plans: (i) the 2006 Stock Option Plan, (ii) the 2012 Restated Equity Incentive
Plan (which superseded the 2006 Stock Option Plan), and (iii) the 2012 Non-Employee Director Stock Option Plan.

We expense the fair value of stock-based compensation over the vesting period. When more precise pricing data is unavailable, we determine the fair
value of stock options using the Black-Scholes option-pricing model. This valuation model requires us to make assumptions and judgments about the variables
used in the calculation. These variables and assumptions include the weighted-average period of time that the options granted are expected to be outstanding,
the volatility of our common stock, the risk-free interest rate and the estimated rate of forfeitures of unvested stock options.

Stock  options  or  other  equity  instruments  to  non-employees  (including  consultants)  issued  as  consideration  for  goods  or  services  received  by  us  are
accounted  for  based  on  the  fair  value  of  the  equity  instruments  issued.  The  fair  value  of  stock  options  is  determined  using  the  Black-Scholes  option-pricing
model.  Historically,  the  Company  periodically  re-measured  the  fair  value  for  non-qualified  option  grants  recording  an  expense  over  the  applicable  vesting
periods. However, in the third quarter of 2018, the Company early adopted ASU 2018-07. The Company calculates the fair value for non-qualified options as of
the date of grant and expenses over the applicable vesting periods.

The terms and vesting schedules for share-based awards vary by type of grant and the employment status of the grantee. Generally, the awards vest
based upon time-based or performance-based conditions. Performance-based conditions generally include the attainment of goals related to our financial and
development  performance.  Stock-based  compensation  expense  is  included  in  general  and  administrative  expense  or  research  and  development  expense,  as
applicable, in the Statements of Operations and Comprehensive Income (Loss). We expect to record additional non-cash compensation expense in the future,
which may be significant.

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Long-Term Debt

Capricor historically accounted for the loan proceeds under its CIRM Loan Agreement as long-term liabilities. On November 17, 2017, we gave notice to
CIRM that we were electing to abandon the CIRM-funded project pursuant to the Loan Agreement and on December 11, 2017, Capricor and CIRM entered into
Amendment  No.  3  to  the  CIRM  Notice  of  Loan  Award  whereby  the  total  loan  balance  under  the  CIRM  Loan  Agreement  was  forgiven  by  CIRM  thereby
terminating  Capricor  and  the  Company’s  obligation  to  repay  the  loan  balance.  The  Company  has  classified  the  forgiveness  of  the  loan  payable  consisting  of
principal and accrued interest of approximately $15.7 million as “other income” in our Consolidated Statement of Operations and Comprehensive Income (Loss)
for the period ending December 31, 2017.

Restricted Cash

We had two awards with CIRM designated for specific use, the CIRM Loan Agreement in connection with the ALLSTAR Phase II clinical trial and the
CIRM  Award  related  to  the  HOPE  Phase  I/II  clinical  trial.  Restricted  cash  represents  funds  received  under  these  awards  which  are  to  be  allocated  to  the
research costs as incurred. Generally, a reduction of restricted cash occurs when we deem certain costs are attributable to the respective award.

Recently Issued or Newly Adopted Accounting Pronouncements

In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09,  Revenue from Contracts with Customers  (Topic  606) (“ASU  2014-09”).
ASU  2014-09  amended  the  existing  accounting  standards  for  revenue  recognition.  ASU  2014-09  establishes  principles  for  recognizing  revenue  based  on  the
value  of  transferred  goods  or  services  as  they  occur  in  the  contract.  ASU  2014-09  also  requires  additional  disclosure  about  the  nature,  amount,  timing  and
uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from
costs incurred to obtain or fulfill a contract. The Company adopted ASU 2014-09 and all subsequent updates related to this topic in the first quarter of 2018 using
the  modified  retrospective  approach.  The  adoption  of  this  ASU  was  applied  to  only  those  contracts  that  were  not  completed  upon  the  initial  application.  The
adoption of this update did not have a material impact on the Company’s financial statements.

In February 2016, the FASB issued ASU 2016-02,  Leases (Topic 842) (“ASU 2016-02”), which supersedes existing guidance on accounting for leases
in Leases (Topic 840) and issued additional clarification throughout 2018. Under the new guidance, a lessee should recognize assets and liabilities that arise
from its leases and disclose qualitative and quantitative information about its leasing arrangements. The Company expects to elect the optional transition method
to apply the standard as of January 1, 2019 the effective date and therefore, it will not apply the standard to comparative periods. The Company will not apply
the recognition requirements to short-term leases and will recognize those lease payments in the Consolidated Statements of Operations on a straight-line basis
over the lease term. The Company also expects to elect the available package of practical expedients in transition which would allow it to not re-assess whether
existing or expired arrangements contain a lease, the lease classification of existing or expired leases, or whether previous initial direct costs would qualify for
capitalization under the new lease standard. The Company continues to finalize the impact of the ASU on its processes, disclosures, and internal controls over
financial reporting. Based on the procedures performed to date, the Company does not expect to record any cumulative-effect impact through retained earnings
on the adoption date. 

In June 2018, the FASB issued ASU 2018-07,  Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment
Accounting, which simplifies several aspects of the accounting for nonemployee share-based payment transactions resulting from expanding the scope of Topic
718  to  include  share-based  payment  transactions  for  acquiring  goods  and  services  from  nonemployees.  The  Company  early  adopted  ASU  2018-07  and  all
subsequent  updates  related  to  this  topic  on  a  prospective  basis  effective  July  1,  2018.  The  adoption  of  this  update  did  not  have  a  material  impact  on  the
Company’s financial statements.

In November 2018, the FASB issued ASU 2018-18,  Collaborative Arrangements (Topic 808):  clarifying the interaction between Topic 808 and Topic 606.
The  amendments  in  the  update  clarifies  that  certain  transactions  between  collaborative  arrangement  participants  should  be  accounted  for  as  revenue  under
Topic 606 when the collaborative arrangement participant is a customer in the context of a unit of account; adds unit-of-account guidance in Topic 808 to align
with the guidance in Topic 606 when an entity is assessing whether the collaborative arrangement or a party of the arrangement is within the scope of Topic 606;
requires that in a transaction with a collaborative arrangement participant that is not directly related to sales to third parties, presenting the transaction together
with  revenue  recognized  under  Topic  606  is  precluded  if  the  collaborative  arrangement  participant  is  not  a  customer.  The  amendments  for  this  update  are
effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently
evaluating the impact of the new guidance on our consolidated financial statements.

Other  recent  accounting  pronouncements  issued  by  the  FASB,  including  its  Emerging  Issues  Task  Force,  the  American  Institute  of  Certified  Public
Accountants,  and  the  SEC,  did  not  or  are  not  believed  by  management  to  have  a  material  impact  on  the  Company’s  present  or  future  consolidated  financial
statement presentation or disclosures.

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ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Interest Rate Sensitivity

Our exposure to market risk for changes in interest rates relates primarily to our marketable securities and cash and cash equivalents. As of December
31,  2018,  the  fair  value  of  our  cash,  cash  equivalents,  including  restricted  cash,  and  marketable  securities  was  approximately  $7.5  million.  Additionally,  as  of
December 31, 2018, Capricor’s portfolio was classified as cash, cash equivalents and marketable securities, which consisted primarily of money market funds
and bank money market, which included short term U.S. treasuries, bank savings and checking accounts. Capricor did not have any investments with significant
exposure to the subprime mortgage market issues.

The goal of our investment policy is to place our investments with highly rated credit issuers and limit the amount of credit exposure. We seek to improve
the safety and likelihood of preservation of our invested funds by limiting default risk and market risk. Our investments may be exposed to market risk due to
fluctuation  in  interest  rates,  which  may  affect  our  interest  income  and  the  fair  market  value  of  our  investments,  if  any.  We  will  manage  this  exposure  by
performing  ongoing  evaluations  of  our  investments.  Due  to  the  short-term  maturities,  if  any,  of  our  investments  to  date,  their  carrying  value  has  always
approximated  their  fair  value.  Our  policy  is  to  mitigate  default  risk  by  investing  in  high  credit  quality  securities,  and  we  currently  do  not  hedge  interest  rate
exposure. Due to our policy of making investments in U.S. treasury securities with primarily short-term maturities, we believe that the fair value of our investment
portfolio would not be significantly impacted by a hypothetical 100 basis point increase or decrease in interest rates.

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ITEM 8.

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

CAPRICOR THERAPEUTICS, INC.
INDEX TO FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm

Consolidated Balance Sheets

Consolidated Statements of Operations and Comprehensive Income (Loss)

Consolidated Statements of Stockholders’ Equity (Deficit)

Consolidated Statements of Cash Flows

Notes to Consolidated Financial Statements

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of
Capricor Therapeutics, Inc.

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of Capricor Therapeutics, Inc. and Subsidiary (the Company) as of December 31, 2018 and
2017, and the related consolidated statements of operations and comprehensive income (loss), stockholders’ equity (deficit), and cash flows for each of the years
in the two-year period 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 consolidated financial position of the Company as of December 31, 2018 and 2017,
and  the  consolidated  results  of  its  operations  and  its  cash  flows  for  each  of  the  years  in  the  two-year  period  ended  December  31,  2018,  in  conformity  with
accounting principles generally accepted in the United States of America.

Explanatory Paragraph – Going Concern

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1
to the consolidated financial statements, the Company has incurred recurring losses from operations and negative cash flows from operations, resulting in an
accumulated deficit of approximately $66.7 million as of December 31, 2018. These conditions raise substantial doubt about the Company’s ability to continue as
a  going  concern.  Management's  plans  with  regard  to  these  matters  are  also  described  in  Note  1.  The  consolidated  financial  statements  do  not  include  any
adjustments that might result from the outcome of this uncertainty.

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 Public Company Accounting Oversight Board (United
States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules
and regulations of the Securities and Exchange Commission and the PCAOB.

We  conducted  our  audits  in  accordance  with  the  standards  of  the  PCAOB.  Those  standards  require  that  we  plan  and  perform  the  audit  to  obtain  reasonable
assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to
have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of
internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial
reporting. Accordingly, we express no such opinion.

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.

/s/ Rose, Snyder & Jacobs LLP

Rose, Snyder & Jacobs LLP

We have served as the Company’s auditor since 2011.

Encino, California
March 28, 2019

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CAPRICOR THERAPEUTICS, INC.
CONSOLIDATED BALANCE SHEETS
DECEMBER 31, 2018 AND 2017

ASSETS

  December 31, 2018    December 31, 2017 

  $

4,259,266    $
2,997,150     
285,831     
204,868     
724,184     

6,140,135 
7,984,800 
742,002 
344,575 
501,164 

8,471,299     

15,712,676 

574,206     

372,096 

CURRENT ASSETS

Cash and cash equivalents
Marketable securities
Restricted cash
Grant receivable
Prepaid expenses and other current assets

TOTAL CURRENT ASSETS

PROPERTY AND EQUIPMENT, net

OTHER ASSETS

Intangible assets, net of accumulated amortization of $209,910 and $166,634, respectively
Other assets

49,772     
151,788     

93,048 
95,969 

TOTAL ASSETS

  $

9,247,065    $

16,273,789 

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES

Accounts payable and accrued expenses
Accounts payable and accrued expenses, related party

TOTAL CURRENT LIABILITIES

LONG-TERM LIABILITIES

CIRM liability

TOTAL LONG-TERM LIABILITIES

TOTAL LIABILITIES

COMMITMENTS AND CONTINGENCIES (NOTE 7)

STOCKHOLDERS' EQUITY

Preferred stock, $0.001 par value, 5,000,000 shares authorized, none issued and outstanding
Common stock, $0.001 par value, 50,000,000 shares authorized, 31,387,729 and 26,270,491 shares issued

and outstanding, respectively

Additional paid-in capital
Accumulated other comprehensive income
Accumulated deficit

TOTAL STOCKHOLDERS' EQUITY

  $

1,148,853    $
106,366     

1,496,251 
174,424 

1,255,219     

1,670,675 

3,376,259     

3,376,259 

3,376,259     

3,376,259 

4,631,478     

5,046,934 

-     

- 

31,388     
71,310,720     
12,393     
(66,738,914)    

26,271 
62,736,783 
11,620 
(51,547,819)

4,615,587     

11,226,855 

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

  $

9,247,065    $

16,273,789 

See accompanying notes to the audited consolidated financial statements.

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CAPRICOR THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017

REVENUE
Revenue

TOTAL REVENUE

OPERATING EXPENSES

Research and development
General and administrative

TOTAL OPERATING EXPENSES

LOSS FROM OPERATIONS

OTHER INCOME (EXPENSE)

Investment income
Interest expense
Forgiveness of loan payable

TOTAL OTHER INCOME (EXPENSE)

NET INCOME (LOSS)

OTHER COMPREHENSIVE INCOME (LOSS)
Net unrealized gain on marketable securities

COMPREHENSIVE INCOME (LOSS)

Net income (loss) per share - basic
Weighted average number of shares - basic
Net income (loss) per share - diluted
Weighted average number of shares - diluted

See accompanying notes to the audited consolidated financial statements.

80

Years ended December 31,

2018

2017

  $

1,671,356    $

2,666,340 

1,671,356     

2,666,340 

12,066,800     
4,931,642     

10,766,095 
4,762,642 

16,998,442     

15,528,737 

(15,327,086)    

(12,862,397)

135,991     
-     
-     

38,494 
(398,807)
15,654,133 

135,991     

15,293,820 

(15,191,095)    

2,431,423 

773     

8,096 

  $

(15,190,322)   $

2,439,519 

  $

  $

(0.52)   $
29,410,973     
(0.52)   $
29,410,973     

0.10 
23,193,278 
0.09 
26,788,076 

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CAPRICOR THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT)
FOR THE PERIOD FROM DECEMBER 31, 2016 THROUGH DECEMBER 31, 2018

COMMON STOCK

SHARES

AMOUNT  

  ADDITIONAL PAID- 
IN CAPITAL

OTHER
COMPREHENSIVE 
INCOME

  ACCUMULATED  
DEFICIT

TOTAL
STOCKHOLDERS'  
  EQUITY (DEFICIT)  

Balance at December 31, 2016

21,399,019 

  $

21,399 

  $

49,951,165 

  $

3,524 

  $

(53,979,242)   $

(4,003,154)

Issuance of common stock, net of fees

4,811,472 

4,812 

11,068,340 

Stock-based compensation

Unrealized gain on marketable securities

Stock options exercised

Net income

- 

- 

60,000 

- 

- 

- 

60 

- 

1,710,698 

- 

6,580 

- 

- 

- 

8,096 

- 

- 

- 

- 

- 

- 

11,073,152 

1,710,698 

8,096 

6,640 

2,431,423 

  $

2,431,423 

Balance at December 31, 2017

26,270,491 

  $

26,271 

  $

62,736,783 

  $

11,620 

  $

(51,547,819)   $

11,226,855 

Issuance of common stock, net of fees

4,687,021 

4,687 

6,709,637 

Stock-based compensation

Unrealized gain on marketable securities

Stock options exercised

Net loss

54,162 

- 

376,055 

- 

54 

- 

376 

- 

1,725,536 

- 

138,764 

- 

- 

- 

773 

- 

- 

- 

- 

- 

- 

6,714,324 

1,725,590 

773 

139,140 

(15,191,095)  

(15,191,095)

Balance at December 31, 2018

31,387,729 

  $

31,388 

  $

71,310,720 

  $

12,393 

  $

(66,738,914)   $

4,615,587 

See accompanying notes to the audited consolidated financial statements.

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CAPRICOR THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017

CASH FLOWS FROM OPERATING ACTIVITIES:

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

Depreciation and amortization
Stock-based compensation
Forgiveness of loan payable
Change in assets - (increase) decrease:

Receivables
Prepaid expenses and other current assets
Other assets

Change in liabilities - increase (decrease):

Accounts payable and accrued expenses
Accounts payable and accrued expenses, related party
Accrued interest
CIRM liability
Deferred revenue

Years ended December 31,

2018

2017

  $

(15,191,095)   $

2,431,423 

157,652     
1,725,590     
-     

144,174 
1,710,698 
(15,654,133)

139,707     
(223,020)    
(55,819)    

(347,398)    
(68,058)    
-     
-     
-     

(121,240)
(158,272)
(34,543)

(1,542,073)
(314,793)
398,807 
276,259 
(1,367,186)

NET CASH USED IN OPERATING ACTIVITIES

(13,862,441)    

(14,230,879)

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchase of marketable securities
Proceeds from sales and maturities of marketable securities
Purchases of property and equipment

NET CASH PROVIDED BY INVESTING ACTIVITIES

CASH FLOWS FROM FINANCING ACTIVITIES:

Net proceeds from sale of common stock
Proceeds from loan payable
Proceeds from stock options

NET CASH PROVIDED BY FINANCING ACTIVITIES

(18,011,577)    
23,000,000     
(316,486)    

(18,986,194)
24,000,000 
(32,185)

4,671,937     

4,981,621 

6,714,324     
-     
139,140     

11,073,152 
500,000 
6,640 

6,853,464     

11,579,792 

NET INCREASE (DECREASE) IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

(2,337,040)    

2,330,534 

Cash, cash equivalents, and restricted cash balance at beginning of period

6,882,137     

4,551,603 

Cash, cash equivalents, and restricted cash balance at end of period

  $

4,545,097    $

6,882,137 

SUPPLEMENTAL DISCLOSURES:

Interest paid in cash

Income taxes paid in cash

  $
  $

-    $
-    $

- 
- 

See accompanying notes to the audited consolidated financial statements.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Business

Capricor Therapeutics, Inc., a Delaware corporation (referred to herein as “Capricor Therapeutics” or the “Company”), is a clinical-stage biotechnology
company focused on the discovery, development and commercialization of innovative cell and exosome-based therapies for the treatment of diseases, with a
focus on Duchenne muscular dystrophy (“DMD”), and other rare disorders. Capricor, Inc. (“Capricor”), a wholly-owned subsidiary of Capricor Therapeutics, was
founded in 2005 as a Delaware corporation based on the innovative work of its founder, Eduardo Marbán, M.D., Ph.D. After completion of a merger between
Capricor and a subsidiary of Nile Therapeutics, Inc., a Delaware corporation (“Nile”), on November 20, 2013, Capricor became a wholly-owned subsidiary of Nile
and Nile formally changed its name to Capricor Therapeutics, Inc. Capricor Therapeutics, together with its subsidiary, Capricor, have four drug candidates, two
of which are in various stages of active development.

Basis of Consolidation

Our consolidated financial statements include the accounts of the Company and our wholly-owned subsidiary. All intercompany transactions have been

eliminated in consolidation.

Liquidity

The  Company  has  historically  financed  its  research  and  development  activities  as  well  as  operational  expenses  from  equity  financings,  government
grants, a payment from Janssen Biotech, Inc. (“Janssen”) pursuant to a Collaboration Agreement with Janssen and a loan award and a grant from the California
Institute for Regenerative Medicine (“CIRM”).

Cash, cash equivalents and marketable securities as of December 31, 2018 were approximately $7.3 million, compared to approximately $14.1 million as
of December 31, 2017. On October 19, 2017, the Company entered into a Common Stock Sales Agreement (the “October Sales Agreement”) with Wainwright to
create an at-the-market equity program under which the Company from time to time may offer and sell shares of its common stock, par value $0.001 per share,
having  an  aggregate  offering  price  of  up  to  $14.0  million  (the “October  2017  ATM  Program”)  through  Wainwright,  as  sales  agent.  As  of  March  28,  2019,  the
Company has sold an aggregate of 7,986,741 common shares under the October 2017 ATM Program at an average price of approximately $1.40 per common
share for net proceeds of approximately $10.8 million (see Note 3 – “Stockholders’ Equity” and Note 10 – “Subsequent Events”). Furthermore, as of March 28,
2019,  the  Company  has  approximately  $2.8  million  available  for  future  issuance  under  the  October  2017  ATM  Program  until  it  expires  in  accordance  with  its
terms. The Company will not be able to issue and sell any additional shares under the October 2017 ATM Program following expiration of the Company’s shelf
registration statement on Form S-3 (File No. 333-207149), which was initially filed with the U.S. Securities and Exchange Commission (“SEC”) on September
28, 2015 and declared effective by the SEC on October 26, 2015 (the “2015 S-3”). Unless the 2015 S-3 is earlier terminated, the last day that we will be able to
issue and sell additional shares under the 2015 S-3 is April 23, 2019.

The  Company  has  been  awarded  various  grant  and  loan  awards,  which  fund,  in  part,  various  pre-clinical  and  clinical  activities  (see  Note  2  –  “Loan
Payable” and Note 6 – “Government Grant Awards”). As of December 31, 2018, the Company has approximately $0.7 million available under these grants and
awards for disbursement, pursuant to the terms of each of the respective awards.

The Company’s principal uses of cash are for research and development expenses, general and administrative expenses, capital expenditures and other

working capital requirements.

The  Company’s  future  expenditures  and  capital  requirements  may  be  substantial  and  will  depend  on  many  factors,  including,  but  not  limited  to,  the

following:

·
·
·
·
·

the timing and costs associated with its clinical trials and pre-clinical studies;
the timing and costs associated with the manufacturing of its product candidates;
the timing and costs associated with commercialization of its product candidates;
the number and scope of its research programs; and
the costs involved in prosecuting and enforcing patent claims and other intellectual property rights.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Based on the Company’s current estimates and largely dependent on our decision with respect to our HOPE-2 clinical trial, the Company believes it has
sufficient cash to fund operations into the fourth quarter of 2019. In the first quarter of 2019, Capricor made certain operational adjustments to further reduce
expenses by slowing down certain R&D efforts, decreasing headcount, and implementing further budget restrictions in order to preserve cash resources further.
Based on the Company’s available cash resources, the Company does not have sufficient cash on hand to support current operations for at least the next twelve
months from the date of filing this Report on Form 10-K. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern.

The Company’s plan to address its financial position may include potentially seeking additional financing primarily from, but not limited to, the sale and
issuance  of  equity  or  debt  securities,  the  licensing  or  sale  of  its  technology  and  other  assets,  and  from  government  grants.  The  accompanying  consolidated
financial  statements  have  been  prepared  on  a  going  concern  basis,  which  contemplates  the  realization  of  assets  and  satisfaction  of  liabilities  in  the  ordinary
course  of  business.  The  consolidated  financial  statements  do  not  include  any  adjustments  relating  to  the  recoverability  and  classification  of  recorded  asset
amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty.

The  Company  will  require  substantial  additional  capital  to  fund  operations.  The  Company  cannot  provide  assurances  that  financing  will  be  available
when  and  as  needed  or  that,  if  available,  financing  will  be  available  on  favorable  or  acceptable  terms  or  at  all.  If  the  Company  is  unable  to  obtain  additional
financing when and if required, it would have a material adverse effect on the Company’s business and results of operations. The Company would likely need to
delay, or curtail or terminate portions of its clinical trial programs. To the extent the Company issues additional equity securities, its existing stockholders could
experience substantial dilution.

Use of Estimates

The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make
estimates  and  assumptions  that  affect  the  reported  amounts  of  assets  and  liabilities  and  disclosure  of  contingent  assets  and  liabilities  at  the  date  of  the
consolidated  financial  statements.  Estimates  also  affect  the  reported  amounts  of  revenues  and  expenses  during  the  reporting  period.  The  most  sensitive
estimates relate to the recoverability and fair value of intangible assets and the assumptions used to estimate stock-based compensation expense. Management
uses its historical records and knowledge of its business in making these estimates. Accordingly, actual results may differ from these estimates.

Cash, Cash Equivalents, and Restricted Cash

The Company considers all highly liquid investments with a maturity of three months or less at the date of purchase to be cash equivalents.

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the consolidated balance sheets that total the

same such amounts shown in the statement of cash flows.

Cash and cash equivalents
Restricted cash
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows

   December 31,    December 31, 

2018
4,259,266    $
285,831     
4,545,097    $

2017
6,140,135 
742,002 
6,882,137 

  $

  $

For the years ended December 31, 2018 and 2017, the Company had two awards with CIRM designated for specific use, a Loan Agreement with CIRM
(the “CIRM Loan Agreement”) entered into on February 5, 2013 (see Note 2 – “Loan Payable”) in connection with the ALLSTAR Phase II clinical trial and the
CIRM  Award  (see  Note  6  –  “Government  Grant  Awards”)  related  to  the  HOPE  Phase  I/II  clinical  trial.  Restricted  cash  represents  funds  received  under  these
awards which are to be allocated to the research costs as incurred. Generally, a reduction of restricted cash occurs when the Company deems certain costs are
attributable to the respective award. The restricted cash balance was approximately $0.3 million and $0.7 million as of December 31, 2018 and December 31,
2017, respectively, and is entirely related to the CIRM Award.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Marketable Securities

The Company determines the appropriate classification of its marketable securities at the time of purchase and reevaluates such designation at each
balance  sheet  date.  All  of  the  Company’s  marketable  securities  are  considered  as  available-for-sale  and  carried  at  estimated  fair  values.  Realized  gains  and
losses  on  the  sale  of  debt  and  equity  securities  are  determined  using  the  specific  identification  method.  Unrealized  gains  and  losses  on  available-for-sale
securities are excluded from net income (loss) and reported in accumulated other comprehensive income (loss) as a separate component of stockholders’ equity.

Property and Equipment

Property  and  equipment  are  stated  at  cost.  Repairs  and  maintenance  costs  are  expensed  in  the  period  incurred.  Depreciation  is  computed  using  the
straight-line  method  over  the  related  estimated  useful  life  of  the  asset,  which  such  estimated  useful  lives  range  from  five  to  seven  years.  Leasehold
improvements are depreciated on a straight-line basis over the shorter of the useful life of the asset or the lease term. Depreciation was $114,376 and $94,968
for the years ended December 31, 2018 and 2017, respectively.

Property and equipment consisted of the following at December 31:

Furniture and fixtures
Laboratory equipment
Leasehold improvements

Less accumulated depreciation
Property and equipment, net

Intangible Assets

2018

2017

  $

  $

46,709    $
936,480     
47,043     
1,030,232     
(456,026)    
574,206    $

46,709 
619,994 
47,043 
713,746 
(341,650)
372,096 

Amounts  attributable  to  intellectual  property  consist  primarily  of  the  costs  associated  with  the  acquisition  of  certain  technologies,  patents,  pending
patents  and  related  intangible  assets  with  respect  to  research  and  development  activities.  Certain  intellectual  property  assets  are  stated  at  cost  and  are
amortized  on  a  straight-line  basis  over  the  respective  estimated  useful  lives  of  the  assets  ranging  from  five  to  fifteen  years.  Total  amortization  expense  was
$43,276 and $49,206 for the years ended December 31, 2018 and 2017, respectively. A summary of future amortization expense as of December 31, 2018 is as
follows:

Years ended
2019
2020
2021

  Amortization Expense 
43,277 
4,330 
2,165 

The Company reviews goodwill and intangible assets at least annually for possible impairment. Goodwill and intangible assets are reviewed for possible
impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of the reporting unit below its
carrying value. No impairment was recorded for the years ended December 31, 2018 and 2017.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Long-Lived Assets

The Company accounts for the impairment and disposition of long-lived assets in accordance with guidance issued by the FASB. Long-lived assets to
be held and used are reviewed for events or changes in circumstances that indicate that their carrying value may not be recoverable, or annually. No impairment
related to long-lived assets was recorded for the years ended December 31, 2018 and 2017.

Revenue Recognition

For  contracts  completed  as  of  December  31,  2017,  revenue  was  recognized  in  accordance  with  ASC  605  and  other  superseded  standards.  The

company applied ASU 606 using the modified retrospective approach for all contracts in process as of January 1, 2018.

Government Research Grants

Generally,  government  research  grants  that  provide  funding  for  research  and  development  activities  are  recognized  as  income  when  the  related
expenses are incurred, as applicable. Because the terms of the CIRM Award granted in connection with the HOPE trial allow Capricor to elect to convert the
grant  into  a  loan  after  the  end  of  the  project  period,  the  CIRM  Award  is  being  classified  as  a  liability  rather  than  income  (see  Note  6  -  “Government  Grant
Awards”). Grant income is due upon submission of reimbursement request. The transaction price varies for grant income based on the expenses incurred under
the awards.

Income from Collaborative Agreement

Revenue from nonrefundable, up-front license or technology access payments under license and collaborative arrangements that are not dependent on
any  future  performance  by  the  Company  is  recognized  when  such  amounts  are  earned.  If  the  Company  has  continuing  obligations  to  perform  under  the
arrangement, such fees are recognized over the estimated period of the continuing performance obligation.

During  2017,  the  Company  accounted  for  multiple  element  arrangements,  such  as  license  and  development  agreements  in  which  a  customer  may
purchase  several  deliverables,  in  accordance  with  FASB  ASC  Subtopic  605-25, Multiple  Element  Arrangements.  For  new  or  materially  amended  multiple
element arrangements, the Company identified the deliverables at the inception of the arrangement and each deliverable within a multiple deliverable revenue
arrangement  was  accounted  for  as  a  separate  unit  of  accounting  if  both  of  the  following  criteria  are  met:  (1)  the  delivered  item  or  items  have  value  to  the
customer on a standalone basis and (2) for an arrangement that includes a general right of return relative to the delivered item(s), delivery or performance of the
undelivered item(s) is considered probable and substantially in the Company’s control. The Company allocated revenue to each non-contingent element based
on  the  relative  selling  price  of  each  element.  When  applying  the  relative  selling  price  method,  the  Company  determined  the  selling  price  for  each  deliverable
using vendor-specific objective evidence (“VSOE”) of selling price, if it exists, or third-party evidence (“TPE”) of selling price, if it exists. If neither VSOE nor TPE
of selling price exist for a deliverable, then the Company uses the best estimated selling price for that deliverable. Revenue allocated to each element was then
recognized based on when the basic four revenue recognition criteria were met for each element.

The Company determined that the deliverables under its Collaboration Agreement with Janssen (see Note 8 – “License Agreements”) did not meet the
criteria to be considered separate accounting units for the purposes of revenue recognition. As a result, the Company recognized revenue from non-refundable,
upfront fees ratably over the term of its performance under the agreement with Janssen. The upfront payments received, pending recognition as revenue, were
recorded  as  deferred  revenue  and  were  classified  as  a  short-term  or  long-term  liability  on  the  condensed  consolidated  balance  sheets  of  the  Company  and
amortized  over  the  estimated  period  of  performance.  The  Company  periodically  reviewed  the  estimated  performance  period  of  its  contract  based  on  the
estimated  progress  of  its  project.  As  of  June  30,  2017,  the  full  amount  of  income  has  been  recognized  under  the  Janssen  Agreement  and  the  Janssen
Agreement terminated.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Miscellaneous Income

Revenue is recognized in connection with the delivery of doses which were developed as part of our past R&D efforts. Income is recorded when the
Company has satisfied the obligations as identified in the contracts with the customer (see Note 9 – “Related Party Transactions”). Miscellaneous income is due
upon billing. Miscellaneous income is based on contracts with fixed transaction prices.

Income Taxes

Income taxes are recognized for the amount of taxes payable or refundable for the current year and deferred tax liabilities and assets are recognized for
the future tax consequences of transactions that have been recognized in the Company's financial statements or tax returns. A valuation allowance is provided
when it is more likely than not that some portion or the entire deferred tax asset will not be realized.

The  Company  uses  guidance  issued  by  the  FASB  that  clarifies  the  accounting  for  uncertainty  in  income  taxes  recognized  in  an  enterprise's  financial
statements and prescribes a recognition threshold of more likely than not and a measurement process for financial statement recognition and measurement of a
tax position taken or expected to be taken in a tax return. In making this assessment, a company must determine whether it is more likely than not that a tax
position  will  be  sustained  upon  examination,  based  solely  on  the  technical  merits  of  the  position,  and  must  assume  that  the  tax  position  will  be  examined  by
taxing authorities.

As of December 31, 2018, the Company had federal net operating loss carryforwards of approximately $89.4 million, available to reduce future taxable
income,  of  which  $76.1  million  will  begin  to  expire  in  2026.  The  2018  net  operating  loss  generated  of  $13.3  million  will  carryforward  indefinitely,  but  may  be
subject to an 80% limitation upon utilization. As of December 31, 2018, the Company had state net operating loss carryforwards of approximately $84.6 million,
available to reduce future taxable income, which will begin to expire in 2028. Utilization of these net operating losses could be limited under Section 382 of the
Internal  Revenue  Code  of  1986,  as  amended  (the  “Code”),  and  similar  state  laws  based  on  ownership  changes  and  the  value  of  the  Company’s  stock.
Additionally, currently, the Company has approximately $1.4 million of federal research and development credits and approximately $2.3 million of federal orphan
drug  credits,  available  to  offset  future  taxable  income.  These  federal  research  and  development  and  orphan  drug  credits  begin  to  expire  in  2027  and  2035,
respectively.

Under Section 382 of the Code, the Company’s ability to utilize NOL carryforwards or other tax attributes, such as federal tax credits, in any taxable year
may  be  limited  if  the  Company  has  experienced  an  “ownership  change.”  Generally,  a  Section  382  ownership  change  occurs  if  one  or  more  stockholders  or
groups  of  stockholders  who  owns  at  least  5%  of  a  corporation’s  stock  increases  its  ownership  by  more  than  50  percentage  points  over  its  lowest  ownership
percentage within a specified testing period. Similar rules may apply under state tax laws. We have experienced an ownership change that we believe under
Section 382 of the Code will result in limitation in our ability to utilize net operating losses and credits. In addition, the Company may experience future ownership
changes as a result of future offerings or other changes in ownership of its stock. As a result, the amount of the NOLs and tax credit carryforward presented in
the  financial  statement  could  be  limited  and  may  expire  unutilized.  The  Company’s  net  operating  loss  carryforwards  are  subject  to  Internal  Revenue  Service
(“IRS”) examination until they are fully utilized and such tax years are closed.

The Company’s policy is to include interest and penalties related to unrecognized tax benefits in income tax expense. The Company incurred no interest

or penalties for the years ended December 31, 2018 and 2017. The Company files income tax returns with the IRS and the California Franchise Tax Board.

Loan Payable

The Company accounted for the funds advanced under the CIRM Loan Agreement as a loan payable as the eventual repayment of the loan proceeds or
forgiveness  of  the  loan  was  contingent  upon  certain  milestones  being  met  and  other  conditions  (see  Note  2  –  “Loan  Payable”).  On  November  17,  2017,  the
Company gave notice to CIRM that it was electing to abandon the CIRM-funded project pursuant to the Loan Agreement and on December 11, 2017, Capricor
and CIRM entered into Amendment No. 3 to the CIRM Notice of Loan Award whereby the total loan balance under the CIRM Loan Agreement has been forgiven
by CIRM thereby terminating Capricor and the Company’s obligation to repay the loan balance.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Rent

Rent expense for the Company’s leases, which generally have escalating rental amounts over the term of the lease, is recorded on a straight-line basis
over  the  lease  term.  The  difference  between  the  rent  expense  and  rent  paid  has  been  recorded  as  deferred  rent  in  the  consolidated  balance  sheet  under
accounts  payable  and  accrued  expenses.  Rent  is  amortized  on  a  straight-line  basis  over  the  term  of  the  applicable  lease,  without  consideration  of  renewal
options.

Research and Development

Costs relating to the design and development of new products are expensed as research and development as incurred in accordance with FASB ASC
730-10, Research  and  Development .  Research  and  development  costs  amounted  to  approximately  $12.1  million  and  $10.8  million  for  the  years  ended
December 31, 2018 and 2017, respectively.

Comprehensive Income (Loss)

Comprehensive income (loss) generally represents all changes in stockholders’ equity during the period except those resulting from investments by, or
distributions to, stockholders. The Company’s comprehensive income (loss) was approximately $(15.2) million and $2.4 million for the years ended December
31, 2018 and 2017, respectively. The Company’s other comprehensive income (loss) is related to a net unrealized gain (loss) on marketable securities. For the
years ended December 31, 2018 and 2017, the Company’s other comprehensive gain was $773 and $8,096, respectively.

Stock-Based Compensation

The Company accounts for stock-based employee compensation arrangements in accordance with guidance issued by the FASB, which requires the
measurement and recognition of compensation expense for all share-based payment awards made to employees, consultants, and directors based on estimated
fair values.

The Company estimates the fair value of stock-based compensation awards on the date of grant using an option-pricing model. The value of the portion
of the award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the Company’s statements of operations. The
Company  estimates  the  fair  value  of  stock-based  compensation  awards  using  the  Black-Scholes  model.  This  model  requires  the  Company  to  estimate  the
expected  volatility  and  value  of  its  common  stock  and  the  expected  term  of  the  stock  options,  all  of  which  are  highly  complex  and  subjective  variables.  The
variables take into consideration, among other things, actual and projected stock option exercise behavior. For employees and directors, the expected life was
calculated based on the simplified method as described by the SEC Staff Accounting Bulletin No. 110, Share-Based Payment. For other service providers, the
expected life was calculated using the contractual term of the award. The Company's estimate of expected volatility was based on the historical stock price of
the  Company.  The  Company  has  selected  a  risk-free  rate  based  on  the  implied  yield  available  on  U.S.  Treasury  securities  with  a  maturity  equivalent  to  the
expected term of the options.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Earnings (Loss) per Share

The Company reports earnings per share in accordance with FSAB ASC 260-10,  Earnings per Share. Basic earnings (loss) per share is computed by
dividing income (loss) available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings
(loss) per share is computed similarly to basic earnings (loss) per share except that the denominator is increased to include the number of additional common
shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The components of
basic and diluted earnings (loss) per share for the years ended December 31, 2018 and 2017 were as follows:

Numerator

Net income (loss)

Denominator

   December 31, 2018    December 31, 2017 

  $

(15,191,095)   $

2,431,423 

Weighted-average number of common shares outstanding
Dilutive effect of stock options

29,410,973     
-     

23,193,278 
3,594,798 

Common stock and common stock equivalents used for diluted earnings

(loss) per share

29,410,973     

26,788,076 

Fair Value Measurements

Assets and liabilities recorded at fair value in the balance sheet are categorized based upon the level of judgment associated with the inputs used to

measure their fair value. The categories are as follows:

Level Input:

Level I
Level II

Level III

Input Definition:

  Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. 

Inputs,  other  than  quoted  prices  included  in  Level  I,  that  are  observable  for  the asset  or  liability  through  corroboration
with market data at the measurement date.
Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset
or liability at the measurement date.

The following tables summarize the fair value measurements by level for assets and liabilities measured at fair value on a recurring basis:

Marketable Securities

Marketable Securities

December 31, 2018

Level I

Level II

Level III

  $

2,997,150    $

-    $

Total
2,997,150 

-    $

December 31, 2017

Level I

Level II

Level III

  $

7,984,800    $

-    $

Total
7,984,800 

-    $

Carrying amounts reported in the balance sheet of cash and cash equivalents, grants receivable, accounts payable and accrued expenses approximate
fair  value  due  to  their  relatively  short  maturity.  The  carrying  amounts  of  the  Company’s  marketable  securities  are  based  on  market  quotations  from  national
exchanges at the balance sheet date. Interest and dividend income are recognized separately on the income statement based on classifications provided by the
brokerage firm holding the investments. The fair value of borrowings is not considered to be significantly different from its carrying amount because the stated
rates for such debt reflect current market rates and conditions.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Recent Accounting Pronouncements

In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09,  Revenue from Contracts with Customers  (Topic  606) (“ASU  2014-09”).
ASU  2014-09  amended  the  existing  accounting  standards  for  revenue  recognition.  ASU  2014-09  establishes  principles  for  recognizing  revenue  based  on  the
value  of  transferred  goods  or  services  as  they  occur  in  the  contract.  ASU  2014-09  also  requires  additional  disclosure  about  the  nature,  amount,  timing  and
uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from
costs incurred to obtain or fulfill a contract. The Company adopted ASU 2014-09 and all subsequent updates related to this topic in the first quarter of 2018 using
the  modified  retrospective  approach.  The  adoption  of  this  ASU  was  applied  to  only  those  contracts  that  were  not  completed  upon  the  initial  application.  The
adoption of this update did not have a material impact on the Company’s financial statements.

In February 2016, the FASB issued ASU 2016-02,  Leases (Topic 842) (“ASU 2016-02”), which supersedes existing guidance on accounting for leases
in Leases (Topic 840) and issued additional clarification throughout 2018. Under the new guidance, a lessee should recognize assets and liabilities that arise
from its leases and disclose qualitative and quantitative information about its leasing arrangements. The Company expects to elect the optional transition method
to apply the standard as of January 1, 2019 the effective date and therefore, it will not apply the standard to comparative periods. The Company will not apply
the recognition requirements to short-term leases and will recognize those lease payments in the Consolidated Statements of Operations on a straight-line basis
over the lease term. The Company also expects to elect the available package of practical expedients in transition which would allow it to not re-assess whether
existing or expired arrangements contain a lease, the lease classification of existing or expired leases, or whether previous initial direct costs would qualify for
capitalization under the new lease standard. The Company continues to finalize the impact of the ASU on its processes, disclosures, and internal controls over
financial reporting. Based on the procedures performed to date, the Company does not expect to record any cumulative-effect impact through retained earnings
on the adoption date. 

In June 2018, the FASB issued ASU 2018-07,  Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment
Accounting, which simplifies several aspects of the accounting for nonemployee share-based payment transactions resulting from expanding the scope of Topic
718  to  include  share-based  payment  transactions  for  acquiring  goods  and  services  from  nonemployees.  The  Company  early  adopted  ASU  2018-07  and  all
subsequent  updates  related  to  this  topic  on  a  prospective  basis  effective  July  1,  2018.  The  adoption  of  this  update  did  not  have  a  material  impact  on  the
Company’s financial statements.

In November 2018, the FASB issued ASU 2018-18,  Collaborative Arrangements (Topic 808):  clarifying the interaction between Topic 808 and Topic 606.
The  amendments  in  the  update  clarifies  that  certain  transactions  between  collaborative  arrangement  participants  should  be  accounted  for  as  revenue  under
Topic 606 when the collaborative arrangement participant is a customer in the context of a unit of account; adds unit-of-account guidance in Topic 808 to align
with the guidance in Topic 606 when an entity is assessing whether the collaborative arrangement or a party of the arrangement is within the scope of Topic 606;
requires that in a transaction with a collaborative arrangement participant that is not directly related to sales to third parties, presenting the transaction together
with  revenue  recognized  under  Topic  606  is  precluded  if  the  collaborative  arrangement  participant  is  not  a  customer.  The  amendments  for  this  update  are
effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently
evaluating the impact of the new guidance on our consolidated financial statements.

Other  recent  accounting  pronouncements  issued  by  the  FASB,  including  its  Emerging  Issues  Task  Force,  the  American  Institute  of  Certified  Public
Accountants,  and  the  SEC,  did  not  or  are  not  believed  by  management  to  have  a  material  impact  on  the  Company’s  present  or  future  consolidated  financial
statement presentation or disclosures.

2. LOAN PAYABLE

On February 5, 2013, the Company entered into the CIRM Loan Agreement, pursuant to which CIRM agreed to disburse approximately $19.8 million to
the Company over a period of approximately three and one-half years to support Phase II of our ALLSTAR clinical trial. Under the CIRM Loan Agreement, the
Company  was  required  to  repay  the  CIRM  loan  with  interest  at  maturity.  So  long  as  the  Company  was  not  in  default,  the  Loan  Agreement  had  provisions
allowing for forgiveness of the debt after the end of the project period, if the Company elected to abandon the project under certain circumstances.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

2. LOAN PAYABLE (Continued)

On November 17, 2017, the Company gave notice to CIRM that it was electing to abandon the CIRM-funded project pursuant to the Loan Agreement.
On  December  11,  2017,  Capricor  and  CIRM  entered  into  Amendment  No.  3  to  the  CIRM  Notice  of  Loan  Award  whereby  the  total  loan  balance  consisting  of
principal and accrued interest under the CIRM Loan Agreement has been forgiven by CIRM thereby terminating Capricor and the Company’s obligation to repay
the loan balance. The Company has classified the forgiveness of the loan payable consisting of principal and accrued interest of approximately $15.7 million as
“other  income”  in  our  Consolidated  Statement  of  Operations  and  Comprehensive  Income  (Loss)  for  the  period  ending  December  31,  2017.  The  decision  to
terminate the Loan Award and forgive the loan balance was due to the abandonment of the ALLSTAR project at the end of the project period in accordance with
Section 4.10 of the Loan Agreement and Article VII, Section I of the CIRM Loan Administration Policy.

For the years ended December 31, 2018 and 2017, interest expense under the CIRM loan was zero and $398,807, respectively.

3. STOCKHOLDER’S EQUITY

March 2017 Common Stock Sales Agreement

On  March  31,  2017,  the  Company  entered  into  a  Sales  Agreement  with  Wainwright,  under  which  the  Company  from  time  to  time,  issued  and  sold
shares of its common stock through Wainwright as sales agent in an at-the-market offering under a prospectus supplement for aggregate sales proceeds of $5.0
million (the “March 2017 ATM Program”). The common stock was distributed at the market prices prevailing at the time of sale. The Company sold an aggregate
of  2,589,078  common  shares  under  the  March  2017  ATM  Program  at  an  average  price  of  approximately  $1.93  per  common  share  for  gross  proceeds  of
approximately  $5.0  million.  The  Company  paid  3.0%  cash  commission  on  the  gross  proceeds,  plus  reimbursement  of  expenses  of  the  placement  agent  and
legal fees in the aggregate amount of approximately $0.2 million. The March 2017 ATM Program became fully utilized in October 2017.

May 2017 Financing

On May 5, 2017, the Company entered into Subscription Agreements with certain accredited investors (the “Investors”), pursuant to which the Company
agreed  to  issue  and  sell  to  the  investors,  in  a  private  placement  (the  “Private  Placement”),  an  aggregate  of  1,196,291  shares  of  its  common  stock,  par  value
$0.001 per share, at a price per share of $3.10 for an aggregate purchase price of approximately $3.7 million. This placement included participation from some
of the Company’s directors.

In connection with the Private Placement, the Company also entered into a Registration Rights Agreement with the Investors. Pursuant to the terms of
the  Registration  Rights  Agreement,  the  Company  was  obligated  (i)  to  prepare  and  file  with  the  SEC  a  registration  statement  to  register  for  resale  the  shares
issued in the Private Placement, and (ii) to use its reasonable best efforts to cause the registration statement to be declared effective by the SEC as soon as
practicable, in each case subject to certain deadlines. The Company would have been required to pay to each Investor liquidated damages equal to 1.0% of the
aggregate  purchase  price  paid  by  such  Investor  pursuant  to  the  Subscription  Agreements  for  the  shares  per  month  (up  to  a  cap  of  10.0%)  if  it  had  not  met
certain  obligations  with  respect  to  the  registration  of  the  shares,  subject  to  certain  conditions.  Pursuant  to  its  obligations  under  the  Registration  Rights
Agreement,  the  Company  registered  for  resale  the  shares  issued  in  the  Private  Placement  pursuant  to  a  registration  statement  on  Form  S-3  (File  No.  333-
219188), which was filed with the SEC on July 7, 2017 and declared effective on July 17, 2017.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

3. STOCKHOLDER’S EQUITY (Continued)

October 2017 Common Stock Sales Agreement

On  October  19,  2017,  the  Company  entered  into  the  October  Sales  Agreement  with  Wainwright,  establishing  the  October  2017  ATM  Program.  The
common  stock  sold  in  the  October  2017  ATM  Program  will  be  distributed  at  the  market  prices  prevailing  at  the  time  of  sale.  The  October  Sales  Agreement
provides that Wainwright will be entitled to compensation for its services at a commission rate of 3.0% of the gross sales price per share of common stock sold
plus  reimbursement  of  certain  expenses.  During  2018,  the  Company  sold  an  aggregate  of  4,687,021  shares  under  the  October  2017  ATM  Program  at  an
average price of approximately $1.48 per common share for net proceeds of approximately $6.7 million. From the inception of the October 2017 ATM Program
through  March  28,  2019,  the  Company  sold  an  aggregate  of  7,986,741  shares  under  the  October  2017  ATM  Program  at  an  average  price  of  approximately
$1.40 per common share for net proceeds of approximately $10.8 million (see Note 10 – “Subsequent Events”). The Company paid 3.0% cash commission on
the gross proceeds, plus reimbursement of expenses of the placement agent and legal fees in the aggregate amount of approximately $0.3 million.

Outstanding Shares

At December 31, 2018, the Company had 31,387,729 shares of common stock issued and outstanding.

4. STOCK AWARDS, WARRANTS AND OPTIONS

Warrants

The following table summarizes all warrant activity for the years ended December 31, 2018 and 2017:

Outstanding at January 1, 2017
Expired
Outstanding at December 31, 2017
Expired
Outstanding at December 31, 2018

   Warrants    

Weighted Average
Exercise Price  
4.01 
2.27 
4.01 
2.27 
4.50 

1,081,903    $
(187)   
1,081,716    $
(235,643)   
846,073    $

The following table summarizes all outstanding warrants to purchase shares of the Company’s common stock:

Grant Date

December 31,
2018

December 31,
2017

Exercise Price
per Share

Expiration
Date

Warrants Outstanding

11/20/2013   
3/16/2016   

-     
846,073     
846,073     

235,643    $
846,073    $
1,081,716     

2.27    11/20/2018
3/16/2019
4.50   

Restricted Stock

In December 2017, the Company entered into an agreement with a consulting firm pursuant to which the Company agreed to grant 12,500 shares of
restricted stock, which fully vested in February 2018 upon completion of services. In June 2018, the Company granted the consulting firm an additional 16,666
shares of restricted stock which was fully vested. Furthermore, in June 2018, the Company agreed that at the end of December 2018, Capricor will issue 4,166
shares of restricted stock for each full month during which services were performed from and after June 2018. The 54,162 shares of restricted stock issued by
the  Company  during  2018  was  valued  at  $56,497.  The  fair  value  of  the  restricted  stock  was  determined  using  the  Company’s  closing  stock  price  on  the
respective grant dates.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

4. STOCK AWARDS, WARRANTS AND OPTIONS (Continued)

Stock Options

The Company’s Board of Directors (the “Board”) has approved three stock option plans: (i) the 2006 Stock Option Plan, (ii) the 2012 Restated Equity
Incentive Plan (which superseded the 2006 Stock Option Plan) (the “2012 Plan”), and (iii) the 2012 Non-Employee Director Stock Option Plan (the “2012 Non-
Employee Director Plan”).

At  the  time  the  merger  between  Capricor  and  Nile  became  effective,  4,149,710  shares  of  common  stock  were  reserved  under  the  2012  Plan  for  the
issuance  of  stock  options,  stock  appreciation  rights,  restricted  stock  awards  and  performance  unit/share  awards  to  employees,  consultants  and  other  service
providers. Included in the 2012 Plan are the shares of common stock that were originally reserved under the 2006 Stock Option Plan. Under the 2012 Plan, each
stock  option  granted  will  be  designated  in  the  award  agreement  as  either  an  incentive  stock  option  or  a  nonstatutory  stock  option.  Notwithstanding  such
designation, however, to the extent that the aggregate fair market value of the shares with respect to which incentive stock options are exercisable for the first
time by the participant during any calendar year (under all plans of the Company and any parent or subsidiary) exceeds $100,000, such options will be treated
as nonstatutory stock options.

On June 2, 2016 at the Company’s annual stockholder meeting, the stockholders approved a proposal to amend the 2012 Plan, to, among other things,
increase  the  number  of  shares  of  common  stock  of  the  Company  that  may  be  issued  under  the  2012  Plan  to  equal  the  sum  of  4,149,710  plus  2%  of  the
outstanding  shares  of  common  stock  as  of  December  31,  2015,  with  the  number  of  shares  that  may  be  issued  under  the  2012  Plan  automatically  increasing
thereafter on January 1 of each year, commencing with January 1, 2017, by 2% of the outstanding shares of common stock as of the last day of the immediately
preceding  fiscal  year  (rounded  down  to  the  nearest  whole  share).  Additionally,  in  connection  with  the  proposed  increase  in  the  total  number  of  shares  of
common stock that may be issued under the 2012 Plan, the Company increased the number of shares of common stock that may be issued pursuant to options
that  are  intended  to  qualify  as  incentive  stock  options  from  4,149,710  shares  to  4,474,809  shares.  The  Third  Amendment  to  the  2012  Plan  provided  that  an
additional  325,099  shares  be  added  to  the  2012  Plan  for  the  fiscal  year  2016.  In  addition,  for  the  fiscal  years  beginning  on  January  1,  2019  and  2018,  the
amount of shares that were added was equal to 627,754 and 525,409 shares, respectively.

At the time the merger between Capricor and Nile became effective, 2,697,311 shares of common stock were reserved under the 2012 Non-Employee

Director Plan for the issuance of stock options to members of the Board who are not employees of the Company.

Each of the Company’s stock option plans are administered by the Board, or a committee appointed by the Board, which determines the recipients and
types of awards to be granted, as well as the number of shares subject to the awards, the exercise price and the vesting schedule. Currently, stock options are
granted with an exercise price equal to the closing price of the Company’s common stock on the date of grant, and generally vest over a period of one to four
years. The term of stock options granted under each of the plans cannot exceed ten years.

The estimated weighted average fair value of the options granted during 2018 and 2017 were approximately $1.31 and $1.83 per share, respectively.

The  Company  estimates  the  fair  value  of  each  option  award  using  the  Black-Scholes  option-pricing  model.  The  Company  used  the  following

assumptions to estimate the fair value of stock options issued in the years ended December 31, 2018 and 2017:

Expected volatility
Expected term
Dividend yield
Risk-free interest rates

  December 31, 2018 

  December 31, 2017 

137% - 145 %   
5-6 years 

0%   
2.3% - 3.0%   

78% - 278%
5-10 years 

0%
2.0% - 2.3%

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

4. STOCK AWARDS, WARRANTS AND OPTIONS (Continued)

Employee and non-employee stock-based compensation expense for the years ended December 31, 2018 and 2017 was as follows:

General and administrative
Research and development
Total

2018

2017

  $ 1,158,904    $ 1,194,065 
516,633 
  $ 1,669,093    $ 1,710,698 

510,189     

The  Company  does  not  recognize  an  income  tax  benefit  as  the  Company  believes  that  an  actual  income  tax  benefit  may  not  be  realized.  For  non-

qualified stock options, the loss creates a timing difference, resulting in a deferred tax asset, which is fully reserved by a valuation allowance.

Common  stock,  stock  options  or  other  equity  instruments  issued  to  non-employees  (including  consultants)  as  consideration  for  goods  or  services
received  by  the  Company  are  accounted  for  based  on  the  fair  value  of  the  equity  instruments  issued.  The  fair  value  of  stock  options  is  determined  using  the
Black-Scholes option-pricing model. Historically, the Company periodically re-measured the fair value for non-qualified option grants recording an expense over
the applicable vesting periods. However, in the third quarter of 2018, the Company early adopted ASU 2018-07. The Company calculates the fair value for non-
qualified options as of the date of grant and expenses over the applicable vesting periods. We account for estimated forfeitures at the date of grant.

The following table summarizes information about stock options outstanding and exercisable at December 31, 2018:

Range of Ex. Prices
$0.19 - $0.37
$1.05 - $3.58
$4.34 - $5.78

Range of Ex. Prices
$0.19 - $0.37
$1.05 - $3.58
$4.34 - $5.78

Options Outstanding

  Options Outstanding   

Weighted Average
Term (yrs.)

Weighted Average
Exercise Price  
0.36 
2.23 
5.27 

3.38    $
7.52     
5.15     

Weighted Average
Exercise Price  
0.36 
2.60 
5.28 

3.38    $
6.36     
5.10     

3,971,612     
2,009,013     
1,032,515     
7,013,140     

3,971,612     
1,082,078     
974,131     
6,027,821     

Options Exercisable

  Options Exercisable   

Weighted Average
Term (yrs.)

As  of  December  31,  2018,  the  total  unrecognized  fair  value  compensation  cost  related  to  non-vested  stock  options  was  approximately  $1.4  million,

which is expected to be recognized over a weighted average period of approximately 1.3 years.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

4. STOCK AWARDS, WARRANTS AND OPTIONS (Continued)

The following is a schedule summarizing employee and non-employee stock option activity for the years ended December 31, 2018 and 2017:

Number of 
Options

Weighted Average 

Aggregate 
Intrinsic Value 

Outstanding at January 1, 2017
Granted
Exercised
Expired/Cancelled
Outstanding at December 31, 2017
Granted
Exercised
Expired/Cancelled
Outstanding at December 31, 2018
Exercisable at December 31, 2018

6,608,382    $
620,131     
(62,244)    
(292,366)    
6,873,903    $
994,678     
(376,055)    
(479,386)    
7,013,140    $
6,027,821    $

Exercise Price    
1.62     
2.59     
0.16     
3.88     
1.62     
1.42     
0.37     
2.28     
1.62    $
1.56    $

207,239 
207,239 

The  aggregate  intrinsic  value  represents  the  difference  between  the  exercise  price  of  the  options  and  the  estimated  fair  value  of  the  Company’s

common stock for each of the respective periods.

The aggregate intrinsic value of options exercised was $521,678 and $117,849 for the years ended December 31, 2018 and 2017, respectively.

5. CONCENTRATIONS

Cash Concentration

The  Company  has  historically  maintained  checking  accounts  at  two  financial  institutions.  These  accounts  are  each  insured  by  the  Federal  Deposit
Insurance Corporation for up to $250,000. Historically, the Company has not experienced any significant losses in such accounts and believes it is not exposed
to any significant credit risk on cash, cash equivalents and marketable securities. As of December 31, 2018, the Company maintained approximately $7.4 million
of uninsured deposits.

6. GOVERNMENT GRANT AWARDS

CIRM Grant Award (HOPE)

On June 16, 2016, Capricor entered into the CIRM Award with CIRM in the amount of approximately $3.4 million to fund, in part, Capricor’s Phase I/II
HOPE-Duchenne clinical trial investigating CAP-1002 for the treatment of Duchenne muscular dystrophy-associated cardiomyopathy. Pursuant to terms of the
CIRM Award, the disbursements were tied to the achievement of specified operational milestones. If CIRM determines, in its sole discretion, that Capricor has
not complied with the terms and conditions of the CIRM Award, CIRM may suspend or permanently cease disbursements or pursue other remedies as allowed
by law. In addition, the terms of the CIRM Award include a co-funding requirement pursuant to which Capricor is required to spend approximately $2.3 million of
its  own  capital  to  fund  the  CIRM  funded  research  project.  If  Capricor  fails  to  satisfy  its  co-funding  requirement,  the  amount  of  the  CIRM  Award  may  be
proportionately reduced. The CIRM Award is further subject to the conditions and requirements set forth in the CIRM Grants Administration Policy for Clinical
Stage Projects. Such requirements include, without limitation, the filing of quarterly and annual reports with CIRM, the sharing of intellectual property pursuant to
Title 17, California Code of Regulations (CCR) Sections 100600-100612, and the sharing with the State of California of a fraction of licensing revenue received
from a CIRM funded research project and net commercial revenue from a commercialized product which resulted from the CIRM funded research as set forth in
Title 17, CCR Section 100608. The maximum royalty on net commercial revenue that Capricor may be required to pay to CIRM is equal to nine times the total
amount awarded and paid to Capricor. 

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

6. GOVERNMENT GRANT AWARDS (Continued)

After completing the CIRM funded research project and after the award period end date, estimated to be in 2019, Capricor has the right to convert the
CIRM Award into a loan, the terms of which will be determined based on various factors, including the stage of the research and development of the program at
the time the election is made. On June 20, 2016, Capricor entered into a Loan Election Agreement with CIRM whereby, among other things, CIRM and Capricor
agreed  that  if  Capricor  elects  to  convert  the  grant  into  a  loan,  the  term  of  the  loan  would  be  five  years  from  the  date  of  execution  of  the  applicable  loan
agreement; provided that the term of the loan will not exceed ten years from the date on which the CIRM Award was granted. Beginning on the date of the loan,
the loan shall bear interest on the unpaid principal balance, plus the interest that has accrued prior to the election point according to the terms set forth in CIRM’s
Loan Policy (the “New Loan Balance”), at a per annum rate equal to the LIBOR rate for a three-month deposit in U.S. dollars, as published by the Wall Street
Journal on the loan date, plus one percent. Interest shall be compounded annually on the outstanding New Loan Balance commencing with the loan date and
the  interest  shall  be  payable,  together  with  the  New  Loan  Balance,  upon  the  due  date  of  the  loan.  If  Capricor  elects  to  convert  the  CIRM  Award  into  a  loan,
certain requirements of the CIRM Award will no longer be applicable, including the revenue sharing requirements. Capricor has not yet made its decision as to
whether  it  will  elect  to  convert  the  CIRM  Award  into  a  loan.  Since  Capricor  may  be  required  to  repay  some  or  all  of  the  amounts  awarded  by  CIRM,  the
Company accounts for this award as a liability rather than income. 

In  2016,  Capricor  received  $3.1  million  under  the  terms  of  the  CIRM  Award.  In  September  2017,  the  Company  completed  the  second  operational
milestone  tied  to  the  last  patient  completing  one  year  of  follow-up,  for  which  approximately  $0.3  million  was  received  by  Capricor  in  November  2017.  As  of
December 31, 2018, the Company’s liability balance for the CIRM Award was $3.4 million, of which approximately $0.3 million is recorded as restricted cash,
due to the fact that Capricor is required to expend approved project costs in order to use these funds.

On August 8, 2017, we entered into an Amendment to the CIRM Notice of Award pursuant to which CIRM approved the Company’s request to use the
remaining  estimated  project  funds  of  the  CIRM  Award  for  technology  transfer  activities  in  support  of  the  manufacture  of  CAP-1002  to  a  designated  contract
manufacturing organization (“CMO”) which will help enable Capricor to offer access to CAP-1002 to patients from the control arm of the HOPE-Duchenne trial
via an open-label extension protocol. On September 7, 2018, we entered into an Amendment to the CIRM Notice of Award pursuant to which CIRM added an
additional operational milestone which would be satisfied by completion of certain activities related to technology transfer. On January 23, 2019, we entered into
an  Amendment  to  the  CIRM  Notice  of  Award  pursuant  to  which  CIRM  added  an  additional  operational  milestone  which  would  be  satisfied  by  completion  of
certain activities related to the HOPE-OLE clinical trial.

NIH Grant Award (HLHS)

In September 2016, Capricor was approved for a grant from the NIH to study CAP-2003 (cardiosphere-derived cell exosomes) for hypoplastic left heart
syndrome (HLHS). Under the terms of the NIH grant, disbursements will be made to Capricor in an amount up to approximately $4.2 million, subject to annual
and  quarterly  reporting  requirements  as  well  as  completion  of  the  study  objectives.  As  of  December  31,  2018,  approximately  $0.7  million  has  been  incurred
under  the  terms  of  the  NIH  grant  award.  At  this  time,  we  are  in  the  process  of  closing  out  this  grant  award,  subject  to  completing  customary  close-out
documentation with no additional expenses expected to be incurred.

U.S. Department of Defense Grant Award

In September 2016, Capricor was approved for a grant award from the Department of Defense in the amount of approximately $2.4 million to be used
toward developing a scalable, commercially-ready process to manufacture CAP-2003. Under the terms of the award, disbursements will be made to Capricor
over a period of approximately three years, subject to annual and quarterly reporting requirements. As of December 31, 2018, approximately $1.7 million has
been incurred under the terms of the award.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

7. COMMITMENTS AND CONTINGENCIES

Leases

Capricor  leases  space  for  its  corporate  offices  pursuant  to  a  lease  that  was  originally  effective  for  a  two-year  period  beginning  July  1,  2013  with  an
option  to  extend  the  lease  for  an  additional  twelve  months.  On  May  25,  2016,  Capricor  entered  into  a  Third  Amendment  to  Lease  (the  “Third  Lease
Amendment”) with The Bubble Real Estate Company, LLC. Under the terms of the Third Lease Amendment, the lease term extension commenced on July 1,
2016 and was to end on December 31, 2018. The base rent increased to $22,995 per month for the first twelve months of the term, commencing July 1, 2016,
increased to $23,915 per month for the second twelve months of the term, commencing July 1, 2017, and, thereafter, increased to $24,872 per month for the
remainder  of  the  lease  term,  commencing  July  1,  2018.  On  January  11,  2019,  Capricor  entered  into  a  Fourth  Amendment  to  Lease  (the  “Fourth  Lease
Amendment”) with The Bubble Real Estate Company, LLC (see Note 10 – “Subsequent Events”).

The Facilities Lease which Capricor entered into with CSMC is for a term of three years commencing June 1, 2014 and replaced the month-to-month
lease that was previously in effect between CSMC and Capricor. The monthly lease payment under the Facilities Lease was $15,461 per month for the first six
months of the term and increased to $19,350 per month for the remainder of the term. The amount of rent expense is subject to annual adjustments according to
increases in the Consumer Price Index. The Facilities Lease expired on May 31, 2017 and transitioned to a month-to-month tenancy. On August 10, 2017, the
Company and CSMC entered into the First Amendment to the Facilities Lease effective August 1, 2017 (the “First Amendment”) pursuant to which the term of
the Facilities Lease was extended for an additional 12-month period, and the Company was granted an option to further extend the term for an additional 12-
month period thereafter through July 31, 2019. Under the First Amendment, the total monthly rent increased from $19,350 to $19,756. In addition, pursuant to
the  First  Amendment,  the  premises  covered  by  the  Facilities  Lease  now  also  include  the  manufacturing  facility  currently  being  utilized  by  Capricor.  In  lieu  of
further increasing the monthly rental payment set forth in the First Amendment, the Company has also agreed to provide doses of CAP-1002 for use in CSMC’s
clinical trials for a negotiated amount of monetary compensation. On July 19, 2018, the Company exercised its option to extend the term of the Facilities Lease
with CSMC for an additional 12-month period through July 31, 2019. The monthly lease payment for the extended term will remain at $19,756. On September 7,
2018,  Capricor  entered  into  a  Second  Amendment  to  the  CSMC  Facilities  Lease  pursuant  to  which  Capricor  was  granted  two  consecutive  1-year  options  to
extend  the  term  of  the  Facilities  Lease  through  July  31,  2021.  We  are  planning  to  enter  into  a  Third  Amendment  to  the  CSMC  Facilities  Lease  reducing  the
square footage of the leased premises, which would result in a rent reduction of approximately $4,000 per month.

In  addition,  the  Company  entered  into  a  month-to-month  lease  agreement  with  University  Center  Lane  Tenant,  LLC,  pursuant  to  which  the  Company
leased  office  space  located  in  San  Diego,  California.  The  lease  commenced  March  1,  2018  and  the  rental  payment  was  $4,190  per  month.  Subsequent  to
December 31, 2018, the Company terminated the lease which ended on February 28, 2019.

Unless  renewed,  each  of  the  leases  described  above  will  not  be  in  effect  for  fiscal  year  2020.  Included  within  the  table  below,  future  minimum  rental
payments to related parties totaled approximately $138,292. A summary of future minimum rental payments required under operating leases as of December 31,
2018 is as follows:

Years ended

2019

Operating Leases

    $

138,292 

Expenses  incurred  under  operating  leases  to  unrelated  parties  for  the  years  ended  December  31,  2018  and  2017  were  approximately  $332,640  and
$284,861,  respectively.  Expenses  incurred  under  operating  leases  to  related  parties  for  each  of  the  years  ended  December  31,  2018  and  2017  were
approximately $237,072 and $230,989, respectively.

Legal Contingencies

The  Company  is  not  a  party  to  any  material  legal  proceedings  at  this  time.    From  time  to  time,  the  Company  may  become  involved  in  various  legal

proceedings that arise in the ordinary course of its business or otherwise.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

8. LICENSE AGREEMENTS

Capricor’s Technology - CAP-1002, CAP-1001, CSps and Exosomes

Capricor has entered into exclusive license agreements for intellectual property rights related to certain cardiac-derived cells with Università Degli Studi
Di Roma La Sapienza (the “University of Rome”), The Johns Hopkins University (“JHU”) and CSMC. In addition, Capricor has filed patent applications related to
the technology developed by its own scientists.

University of Rome License Agreement

Capricor and the University of Rome entered into a License Agreement, dated June 21, 2006 (the “Rome License Agreement”), which provides for the
grant  of  an  exclusive,  world-wide,  royalty-bearing  license  by  the  University  of  Rome  to  Capricor  (with  the  right  to  sublicense)  to  develop  and  commercialize
licensed products under the licensed patent rights in all fields. Capricor has a right of first negotiation, for a certain period of time, to obtain a license to any new
and separate patent applications owned by the University of Rome utilizing cardiac stem cells in cardiac care.

Pursuant to the Rome License Agreement, Capricor paid the University of Rome a license issue fee, is currently paying minimum annual royalties in the
amount of 20,000 Euros per year, and is obligated to pay a lower-end of a mid-range double-digit percentage on all royalties received as a result of sublicenses
granted,  which  are  net  of  any  royalties  paid  to  third  parties  under  a  license  agreement  from  such  third  party  to  Capricor.  The  minimum  annual  royalties  are
creditable against future royalty payments.

The Rome License Agreement will, unless extended or sooner terminated, remain in effect until the later of the last claim of any patent or until any patent
application comprising licensed patent rights has expired or been abandoned. Under the terms of the Rome License Agreement, either party may terminate the
agreement  should  the  other  party  become  insolvent  or  file  a  petition  in  bankruptcy.  Either  party  may  terminate  the  agreement  upon  the  other  party’s  material
breach, provided that the breaching party will have up to 90 days to cure its material breach. Capricor may also terminate for any reason upon 90 days’ written
notice to the University of Rome.

The Johns Hopkins University License Agreement

Capricor and JHU entered into an Exclusive License Agreement, effective June 22, 2006 (the “JHU License Agreement”), which provides for the grant of
an exclusive, world-wide, royalty-bearing license by JHU to Capricor (with the right to sublicense) to develop and commercialize licensed products and licensed
services under the licensed patent rights in all fields and a nonexclusive right to the know-how. In May 2009, the JHU License Agreement was amended to add
additional patent rights to the JHU License Agreement in consideration of a payment to JHU and reimbursement of patent costs. Capricor and JHU executed a
Second Amendment to the JHU License Agreement, effective as of December 20, 2013, pursuant to which, among other things, certain definitions were added
or  amended,  the  timing  of  certain  obligations  was  revised  and  other  obligations  of  the  parties  were  clarified.  Under  the  JHU  License  Agreement,  Capricor  is
required to exercise commercially reasonable and diligent efforts to develop and commercialize licensed products covered by the licenses from JHU.

Pursuant to the JHU License Agreement, JHU was paid an initial license fee and, thereafter, Capricor is required to pay minimum annual royalties on the
anniversary dates of the JHU License Agreement. The minimum annual royalties range from $5,000 on the first and second anniversary dates to $20,000 on the
tenth anniversary date and thereafter. The minimum annual royalties are creditable against a low single-digit running royalty on net sales of products and net
service  revenues,  which  Capricor  is  also  required  to  pay  under  the  JHU  License  Agreement,  which  running  royalty  may  be  subject  to  further  reduction  in  the
event that Capricor is required to pay royalties on any patent rights to third parties in order to make or sell a licensed product. In addition, Capricor is required to
pay  a  low  double-digit  percentage  of  the  consideration  received  by  it  from  sublicenses  granted,  and  is  required  to  pay  JHU  certain  defined  development
milestone  payments  upon  the  successful  completion  of  certain  phases  of  its  clinical  studies  and  upon  receiving  approval  from  the  FDA.  The  development
milestones range from $100,000 upon successful completion of a full Phase I clinical study to $1,000,000 upon full FDA market approval and are fully creditable
against  payments  owed  by  Capricor  to  JHU  on  account  of  sublicense  consideration  attributable  to  milestone  payments  received  from  a  sublicensee.  The
maximum aggregate amount of milestone payments payable under the JHU License Agreement, as amended, is $1,850,000. In May 2015, Capricor paid the
development milestone related to Phase I that was owed to JHU pursuant to the terms of the JHU License Agreement.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

8. LICENSE AGREEMENTS (Continued)

The JHU License Agreement will, unless sooner terminated, continue in effect in each applicable country until the date of expiration of the last to expire
patent within the patent rights, or, if no patents are issued, then for twenty years from the effective date. Under the terms of the JHU License Agreement, either
party may terminate the agreement should the other party become insolvent or file a petition in bankruptcy, or fail to cure a material breach within 30 days after
notice. In addition, Capricor may terminate for any reason upon 60 days’ written notice.

Cedars-Sinai Medical Center License Agreements

License Agreement for CDCs

On January 4, 2010, Capricor entered into an Exclusive License Agreement with CSMC (the “Original CSMC License Agreement”) for certain intellectual
property related to its CDC technology. In 2013, the Original CSMC License Agreement was amended twice resulting in, among other things, a reduction in the
percentage  of  sublicense  fees  which  would  have  been  payable  to  CSMC.  Effective  December  30,  2013,  Capricor  entered  into  an  Amended  and  Restated
Exclusive License Agreement with CSMC (the “Amended CSMC License Agreement”) which amended, restated, and superseded the Original CSMC License
Agreement,  pursuant  to  which,  among  other  things,  certain  definitions  were  added  or  amended,  the  timing  of  certain  obligations  was  revised  and  other
obligations of the parties were clarified.

The Amended CSMC License Agreement provides for the grant of an exclusive, world-wide, royalty-bearing license by CSMC to Capricor (with the right
to sublicense) to conduct research using the patent rights and know-how and develop and commercialize products in the field using the patent rights and know-
how. In addition, Capricor has the exclusive right to negotiate for an exclusive license to any future rights arising from related work conducted by or under the
direction of Dr. Eduardo Marbán on behalf of CSMC. In the event the parties fail to agree upon the terms of an exclusive license for any future rights, Capricor
will have a non-exclusive license to such future rights, subject to royalty obligations.

Pursuant to the Original CSMC License Agreement, CSMC was paid a license fee and Capricor was obligated to reimburse CSMC for certain fees and
costs  incurred  in  connection  with  the  prosecution  of  certain  patent  rights.  Additionally,  Capricor  is  required  to  meet  certain  spending  and  development
milestones.  The  annual  spending  requirements  ranged  from  $350,000  to  $800,000  each  year  between  2010  and  2017  (with  the  exception  of  2014,  for  which
there was no annual spending requirement).

Pursuant to the Amended CSMC License Agreement, Capricor remains obligated to pay low single-digit royalties on sales of royalty-bearing products as
well as a low double-digit percentage of the consideration received from any sublicenses or other grant of rights. The above-mentioned royalties are subject to
reduction in the event Capricor becomes obligated to obtain a license from a third party for patent rights in connection with the royalty-bearing product. In 2010,
Capricor discontinued its research under some of the patents.

The Amended CSMC License Agreement will, unless sooner terminated, continue in effect on a country by country basis until the last to expire of the
patents covering the patent rights or future patent rights. Under the terms of the Amended CSMC License Agreement, unless waived by CSMC, the agreement
shall automatically terminate: (i) if Capricor ceases, dissolves or winds up its business operations; (ii) in the event of the insolvency or bankruptcy of Capricor or
if Capricor makes an assignment for the benefit of its creditors; (iii) if performance by either party jeopardizes the licensure, accreditation or tax exempt status of
CSMC  or  the  agreement  is  deemed  illegal  by  a  governmental  body;  (iv)  within  30  days  for  non-payment  of  royalties;  (v)  after  90  days’  notice  from  CSMC  if
Capricor fails to undertake commercially reasonable efforts to exploit the patent rights or future patent rights; (vi) if a material breach has not been cured within
90 days; or (vii) if Capricor challenges any of the CSMC patent rights. If Capricor fails to undertake commercially reasonable efforts to exploit the patent rights or
future  patent  rights,  and  fails  to  cure  that  breach  after  90  days’  notice  from  CSMC,  instead  of  terminating  the  license,  CSMC  has  the  option  to  convert  any
exclusive license to Capricor to a non-exclusive or co-exclusive license. Capricor may terminate the agreement if CSMC fails to cure any material breach within
90 days after notice.

On  March  20,  2015,  Capricor  and  CSMC  entered  into  a  First  Amendment  to  the  Amended  CSMC  License  Agreement,  pursuant  to  which  the  parties

agreed to delete certain patent applications from the list of scheduled patents which Capricor determined not to be material to the portfolio.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

8. LICENSE AGREEMENTS (Continued)

On  August  5,  2016,  Capricor  and  CSMC  entered  into  a  Second  Amendment  to  the  Amended  CSMC  License  Agreement  (the  “Second  License
Amendment”),  pursuant  to  which  the  parties  agreed  to  add  certain  patent  applications  to  the  schedule  of  patent  rights  set  forth  in  the  agreement.  Under  the
Second  License  Amendment,  (i)  the  description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that  includes  six  additional  patent
applications; (ii) Capricor paid an upfront fee of $2,500; and (iii) Capricor reimbursed CSMC approximately $10,000 for attorneys’ fees and filing fees that were
incurred in connection with the additional patent applications.

On  December  26,  2017,  Capricor  entered  into  a  Third  Amendment  to  the  Amended  CSMC  License  Agreement  thereby  amending  the  CDCs  License
(the “Third License Amendment”).  Under the Third License Amendment, (i) the description of scheduled patent rights has been replaced by a revised schedule
that includes seven additional patent applications; and (ii) Capricor is required to reimburse CSMC approximately $50,000 for attorneys’ fees and filing fees that
were incurred in connection with the additional patent rights. 

On  June  20,  2018,  Capricor  and  CSMC  entered  into  a  Fourth  Amendment  to  the  Amended  CSMC  License  Agreement  (the  “Fourth  License
Amendment”). Under  the  Fourth  License  Amendment,  the  description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that  includes  two
additional patent applications.

License Agreement for Exosomes

On  May  5,  2014,  Capricor  entered  into  an  Exclusive  License  Agreement  with  CSMC  (the  “Exosomes  License  Agreement”),  for  certain  intellectual
property rights related to exosomes technology. The Exosomes License Agreement provides for the grant of an exclusive, world-wide, royalty-bearing license by
CSMC to Capricor (with the right to sublicense) in order to conduct research using the patent rights and know-how and to develop and commercialize products in
the field using the patent rights and know-how. In addition, Capricor has the exclusive right to negotiate for an exclusive license to any future rights arising from
related work conducted by or under the direction of Dr. Eduardo Marbán on behalf of CSMC. In the event the parties fail to agree upon the terms of an exclusive
license, Capricor shall have a non-exclusive license to such future rights, subject to royalty obligations.

Pursuant  to  the  Exosomes  License  Agreement,  CSMC  was  paid  a  license  fee  and  Capricor  reimbursed  CSMC  for  certain  fees  and  costs  incurred  in
connection  with  the  preparation  and  prosecution  of  certain  patent  applications.  Additionally,  Capricor  is  required  to  meet  certain  non-monetary  development
milestones and is obligated to pay low single-digit royalties on sales of royalty-bearing products as well as a single-digit percentage of the consideration received
from any sublicenses or other grant of rights. The above-mentioned royalties are subject to reduction in the event Capricor becomes obligated to obtain a license
from a third party for patent rights in connection with the royalty bearing product.

The Exosomes License Agreement will, unless sooner terminated, continue in effect on a country by country basis until the last to expire of the patents
covering  the  patent  rights  or  future  patent  rights.  Under  the  terms  of  the  Exosomes  License  Agreement,  unless  waived  by  CSMC,  the  agreement  shall
automatically terminate: (i) if Capricor ceases, dissolves or winds up its business operations; (ii) in the event of the insolvency or bankruptcy of Capricor or if
Capricor makes an assignment for the benefit of its creditors; (iii) if performance by either party jeopardizes the licensure, accreditation or tax exempt status of
CSMC  or  the  agreement  is  deemed  illegal  by  a  governmental  body;  (iv)  within  30  days  for  non-payment  of  royalties;  (v)  after  90  days  if  Capricor  fails  to
undertake commercially reasonable efforts to exploit the patent rights or future patent rights; (vi) if a material breach has not been cured within 90 days; or (vii) if
Capricor  challenges  any  of  the  CSMC  patent  rights.  If  Capricor  fails  to  undertake  commercially  reasonable  efforts  to  exploit  the  patent  rights  or  future  patent
rights, and fails to cure that breach after 90 days’ notice from CSMC, instead of terminating the license, CSMC has the option to convert any exclusive license to
Capricor to a non-exclusive or co-exclusive license. Capricor may terminate the agreement if CSMC fails to cure any material breach within 90 days after notice.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

8. LICENSE AGREEMENTS (Continued)

On  February  27,  2015,  Capricor  and  CSMC  entered  into  a  First  Amendment  to  Exosomes  License  Agreement  (the  “First  Exosomes  License
Amendment”).  Under  the  First  Exosomes  License  Amendment,  (i)  the  description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that
includes four additional patent applications; (ii) Capricor was required to pay CSMC an upfront fee of $20,000; (iii) Capricor was required to reimburse CSMC
approximately $34,000 for attorneys’ fees and filing fees that were incurred in connection with the additional patent rights; and (iv) Capricor is required to pay
CSMC certain defined product development milestone payments upon reaching certain phases of its clinical studies and upon receiving approval for a product
from the FDA. The product development milestones range from $15,000 upon the dosing of the first patient in a Phase I clinical trial of a product to $75,000
upon  receipt  of  FDA  approval  for  a  product.    The  maximum  aggregate  amount  of  milestone  payments  payable  under  the  Exosomes  License  Agreement,  as
amended, is $190,000. 

On June 10, 2015, Capricor and CSMC entered into a Second Amendment to Exosomes License Agreement, thereby amending the Exosomes License

Agreement further to add an additional patent application to the Schedule of Patent Rights.

On  August  5,  2016,  Capricor  and  CSMC  entered  into  a  Third  Amendment  to  the  Exosomes  License  Agreement  (the  “Third  Exosomes  License
Amendment”),  pursuant  to  which  the  parties  agreed  to  add  certain  patent  applications  to  the  schedule  of  patent  rights  under  the  agreement.  Under  the  Third
Exosomes  License  Amendment,  (i)  the  description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that  includes  three  additional  patent
applications; (ii) Capricor paid CSMC an upfront fee of $2,500; and (iii) Capricor reimbursed CSMC approximately $16,000 for attorneys’ fees and filing fees that
were incurred in connection with the additional patent applications.

On  December  26,  2017,  Capricor  and  CSMC  entered  into  a  Fourth  Amendment  to  Exosomes  License  Agreement,  thereby  amending  the  Exosomes
License  (the  “Fourth  Exosomes  License  Amendment”).  Under  the  Fourth  Exosomes  License  Amendment,  (i)  the  description  of  scheduled  patent  rights  was
replaced  by  a  revised  schedule  that  includes  seven  additional  patent  applications;  (ii)  Capricor  is  required  to  reimburse  CSMC  approximately  $50,000  for
attorneys’ fees and filing fees that were incurred in connection with the additional patent rights; and (iii) a schedule to the Exosomes License was modified to
extend the milestone deadline for filing an IND for at least one product to December 31, 2018.

On June 20, 2018, Capricor and CSMC entered into a Fifth Amendment to the Exosomes License Agreement (the “Fifth License Amendment”). Under
the  Fifth  License  Amendment,  (i)  the  description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that  includes  four  additional  patent
applications; and (ii) Capricor is required to reimburse CSMC approximately $27,000 for attorneys’ fees and filing fees that were incurred in connection with the
additional patent rights. 

On September 25, 2018, Capricor and CSMC entered into a Sixth Amendment to the Exosomes License Agreement (the “Sixth License Amendment”).
Under the Sixth License Amendment, the milestone deadline for filing an IND for at least one product has been extended to December 31, 2019. If the Company
does  not  file  an  IND  by  December  31,  2019,  or  negotiate  an  additional  extension  of  the  milestone  deadline,  CSMC  would  have  the  option  to  convert  the
exclusive license to a non-exclusive license or to a co-exclusive license or terminate the license under Title 35, Section 203 of the United States Code. Prior to
exercising such option, Capricor has the opportunity to cure the failure to file an IND for a period of 90 days after its receipt of written notice from CSMC of its
intent to exercise its option.

Collaboration Agreement with Janssen Biotech, Inc.

On  December  27,  2013,  Capricor  entered  into  a  Collaboration  Agreement  and  Exclusive  License  Option  (the  “Janssen  Agreement”)  with  Janssen,  a
wholly-owned subsidiary of Johnson & Johnson. Under the terms of the Janssen Agreement, Capricor and Janssen agreed to collaborate on the development of
Capricor’s  cell  therapy  program  for  cardiovascular  applications,  including  its  lead  product  candidate,  CAP-1002.  Capricor  and  Janssen  further  agreed  to
collaborate on the development of cell manufacturing in preparation for future clinical trials. Under the Janssen Agreement, Capricor was paid $12.5 million, and
Capricor agreed to contribute to the development of a chemistry, manufacturing and controls package. In addition, Janssen had the exclusive right to enter into
an exclusive license agreement pursuant to which Janssen would have received a worldwide, exclusive license to exploit CAP-1002 as well as certain CSps and
CDCs in the field of cardiology.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

8. LICENSE AGREEMENTS (Continued)

On June 30, 2017, Capricor was informed by Janssen that Janssen would not be exercising its exclusive option right to exploit CAP-1002 as well as
certain CSps and CDCs in the field of cardiology. Capricor has retained full rights to CAP-1002 in all indications as a result of this decision. Capricor also has an
irrevocable, fully paid-up non-exclusive license under patents controlled by Janssen utilized in the production of the clinical trial materials manufactured pursuant
to the CMC development plan between Capricor and Janssen and a non-exclusive perpetual license to publish, disclose and use the information of Janssen that
was utilized in the production of the clinical trial materials manufactured pursuant to the CMC development plan. On August 7, 2018, the Company entered into
an Exclusive License Agreement with Janssen pursuant to which Janssen granted Capricor an exclusive worldwide license to all rights to Janssen’s know-how
to exploit CDC-cells and CDC-product in the field as described in the previous Janssen Agreement.

Company’s Technology - Cenderitide and CU-NP

The  Company  entered  into  an  exclusive  license  agreement  for  intellectual  property  rights  related  to  natriuretic  peptides  with  the  Mayo  Foundation  for
Medical Education and Research (“Mayo”), a Clinical Trial Funding Agreement with Medtronic, Inc. (“Medtronic”), and a Transfer Agreement with Medtronic, all of
which  also  include  certain  intellectual  property  licensing  provisions.  In  February  2017,  we  elected  to  terminate  our  former  natriuretic  peptide  development
program, consisting of Cenderitide (CD-NP) and CU-NP, so as to more efficiently focus our resources and efforts on our CAP-1002 and CAP-2003 programs.

Medtronic Clinical Trial Funding Agreement

In February 2011, the Company entered into a Clinical Trial Funding Agreement with Medtronic, related to the Company’s now discontinued Cenderitide
program. Pursuant to its terms, the agreement expired in February 2012. Although the Medtronic agreement expired, there are certain provisions that survive
the  expiration  of  the  agreement,  including  the  obligation  to  pay  royalties  on  products  that  might  be  covered  by  the  agreement.  The  Company  and  Medtronic
subsequently entered into a Transfer Agreement, described below. 

Medtronic Transfer Agreement

On October 8, 2014, the Company entered into a Transfer Agreement (the “Transfer Agreement”) with Medtronic to acquire patent rights relating to the
Company’s  now  discontinued  natriuretic  peptides  program.  Pursuant  to  the  Transfer  Agreement,  Medtronic  assigned  to  the  Company  all  of  its  right,  title  and
interest  in  all  natriuretic  peptide  patents  and  patent  applications  previously  owned  by  Medtronic  or  co-owned  by  Medtronic  and  the  Company  (the  “Natriuretic
Peptide Patents”).

In light of the Company’s decision to terminate its development program with respect to natriuretic peptides, the Company elected to cease prosecution
of all of the Natriuretic Peptide Patents and has offered to reassign to Medtronic rights to certain patent applications obtained through the Transfer Agreement.
Medtronic elected not to take a reassignment of the patent rights.

9. RELATED PARTY TRANSACTIONS

Lease and Sub-Lease Agreement

As  noted  above,  Capricor  is  a  party  to  lease  agreements  with  CSMC,  which  holds  more  than  10%  of  the  outstanding  capital  stock  of  Capricor
Therapeutics  (see  Note  7  –  “Commitments  and  Contingencies”),  and  CSMC  has  served  as  an  investigative  site  in  Capricor’s  clinical  trials.  Additionally,  Dr.
Eduardo  Marbán,  who  holds  approximately  10%  of  the  outstanding  capital  stock  of  Capricor  Therapeutics  and  participates  as  an  observer  at  the  Company’s
meetings  of  the  Board  of  Directors,  is  the  Director  of  the  Cedars-Sinai  Smidt  Heart  Institute,  a  co-founder  of  Capricor  and  the  Chairman  of  the  Company’s
Scientific Advisory Board.

On  April  1,  2013,  Capricor  entered  into  a  sublease  with  Reprise  Technologies,  LLC,  a  limited  liability  company  which  is  wholly  owned  by  Dr.  Frank
Litvack, the Company’s Executive Chairman and member of its Board of Directors, for $2,500 per month. The sublease is on a month-to-month basis. For both
the  years  ended  December  31,  2018  and  2017,  Capricor  recognized  $30,000  in  sublease  income  from  the  related  party.  Sublease  income  is  recorded  as  a
reduction to general and administrative expenses.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

9. RELATED PARTY TRANSACTIONS (Continued)

Consulting Agreements

Effective January 1, 2013, Frank Litvack, the Company’s Executive Chairman and a member of its Board of Directors, entered into an oral Consulting
Agreement with Capricor whereby Capricor agreed to pay Dr. Litvack fees of $10,000 per month for consulting services. On March 24, 2014, Capricor entered
into  a  written  Consulting  Agreement  with  Dr.  Litvack  memorializing  the  $10,000  per  month  compensation  arrangement  described  above.  The  agreement  is
terminable upon 30 days’ notice. Additionally, beginning in 2016, Capricor retained the services of Lit Digital Media, LLC whose sole member is Harry Litvack,
the son of Frank Litvack. Lit Digital Media provides services to the Company related to social media and public relations, and the Company pays Lit Digital Media
approximately $1,500 per month for such services. On January 31, 2019, we terminated the services of Lit Digital Media.

Payables to Related Party

At  December  31,  2018  and  2017,  the  Company  had  accounts  payable  and  accrued  expenses  to  related  parties  totaling  $106,366  and  $174,424,
respectively. CSMC accounts for $100,191 and $160,566 of the total accounts payable and accrued expenses to related parties as of December 31, 2018 and
2017,  respectively.  CSMC  expenses  relate  to  research  and  development  and  clinical  trial  costs.  During  the  years  ended  December  31,  2018  and  2017,  the
Company paid CSMC approximately $400,000 and $900,000, respectively, for such costs.

Related Party Clinical Trials

Capricor has agreed to provide cells for investigational purposes in two clinical trials sponsored by CSMC. These cells were developed as part of the
Company’s past research and development efforts. The first trial is known as “Regression of Fibrosis and Reversal of Diastolic Dysfunction in HFpEF Patients
Treated  with  Allogeneic  CDCs.”  Dr.  Eduardo  Marbán  is  the  named  principal  investigator  under  the  study.  The  second  trial  is  known  as  “Pulmonary  Arterial
Hypertension treated with Cardiosphere-derived Allogeneic Stem Cells.” In both studies, Capricor will provide the necessary number of doses of cells and will
receive a negotiated amount of monetary compensation which is estimated to be approximately $2.1 million over several years. For the years ended December
31,  2018  and  2017,  the  Company  recognized  approximately  $700,000  and  $184,000,  respectively,  as  revenue.  As  of  December  31,  2018,  and  2017,
approximately $269,000 and $122,500, respectively, is outstanding and recorded in prepaid expenses and other current assets.

Related Party Agreement

On May 10, 2018, Capricor and TrialTech Medical, Inc., a corporation in which Dr. Frank Litvack, our Executive Chairman and a director, is a co-founder,
shareholder  and  chairman,  entered  into  an  agreement  whereby  TrialTech  Medical,  Inc.  would  provide  clinical  trial  services  to  Capricor  for  its  HOPE-2  clinical
trial. In December 2018, we ceased the use of these services. Total costs incurred under the agreement were approximately $42,600.

10. SUBSEQUENT EVENTS

Corporate Offices Lease Amendment

On January 11, 2019, Capricor entered into a Fourth Lease Amendment with The Bubble Real Estate Company, LLC. Under the terms of the Fourth
Lease Amendment, the lease term extension commenced on January 1, 2019 and will end on December 31, 2019 with a base rent of $25,867 per month. We
have  agreed  to  deliver  to  the  landlord  an  unconditional,  irrevocable,  transferrable  letter  of  credit  in  the  amount  of  $232,803  to  cover  payments  of  rent  for  the
remainder of the lease term.

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CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2018 AND 2017

10. SUBSEQUENT EVENTS (Continued)

October 2017 Common Stock Sales Agreement

Subsequent to December 31, 2018 and through March 28, 2019, the Company has sold an aggregate of 2,273,617 common shares under the October
2017 ATM Program at an average price of approximately $0.66 per common share for gross proceeds of approximately $1.4 million. The Company paid 3.0%
cash commission on the gross proceeds, plus reimbursement of expenses of the placement agent in the aggregate amount of approximately $45,000.

Workforce Reduction and Reduction in Salary

During January 2019, to reduce expenses and better align resources and personnel on the Company’s core lead programs, we reduced our staff by 21
full-time  employees.  Additionally,  the  board  of  directors  approved  a  reduction  to  the  annual  base  salary  for  Dr.  Linda  Marbán,  Chief  Executive  Officer  from
$232,909 to $150,000 per year, with the reduction being effective February 1, 2019.

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ITEM 9.

CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 None.

ITEM 9A.

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We have adopted and maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports
under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules
and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as
appropriate,  to  allow  for  timely  decisions  regarding  required  disclosure.  In  designing  and  evaluating  the  disclosure  controls  and  procedures,  management
recognizes  that  controls  and  procedures,  no  matter  how  well  designed  and  operated,  cannot  provide  absolute  assurance  of  achieving  the  desired  control
objectives.

As required by Rule 13a-15(b), under the Securities Exchange Act of 1934, as amended, we carried out an evaluation, under the supervision and with
the  participation  of  management,  including  our  Chief  Executive  Officer  and  Chief  Financial  Officer,  of  the  effectiveness  of  the  design  and  operation  of  our
disclosure controls and procedures as of the end of the period covered by this report. Based on the foregoing, our Chief Executive Officer and Chief Financial
Officer concluded that as of December 31, 2018, our disclosure controls and procedures were effective at the reasonable assurance level.

Management’s Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rule 13a-15(f) and 15d-
15(f) of the Securities Exchange Act of 1934, as amended. Our internal control over financial reporting is a process designed to provide reasonable assurance to
our  management  and  Board  of  Directors  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in
accordance  with  generally  accepted  accounting  principles  and  includes  policies  and  procedures  that:  (1)  pertain  to  the  maintenance  of  records  that,  in
reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets; (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 our receipts and expenditures are
being  made  only  in  accordance  with  authorizations  of  our  management  and  directors;  and  (3)  provide  reasonable  assurance  regarding  prevention  or  timely
detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements, errors or fraud. Also, projections of
any  evaluations  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 assessed the effectiveness of our internal control over financial reporting as of December 31, 2018 based on the framework set forth by the
Committee of Sponsoring Organizations of the Treadway Commissions in Internal Control-Integrated Framework. Based on that assessment, management has
concluded that our internal control over financial reporting was effective as of December 31, 2018.

This Annual Report on Form 10-K does not include an attestation report of our registered public accounting firm regarding internal control over financial
reporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant to rules of the SEC that permit smaller reporting
companies to provide only management’s report in this Annual Report on Form 10-K.

Changes in Internal Controls over Financial Reporting

There have been no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange
Act of 1934, as amended) during the fiscal year ended December 31, 2018 that have materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.

ITEM 9B.

OTHER INFORMATION

None.

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ITEM 10.

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE.

Directors and Executive Officers

PART III

The following table lists our executive officers and directors and their respective ages and positions as of the date of this report:

Name
Linda Marbán, Ph.D.
Anthony Bergmann, M.B.A.
Karen G. Krasney, J.D.
Frank Litvack, M.D.
Joshua Kazam
Earl M. (Duke) Collier, Jr.
David B. Musket
Louis Manzo
George W. Dunbar, Jr.

  Age
  55
  33
  66
  63
  42
  71
  61
  81
  72

  Positions Held
  President, Chief Executive Officer and Director
  Chief Financial Officer
  Executive Vice President, and General Counsel
  Executive Chairman and Director
  Director
  Director
  Director
  Director
  Director

Linda Marbán, Ph.D.  Dr. Marbán is currently serving as our Chief Executive Officer, and has served in that capacity and on the Board since November
2013. As co-founder of Capricor, Inc., our wholly-owned subsidiary, Dr. Marbán has been with Capricor, Inc. since 2005 and became its Chief Executive Officer
in  2010.  She  combines  her  background  in  research  with  her  business  experience  to  lead  the  Company  and  create  a  path  to  commercialization  for  its  novel
therapies. Dr. Marbán was the lead negotiator in procuring the license agreements that are the foundation of the Company’s intellectual property portfolio. Under
her  direction  as  Chief  Executive  Officer,  the  Company  has  secured  over  $30.0  million  in  non-dilutive  grant  awards  which  have  funded  our  research  and
development programs and a loan award which funded Capricor, Inc.’s ALLSTAR clinical trial. Dr. Marbán’s deep knowledge of the cardiac space, in particular,
allows her to provide unique direction for the Company’s development and growth. From 2003 to 2009, Dr. Marbán was with Excigen, Inc., a biotechnology start-
up company, where she was responsible for business development, operations, pre-clinical research, and supervising the development of gene therapy products
in  a  joint  development  agreement  with  Genzyme  Corp.  While  at  Excigen,  she  also  negotiated  a  joint  development  and  sublicense  agreement  with  Medtronic
Corp.  utilizing  Excigen’s  technology  and  supervised  the  building  of  a  lab  in  which  the  work  was  to  be  performed.  Dr.  Marbán  began  her  career  in  academic
science, first at the Cleveland Clinic Foundation working on the biophysical properties of cardiac muscle. That work continued when she moved to a postdoctoral
fellowship  at  Johns  Hopkins  University  (“JHU”).  While  at  JHU,  she  advanced  to  the  rank  of  Research  Assistant  Professor  in  the  Department  of  Pediatrics,
continuing  her  work  on  the  mechanism  of  contractile  dysfunction  in  heart  failure.  Her  tenure  at  JHU  ran  from  2000  to  2003.  Dr.  Marbán  earned  a  Ph.D.  from
Case Western Reserve University in cardiac physiology.

Frank Litvack, M.D., FACC.  Dr. Litvack is currently serving as our Executive Chairman, and has served in that capacity and on the Board since November
2013. Dr. Litvack is a native of Canada. He completed medical school and residency at McGill University in Montreal and a Cardiovascular Fellowship at Cedars-
Sinai Medical Center in Los Angeles, where he subsequently became co-director of the Cardiovascular Intervention Center and Professor of Medicine at UCLA.
There he led a prominent clinical and research program known for its excellence in innovation, care and leadership in Translational Medicine. Dr. Litvack was
board-certified  in  Internal  Medicine,  Cardiovascular  Diseases  and  Interventional  Cardiology.  He  has  published  more  than  one  hundred  research  articles  and
chapters  and  is  the  recipient  of  several  awards,  including  an  American  Heart  Association  Young  Investigator  Award,  the  Leon  Goldman  Medical  Excellence
Award for contributions to the field of biomedical optics and the United States Space Technology and Space Foundation Hall of Fame for pioneering work with
the excimer laser. Dr. Litvack left full time practice and academics in 2000 to concentrate on entrepreneurial activities. Dr. Litvack has founded and operated
several healthcare ventures, both as chairman and/or chief executive officer, including Progressive Angioplasty Systems Inc., a medical device company that
was  acquired  by  United  States  Surgical  Corp.  in  1998;  Savacor,  Inc.,  a  medical  device  company  that  was  acquired  by  St.  Jude  Medical  in  2005;  Conor
Medsystems, Inc., a publicly traded medical device company that was acquired by Johnson & Johnson in 2007. He presently sits on the boards of several early-
stage healthcare companies including V-Wave Medical Ltd. and Recor Medical, Inc., both medical device companies. Dr. Litvack was a former director of publicly
traded Nile from 2009-2012. Dr. Litvack joined the board of directors of Capricor, Inc. as Executive Chairman in 2012. Dr. Litvack is the co-founder and chairman
of TrialTech Medical, Inc., a clinical trial services company. Dr. Litvack is currently a General Partner in Pura Vida Investment, LLC, a healthcare hedge fund, and
is serving as a Director on the board of Cardiovascular Research Foundation, a non-profit research and education entity.

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Joshua A. Kazam.   Mr. Kazam has been a member of the Board since August 2005.  Mr. Kazam is a co-founder and Partner of Two River, where he has
served as partner since its inception in 2004. He has also served as an officer and director of Riverbank Capital Securities, Inc., a FINRA member broker dealer,
since  October  2005.    Prior  to  founding  Two  River,  he  served  as  Managing  Director  of  a  life  science  focused  venture  capital  firm.  Mr.  Kazam  is  a  co-founder,
officer and director of Allogene Therapeutics Inc. He is a co-founder and partner of Vida Ventures. Mr. Kazam was also a co-founder and director of Kite Pharma
where he served on the board until its acquisition by Gilead (GILD) in 2017. Mr. Kazam also serves as a director of several privately held companies including
Second Science and Hubble Contacts. Mr. Kazam is a Member of the Wharton School’s Undergraduate Executive Board and serves on the Board of Directors of
the Desert Flower Foundation. Mr. Kazam received his B.S. in Economics from the Wharton School of the University of Pennsylvania.

Earl M. (Duke) Collier, Jr.  Mr. Collier has been a member of the Board since November 2013. He joined the Capricor, Inc. board of directors in 2011 and
is a member of the Company’s Audit Committee and Chairman of the Nominating and Corporate Governance Committee. From 2010-2014, he served as the
Chief Executive Officer of 480 Biomedical, a medical device company developing products used in the treatment of peripheral artery disease, and the executive
chairman  of  Arsenal  Medical,  Inc.,  a  medical  device  company.    Mr.  Collier  was  formerly  Executive  Vice  President  at  Genzyme  Corporation,  a  biotechnology
company  acquired  by  Sanofi  for  $20.1  billion  in  2011.  Mr.  Collier  also  served  as  President  of  Vitas  Healthcare,  a  hospice  provider,  as  a  partner  at  the
Washington,  DC-based  law  firm  of  Hogan  and  Hartson  and  as  Deputy  Administrator  of  the  Health  Care  Finance  Administration  (now  CMS)  in  the  U.S.
Department  of  Health  &  Human  Services.    He  is  Chairman  of  the  Board  of  Trustees  of  the  Newton-Wellesley  Hospital,  serves  on  the  board  of  Partners
HealthCare System and as Chair of the Innovation Advisory Board of Partners HealthCare. Additionally, he is a member of the board of the Boston Athenaeum.
Previously, Mr. Collier served as a director of publicly-traded Decode Genetics Inc. (DGI Resolution, Inc.), a biopharmaceutical company and GenSight, a gene
therapy  company  in  Paris  that  trades  on  the  French  Euronext  exchange.  He  currently  serves  on  the  board  of  directors  of  Tesaro,  Inc.,  a  publicly-traded
biopharmaceutical  company.  Mr.  Collier  earned  a  Bachelor  of  Arts  degree  at  Yale  University  and  received  a  law  degree  from  the  University  of  Virginia  Law
School.

David  B.  Musket. Mr.  Musket  has  been  a  member  of  the  Board  since  November  2013.  He  joined  the  Capricor,  Inc.  board  of  directors  in  2012  and  is
Chairman of the Company’s Audit and Compensation Committees. Mr. Musket has vast experience in strategic finance and has been following developments in
the pharmaceutical and medical device industries for over 30 years. Mr. Musket began his investment career as an equities research analyst at Goldman Sachs
&  Co.  following  the  pharmaceutical  industry.  From  1991  through  2016  he  served  as  President  of  Musket  Research  Associates,  a  registered  broker/dealer
focused  exclusively  on  venture  banking  transactions  for  emerging  healthcare  companies.  In  1996  he  co-founded  ProMed  Management,  a  healthcare-focused
investment management company which he continues to run today. He has served on the boards of several private and public companies throughout his career.
From  1999  to  2007,  Mr.  Musket  served  on  the  board  of  directors  of  publicly-traded  Conor  MedSystems,  Inc.,  a  medical  device  company  sold  to  Johnson  &
Johnson in 2007 for $1.4 billion. Mr. Musket holds a Bachelor of Arts degree in Biology and Psychology from Boston College.

Louis  Manzo. Mr.  Manzo  has  been  a  member  of  the  Board  since  November  2013.  He  was  one  of  the  initial  investors  in  Capricor,  Inc.  and  joined  the
Capricor, Inc. board of directors in 2006. Mr. Manzo is also a member of the Company’s Compensation Committee and Nominating and Corporate Governance
Committee. Mr. Manzo has been a prominent mid-Atlantic entrepreneur for over three decades and has extensive experience in the area of finance. Mr. Manzo
received his Bachelor of Science degree from the University of Notre Dame and his M.B.A. from Harvard Business School. He served in the armed forces as an
officer in the United States Navy. After completing his M.B.A. at Harvard, Mr. Manzo joined, and in a few years became General Partner of, Baker, Watts & Co., a
New York Stock Exchange Member Firm. His experience there included being Director of Equity Research and, later, the Head of Corporate Finance. During the
1980’s,  Mr.  Manzo  started  his  own  private  investment  firm,  LVM  Venture  Partners.  Beginning  in  1989,  Mr.  Manzo  became  part  of  the  founders  group  which
helped a Johns Hopkins cardiologist fund his launching of a research center for preventive cardiology. Mr. Manzo remained as an advisor during the center’s
formative years. His continued interest in preventive research included a major investment to research the use of protein modeling for early disease detection.
Since  2002,  he  has  been  following  and  supporting  research  into  the  use  of  adult  stem  cells  in  the  repair  of  spinal  cord  and  heart  damage.  The  list  of  private
company  boards,  senior  advisory  roles,  and  charities  that  Mr.  Manzo  has  been  involved  with  over  the  years  are  numerous  and  varied,  including:  the  Johns
Hopkins Preventive Cardiology Center, a hospital center; Greater Baltimore Medical Center, a hospital; Goodwill Industries of Maryland, a non-profit organization;
E.I.L. Instruments, Inc., an instrument company; and University of Notre Dame, Advisory Council for Graduate Studies and Research.

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George W. Dunbar, Jr. Mr. Dunbar has been a member of the Board since November 2013. He joined the Capricor, Inc. board of directors in 2012 and is
a member of the Company’s Audit Committee, Compensation Committee and Nominating and Corporate Governance Committee. He is Managing Partner of
The Dunbar Group, LLC, and provides advisory services to healthcare and life science investors and companies who recognize they need short term or interim
industry expertise as they grow in order to be capital efficient.  Mr. Dunbar has extensive healthcare and life sciences operating experience and has served as a
director  or  chief  executive  officer  with  private  and  public  life  science  companies  in  Diagnostics,  Specialty  Pharma,  Cell  Therapy,  and  Biologics,  two  as  chief
executive  officer,  where  he  led  initial  public  offerings.  He  recently  served  as  chief  executive  officer  of  ISTO  Technologies  and  ISTO  Biologics,  two  private
orthobiologics companies. Prior to ISTO, Mr. Dunbar served as a Venture Partner with Arboretum Ventures, a leading healthcare venture capital firm. Mr. Dunbar
is currently a board member of Progenitor Life Sciences, a private next generation immunotherapy development company and is Executive Chairman with Avery
Therapeutics, a privately held tissue engineering platform technology company developing treatments for degenerative and incurable diseases. He has served as
a board member for the following companies: IntelliCyt, a provider of high throughput screening and analytic tools, KFx Medical, an orthopedic medical device
company (as chair), and CerviLenz, Inc., a women’s health medical device company (as executive chair). He was a past director and executive chair of Accuri
Cytometers  (now  Becton  Dickinson  &  Co.),  a  cell  analysis  and  flow  cytometer  company.  Mr.  Dunbar  attended  Auburn  University  where  he  graduated  with  a
Bachelor  of  Science  degree  in  Electrical  Engineering  and  later  received  his  M.B.A.  He  currently  serves  on  the  Harbert  College  of  Business  M.B.A.  Advisory
Board and is an advisor to Vanderbilt University’s Center for Technology Transfer and Commercialization.

Anthony Bergmann, M.B.A. Mr. Bergmann has served as our Chief Financial Officer since January 2018. Mr. Bergmann joined Capricor, Inc. in 2011 and
served  as  its  Director  of  Finance  until  November  2013.  After  the  merger  between  Capricor,  Inc.  and  a  subsidiary  of  Nile  Therapeutics,  Inc.,  he  became  the
Company’s Vice President of Finance. He also serves as the Company’s corporate treasurer. Prior to joining Capricor, Inc., Mr. Bergmann had experience in
accounting, finance and operations management of companies ranging in size from start-ups to mid-size companies. Most recently he was with the business
management  firm,  Gettleson,  Witzer  and  O’Connor,  in  Beverly  Hills,  California,  where  he  focused  on  accounting  and  finance  for  several  production  studios
generating  motion  picture  releases  and  worldwide  revenue  that  exceeded  $1  billion.  The  firm’s  clients  included  foundations,  trusts,  and  independent  actors,
writers, producers and directors across the entertainment industry. While at the firm, he focused on budgeting, tax forecasting and asset management. Earlier in
his career, Mr. Bergmann served in financial positions in various industries. Mr. Bergmann assisted with Capricor, Inc.’s Series A-3 $6.0 million Preferred Stock
offering,  helped  structure  the  Company’s  successful  $19.8  million  budget  proposal  to  the  California  Institute  for  Regenerative  Medicine  and  coordinated  the
Company’s reverse merger and financings yielding over $40.0 million, to date. He has experience in developing corporate and financial strategy alternatives and
executing  on  strategic  plans.  Mr.  Bergmann  manages  the  Company’s  finance,  accounting  and  human  resource  functions.  Mr.  Bergmann  graduated  from
Providence College with a Bachelor of Science degree in Management, and a minor in Finance. He has an M.B.A. from the University of Southern California’s
Marshall School of Business. He is actively involved in various venture capital and entrepreneurial associations throughout the Los Angeles area.

Karen G. Krasney, J.D. Ms. Krasney has served as our Executive Vice President, Secretary and General Counsel since November 2013. Ms. Krasney
has  been  providing  legal  services  to  Capricor,  Inc.  since  2011  and  in  2012  joined  Capricor,  Inc.  as  its  Executive  Vice  President  and  General  Counsel.  Ms.
Krasney’s career spans over 40 years serving as general counsel for numerous corporations and private companies engaged in a wide variety of industries. Her
extensive background and vast experience has been focused on domestic and international corporate and business law, as well as litigation. Ms. Krasney has
been involved in the medical technology arena since the mid 1990’s, representing several medical technology companies developing products for the treatment
of  cardiovascular  disease.  Commencing  in  2002,  Ms.  Krasney  served  as  legal  counsel  of  Biosensors  International  Group  Ltd.,  a  multinational  medical  device
company  that  develops,  manufactures  and  sells  medical  devices  for  cardiology  applications.  In  2006,  she  accepted  the  position  of  General  Counsel  and
Executive Vice President of Biosensors and served in that capacity until 2010. During her tenure at Biosensors, among other things, Ms. Krasney headed the
legal team that facilitated the company’s successful initial public offering in Singapore and was responsible for negotiating and documenting all agreements for
the company worldwide, including licensing agreements with major medical device companies and agreements required for the company’s international clinical
trials.  Ms.  Krasney  also  serves  as  a  director  on  the  board  of  Cardiovascular  Research  Foundation,  a  non-profit  research  and  education  entity.  Ms.  Krasney
received her Bachelor of Arts degree from the University of California, Los Angeles and her Juris Doctorate from the University of Southern California.

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Experience, Qualifications, Attributes and Skills of Directors

We  look  to  our  directors  to  lead  us  through  our  continued  growth  as  an  early-stage  public  biopharmaceutical  company.  Our  directors  bring  their
leadership experience from a variety of life science and other companies and professional backgrounds which we require to continue to grow and bring value to
our stockholders. Dr. Frank Litvack, our Executive Chairman, has a wealth of business building experience and medical expertise that ensures that our activities
are  anchored  in  sound  scientific  research  and  solid  business  planning  and  practices.  As  an  accomplished  veteran  of  the  healthcare  industry  who  has
orchestrated the founding, development, financing and sale of several medical technology companies, we believe that Dr. Litvack provides invaluable knowledge
and  leadership  to  the  Company.  Dr.  Linda  Marbán  brings  a  wealth  of  knowledge  in  research  and  development,  especially  for  the  treatment  of  cardiovascular
disease. She has over a decade of experience in early stage life sciences companies, as well as business development expertise. Mr. Musket and Mr. Kazam
have  venture  capital  and  investment  banking  backgrounds  and  offers  expertise  in  financing  and  growing  early-stage  biopharmaceutical  companies.  Each  of
Messrs. Collier, Dunbar, Kazam, Manzo and Musket have significant experience with early stage private and public companies and bring depth of knowledge in
building stockholder value, growing a company from inception and navigating significant corporate transactions and the public company process. Additionally,
Mr. Dunbar and Mr. Collier have extensive experience in the pharmaceutical industry, allowing them to contribute their significant operational experience.

Section 16(a) Beneficial Ownership Reporting Compliance

Section 16(a) of the Securities Exchange Act of 1934, as amended, requires the Company’s directors and officers and persons who own more than ten
percent of a registered class of the Company’s equity securities to file reports of ownership and reports of changes in the ownership with the SEC. Such persons
are required by SEC regulations to furnish the Company with copies of all Section 16(a) forms they file. Based solely on its review of the copies of the forms
submitted to it during the last fiscal year, the Company believes that, during the last fiscal year, all such reports were timely filed.

Code of Business Conduct and Ethics

The Board has adopted a Code of Business Conduct and Ethics (the “ Code”) that applies to all directors, officers, employees, consultants, contractors
and agents, wherever they are located and whether they work for us on a full- or part-time basis. The Code was designed to help such directors, employees and
other  agents  to  resolve  ethical  issues  encountered  in  the  business  environment.  The  Code  covers  topics  such  as  conflicts  of  interest,  compliance  with  laws,
confidentiality of Company information, encouraging the reporting of any violations of the Code, fair dealing and protection and use of Company assets.

A copy of the Code, as adopted by the Board, is available at the Corporate Governance page of our website at  www.capricor.com.  Please  note  that
information contained on our website is not incorporated by reference in, or considered to be a part of, this proxy statement. We may post amendments to or
waivers of the provisions of the Code, if any, made with respect to any directors and employees on that website.

Audit Committee

The current members of our Audit Committee are Mr. David Musket (Chair), Mr. George Dunbar and Mr. Earl Collier. The Board has determined that all
members of the Audit Committee are “independent” within the meaning of the applicable listing standard of the Nasdaq Stock Market. The Board has determined
that  Mr.  Musket  qualifies  as  an  “audit  committee  financial  expert,”  as  defined  by  the  applicable  rules  of  the  SEC.  The  Audit  Committee  of  the  Board  is  a
separately-designated  standing  audit  committee  established  by  the  Board  in  accordance  with  Section  3(a)(58)(A)  of  the  Securities  Exchange  Act  of  1934,  as
amended (the “Exchange Act”). The Audit Committee has adopted a written charter that is available on the Corporate Governance section of our website at
www.capricor.com.

Risk Assessment of Compensation Programs

We do not believe that our compensation programs create risks that are reasonably likely to have a material adverse effect on our Company. We believe
that the combination of different types of compensation as well as the overall amount of compensation, together with our internal controls and oversight by our
Board of Directors, mitigates potential risks.

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ITEM 11.

EXECUTIVE COMPENSATION.

The following summary compensation table reflects cash and non-cash compensation for the 2018 and 2017 fiscal years awarded to or earned by (i) our
principal executive officer for the fiscal year ended December 31, 2018; and (ii) the two most highly-compensated individuals, other than our principal executive
officer, that served as an executive officer at the end of the fiscal year ended December 31, 2018 and who received in excess of $100,000 in total compensation
during such fiscal year. We refer to these individuals as our “named executive officers”.

Summary Compensation Table

Name and  
Principal Position

Linda Marbán, Ph.D.
Chief Executive Officer

Year

    Salary ($)

    Bonus ($)

Awards($)(1)    

Option 

All Other 
Compensation ($)  

Total ($)

2017    $
2018    $

232,909     
232,909     

Karen Krasney, J.D.
Executive Vice President & General Counsel

2017    $
2018    $

262,500     
300,000     

Deborah Ascheim, M.D. (3)
Former Chief Medical Officer

Anthony Bergmann
Chief Financial Officer

2017    $
2018    $

255,000     
244,451     

2017    $
2018    $

154,500     
200,000     

–    $
–    $

–    $
–    $

–    $
–    $

–    $
–    $

369,200     
144,562     

46,150    $
50,890    $

92,300    $
119,446    $

64,610    $
72,700    $

– 
– 

  $
  $

602,109 
377,471 

1,000(2)  $
1,000(2)  $

309,650 
351,890 

1,000(2)  $
1,000(2)  $

348,300 
364,897 

1,000(2)  $
1,000(2)  $

220,110 
273,700 

(1) Amounts reflect the grant date fair value of awards granted under the Company’s 2012 Restated Equity Incentive Plan, computed pursuant to Financial
Accounting Standards Board’s Accounting Standards Codification 718 “Compensation – Stock Compensation.”  Assumptions used in the calculation of
these  amounts  are  included  in  Note  4  –  “Stock  Awards,  Warrants  and  Options,”  of  the  Notes  to  Consolidated  Financial  Statements  included  in  this
Annual  Report  on  Form  10-K.    See  the “Outstanding  Equity  Awards  at  Fiscal  Year-End”  table  above  for  information  regarding  all  option  awards
outstanding as of December 31, 2018.

(2) Represents premiums contributed by the Company for the employee’s Health Reimbursement Flexible Spending account.

(3) Dr. Deborah Ascheim resigned effective October 31, 2018.

Employment Agreements and Post-Termination Benefits

Linda Marbán, Ph.D.  — President and Chief Executive Officer

Dr. Linda Marbán’s employment as our Chief Executive Officer is subject to the terms of that certain employment agreement dated September 1, 2010,
by and between Capricor, Inc. and Dr. Marbán. In accordance with the agreement, Dr. Marbán is required to devote three-fourths of her time to the position of
Chief Executive Officer and was initially entitled to an annual salary of $150,000. Effective February 2013, her annual base salary was increased to $232,909.
Effective January 1, 2018, her annual base salary was increased to $275,000 but in lieu of receiving a cash increase, Dr. Marbán elected to receive a 10-year
option to purchase 33,512 shares in which will vest 1/12 on the first day of each month, commencing February 1, 2018, with the last month vesting on December
31,  2018.  Furthermore,  effective  February  1,  2019,  Dr.  Marban  reduced  her  annual  salary  to  $150,000  per  year.  Notwithstanding  the  vesting  schedule,  early
exercise of options is permissible pursuant to Dr. Marbán’s option agreements under The 2012 Plan. Dr. Marbán’s employment is at will and she has also signed
an  employee  invention  assignment,  non-disclosure,  non-solicitation,  and  non-competition  agreement.  In  the  event  the  employment  agreement  is  terminated
during the term other than for cause, death or disability, she would be entitled to receive a severance payment equal to three months’ salary then in effect. In
addition, if upon the hiring of a new Chief Executive Officer, the Company does not employ Dr. Marbán at a level of at least a Vice President, she could resign
from her employment for good reason and in that case she would be entitled to receive a severance payment equal to three months’ salary and the vesting of her
then unvested options would be accelerated by six months. Furthermore, on March 15, 2019 the Board approved a severance package for Dr. Marbán pursuant
to which, subject to certain conditions, she may be entitled to receive a severance payment equal to six months of her base salary.

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Karen Krasney, J.D. — Executive Vice President, General Counsel

Karen  Krasney’s  employment  as  our  Executive  Vice  President  and  General  Counsel  commenced  March  1,  2012.  Effective  January  1,  2018,  Ms.
Krasney’s  annual  base  salary  is  $300,000.  In  addition,  Ms.  Krasney  has  signed  an  at-will  employment,  confidential  information,  and  invention  assignment
agreement, and an arbitration agreement. Furthermore, on March 15, 2019 the Board approved a severance package for Ms. Krasney pursuant to which, subject
to certain conditions, she may be entitled to receive a severance payment equal to six months of her base salary.

Anthony Bergmann, MBA. — Chief Financial Officer

Anthony Bergmann employment as our Chief Financial Officer commenced in May 2011. Effective January 1, 2018, Mr. Bergmann’s annual base salary
is  $200,000.  In  addition,  Mr.  Bergmann  has  signed  an  at-will  employment,  confidential  information,  and  invention  assignment  agreement,  and  an  arbitration
agreement. Furthermore, on March 15, 2019 the Board approved a severance package for Mr. Bergmann pursuant to which, subject to certain conditions, he
may be entitled to receive a severance payment equal to six months of his base salary.

Outstanding Equity Awards at Fiscal Year-End

The following table sets forth information concerning unexercised stock options held by the named executive officers at December 31, 2018:

Name
Linda Marbán, Ph.D.

Karen Krasney, J.D.

Anthony Bergmann

Deborah Ascheim, M.D.

Number of 
Securities 
Underlying 
Unexercised 
Options 
Exercisable

414,971     
414,971     
234,375     
95,833     
48,748     

189,320     
28,125     
31,250     
11,979     
8,020     

16,598     
21,785     
23,438     
18,750     
16,770     
11,458     

102,916     
22,916     
7,291     
6,768     
4,166     

Number of 
Securities 
Underlying 
Unexercised 
Options 

Equity Incentive 
Plan Awards: 
Number of 
Securities 
Underlying 
Unexercised 

Unexercisable    
—     
—     
15,625     
104,167     
51,252     

Unearned Options    
—     
—     
—     
—     
—     

—     
1,875     
18,750     
13,021     
26,980     

—     
—     
1,562     
11,250     
18,230     
38,542     

—     
—     
—     
—     
—     

—     
—     
—     
—     
—     

—     
—     
—     
—     
—     
—     

—     
—     
—     
—     
—     

Option 
Exercise 
Price ($)

0.37     
0.30     
5.78     
2.55     
1.57     

0.37     
5.78     
3.12     
2.55     
1.57     

0.37     
0.30     
5.78     
3.12     
2.55     
1.57     

4.34     
2.55     
1.57     
1.57     
1.24     

Option 
Expiration Date
09/01/2020 (1)
05/14/2023 (2)(18)
03/03/2025 (3)(18)
01/03/2027 (4)(18)
01/02/2028 (5)(18)

11/13/2022 (6)(18)
03/03/2025 (7)(18)
06/02/2026 (8)(18)
01/03/2027 (9)(18)
01/02/2028 (10)(18)

07/27/2022 (11)
10/23/2023 (12)(18)
03/03/2025 (13)(18)
06/02/2026 (14)(18)
01/03/2017 (15)(18)
01/02/2028 (16)(18)

01/30/2019 (17)(18)
01/30/2019 (17)(18)
01/30/2019 (17)(18)
01/30/2019 (17)(18)
01/30/2019 (17)(18)

(1) Vesting schedule is as follows: 25% of the shares of common stock subject to this option vested immediately. 20% of the remaining shares of common
stock subject to this option vested on each of September 1, 2011, September 1, 2012, September 1, 2013, September 1, 2014 and September 1, 2015.
This option became fully vested on September 1, 2015.

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(2) Vesting schedule is as follows: The shares of common stock subject to this option vest 25% per year over 4 years commencing June 1, 2014. This option

became fully vested on June 1, 2017.

(3) Vesting schedule is as follows: The shares of common stock subject to this option vest 1/48th per month commencing April 1, 2015.

(4) Vesting schedule is as follows: The shares of common stock subject to this option vest 1/48th per month commencing February 1, 2017.

(5) Vesting schedule is as follows: 33,512 of the shares of common stock subject to this option vest 1/12th per month commencing February 1, 2018 with
the last 1/12th vest on December 31, 2018. 66,488 of the shares of common stock subject to this option vest 1/48th per month commencing on February
1, 2018.

(6) Vesting schedule is as follows: 25% of the shares of common stock subject to this option vested immediately, with the remainder vesting over 36 months

commencing December 1, 2012. This option became fully vested on December 1, 2015.

(7) Vesting schedule is as follows: The shares of common stock subject to this option vest 1/48th per month commencing April 1, 2015.

(8) Vesting schedule is as follows: The shares of common stock subject to this option vest 1/48th per month commencing July 1, 2016.

(9) Vesting schedule is as follows: The shares of common stock subject to this option vest 1/48th per month commencing February 1, 2017.

(10)Vesting schedule is as follows: The shares of common stock subject to this option vest 1/48th per month commencing February 1, 2018.

(11)Vesting schedule is as follows: 25% of the shares of common stock subject to this option vested immediately, with the remainder vesting over 36 months

commencing December 1, 2012. This option became fully vested on December 1, 2015.

(12)Vesting schedule is as follows: The shares of common stock subject to this option vest 25% per year over 4 years commencing June 1, 2014. This option

became fully vested on June 1, 2017.

(13)Vesting schedule is as follows: The shares of common stock subject to this option vest 1/48th per month commencing April 1, 2015.

(14)Vesting schedule is as follows: The shares of common stock subject to this option vest 1/48th per month commencing July 1, 2016.

(15)Vesting schedule is as follows: The shares of common stock subject to this option vest 1/48th per month commencing February 1, 2017.

(16)Vesting schedule is as follows: The shares of common stock subject to this option vest 1/48th per month commencing February 1, 2018.

(17)Dr. Deborah Ascheim’s last day of employment with Capricor was October 31, 2018. Pursuant to the Stock Option Agreement, all further vesting ceased

upon her resignation and a 90-day exercise window commenced.

(18)The options issued under the 2012 Restated Equity Incentive Plan are subject to early exercise. If the option holder elects to take advantage of the early
exercise feature and purchase shares prior to the vesting of such shares, the shares will be deemed restricted stock and will be subject to a repurchase
option in favor of the Company if the option holder’s service to the Company terminates prior to vesting.

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Compensation of Directors

The following table sets forth the compensation received by our directors for their service in fiscal year 2018. Dr. Marbán is not listed below since she is

an employee of the Company and receives no additional compensation for serving on our Board or its committees.

Name
Frank Litvack, M.D.
George Dunbar
Louis Manzo
Earl Collier
David Musket
Joshua Kazam

Fees Earned or 
Paid in Cash

Option Awards 
(1) (2)

All Other
Compensation  

Total

—    $
—    $
—    $
—    $
—    $
—    $

86,615    $
40,275     
36,702     
43,847     
54,565     
25,985     

120,000(3)  $
  $
— 
  $
— 
  $
— 
  $
— 
  $
— 

206,615 
40,275 
36,702 
43,847 
54,565 
25,985 

(1) Amounts reflect the grant date fair value of awards granted under the 2012 Restated Equity Incentive Plan, computed pursuant to Financial Accounting
Standards  Board’s  Accounting  Standards  Codification  718  “Compensation –  Stock  Compensation”.  Assumptions  used  in  the  calculation  of  these
amounts are included in Note 4 – “Stock Awards, Warrants and Options”, of the Notes to the Consolidated Financial Statements included in this Annual
Report on Form 10-K.

(2) Options granted for the following number of shares were outstanding as of December 31, 2018: Dr. Litvack – 2,267,565 shares; Mr. Dunbar – 260,130

shares; Mr. Manzo – 470,115 shares; Mr. Collier – 259,505 shares; Mr. Musket – 336,588 shares; and Mr. Kazam – 140,221 shares.

(3) Pursuant  to  the  terms  of  a  Consulting  Agreement,  dated  March  24,  2014,  Capricor,  Inc.  paid  to  Dr.  Litvack  $10,000  per  month,  for  an  aggregate  of

$120,000 during the year ended December 31, 2018, as consideration.

ITEM 12.

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

The following table sets forth certain information known to us regarding the beneficial ownership of our common stock as of March 28, 2019 by:

•

•

•

•

each of our directors;

each named executive officer as defined and named in this proxy statement;

all of our directors and executive officers as a group; and

each person known by us to beneficially own more than five percent of our common stock (based on information supplied in Schedules 13D and 13G
filed with the SEC).

Except  as  indicated  by  footnote,  and  subject  to  applicable  community  property  laws,  each  person  identified  in  the  table  possesses  sole  voting  and
dispositive power with respect to all capital stock shown to be held by that person. The address of each named executive officer and director, unless indicated
otherwise, is c/o Capricor Therapeutics, Inc., 8840 Wilshire Blvd., 2nd Floor, Beverly Hills, California 90211.

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Name of Beneficial Owner
Named Executive Officers and Directors:
Frank Litvack, M.D. (2)
George Dunbar(3)
Louis Manzo(4)
Earl Collier(5)
David Musket(6)
Joshua Kazam(7)
Anthony Bergmann  (8)
Linda Marbán, Ph.D.(9)
Karen Krasney, J.D.(10)
Deborah Ascheim, M.D.
Directors and executive officers as a group (9 individuals)
5% Stockholders:
Dr. Eduardo Marbán(11)

c/o Capricor Therapeutics, Inc.
8840 Wilshire Blvd., 2 nd Floor
Beverly Hills, CA 90211

Edward A. St. John(12)

2560 Lord Baltimore Drive
Baltimore, MD 21244

Cedars-Sinai Medical Center(13)

8700 Beverly Blvd.
West Hollywood, CA 90048

*Represents less than 1%.

Shares of Common Stock
Beneficially Owned(1)

Percentage of Common Stock
Beneficially Owned(1)

2,244,231     
249,563     
1,256,835     
248,938     
421,983     
164,538     
124,370     

1,460,991     
293,183     
-     
6,464,632     

3,108,354     

2,777,378     

4,049,959     

6.3 
 * 
3.7 
 * 
1.2 
 * 
 * 

4.2 
 * 
- 
16.6 

9.2 

8.3 

12.0 

(1) We  have  based  percentage  ownership  of  our  common  stock  on  33,661,346  shares  of  our  common  stock  outstanding  as  of  March  28,  2019.  Beneficial
ownership is determined in accordance with Rule 13d-3 under the Exchange Act, and includes any shares as to which the security holder has sole or shared
voting power or dispositive power, and also any shares which the security holder has the right to acquire within 60 days of March 28, 2019, whether through
the exercise or conversion of any stock option, convertible security, warrant or other right. The indication herein that shares are beneficially owned is not an
admission on the part of the security holder that he, she or it is a direct or indirect beneficial owner of those shares.

(2) Includes 2,244,231 shares issuable upon the exercise of stock options that are exercisable or will become exercisable within 60 days of March 28, 2019. The
shares issuable upon the exercise of stock options issued to Dr. Litvack are subject to early exercise under the Capricor Therapeutics, Inc. 2012 Restated
Equity  Incentive  Plan  and  the  Capricor  Therapeutics,  Inc.  2012  Non-Employee  Director  Stock  Option  Plan.  As  of  March  28,  2019,  Dr.  Litvack  has  not
indicated his intent to exercise early. If the option holder elects to take advantage of the early exercise feature and purchase shares prior to the vesting of
such shares, the shares will be deemed restricted stock and will be subject to a repurchase option in favor of the Company if the option holder’s service to
the Company terminates prior to vesting.

(3) Includes 249,563 shares issuable upon the exercise of stock options that are exercisable or will become exercisable within 60 days of March 28, 2019. The
shares  issuable  upon  the  exercise  of  stock  options  issued  to  Mr.  Dunbar  are  subject  to  early  exercise  under  the  Capricor  Therapeutics,  Inc.  2012  Non-
Employee Director Stock Option Plan and the Capricor Therapeutics, Inc. 2012 Restated Equity Incentive Plan. As of March 28, 2019, Mr. Dunbar has not
indicated his intent to exercise early. If the option holder elects to take advantage of the early exercise feature and purchase shares prior to the vesting of
such shares, the shares will be deemed restricted stock and will be subject to a repurchase option in favor of the Company if the option holder’s service to
the Company terminates prior to vesting.

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(4) Includes (i) 638,155 shares held by Coniston Corporation, an entity of which Louis Manzo holds all voting shares and 1% of the non-voting shares and of
which  99%  of  the  non-voting  shares  are  held  by  several  irrevocable  trusts  established  for  the  benefit  of  Mr.  Manzo’s  children.  Mr.  Manzo  holds  all  voting
power with respect to the shares of Coniston Corporation; (ii) 159,132 shares held directly by Mr. Manzo; and (iii) 459,548 shares issuable upon the exercise
of stock options held directly by Mr. Manzo that are exercisable or will become exercisable within 60 days of March 28, 2019. Certain shares issuable upon
the exercise of stock options issued to Mr. Manzo are subject to early exercise under the Capricor Therapeutics, Inc. 2012 Non-Employee Director Stock
Option  Plan  and  the  Capricor  Therapeutics,  Inc.  2012  Restated  Equity  Incentive  Plan.  As  of  March  28,  2019,  Mr.  Manzo  has  not  indicated  his  intent  to
exercise early. If the option holder elects to take advantage of the early exercise feature and purchase shares prior to the vesting of such shares, the shares
will be deemed restricted stock and will be subject to a repurchase option in favor of the Company if the option holder’s service to the Company terminates
prior to vesting.

(5) Includes 248,938 shares issuable upon the exercise of stock options which are exercisable or will become exercisable within 60 days of March 28, 2019.
The shares issuable upon the exercise of stock options issued to Mr. Collier are subject to early exercise under the Capricor Therapeutics, Inc. 2012 Non-
Employee Director Stock Option Plan and the Capricor Therapeutics, Inc. 2012 Restated Equity Incentive Plan. As of March 28, 2019, Mr. Collier has not
indicated his intent to exercise early. If the option holder elects to take advantage of the early exercise feature and purchase shares prior to the vesting of
such shares, the shares will be deemed restricted stock and will be subject to a repurchase option in favor of the Company if the option holder’s service to
the Company terminates prior to vesting.

(6) Includes (i) 70,962 shares held by SEP FBO David B. Musket, Pershing LLC as Custodian; (ii) 25,000 held by David B. Musket; and (iii) 326,021 shares
issuable upon the exercise of stock options held directly by David B. Musket, which are exercisable or will become exercisable within 60 days of March 28,
2019. The shares issuable upon the exercise of stock options issued to Mr. Musket are subject to early exercise under the Capricor Therapeutics, Inc. 2012
Non-Employee Director Stock Option Plan and the Capricor Therapeutics, Inc. 2012 Restated Equity Incentive Plan. As of March 28, 2019, Mr. Musket has
not indicated his intent to exercise early. If the option holder elects to take advantage of the early exercise feature and purchase shares prior to the vesting
of such shares, the shares will be deemed restricted stock and will be subject to a repurchase option in favor of the Company if the option holder’s service to
the Company terminates prior to vesting.

(7) Includes (i) 19,298 shares held directly by Joshua Kazam; (ii) 12,276 shares held by the Kazam Family Trust, of which Mr. Kazam’s spouse is the trustee
and his children are beneficiaries; (iii) 3,310 shares held by Mr. Kazam’s spouse as custodian for the benefit of their minor children, to which Mr. Kazam
disclaims beneficial ownership except to the extent of his pecuniary interest therein; and (iv) 129,654 shares issuable upon the exercise of stock options that
are exercisable or will become exercisable within 60 days of March 28, 2019. The shares issuable upon the exercise of stock options issued to Mr. Kazam
are subject to early exercise under the Capricor Therapeutics, Inc. 2012 Restated Equity Incentive Plan. As of March 28, 2019, Mr. Kazam has not indicated
his  intent  to  exercise  early.  If  the  option  holder  elects  to  take  advantage  of  the  early  exercise  feature  and  purchase  shares  prior  to  the  vesting  of  such
shares, the shares will be deemed restricted stock and will be subject to a repurchase option in favor of the Company if the option holder’s service to the
Company terminates prior to vesting.

(8) Includes (i) 2,030 shares held by Mr. Bergmann and (ii) 122,340 shares issuable upon the exercise of stock options held directly by Mr. Bergmann that are
exercisable or will become exercisable within 60 days of March 28, 2019. The shares issuable upon the exercise of stock options issued to Mr. Bergmann
are  subject  to  early  exercise  under  the  Capricor  Therapeutics,  Inc.  2012  Restated  Equity  Incentive  Plan.  As  of  March  28,  2019,  Mr.  Bergmann  has  not
indicated her intent to exercise early. If the option holder elects to take advantage of the early exercise feature and purchase shares prior to the vesting of
such shares, the shares will be deemed restricted stock and will be subject to a repurchase option in favor of the Company if the option holder’s service to
the Company terminates prior to vesting.

(9) Includes (i) 199,509 shares held by Dr. Linda Marbán; (ii) 9,200 shares held by Linda and Eduardo Marbán as joint tenants with rights of survivorship; and
(iii) 1,252,282 shares issuable upon the exercise of stock options held directly by Dr. Linda Marbán which are exercisable or will become exercisable within
60 days of March 28, 2019. Certain shares issuable upon the exercise of stock options issued to Dr. Linda Marbán are subject to early exercise under the
Capricor Therapeutics, Inc. 2012 Restated Equity Incentive Plan. As of March 28, 2019, Dr. Linda Marbán has not indicated her intent to exercise early. If
the option holder elects to take advantage of the early exercise feature and purchase shares prior to the vesting of such shares, the shares will be deemed
restricted stock and will be subject to a repurchase option in favor of the Company if the option holder’s service to the Company terminates prior to vesting.

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(10)Includes (i) 11,156 shares held by Ms. Krasney and (ii) 282,027 shares issuable upon the exercise of stock options held directly by Ms. Krasney that are
exercisable or will become exercisable within 60 days of March 28, 2019. The shares issuable upon the exercise of stock options issued to Ms. Krasney are
subject to early exercise under the Capricor Therapeutics, Inc. 2012 Restated Equity Incentive Plan. As of March 28, 2019, Ms. Krasney has not indicated
her  intent  to  exercise  early.  If  the  option  holder  elects  to  take  advantage  of  the  early  exercise  feature  and  purchase  shares  prior  to  the  vesting  of  such
shares, the shares will be deemed restricted stock and will be subject to a repurchase option in favor of the Company if the option holder’s service to the
Company terminates prior to vesting.

(11)Includes  (i)  3,099,154  shares  held  by  Dr.  Eduardo  Marbán  and  (ii)  9,200  shares  held  by  Linda  and  Eduardo  Marbán  as  joint  tenants  with  rights  of

survivorship.

 (12)

Includes (i) 1,556,141 shares held by MD BTI, LLC (the “ MD BTI, LLC Shares”), (ii) 324,196 shares held by MD BTI, Inc. (the “ MD BTI, Inc. Shares”);  and
(iii) 897,041 shares held directly by Edward A. St. John, LLC (the “Edward A. St. John, LLC Shares ”). Edward A. St. John, LLC, a Delaware limited liability
company,  is  the  company  manager  (the  “Company  Manager”)  of  MD  BTI,  LLC.  Edward  A.  St.  John,  an  individual,  is  the  general  manager  of  Company
Manager. As the company manager of MD BTI, LLC, Company Manager is deemed to be the beneficial owner of the MD BTI, LLC Shares and is therefore
deemed to have shared voting and dispositive power over the MD BTI, LLC Shares. Mr. St. John is the sole member and general manager of Company
Manager and is therefore deemed to be the beneficial owner of the MD BTI, LLC Shares, the Edward A. St. John, LLC Shares. Additionally, Mr. St. John is
the president of MD BTI, Inc. and is therefore deemed to be the beneficial owner of the MD BTI, Inc. Shares. As a result of the foregoing, Mr. St. John has
the  sole  power  to  vote  or  direct  the  vote  of  897,041  shares;  has  the  shared  power  to  vote  or  direct  the  vote  of  1,880,337  shares;  has  the  sole  power  to
dispose or direct the disposition of 897,041 shares; and has the shared power to dispose or direct the disposition of 1,880,337 shares.

 (13)

Includes (i) 4,049,959 shares held by Cedars-Sinai Medical Center. Thomas M. Priselac, the President and Chief Executive Officer of Cedars-Sinai Medical
Center, and Edward M. Prunchunas, the Senior Vice President and Chief Financial Officer of Cedars-Sinai Medical Center, are deemed to share voting and
dispositive  power  with  respect  to  the  shares  held  by  Cedars-Sinai  Medical  Center.  The  Company  is  a  party  to  two  Exclusive  License  Agreements  and  a
lease agreement with Cedars-Sinai Medical Center. See the section of this annual report entitled “Certain Relationships and Related Party Transactions”. 

Securities Authorized for Issuance Under Equity Compensation Plans

We  have  two  equity-incentive  plans  that  have  been  approved  by  stockholders:  (i)  the  2006  Stock  Option  Plan;  and  (ii)  the  2012  Restated  Equity

Incentive Plan. The Company also maintains the 2012 Non-Employee Director Stock Option Plan, which has not been approved by stockholders.

The following table sets forth additional information with respect to the shares of common stock that may be issued upon the exercise of options and
other rights under our existing equity compensation plans and arrangements in effect as of December 31, 2018. The information includes the number of shares
covered by, and the weighted average exercise price of, outstanding options, warrants, and rights, and the number of shares remaining available for future grant,
excluding the shares to be issued upon exercise of outstanding options, warrants, and rights.

Equity Compensation Plan Information

Plan Category
Equity compensation plans approved by security holders:
The 2006 Stock Option Plan
The 2012 Restated Equity Incentive Plan
Equity compensation plans not approved by security holders:
2012 Non-Employee Director Stock Option Plan(1)
Total

Number of
securities to
be issued
upon exercise
of outstanding
options,
warrants and
rights
(A)

Weighted-average
exercise price of
outstanding
options, warrants
and rights
(B)

Number of securities
remaining available
for future issuance
under equity
compensation plans
(excluding securities
reflected in column
(A)(C)

708,560    $
3,528,076    $

2,637,267    $
6,873,903    $

0.41     
2.81     

0.37     
1.62     

- 
501,181 

60,044 
561,225 

(1)  Following the consummation of the merger between Nile Therapeutics, Inc. and Capricor, Inc., 2,697,311 shares of common stock were reserved under the
2012 Non-Employee Director Plan for the issuance of stock options to members of the Board who are not employees of the Company.

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ITEM 13.

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.

Cedars-Sinai Medical Center

CDCs License

On January 9, 2014, Capricor, Inc. executed an Amended and Restated Exclusive License Agreement with CSMC (the “ CDCs  License”)  for  certain
intellectual property rights. The CDCs License provides for the grant of an exclusive, world-wide, royalty-bearing license by CSMC to Capricor, Inc. (with the right
to sublicense) to conduct research using the patent rights and know-how and develop and commercialize products in the field using the patents rights and know-
how.  In  addition,  Capricor,  Inc.  has  the  exclusive  right  to  negotiate  for  an  exclusive  license  to  any  future  rights  arising  from  work  conducted  by  or  under  the
direction of Dr. Eduardo Marbán, a greater than 10% holder of our outstanding common stock, on behalf of CSMC. In the event the parties fail to agree upon the
terms of an exclusive license, Capricor, Inc. will have a non-exclusive license to such future rights, subject to royalty obligations. Pursuant to the CDCs License,
Capricor, Inc. is obligated to pay royalties on sales of royalty-bearing products as well as a percentage of the consideration received from any sublicenses or
other grant of rights.

On  March  20,  2015,  Capricor,  Inc.  and  CSMC  entered  into  a  First  Amendment  to  the  CDCs  License,  pursuant  to  which  the  parties  agreed  to  delete

certain patent applications from the list of scheduled patent rights which Capricor, Inc. determined not to be material to the portfolio.

On  August  5,  2016,  Capricor,  Inc.  and  CSMC  entered  into  a  Second  Amendment  to  the  CDCs  License,  pursuant  to  which  the  parties  agreed  to  add

certain patent families to the list of scheduled patent rights set forth in the agreement.

On December 26, 2017, Capricor, Inc. and CSMC entered into a Third Amendment to the CDCs License. Under the Third License Amendment, (i) the
description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that  includes  seven  additional  patent  applications;  and  (ii)  Capricor,  Inc.  is
required to reimburse CSMC approximately $50,000 for attorneys’ fees and filing fees that were incurred in connection with the additional patent rights.

On  June  20,  2018,  Capricor  and  CSMC  entered  into  a  Fourth  Amendment  to  the  Amended  CSMC  License  Agreement.  Under  the  Fourth  License

Amendment, the description of scheduled patent rights has been replaced by a revised schedule that includes two additional patent applications.

Exosomes License

On May 5, 2014, Capricor, Inc. entered into an Exclusive License Agreement with CSMC (the “ Exosomes  License”),  for  certain  intellectual  property
rights related to exosomes technology. Pursuant to the Exosomes License, Capricor, Inc. is required to meet certain non-monetary development milestones and
is  obligated  to  pay  low  single-digit  royalties  on  sales  of  royalty-bearing  products  as  well  as  a  single-digit  percentage  of  the  consideration  received  from  any
sublicenses or other grant of rights.

On  February  27,  2015,  Capricor,  Inc.  and  CSMC  entered  into  a  First  Amendment  to  the  Exosomes  License,  pursuant  to  which  the  description  of
scheduled patent rights has been replaced by a revised schedule that includes four additional patent applications and Capricor, Inc. is required to pay CSMC
certain defined product development milestone payments upon reaching certain phases of its clinical studies and upon receiving product approval from the FDA. 

On June 10, 2015, Capricor, Inc. and CSMC entered into a Second Amendment to the Exosomes License, pursuant to which the parties agreed to add

an additional patent application to the list of scheduled of patent rights.

On August 5, 2016, Capricor, Inc. and CSMC entered into a Third Amendment to the Exosomes License, pursuant to which the parties agreed to add

certain patent families to the list of schedule of patent rights.

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On December 26, 2017, Capricor, Inc. and CSMC entered into a Fourth Amendment to the Exosomes License. Under the Fourth Exosomes License
Amendment, (i) the description of scheduled patent rights was replaced by a revised schedule that includes seven additional patent applications; (ii) Capricor, Inc.
is required to reimburse CSMC approximately $50,000 for attorneys’ fees and filing fees that were incurred in connection with the additional patent rights; and (iii)
a schedule to the Exosomes License was modified to extend the milestone deadline for filing an IND for at least one product to December 31, 2018.

On June 20, 2018, Capricor and CSMC entered into a Fifth Amendment to the Exosomes License Agreement (the “Fifth License Amendment”). Under
the  Fifth  License  Amendment,  (i)  the  description  of  scheduled  patent  rights  has  been  replaced  by  a  revised  schedule  that  includes  four  additional  patent
applications; and (ii) Capricor is required to reimburse CSMC approximately $27,000 for attorneys’ fees and filing fees that were incurred in connection with the
additional patent rights. 

On September 25, 2018, Capricor and CSMC entered into a Sixth Amendment to the Exosomes License Agreement (the “Sixth License Amendment”).
Under the Sixth License Amendment, the milestone deadline for filing an IND for at least one product has been extended to December 31, 2019. If the Company
does  not  file  an  IND  by  December  31,  2019,  or  negotiate  an  additional  extension  of  the  milestone  deadline,  CSMC  would  have  the  option  to  convert  the
exclusive license to a non-exclusive license or to a co-exclusive license or terminate the license under Title 35, Section 203 of the United States Code. Prior to
exercising such option, Capricor has the opportunity to cure the failure to file for a period of 90 days after its receipt of written notice from CSMC of its intent to
exercise its option.

Facilities Lease

Capricor, Inc. presently maintains its laboratory, research and manufacturing facilities in leased premises located at CSMC, or the Facilities Lease. The
Facilities Lease which Capricor entered into with CSMC is for a term of three years commencing June 1, 2014 and replaced the month-to-month lease that was
previously  in  effect  between  CSMC  and  Capricor.  On  August  10,  2017,  the  Company  and  CSMC  entered  into  the  First  Amendment  to  the  Facilities  Lease
effective August 1, 2017, or the First Amendment, pursuant to which the term of the Facilities Lease was extended for an additional 12-month period, and the
Company was granted an option to further extend the term for an additional 12-month period thereafter through July 31, 2019. Under the First Amendment, the
total monthly rent increased from approximately $19,350 to $19,756. In addition, pursuant to the First Amendment, the premises covered by the Facilities Lease
now  also  include  the  manufacturing  facility  currently  being  utilized  by  Capricor.  In  lieu  of  further  increasing  the  monthly  rental  payment  set  forth  in  the  First
Amendment, the Company has also agreed to provide doses of CAP-1002 for use in CSMC’s clinical trials for a negotiated amount of monetary compensation.
On September 7, 2018, Capricor entered into a Second Amendment to the CSMC Facilities Lease pursuant to which Capricor was granted two consecutive 1-
year options to extend the term of the Facilities Lease through July 31, 2021. We are planning to enter into a Third Amendment to the CSMC Facilities Lease
reducing the square footage of the leased premises, which would result in a rent reduction of approximately $4,000 per month. The premises leased from CSMC
are located at 8700 Beverly Blvd., Los Angeles, California 90048.

Provision of Cells for CSMC Trials

Capricor,  Inc.  is  providing  cells  for  investigational  purposes  in  two  clinical  trials  sponsored  by  CSMC.  These  cells  were  developed  as  part  of  the
Company’s past research and development efforts. The first trial is known as “Regression of Fibrosis and Reversal of Diastolic Dysfunction in HFpEF Patients
Treated  with  Allogeneic  CDCs.”  Dr.  Eduardo  Marbán  is  the  named  principal  investigator  under  the  study.  The  second  trial  is  known  as  “Pulmonary  Arterial
Hypertension treated with Cardiosphere-derived Allogeneic Stem Cells.” In both studies, Capricor, Inc. will provide the necessary number of doses of cells and
will receive a negotiated amount of monetary compensation which is estimated to be approximately $2.1 million over several years.

Dr. Frank Litvack

On May 10, 2018, Capricor and TrialTech Medical, Inc., a corporation in which Dr. Frank Litvack, our Executive Chairman and a director, is a co-founder,
shareholder  and  chairman,  entered  into  an  agreement  whereby  TrialTech  Medical,  Inc.  would  provide  clinical  trial  services  to  Capricor  for  its  HOPE-2  clinical
trial. In December 2018, we ceased the use of these services. Total costs incurred under the agreement were approximately $42,600.

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Employment Agreements

Information  regarding  our  executive  employment  agreements  for  certain  officers  is  located  under  the  caption,  “Employment  Agreements  and  Post-

Termination Benefits” above.

Director and Officer Indemnification Agreements

In  addition  to  the  indemnification  provisions  contained  in  our  certificate  of  incorporation  and  bylaws,  we  generally  enter  into  separate  indemnification
agreements with our directors and executive officers. These agreements require us, among other things, to indemnify the director or executive officer against
specified  expenses  and  liabilities,  such  as  attorneys’  fees,  judgments,  fines  and  settlements,  paid  by  the  individual  in  connection  with  any  action,  suit  or
proceeding arising out of the individual’s status or service as our director or executive officer, other than liabilities arising from willful misconduct or conduct that
is knowingly fraudulent or deliberately dishonest, and to advance expenses incurred by the individual in connection with any proceeding against the individual
with  respect  to  which  the  individual  may  be  entitled  to  indemnification  by  us.  We  also  intend  to  enter  into  these  agreements  with  our  future  directors  and
executive officers.

Policies and Procedures for Related Party Transactions

Although we have adopted a Code of Business Conduct and Ethics, we rely on the Board to review related party transactions on an ongoing basis to
prevent conflicts of interest. The Board reviews a transaction in light of the affiliations of the director, officer or employee and the affiliations of such person’s
immediate family. Transactions are presented to the Board for approval before they are entered into or, if this is not possible, for ratification after the transaction
has occurred. If the Board finds that a conflict of interest exists, then it will determine the appropriate remedial action, if any. The Board approves or ratifies a
transaction if it determines that the transaction is consistent with the best interests of the Company.

Independence of the Board of Directors

Pursuant to the independence rules of The Nasdaq Stock Market LLC (“Nasdaq”), a majority of the members of a listed company’s board of directors
must  qualify  as  “independent,”  as  affirmatively  determined  by  the  board  of  directors.  The  Board  consults  with  our  counsel  to  ensure  that  the  Board’s
determinations  are  consistent  with  relevant  securities  and  other  laws  and  regulations  regarding  the  definition  of  “independent,”  including  those  set  forth  in
pertinent listing standards of Nasdaq, as in effect from time to time.

Consistent with these considerations, after review of all relevant identified transactions or relationships between each director, or any of his or her family
members, and us, our senior management and our independent auditors, the Board has affirmatively determined that the following five directors are independent
directors within the meaning of the applicable Nasdaq listing standards: Mr. Earl Collier, Jr., Mr. Joshua Kazam, Mr. David Musket, Mr. Louis Manzo and Mr.
George Dunbar. In making this determination, the Board found that none of these directors had a material or other disqualifying relationship with us. In addition to
transactions  required  to  be  disclosed  under  SEC  rules,  the  Board  considered  certain  other  relationships  in  making  its  independence  determinations,  and
determined in each case that such other relationships did not impair the director’s ability to exercise independent judgment on our behalf.

Dr. Linda Marbán, our President and Chief Executive Officer, is not an independent director by virtue of her employment with the Company. As of April

25, 2018, the Board has determined that Dr. Frank Litvack, is no longer an independent director by virtue of a related party relationship with the Company.

ITEM 14.

PRINCIPAL ACCOUNTING FEES AND SERVICES.

In connection with the audit of the 2018 financial statements, we entered into an engagement agreement with Rose, Snyder & Jacobs LLP which sets

forth the terms by which Rose, Snyder & Jacobs LLP would perform audit services for us.

The following is a summary of the approximate fees billed to us by Rose, Snyder & Jacobs LLP, our independent registered public accounting firm, for

professional services rendered for the fiscal years ended December 31, 2018 and 2017 which includes Capricor, Inc. and Capricor Therapeutics, Inc.:

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Service Category
Audit Fees
Audit-Related Fees
Tax Fees
All Other Fees
Total Fees

Fiscal Year Ended
December 31,

2018

2017

  $

  $

97,000    $
10,000     
9,750     
750     
117,500    $

91,250 
28,500 
11,450 
— 
131,200 

In  the  above  table,  in  accordance  with  the  SEC’s  definitions  and  rules,  “audit  fees”  are  fees  for  professional  services  for  the  audit  and  review  of  our
annual financial statements, as well as the audit and review of our financial statements included in our registration statements filed under the Securities Act and
issuance of consents and for services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements except
those not required by statute or regulation; “audit-related fees” are fees for assurance and related services that were reasonably related to the performance of the
audit  or  review  of  our  financial  statements,  including  attestation  services  that  are  not  required  by  statute  or  regulation,  due  diligence  and  services  related  to
acquisitions;  “tax  fees”  are  fees  for  tax  compliance,  tax  advice  and  tax  planning;  and  “all  other  fees”  are  fees  for  any  services  not  included  in  the  first  three
categories.

Pre-Approval Policies and Procedures.

Pursuant  to  our  Audit  Committee  Charter,  before  the  independent  registered  public  accounting  firm  is  engaged  by  the  Company  or  its  subsidiaries  to
render  audit  or  non-audit  services,  the  Audit  Committee  pre-approves  the  engagement.  Audit  Committee  pre-approval  of  audit  and  non-audit  services  is  not
required if the engagement for the services is entered into pursuant to pre-approval policies and procedures established by the Audit Committee regarding the
Company’s engagement of the independent registered public accounting firm, provided the policies and procedures are detailed as to the particular service, the
Audit Committee is informed of each service provided and such policies and procedures do not include delegation of the Audit Committee’s responsibilities under
the Exchange Act to the Company’s management. The Audit Committee may delegate to one or more designated members of the Audit Committee the authority
to grant pre-approvals, provided such approvals are presented to the full Audit Committee at a subsequent meeting. If the Audit Committee elects to establish
pre-approval  policies  and  procedures  regarding  non-audit  services,  the  Audit  Committee  must  be  informed  of  each  non-audit  service  provided  by  the
independent registered public accounting firm. Audit Committee pre-approval of non-audit services (other than review and attest services) also is not required if
such services fall within available exceptions established by the SEC. None of the services provided by our independent registered public accounting firm for
fiscal 2018 or 2017 were obtained in reliance on the waiver of the pre-approval requirement afforded in SEC regulations.

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ITEM 15.

EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

PART IV

(a)(1) Financial Statements
The financial statements required by this item are included in a separate section of this Annual Report on Form 10-K beginning on page 77.

(a)(2) Financial Statement Schedules
Financial Statement Schedules have been omitted because they are either not applicable or the required information is included in the consolidated financial
statements or notes thereto listed in (a)(1) above.

(a)(3) Exhibits
The following exhibits are filed herewith or incorporated herein by reference:

2.1

2.2

2.3

3.1

3.2

3.3

4.1

10.1

10.2

10.3

10.4

10.5

Agreement and Plan of Merger, dated as of August 15, 2007, by and among SMI Products, Inc., Nile Merger Sub, Inc. and Nile Therapeutics,
Inc. (incorporated by reference to Exhibit 2.1 to the Company’s Current Report on Form 8-K, filed with the Commission on August 17, 2007).

Agreement and Plan of Merger and Reorganization, dated as of July 7, 2013, by and among Nile Therapeutics, Inc., Bovet Merger Corp. and
Capricor, Inc. (incorporated by reference to Exhibit 2.1 to the Company’s Current Report on Form 8-K, filed with the Commission on July 9,
2013).

First Amendment to Agreement and Plan of Merger and Reorganization, dated as of September 27, 2013, by and between Nile Therapeutics,
Inc., Bovet Merger Corp. and Capricor, Inc. (incorporated by reference to Exhibit 2.1 to the Company’s Current Report on Form 8-K, filed with
the Commission on October 3, 2013).

Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K, filed with
the Commission on February 9, 2007).

Certificate of Amendment of Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Company’s Current
Report on Form 8-K, filed with the Commission on November 26, 2013).

Bylaws of the Company (incorporated by reference to Exhibit 3.2 to the Company’s Current Report on Form 8-K, filed with the Commission on
February 9, 2007).

Form of Warrant, issued by the Company to the Investors on March 16, 2016 (incorporated by reference to Exhibit 4.2 to the Company’s
Amendment No. 1 to Current Report on Form 8-K/A, filed with the Commission on March 16, 2016).

Employment Agreement by and between Capricor, Inc. and Linda Marbán, dated September 1, 2010 (incorporated by reference to Exhibit 10.7 to
the Company’s Annual Report on Form 10-K, filed with the Commission on March 31, 2014). †

Consulting Agreement between Capricor, Inc. and Frank Litvack, dated March 24, 2014 (incorporated by reference to Exhibit 10.9 to the
Company’s Annual Report on Form 10-K, filed with the Commission on March 31, 2014). †

Form of Indemnification Agreement (incorporated by reference to Exhibit 10.11 to the Company’s Annual Report on Form 10-K, filed with the
Commission on March 31, 2014).  †

Capricor, Inc. 2006 Stock Option Plan (incorporated by reference to Exhibit 4.4 to the Company’s Registration Statement on Form S-8, filed with
the Commission on March 4, 2014). †

Capricor, Inc. 2012 Restated Equity Incentive Plan (incorporated by reference to Exhibit 4.5 to the Company’s Registration Statement on Form
S-8, filed with the Commission on March 4, 2014). †

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10.6

10.7

10.8

10.9

10.10

10.11

10.12

10.13

10.14

10.15

10.16

10.17

10.18

10.19

10.20

Capricor, Inc. 2012 Non-Employee Director Stock Option Plan (incorporated by reference to Exhibit 4.6 to the Company’s Registration
Statement on Form S-8, filed with the Commission on March 4, 2014). †

First Amendment to Capricor, Inc. 2006 Stock Option Plan (incorporated by reference to Exhibit 4.11 to the Company’s Registration Statement
on Form S-8, filed with the Commission on March 4, 2014). †

First Amendment to Capricor, Inc. 2012 Restated Equity Incentive Plan (incorporated by reference to Exhibit 4.12 to the Company’s Registration
Statement on Form S-8, filed with the Commission on March 4, 2014). †

First Amendment to Capricor, Inc. 2012 Non-Employee Director Stock Option Plan (incorporated by reference to Exhibit 4.13 to the Company’s
Registration Statement on Form S-8, filed with the Commission on March 4, 2014). †

Form of Incentive Stock Option Agreement for the Capricor, Inc. 2006 Stock Option Plan (incorporated by reference to Exhibit 4.7 to the
Company’s Registration Statement on Form S-8, filed with the Commission on March 4, 2014). †

Form of Non-Qualified Stock Option Agreement for the Capricor, Inc. 2006 Stock Option Plan (incorporated by reference to Exhibit 4.8 to the
Company’s Registration Statement on Form S-8, filed with the Commission on March 4, 2014). †

Form of Stock Option Agreement for the Capricor, Inc. 2012 Restated Equity Incentive Plan (incorporated by reference to Exhibit 4.9 to the
Company’s Registration Statement on Form S-8, filed with the Commission on March 4, 2014). †

Form of Stock Option Agreement for the Capricor, Inc. 2012 Non-Employee Director Stock Option Plan (incorporated by reference to Exhibit 4.10
to the Company’s Registration Statement on Form S-8, filed with the Commission on March 4, 2014). †

Exclusive License Agreement, dated June 21, 2006, between Capricor, Inc. and the Universita Degli Studi Di Roma “La Sapienza” (incorporated
by reference to Exhibit 10.31 to the Company’s Annual Report on Form 10-K, filed with the Commission on March 31, 2014). +

Exclusive License Agreement, dated June 22, 2006, between Capricor, Inc. and the Johns Hopkins University(incorporated by reference to
Exhibit 10.32 to the Company’s Annual Report on Form 10-K, filed with the Commission on March 31, 2014) . +

First Amendment to the Exclusive License Agreement, dated May 13, 2009, between Capricor, Inc. and the Johns Hopkins University
(incorporated by reference to Exhibit 10.33 to the Company’s Annual Report on Form 10-K, filed with the Commission on March 31, 2014).  +

Second Amendment to the Exclusive License Agreement, dated December 20, 2013, between Capricor, Inc. and the Johns Hopkins University
(incorporated by reference to Exhibit 10.34 to the Company’s Annual Report on Form 10-K, filed with the Commission on March 31, 2014). +

Amended and Restated Exclusive License Agreement, dated December 30, 2013, between Capricor, Inc. and Cedars-Sinai Medical Center
(incorporated by reference to Exhibit 10.36 to the Company’s Annual Report on Form 10-K, filed with the Commission on March 31, 2014) .  +

Loan Agreement, dated February 1, 2013, between Capricor, Inc. and the California Institute for Regenerative Medicine (incorporated by
reference to Exhibit 10.38 to the Company’s Annual Report on Form 10-K, filed with the Commission on March 31, 2014) . +

Notice of Loan Award, dated February 1, 2013, between Capricor, Inc. and the California Institute for Regenerative Medicine (incorporated by
reference to Exhibit 10.39 to the Company’s Annual Report on Form 10-K, filed with the Commission on March 31, 2014) . +

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10.21

10.22

10.23

10.24

10.25

10.26

10.27

10.28

10.29

10.30

10.31

10.32

10.33

10.34

10.35

Lease Agreement, dated March 29, 2012, between Capricor, Inc. and The Bubble Real Estate Company, LLC (incorporated by reference to
Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on August 14, 2015).

First Amendment to the Lease Agreement, dated June 13, 2013, between Capricor, Inc. and The Bubble Real Estate Company, LLC
(incorporated by reference to Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on August 14, 2015). +

Sublease Agreement, dated May 1, 2012, between Capricor, Inc. and Frank Litvack (incorporated by reference to Exhibit 10.43 to the
Company’s Annual Report on Form 10-K, filed with the Commission on March 31, 2014).

Sublease Agreement, dated April 1, 2013, between Capricor, Inc. and Reprise Technologies, LLC (incorporated by reference to Exhibit 10.44 to
the Company’s Annual Report on Form 10-K, filed with the Commission on March 31, 2014).

Exclusive License Agreement, dated May 5, 2014 between Capricor, Inc. and Cedars-Sinai Medical Center (incorporated by reference to Exhibit
10.46 to the Company’s Amendment No. 1 to Registration Statement on Form S-1, filed with the Commission on May 23, 2014). +

Facilities Lease, dated June 1, 2014, between Capricor, Inc. and Cedars-Sinai Medical Center (incorporated by reference to Exhibit 10.1 to the
Company’s Quarterly Report on Form 10-Q, filed with the Commission on May 15, 2014).

Share Purchase Agreement, dated as of January 9, 2015, by and among Capricor Therapeutics, Inc. and the Investors (incorporated by
reference to Exhibit 10.1 to the Company’s Amendment No. 1 to Current Report on Form 8-K/A, filed with the Commission on January 22,
2015).

Registration Rights Agreement, dated as of January 9, 2015, by and among Capricor Therapeutics, Inc. and the Investors (incorporated by
reference to Exhibit 10.2 to the Company’s Amendment No. 1 to Current Report on Form 8-K/A, filed with the Commission on January 22,
2015).

Share Purchase Agreement, dated as of February 3, 2015, by and among Capricor Therapeutics, Inc. and the Investors (incorporated by
reference to Exhibit 10.1 to the Company’s Amendment No. 1 to Current Report on Form 8-K/A, filed with the Commission on February 6, 2015).

Registration Rights Agreement, dated as of February 3, 2015, by and among Capricor Therapeutics, Inc. and the Investors (incorporated by
reference to Exhibit 10.2 to the Company’s Amendment No. 1 to Current Report on Form 8-K/A, filed with the Commission on February 6, 2015).

Amendment dated February 2, 2015 to Share Purchase Agreement dated as of January 9, 2015, by and among Capricor Therapeutics, Inc. and
the purchaser signatories thereto (incorporated by reference to Exhibit 10.3 to the Company’s Amendment No. 1 to Current Report on Form 8-
K/A, filed with the Commission on February 6, 2015).

First Amendment to Exclusive License Agreement, dated as of February 27, 2015, by and between Capricor, Inc. and Cedars-Sinai Medical
Center (incorporated by reference to Exhibit 10.54 to the Company’s Registration Statement on Form S-1, filed with the Commission on March
6, 2015). +

Second Amendment to Lease Agreement, dated March 3, 2015, by and between Capricor, Inc. and The Bubble Real Estate Company, LLC
(incorporated by reference to Exhibit 10.55 to the Company’s Registration Statement on Form S-1, filed with the Commission on March 6, 2015).

Second Amendment to Exclusive License Agreement, dated as of June 10, 2015, by and between Capricor, Inc. and Cedars-Sinai Medical
Center (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on August 14,
2015). +

Joinder Agreement, dated as of September 30, 2015, by and among the Company, Capricor, Inc. and the California Institute For Regenerative
Medicine (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on November
13, 2015).

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10.36

10.37

10.38

10.39

10.40

10.41

10.42

10.43

10.44

10.45

10.46

10.47

10.48

10.49

10.50

Employment Agreement, dated as of August 3, 2015, by and between Capricor, Inc. and Deborah Ascheim, M.D. (incorporated by reference to
Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on November 13, 2015). †

Registration Rights Agreement, dated as of March 14, 2016, by and among the Company and the Investors (incorporated by reference to Exhibit
4.1 to the Company’s Amendment No. 1 to Current Report on Form 8-K/A, filed with the Commission on March 16, 2016).

Subscription Agreement, dated as of March 14, 2016, by and among the Company and the Investors (incorporated by reference to Exhibit 10.1
to the Company’s Amendment No. 1 to Current Report on Form 8-K/A, filed with the Commission on March 16, 2016).

Amendment to Notice of Loan Award, dated as of May 12, 2016 by and between Capricor, Inc. and the California Institute for Regenerative
Medicine (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on August 15,
2016). +

Third Amendment to Lease, dated as of May 25, 2016, by and between Capricor, Inc. and The Bubble Real Estate Company, LLC (incorporated
by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on August 15, 2016).

Notice of Award, dated as of June 16, 2016, by and between Capricor, Inc. and the California Institute for Regenerative Medicine (incorporated
by reference to Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on August 15, 2016). +

Loan Election Agreement, dated as of June 16, 2016, by and between Capricor, Inc. and the California Institute for Regenerative Medicine
(incorporated by reference to Exhibit 10.4 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on August 15, 2016).

Underwriting Agreement, dated as of September 16, 2016, by and among Capricor Therapeutics, Inc., Roth Capital Partners, LLC and National
Securities Corporation (incorporated by reference to Exhibit 1.1 to the Company’s Current Report on Form 8-K, filed with the Commission on
September 16, 2016).

Subscription Agreement, dated as of September 16, 2016, by and between Capricor Therapeutics, Inc. and Cedars-Sinai Medical Center
(incorporated by reference to Exhibit 1.2 to the Company’s Current Report on Form 8-K, filed with the Commission on September 16, 2016).

Second Amendment to Amended and Restated Exclusive License Agreement, dated as of August 5, 2016, by and between Capricor, Inc. and
Cedars-Sinai Medical Center (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q, filed with the
Commission on November 14, 2016). +

Third Amendment to Exclusive License Agreement, dated as of August 5, 2016, by and between Capricor, Inc. and Cedars-Sinai Medical Center
(incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on November 14, 2016).
+

Second Amendment to Capricor Therapeutics, Inc. 2012 Restated Equity Plan (incorporated by reference to Exhibit 4.14 to the Company’s
Registration Statement on Form S-8, filed with the Commission on January 11, 2017). †

Third Amendment to Capricor Therapeutics, Inc. 2012 Restated Equity Plan (incorporated by reference to Exhibit 4.15 to the Company’s
Registration Statement on Form S-8, filed with the Commission on January 11, 2017). †

Common Stock Sales Agreement, dated as of March 31, 2017, by and between Capricor Therapeutics, Inc. and H.C. Wainwright & Co. LLC
(incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, filed with the Commission on March 31, 2017).

Form of Subscription Agreement (incorporated by reference to Exhibit 10.1 to the Company’s Amendment No. 1 to Current Report on Form 8-
K/A, filed with the Commission on May 9, 2017).

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10.51

10.52

10.53

10.54

10.55

10.56

10.57

10.58

10.59

10.60

21.1

23.1

24.1

31.1

31.2

32.1

32.2

101

Registration Rights Agreement, dated as of May 5, 2017, by and among Capricor Therapeutics, Inc. and the Investors party thereto (incorporated
by reference to Exhibit 10.2 to the Company’s Amendment No. 1 to Current Report on Form 8-K/A, filed with the Commission on May 9, 2017).

Amendment No. 2 to Notice of Loan Award, dated as of June 7, 2017 (incorporated by reference to Exhibit 10.1 to the Company’s Current
Report on Form 8-K, filed with the Commission on June 13, 2017).

Common Stock Sales Agreement, dated as of October 19, 2017, by and between Capricor Therapeutics, Inc. and H.C. Wainwright & Co. LLC
(incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, filed with the Commission on October 19, 2017).

Common Stock Sales Agreement, dated as of March 31, 2017, by and between Capricor Therapeutics, Inc. and H.C. Wainwright & Co. LLC
(incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, filed with the Commission on March 31, 2017).

Amendment No. 1 to Notice of Award, dated as of August 8, 2017 (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report
on Form 10-Q, filed with the Commission on November 11, 2017).

First Amendment to Facilities Lease, dated as of August 1, 2017, by and between Capricor, Inc. and Cedars-Sinai Medical Center (incorporated
by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on November 11, 2017).

Fourth Amendment to Exclusive License Agreement, dated as of December 26, 2017, by and between Capricor, Inc. and Cedars-Sinai Medical
Center (incorporated by reference to Exhibit 10.58 to the Company’s Annual Report on Form 10-K, filed with the Commission on March 22,
2018). +

Third Amendment to Exclusive License Agreement, dated as of December 26, 2017, by and between Capricor, Inc. and Cedars-Sinai Medical
Center (incorporated by reference to Exhibit 10.59 to the Company’s Annual Report on Form 10-K, filed with the Commission on March 22,
2018). +

Fourth Amendment to Amended and Restated Exclusive License Agreement, dated as of June 20, 2018, by and between Capricor, Inc. and
Cedars-Sinai Medical Center (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q, filed with the
Commission on August 13, 2018). +

Fifth Amendment to Exclusive License Agreement, dated as of June 20, 2018, by and between Capricor, Inc. and Cedars-Sinai Medical Center
(incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on August 13, 2018). +

List of Subsidiaries.*

Consent of Rose Snyder & Jacobs, LLP.*

Power of Attorney (included on signature page hereof).*

Certification of Principal Executive Officer.*

Certification of Principal Financial Officer.*

Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*

Certification of Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*

The following financial information formatted in eXtensible Business Reporting Language (XBRL): (i) Consolidated Balance Sheets as of
December 31, 2018 and 2017, (ii) Consolidated Statements of Operations and Comprehensive Income (Loss) for the years ended December
31, 2018 and 2017, (iii) Consolidated Statement of Stockholders’ Equity (Deficit) for the period from December 31, 2016 through December 31,
2018, (iv) Consolidated Statements of Cash Flows for the years ended December 31, 2018 and 2017, and (v) Notes to Consolidated Financial
Statements.*

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* Filed herewith.
† Indicates management contract or compensatory plan or arrangement.
+ The Company has requested and/or received confidential treatment with respect to certain portions of this exhibit. Omitted portions have been filed separately
with the SEC.

ITEM 16.

FORM 10-K SUMMARY

None.

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EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
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, on March 28, 2019.

SIGNATURES

CAPRICOR THERAPEUTICS, INC.

 By:

 /s/ Linda Marbán, Ph.D.
Linda Marbán, Ph.D.
Chief Executive Officer

KNOW ALL MEN BY THESE PRESENTS, that we, the undersigned officers and directors of Capricor Therapeutics, Inc., hereby severally constitute Linda
Marbán, Ph.D. and Anthony J. Bergmann and each of them singly, our true and lawful attorneys with full power to them, and each of them singly, to sign for us
and in our names in the capacities indicated below, any and all amendments to said Annual Report on Form 10-K, and generally to do all such things in our
names and in our capacities as officers and directors to enable Capricor Therapeutics, Inc. to comply with the provisions of the Securities Exchange Act of 1934,
and  all  requirements  of  the  U.S.  Securities  and  Exchange  Commission,  hereby  ratifying  and  confirming  our  signatures  as  they  may  be  signed  by  our  said
attorneys, or any of them, to any and all amendments hereto.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant

and in the capacities and on the dates indicated.

Signature

Title

/s/ Linda Marbán, Ph.D.
Linda Marbán, Ph.D.

/s/ Anthony J. Bergmann
Anthony J. Bergmann

/s/ Frank Litvack, M.D.
Frank Litvack, M.D.

/s/ Joshua A. Kazam
Joshua A. Kazam

/s/ Earl M. Collier
Earl M. Collier

/s/ Louis V. Manzo
Louis V. Manzo

/s/ George W. Dunbar
George W. Dunbar

/s/ David B. Musket
David B. Musket

  Chief Executive Officer and Director
   (Principal Executive Officer)

  Chief Financial Officer
   (Principal Financial and Accounting Officer)

  Executive Chairman

  Director

  Director

  Director

  Director

  Director

127

Date

March 28, 2019

March 28, 2019

March 28, 2019

March 28, 2019

March 28, 2019

March 28, 2019

March 28, 2019

March 28, 2019

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
 
LEGAL NAME
Capricor, Inc.

SUBSIDIARIES OF THE REGISTRANT

JURISDICTION OF ORGANIZATION
Delaware

Exhibit 21.1

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Exhibit 23.1

To the Board of Directors and Stockholders of Capricor Therapeutics, Inc.
Los Angeles, California

We consent to the incorporation by reference in the Registration Statements of Capricor Therapeutics, Inc. on Form S-8 (File Nos. 333-152283, 333-175727,
333-194317, and 333-215510) and Form S-3 (File Nos. 333-161339, 333-165167, 333- 207149, 333-212017, 333-219188, and 333-227955) of our report dated
March 28, 2019, relating to the consolidated financial statements, appearing in this Annual Report on Form 10-K. Our report relating to the consolidated financial
statements contains an explanatory paragraph regarding the Company's ability to continue as a going concern.

/s/ Rose, Snyder & Jacobs LLP

Rose, Snyder & Jacobs LLP
Encino, California

March 28, 2019

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
  
 
 
 
 
 
 
 
 
Exhibit 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

I, Linda Marbán, Ph.D., certify that:

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

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

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

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

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

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

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

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s 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.

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 28, 2019

/s/ Linda Marbán, Ph.D.
Name: Linda Marbán, Ph.D.
Title: Chief Executive Officer and Principal Executive Officer

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 31.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

I, Anthony J. Bergmann, certify that:

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

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

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

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

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

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

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

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s 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.

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 28, 2019

/s/ Anthony J. Bergmann
Name: Anthony J. Bergmann
Title: Chief Financial Officer and Principal Financial Officer

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

Pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, Linda Marbán, Ph.D., the Principal Executive Officer

of Capricor Therapeutics, Inc. (the “Company”), hereby certifies, to her knowledge, that:

(1) the Annual Report on Form 10-K of the Company for the period ended December 31, 2018 (the “ Report”) fully complies with the requirements of

Section 13(a) or Section 15(d), as applicable, 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 for the

period covered by the Report.

Date: March 28, 2019

/s/ Linda Marbán, Ph.D.
Name: Linda Marbán, Ph.D.
Title: Chief Executive Officer and Principal Executive Officer

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.2

Pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, Anthony J. Bergmann, the Principal Financial

Officer of Capricor Therapeutics, Inc. (the “Company”), hereby certifies, to his knowledge, that:

(1) the Annual Report on Form 10-K of the Company for the period ended December 31, 2018 (the “ Report”) fully complies with the requirements of

Section 13(a) or Section 15(d), as applicable, 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 for the

period covered by the Report.

Date: March 28, 2019

/s/ Anthony J. Bergmann
Name: Anthony J. Bergmann
Title: Chief Financial Officer and Principal Financial Officer

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.