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Chimerix

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FY2022 Annual Report · Chimerix
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

Form 10-K

(Mark One)

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

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

For the fiscal year ended December 31, 2022 
or

For the transition period from                  to

Commission file number: 001-35867

Chimerix, Inc.

(Exact Name of Registrant as Specified in its Charter)

Delaware
(State or Other Jurisdiction of
Incorporation or Organization)

2505 Meridian Parkway, Suite 100
Durham, North Carolina
(Address of Principal Executive Offices)

33-0903395
(I.R.S. Employer
Identification No.)

 27713
(Zip Code)

(919) 806-1074
(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

Trading Symbol(s)
CMRX

Name of each exchange on which registered
The Nasdaq Global Market

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes        No   

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act.    Yes        No   

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or

for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    Yes        No   

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this

chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).    Yes        No   

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of the 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. 

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

definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.:

Large accelerated filer 
Non-accelerated filer   

Accelerated filer   
Smaller reporting company ☒
Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting

standards provided pursuant to Section 13(a) of the Exchange Act. 

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under

Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☒

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an

error to previously issued financial statements.  

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's

executive officers during the relevant recovery period pursuant to §240.10D-1(b). 

 Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Securities Exchange Act of 1934).    Yes   ☐     No   

The aggregate market value of the voting and non-voting common equity held by non-affiliates of the registrant based upon the closing price of its Common Stock on The Nasdaq Global

Market on June 30, 2022 was $111,186,204.

The number of outstanding shares of the registrant’s common stock, par value $0.001 per share, as of February 24, 2023 was 88,273,567.

DOCUMENTS INCORPORATED BY REFERENCE

Document Description

10-K Part

Portions of the registrant’s notice of annual meeting of stockholders and proxy statement to be filed pursuant to Regulation 14A
within 120 days after registrant’s fiscal year end of December 31, 2022 are incorporated by reference into Part III of this
report………………………………………………………

III

 
 
 
 
 
CHIMERIX, INC.
FORM 10-K
For the Fiscal Year Ended December 31, 2022
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

Signatures

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
Reserved
Management’s Discussion and Analysis of Financial Condition and Results of Operations
Quantitative and Qualitative Disclosures About Market Risk
Financial Statements and Supplementary Data
Changes in and Disagreements With Accountants on Accounting and Financial Disclosure
Controls and Procedures
Other Information

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

Exhibits, Financial Statement Schedules

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Forward-Looking Statements

PART I

This  Annual  Report  on  Form  10-K  (Annual  Report)  may  contain  “forward-looking  statements”  within  the  meaning  of  the  federal  securities  laws  made
pursuant  to  the  safe  harbor  provisions  of  the  Private  Securities  Litigation  Reform  Act  of  1995.  Our  actual  results  could  differ  materially  from  those
anticipated in these forward-looking statements as a result of various factors, including those set forth below under Part I, Item 1A, “Risk Factors” in this
Annual Report. Except as required by law, we assume no obligation to update these forward-looking statements, whether as a result of new information,
future events or otherwise. These statements, which represent our current expectations or beliefs concerning various future events that are subject to risks
and uncertainties, may contain words such as “may,” “will,” “expect,” “anticipate,” “intend,” “plan,” “believe,” “estimate” or other words indicating future
results. Such statements may include, but are not limited to, statements concerning the following:

•

•

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•
•
•
•
•
•
•
•
•
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the initiation, cost, enrollment, timing, progress and results of our research and development activities, preclinical studies and future clinical
trials;
our ability to obtain and maintain regulatory approval of our current and future product candidates, and any related restrictions, requirements,
including the need to develop a companion diagnostic, limitations, and/or warnings in the label of an approved product candidate;
our ability to obtain funding for our operations;
our ability to leverage external capital to develop our early-stage pipeline of product candidates;
the election of the U.S. government to exercise future procurement options for TEMBEXA®;
the potential for royalty and milestone revenue from our strategic collaborations;
our plans to research, develop and commercialize our future product candidates;
our strategic alliance partners’ election to pursue development and commercialization;
our ability to attract collaborators with development, regulatory and commercialization expertise;
our ability to obtain and maintain intellectual property protection for our future product candidates;
the size and growth potential of the markets for our current and future product candidates, and our ability to serve those markets;
our ability to successfully commercialize our current and future product candidates;
the rate and degree of market acceptance of our current and future product candidates;
our ability to develop sales and marketing capabilities, whether alone or with potential future collaborators;
regulatory developments in the United States and foreign countries;
the performance of our third-party suppliers and manufacturers;
the success of competing therapies that are or become available;
the loss of key scientific or management personnel;
our use of the proceeds from our public offerings;
our ability to enter into transactions to build our product candidate pipeline; and
the accuracy of our estimates regarding expenses, future revenues, capital requirements and need for additional financing.

Summary of Risk Factors

Below is a summary of material factors that make an investment in our common stock speculative or risky. Importantly, this summary does not address all
of the risks and uncertainties that we face. Additional discussion of the risks and uncertainties summarized in this risk factor summary, as well as other
risks and uncertainties that we face, can be found under “Risk Factors” in Part I, Item 1A of this Annual Report. The below summary is qualified in its
entirety by that more complete discussion of such risks and uncertainties. You should consider carefully the risks and uncertainties described under “Risk
Factors” in Part I, Item 1A of this Annual Report as part of your evaluation of an investment in our common stock.

• We anticipate that we will continue to incur significant losses for the foreseeable future, and we may never achieve or maintain profitability.
• All of our product candidates are still under clinical development and may not obtain regulatory approval or be successfully commercialized.
• We may be unable to obtain, or may be delayed in obtaining, regulatory approval for our clinical candidates, including our most advanced

clinical candidate, ONC201.

• Our ability to generate future revenues from product sales is uncertain and depends upon our ability to successfully develop, obtain regulatory
approval  for,  and  commercialize  product  candidates,  and  even  if  we  generate  future  revenues,  they  may  not  be  sufficient  to  lead  to
profitability.

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•

If we obtain regulatory approval for any of our product candidates, including ONC201, we will still face extensive regulatory requirements
and our products may face future development and regulatory difficulties.

• We rely on third-party manufacturers to produce our preclinical drug supplies and clinical drug supplies, and we intend to rely on third parties
to produce commercial supplies of any approved product candidates. We rely on limited sources of supply for the drug components for each
of  our  product  candidates  including  ONC201,  and  any  disruption  in  the  chain  of  supply  for  either  of  these  product  candidates  may  cause
delays in their development and commercialization.

•

• We routinely evaluate external assets to build our pipeline of product candidates and there can be no assurance that we will be successful in
identifying or completing a transaction for a candidate, that any such transaction will result in additional value for our stockholders or that the
process will not have an adverse impact on our business.
The  anticipated  benefits  of  the  sale  of  our  TEMBEXA  assets  to  Emergent  Biodefense  Operations  Lansing  LLC,  (Emergent)  may  not  be
realized fully or at all or may take longer to realize than expected. Our ability to receive future contingent consideration from the sale depends
on, among other things, Emergent’s ability to successfully develop and commercialize TEMBEXA.
If we are unable to obtain or protect intellectual property rights related to our products and product candidates, we may not be able to compete
effectively in our market.
If we fail to comply with the extensive legal and regulatory requirements affecting the health care industry, we could face increased costs,
delays in the development of our product candidates, penalties and a loss of business.

•

•

Market, Industry and Other Data

This  Annual  Report  contains  estimates,  projections  and  other  information  concerning  our  industry,  our  business  and  relevant  markets,  including  data
regarding  the  estimated  size  of  relevant  markets,  patient  populations,  projected  diagnosis  rates  and  the  perceptions  and  preferences  of  patients  and
physicians  regarding  certain  therapies,  as  well  as  data  regarding  market  research  and  estimates.  Information  that  is  based  on  estimates,  forecasts,
projections, market research or similar methodologies is inherently subject to uncertainties and actual events or circumstances may differ materially from
events and circumstances that are assumed in this information. Unless otherwise expressly stated, we obtained this industry, business, market and other data
from  reports,  research  surveys,  studies  and  similar  data  prepared  by  market  research  firms  and  other  third  parties,  industry,  medical  and  general
publications, government data and similar sources that we believe to be reliable. In some cases, we do not expressly refer to the sources from which this
data is derived. In that regard, when we refer to one or more sources of this type of data in any paragraph, you should assume that other data of this type
appearing in the same paragraph are derived from the same sources, unless otherwise expressly stated or the context otherwise requires.

ITEM 1.      BUSINESS

Chimerix Overview

Chimerix (Chimerix, we, our, us or the Company) is a biopharmaceutical company whose mission it is to develop medicines that meaningfully improve and
extend  the  lives  of  patients  facing  deadly  diseases.  The  Company  is  focused  on  developing  imipridones  as  a  potential  new  class  of  selective  cancer
therapies. The most advanced imipridone is ONC201 which is in clinical-stage development for H3 K27M-mutant glioma as its lead indication. In addition,
imipridone ONC206 is currently in dose escalating clinical trials.

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Imipridones and ONC201 (dordaviprone)

Imipridones are a potential new class of selective cancer therapies. These drug candidates bind specifically with G protein-coupled receptors (GPCRs) and
mitochondrial caseinolytic protease P (ClpP), which may result in cancer cell death. The imipridone chemical scaffold provides an opportunity to target
GPCRs and ClpP with differential specificity and function. This presents an opportunity to develop potential imipridone therapies broadly within cancer
and other diseases.

ONC201 (International Nonproprietary Name (INN): dordaviprone) binds with specificity to Dopamine Receptor D2 (DRD2) and ClpP. ONC201 has been
shown to selectively induce cell death in cancer cells by binding to and differentially altering activity of DRD2 and ClpP.

ONC201 Development Program

Following recent interactions with FDA, we believe the best path to approval for ONC201 is successful execution of the Phase 3 ACTION study. Interim
data is expected in early 2025, and final data in 2026.

Phase 3 ACTION Study of ONC201

In  November  2022,  Chimerix  announced  the  launch  of  its  Phase  3  ACTION  study  at  the  annual  Society  for  Neuro-Oncology  (SNO)  conference.  The
ACTION trial enrolls patients shortly after they have completed front-line radiation therapy that is the standard of care for glioma. The study is designed to
enroll 450 patients randomized 1:1:1 to receive ONC201 at one of two dosing frequencies or placebo. Participants will be randomized to receive either: (i)
625mg of ONC201 once per week (the Phase 2 dosing regimen), (ii) 625mg twice per week on two consecutive days or (iii) placebo. The study is open to
pediatric  and  adult  patients  >10kg  body  weight  and  the  dose  will  be  scaled  by  body  weight  for  patients  weighing  less  than  52.5kg.  Primary  endpoints
include Overall Survival (OS) and progression free survival (PFS). OS will be assessed for efficacy at three alpha-allocated timepoints consisting of two
interim  assessments  by  the  Independent  Data  Monitoring  Committee  (IDMC)  at  164  events  and  246  events,  respectively,  and  a  final  assessment  at  327
events.  The  final  PFS  analysis  will  be  performed  after  286  events,  with  progression  assessed  using  response  assessment  in  neuro-oncology-high  grade
glioma (RANO HGG) and response assessment in neuro-oncology-low grade glioma (RANO-LGG) criteria by blinded independent central review (BICR).
Secondary endpoints include corticosteroid response, performance status response, change from baseline in quality of life

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(QoL) assessments and change from baseline in neurologic function as assessed by the Neurologic Assessment in Neuro-Oncology (NANO) scale.

Future Regulatory Interactions

The Company's plan is to initiate a submission to regulators for approval upon a positive overall survival analysis at either of the interim or the final overall
survival analyses. The first submission for marketing authorization will likely be initiated in the US with submissions outside the US to follow. In addition,
in the event the result of the progression free survival analysis is positive, we would discuss the potential for submission and approval of ONC201 with the
regulatory authorities based on this data. The Company plans to engage the US FDA on the need for a companion diagnostic for ONC201 as early as this
year.

2022 Society for Neuro-Oncology (SNO) Conference
The SNO conference featured two external presentations that reported longer survival for patients with glioma who received ONC201 compared to patients
with  glioma  who  received  alternative  therapies.  One  of  these  presentations,  from  an  academic  group  led  by  researchers  at  the  University  of  Michigan,
examined clinical trials and institutional experiences in the United States and Europe for patients who received ONC201. These researchers concluded that
patients  who  received  ONC201,  either  prior  to  or  after  disease  progression,  showed  superior  outcomes  in  terms  of  OS  when  compared  to  patients  who
never  received  ONC201.  For  patients  who  received  ONC201  prior  to  disease  progression,  the  same  treatment  setting  being  evaluated  in  the  Phase  3
ACTION study, the median OS was 26.3 months (n=35). This was compared to 12 months for patients who did not receive ONC201 (n=274, p<0.0001). In
the recurrent setting, patients treated with ONC201 (n=37) had a median overall survival of 16.2 months compared to 8.1 months for those not treated with
ONC201 (n=99, p=0.05). The researchers concluded that ONC201 efficacy was enriched in patients treated prior to recurrence.

Separately, a poster presentation at SNO from xCures evaluated real world outcomes and treatment patterns among patients with Diffuse Midline Glioma
(DMG), concluding that patients who received ONC201 survived longer than patients who were not treated with ONC201.

Natural Disease History Study

In addition, in December 2022, the Company reported data from its sponsored Natural Disease History study. The findings of this study support the poor
prognosis for recurrent H3 K27M-mutant glioma patients. The study gathered data across eleven sites. The analysis was divided into two separate cohorts.

• Overall Survival Cohort. In relapsed patients who did not receive ONC201, the median overall survival following first disease progression was 5.1
months.  This  is  in  contrast  to  the  previously  reported  ONC201  Phase  2  data  set  which  showed  a  median  OS  of  13.7  months  from  the  start  of
ONC201 treatment following disease progression. Rates of survival at 12 (57% (95% CI: 41 - 70%)) and 24 months (35% (95% CI: 21 - 49%)) in
the ONC201 Phase 2 analysis were approximately 2 - 3 times the rates observed in this analysis of patients who did not receive ONC201 (survival
at 12 (24% (95% CI: 12-38%)) and 24 months (11% (95% CI: 3.3-24.2))).

• Objective Response Cohort. The Company also evaluated objective response by RANO-HGG criteria in patients who received therapies other than
ONC201 but met similar selection criteria used for the Phase 2 analysis of ONC201 designed to isolate single agent responses in the recurrent
setting. In the two patients who were evaluable, neither achieved an objective response. The low number of patients who qualified was primarily
due  to  the  high  prevalence  of  ONC201,  bevacizumab  and/or  radiotherapy  use  following  relapse,  which  would  confound  an  objective  response
determination.

Blinded Independent Central Review (BICR) of ONC201 Patient Data

The  ONC201  Phase  2  Efficacy  Analysis  by  BICR  in  recurrent  H3  K27M-mutant  DMG  demonstrated  a  30%  best  overall  response  rate  by  Response
Assessment  in  Neuro-Oncology  criteria  for  high  grade  glioma  (RANO-HGG)  and/or  low  grade  glioma  (LGG).  This  data  was  based  on  strict  criteria  to
ensure responses were attributable to a single agent. Each response required imaging and clinical criteria and was subject to a dual reader BICR.

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RANO-HGG

As shown in the following waterfall plot, the RANO-HGG that quantitatively evaluates neuroimaging with contrast enhancement assessed by dual reader
BICR with adjudication determined:

• Overall response rate (ORR) to be 20.0% (95% Confidence Interval (CI): 10.0 - 34%); including one complete response
• Disease control rate to be 40% (95% CI: 26 - 55%)

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RANO-LGG

As  shown  in  the  following  waterfall  plot,  the  RANO-LGG  that  quantitatively  evaluates  neuroimaging  without  contrast  enhancement  assessed  by  dual
reader BICR with adjudication determined:

• ORR to be 26% (95% CI: 15 - 40%)
• Disease control rate to be 42% (95% CI: 28 - 57%)

The proportion of patients achieving either a RANO-HGG and/or a RANO-LGG response was 30% (95% CI: 17.9 - 44.6%).

Among  evaluable  patients  (those  receiving  at  least  4mg  of  dexamethasone  daily  at  baseline),  46.7%  achieved  at  least  a  50%  confirmed  reduction  in
corticosteroid dose. Among evaluable patients (those with a baseline performance status (KPS/LPS) score of 80 or lower), 20.6% achieved a confirmed
improvement, indicative of improved quality of life.

Overall survival:

•
•

12 months: 57% (95% CI: 41 - 70%)
24 months: 35% (95% CI: 21 - 49%)

The cohort was comprised of the first 50 patients enrolled across five ONC201 clinical protocols, who met specific criteria designed to isolate the tumor
response from ONC201 monotherapy, based on feedback from the FDA. These patients were two years of age or older, had measurable diffuse midline
glioma with the H3 K27M-mutation, and had evidence of disease progression following prior therapy with radiation completed at least 90 days prior to
enrollment.

One  serious  adverse  event,  considered  to  be  possibly  ONC201-related  by  the  investigator  and  unlikely  to  be  ONC201-related  by  the  sponsor,  was
identified.  Full  safety  data  collection  and  analysis  for  this  cohort  is  ongoing.  Prior  safety  review  of  ONC201  identified  the  most  commonly  reported
adverse events (AEs) as nausea/vomiting, fatigue and decreased lymphocyte counts.

Fast Track Designation by FDA

The FDA has granted ONC201 Fast Track Designation for the treatment of adult recurrent H3 K27M-mutant high-grade glioma, Rare Pediatric Disease
Designation for treatment of H3 K27M-mutant glioma, and Orphan Drug Designations for the treatment of glioblastoma and for the treatment of malignant
glioma.

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ONC201 in Other Cancers

In  addition  to  clinical  trials  in  glioma,  ONC201  has  been  evaluated  in  an  open  label  Phase  2  investigator-initiated  study  that  treated  30  patients  at  the
Cleveland Clinic with rare neuroendocrine tumors. Paraganglioma patients were enrolled in two cohorts initiating ONC201 either once or twice weekly. A
third cohort included patients with other neuroendocrine tumors, including desmoplastic small round cell tumor (DSRCT), dosed weekly with ONC201.
The primary endpoint was radiographic response as measured by RECIST criteria. Investigator-assessed data from this study were presented at the annual
meeting of the American Society of Clinical Oncology (ASCO) in 2021 and published in the journal Clinical Cancer Research in 2022.

In  the  cohort  of  recurrent  metastatic  paraganglioma  patients  receiving  ONC201  monotherapy  once  weekly,  50%  (5/10)  of  patients  exhibited  a  partial
response (PR) and two additional patients had stable disease (SD) that lasted longer than three months. Five of the 10 patients in this cohort were treated
longer than one year. Among the cohort of paraganglioma patients receiving ONC201 twice weekly 1 PR and 7 SD were observed; this cohort includes
four of eight patients who crossed over from the weekly dosing cohort. The third cohort of other neuroendocrine tumors included one PR (DSRCT) and
two  SD  (DSRCT;  neuroblastoma)  that  lasted  longer  than  three  months.  Importantly,  across  all  cohorts  there  was  no  decline  in  Karnofsky  Performance
Status (KPS) at week 12 for 93% of patients (28/30) and no dose modification due to treatment-related adverse events.

ONC206

ONC206 is an imipridone, DRD2 antagonist and ClpP agonist that has demonstrated enhanced non-competitive DRD2 antagonism relative to ONC201 in
preclinical  studies  and  additionally  showed  disruption  of  DRD2  homodimers.  ONC206  exhibits  nanomolar  potency  and  showed  anti-tumor  activity  in
preclinical models of difficult-to-treat neuroendocrine tumors, endometrial cancer and high-grade gliomas. In vitro, ONC206 has affected some of the same
downstream  pathways  as  ONC201,  including  activation  of  the  integrated  stress  response  and  inhibition  of  Ras  signaling,  leading  to  selective  killing  of
tumor cells.

The first-in-human clinical trial of ONC206 for adults with recurrent primary central nervous system tumors is ongoing at the National Institute of Health
(NCT04541082).  In  addition,  the  Pacific  Pediatric  Neuro-Oncology  Consortium  (PNOC),  is  conducting  a  dose  escalating  clinical  trial  of  ONC206  for
pediatric patients with central nervous system tumors.

In March 2023, the Company reported a finding of an investigator- assessed response in a recurrent glioblastoma patient without the H3K27M-mutation
who received monotherapy ONC206 has emerged during dose escalation in the PNOC study.

ONC212

ONC212 is an imipridone, investigational agonist of the orphan GPCR tumor suppressor GPR132, as well as ClpP. Similar to the potential downstream
effects of ONC201 and ONC206, in vitro studies of ONC212 demonstrate activation of integrated stress response, inhibition of Ras signaling and selective
killing of tumor cells. ONC212 showed broad-spectrum activity across both solid tumors and hematological malignancies, including ONC201-refractory
pancreatic cancer and leukemias that exhibit high GPR132 and/or ClpP expression.

Initial  IND-enabling  studies  with  ONC212  have  been  completed  and  are  being  evaluated  to  determine  next  steps,  including  potentially  first-in-human
studies.

CMX521

CMX521  is  a  nucleoside  analog  antiviral  drug  candidate  for  the  treatment  of  SARS-CoV-2.  CMX521  is  not  mutagenic,  clastogenic,  or  associated  with
mitochondrial toxicity. In addition, oral CMX521 demonstrated a favorable profile in GLP toxicology studies and was well-tolerated up to 2,400 mg in a
healthy volunteer Phase 1 study for a different indication.

Pursuant to a 2006 agreement between the Company and The Regents of the University of Michigan (UM), the Company obtained an exclusive, worldwide
license  to  UM’s  patent  rights  in  certain  inventions  related  to  certain  compounds  originally  synthesized  at  UM,  including  CMX521.  Under  the  license
agreement, the Company is permitted to research, develop, manufacture and commercialize products utilizing the UM Patent Rights, and to sublicense such
rights subject to certain sublicensing fees and royalty payments.

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Rapidly Emerging Antiviral Drug Development Initiative (READDI)

The  Company  is  currently  working  with  READDI  at  the  University  of  North  Carolina  at  Chapel  Hill  (UNC)  which  is  the  co-recipient  of  a  grant  for
approximately  $1.7  million  from  the  state  of  North  Carolina  for  the  development  of  CMX521  as  a  potential  treatment  for  SARS-CoV-2.  READDI  is  a
global public-private partnership founded at UNC by the UNC Eshelman School of Pharmacy, UNC School of Medicine, Gilling School of Global Public
Health, Eshelman Institute for Innovation and the Structural Genomics Consortium. The grant will fund prodrug synthesis and animal studies to optimize
delivery of CMX521 to the lungs via a convenient oral formulation. In addition, UNC will conduct COVID-19 disease mouse efficacy models and evaluate
lung delivery of the active antiviral.

Chimerix Antiviral Chemical Library

The  Chimerix  Chemical  Library  contains  over  10,000  heterocyclic  ring  systems  and  nucleosides.  This  library  includes  approximately  3,500  nucleoside
analog compounds, most of which are candidates for lipid conjugation. In a collaboration with the scientists at UNC, we continue to evaluate our library of
antiviral molecules to identify candidates that may have the potential to accelerate pandemic preparedness or response to SARS-CoV-2 (e.g. COVID-19) or
other potential future pandemics.

TEMBEXA (brincidofovir, BCV)

TEMBEXA is a lipid conjugate which acts via inhibition of viral DNA synthesis that is a medical countermeasure for smallpox. On June 4, 2021, the FDA
granted TEMBEXA approval for the treatment of smallpox. TEMBEXA is available in tablets and oral suspension. It is approved for adult and pediatric
patients, including neonates. TEMBEXA was developed as a medical countermeasure for the treatment of smallpox under a collaboration with Biomedical
Advanced Research and Development Authority (BARDA).

On  August  26,  2022,  the  Company  entered  into  a  procurement  contract  (the  BARDA  Agreement)  with  BARDA  for  the  delivery  of  up  to  1.7  million
treatment  courses  of  tablet  and  suspension  formulations  of  TEMBEXA®  to  the  U.S.  government.  The  BARDA  Agreement  consists  of  a  five-year  base
period of performance and a total contract period of performance (base period plus option exercises) of up to ten years, if necessary.

On September 26, 2022, the Company sold its exclusive worldwide rights to brincidofovir, including TEMBEXA® and specified related assets (the Asset
Sale)  to  Emergent.  Upon  closing  of  the  Asset  Purchase  Agreement  for  the  Asset  Sale,  the  Company  received  $238  million  upfront  and  could  receive
additional milestone payment of up to $136.5 million to be paid contingent upon the execution of optional future procurement awards from BARDA and
other  development  milestones.  The  Company  may  also  earn  a  20%  royalty  on  future  gross  profit  of  TEMBEXA  in  the  United  States  associated  with
volumes above 1.7 million treatment courses of therapy during the exclusivity period of TEMBEXA. The agreement also allows the Company to earn a
15% royalty on all gross profit associated with TEMBEXA sales outside of the United States during the exclusivity period of TEMBEXA on a market-to-
market basis.

The Company continues to provide operational support to Emergent in furtherance of its obligations under both the Asset Purchase Agreement (and related
agreements) and the BARDA Agreement. The BARDA Agreement was novated to Emergent in December 2022.

Our Strategy

The principal components of our business strategy are to:

•

Successfully  execute  the  randomized  controlled  Phase  3  ACTION  study.  ONC201  is  currently  being  developed  for  H3  K27M-mutant
diffuse glioma. In November 2022 we initiated ACTION, a randomized, double-blind, placebo-controlled, multi-center Phase 3 international
trial  for  newly  diagnosed  patients  with  H3  K27M-mutant  diffuse  glioma  shortly  following  radiation  with  targeted  enrollment  of
approximately  450  patients  randomized  1:1:1  to  receive  ONC201  at  one  of  two  dosing  frequencies  or  placebo.  Available  Phase  2  data
demonstrate durable responses (as measured by RANO) in recurrent H3 K27M-mutant diffuse midline glioma associated with other forms of
clinical benefit. The Phase 2 program was designed to isolate single agent activity in difficult treatment settings. Independent and company
sponsored  natural  disease  history  studies  support  a  potential  survival  advantage.  The  genetically  selected  patient  population  limits  patient
heterogeneity. In the

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current neuro-oncology community there exists high awareness of ONC201 which we believe will aid in the enrollment of this study.

• Upon  approval,  successfully  commercialize  ONC201.  Patients  with  H3  K27M  mutant  glioma  are  faced  with  a  terminal  disease  with  no
known  effective  therapeutic  options  beyond  radiation.  In  the  current  neuro-oncology  community  there  exists  high  awareness  of  ONC201
which we believe will aid in the potential commercialization. The global potential annual revenue of ONC201 for its first indication exceeds
~$750 million, based on our internal estimates.

• Maintain  corporate  capability  and  financial  flexibility.  Our  leadership  team  has  successfully  executed  large-scale  clinical  studies  and
regulatory  approvals  of  investigational  agents.  We  intend  to  continue  to  leverage  external  capital  to  develop  our  early-stage  pipeline
consisting of ONC206, ONC212 and derivatives of CMX521.
Seek opportunities to in-license other development programs. We continue to review transactions designed to build our product candidate
pipeline, including, but not limited to, merger or acquisition transactions, or the license, purchase or sale of specific assets, in addition to other
potential  actions  aimed  at  maximizing  stockholder  value.  There  can  be  no  assurance  that  this  review  will  result  in  the  identification  or
consummation of any additional transaction.

•

Significant Agreements

Emergent Biodefense Operations Lansing LLC

On  September  26,  2022,  the  Company  completed  the  Asset  Sale  to  Emergent  of  the  Company’s  exclusive  worldwide  rights  to  brincidofovir,  including
TEMBEXA® and specified related assets (the Asset Sale). Emergent paid the Company an upfront cash payment of approximately $238 million upon the
closing of the Asset Sale. In addition, pursuant to the Asset Purchase Agreement, the Company is eligible to receive from Emergent: (i) up to an aggregate
of approximately $124 million in milestone payments payable upon the exercise of the options under the BARDA Agreement for the delivery of up to 1.7
million treatment courses of tablet and suspension formulations of TEMBEXA to the U.S. government; (ii) royalty payments equal to 15% of the gross
profits  from  the  sales  of  TEMBEXA  made  outside  of  the  United  States;  (iii)  royalty  payments  equal  to  20%  of  the  gross  profits  from  the  sales  of
TEMBEXA made in the United States in excess of 1.7 million treatment courses; and (iv) up to an additional $12.5 million upon the achievement of certain
other  developmental  milestones.  The  effects  of  recording  certain  adjustments  associated  with  contingent  consideration  related  to  TEMBEXA  have  been
excluded as the Company has made a policy election to account for these amounts when the contingency has been resolved in accordance with Accounting
Standards Codification 450, Contingencies.

The Company continues to provide operational support to Emergent in furtherance of its obligations under both the Asset Purchase Agreement (and related
agreements)  and  the  BARDA  Agreement.  The  BARDA  Agreement  was  novated  to  Emergent  LLC  in  December  2022.  Under  the  Asset  Purchase
Agreement,  the  Company  recognized  approximately  $0.5  million  of  contract  revenue  for  support  provided  for  the  twelve  months  ended  December  31,
2022.

The sale of TEMBEXA constitutes a significant disposition of a business, however, the Company determined the disposition does not represent a strategic
shift, and accordingly, the Company has not accounted for the disposition as a discontinued operation. The Company recorded a $229.7 million net gain on
sale  of  business  in  other  income  (loss)  on  the  Consolidated  Statement  of  Operations  and  Comprehensive  Income  (Loss)  for  the  twelve  months  ended
December 31, 2022.

2022 BARDA Procurement and Development Contract

On  August  26,  2022,  the  Company  entered  into  a  procurement  contract  (the  BARDA  Agreement)  with  the  Biomedical  Advanced  Research  and
Development Authority (BARDA) for the delivery of up to 1.7 million treatment courses of tablet and suspension formulations of TEMBEXA® to the U.S.
government.  The  BARDA  Agreement  consists  of  a  five-year  base  period  of  performance  and  a  total  contract  period  of  performance  (base  period  plus
option exercises) of up to ten years (if necessary). Under the terms of the BARDA Agreement, the base period activities are valued at approximately $127
million, consisting of an initial shipment of treatment courses of TEMBEXA to be procured and shipped to the U.S. Government for an aggregate purchase
price of approximately $115 million, and reimbursement for certain post-marketing activities of approximately $12 million. The options under the BARDA
Agreement are valued at approximately $553 million (if all such options are exercised during the 10-year contract period), which consists of options to
purchase up to an additional 1.381 million treatment courses of TEMBEXA for an aggregate purchase price of approximately $551 million and funding for
certain post-marketing activities of approximately $2 million.

In connection with the sale of the TEMBEXA franchise to Emergent, the BARDA Agreement was novated to Emergent in December 2022. In accordance
with federal regulations, the terms of the novation agreement require that the company

11

guarantee  the  performance  of  all  obligations  transferred  to  Emergent  should  Emergent  not  have  the  ability  to  deliver  on  the  terms  of  the  BARDA
Agreement. In this instance BARDA may request that we perform the obligations in place of Emergent.

TEMBEXA International Supply Agreements

In  June  2022,  the  Company  entered  into  a  Supply  Agreement  (the  Supply  Agreement)  with  a  third-party  outside  of  North  America  (the  Purchaser),
pursuant  to  which  the  Company  was  responsible  for  supplying  to  the  Purchaser,  and  the  Purchaser  was  responsible  for  purchasing  from  the  Company,
TEMBEXA  treatment  courses  for  use  in  a  jurisdiction  outside  of  the  United  States.  Under  the  terms  of  the  Supply  Agreement,  the  Purchaser  paid  the
Company an aggregate purchase price of approximately $9.3 million, in two equal installments in June 2022 and July 2022. The Company recognized $9.3
million of procurement revenue under the Supply Agreement for the twelve months ended December 31, 2022.

Additionally, in June 2022, the Public Health Agency of Canada (PHAC) awarded a Contract (the PHAC Contract) to the Company, pursuant to which
PHAC agreed to purchase up to approximately $25.3 million (CAD $33.0 million) of TEMBEXA treatment courses for use in Canada. Substantially all of
the  procurement  was  delivered  and  accepted  by  PHAC  in  July  2022,  completing  the  performance  obligation  for  those  shipments  and  resulting  in  $22.6
million of procurement revenue for the twelve months ended December 31, 2022. PHAC assigned the PHAC Contract to Emergent in November 2022. The
remaining deliveries of treatment courses were delivered by Emergent and are subject to the royalty terms of the Asset Purchase Agreement applicable to
gross profits outside the United States. The Company recognized approximately $0.4 million of royalty revenue in the twelve months ended December 31,
2022.

Merger Agreement with Oncoceutics

On January 7, 2021, we entered into an agreement to acquire Oncoceutics, a privately-held, clinical-stage biotechnology company developing imipridones,
a novel potential class of compounds. As consideration for the acquisition, we (a) paid an upfront cash payment of approximately $25.0 million, (b) issued
an aggregate of 8,723,769 shares of our common stock, (c) made an additional cash payment of $14.0 million upon the one year anniversary of the closing
of the acquisition, and (d) agreed to make contingent payments up to an aggregate of $360.0 million based on the achievement of certain development,
regulatory and commercialization events, as well as additional tiered royalty payments based upon combined future net sales of ONC201 and ONC206
products  of  15%  up  to  $750  million  in  annual  revenue  and  20%  above  $750  million  in  annual  revenue,  subject  to  certain  reductions,  and  a  contingent
payment in the event we receive any proceeds from the sale of a rare pediatric disease priority review voucher based on the Oncoceutics products. Pursuant
to  the  merger  agreement  we  have  certain  diligence  obligations  with  respect  to  further  development  and  commercialization  of  the  Oncoceutics  product
candidates.

Ohara Pharmaceutical Co.

In 2019, Oncoceutics entered into a license, development and commercialization agreement with Ohara Pharmaceutical Co., Ltd. for ONC201 in Japan. We
are entitled to receive up to $2.5 million in nonrefundable regulatory milestone payments, and to tiered royalties based on the aggregate annual net sales of
all products, as defined in the agreement, in Japan.

China Resources Sanjiu Medical & Pharmaceutical Co., Ltd. (CR Sanjiu)

In December 2020, Oncoceutics entered into a license, development and commercialization agreement for ONC201 with China Resources Sanjiu Medical
& Pharmaceutical Co., Ltd. (CR Sanjiu). Oncoceutics granted CR Sanjiu an exclusive royalty bearing license to develop and commercialize ONC201 in
China,  Hong  Kong,  Macau  and  Taiwan  (CR  Sanjiu  Territory).  We  are  entitled  to  receive  up  to  $5.0  million  in  nonrefundable  regulatory  milestone
payments, and to tiered royalties based on the aggregate annual net sales of all licensed products, as defined in the agreement, in the CR Sanjiu Territory.

Commercial Operations

If ONC201 is approved for H3 K27M-mutant glioma, we plan to commercialize ONC201 in the United States. We anticipate that commercialization would
entail a relatively small commercial infrastructure, which may include a contract sales force, partner sales force, or an internally developed commercial
organization.

Outside of the United States, subject to obtaining necessary marketing approvals, we may seek to commercialize ONC201 ourselves or through distribution
or  other  collaboration  arrangements.  If  we  elect  to  develop  ONC201  for  other  indications,  we  will  plan  to  do  so  selectively  either  on  our  own  or  by
establishing alliances with one or more pharmaceutical company collaborators, depending on, among other things, the applicable indications, the related
development costs, reimbursement complexities and our available resources.

12

Competition

Our industry is highly competitive and subject to rapid and significant technological change. While we believe that our therapeutic experience, scientific
and  commercial  knowledge  provide  us  with  competitive  advantages,  we  will  face  competition  from  large  and  small  pharmaceutical  and  biotechnology
companies, including specialty pharmaceutical and generic drug companies, and other emerging technologies.

We believe that the key competitive factors that will affect the commercial success of ONC201 and our other product candidates are the efficacy, safety and
tolerability  profile  and  the  risk-benefit  trade-off  compared  to  alternative  therapies  or  procedures.  Securing  market  access  and  reimbursement  will  be  an
important  element  of  product  uptake  and  market  penetration.  Our  commercial  opportunity  could  be  negatively  impacted  if  our  competitors  develop  or
market products or other technologies that are more effective, better tolerated, safer, more convenient or have greater market access than ONC201 or any
product  candidate,  or  obtain  regulatory  approval  for  their  products  more  rapidly  than  we  do.  In  addition,  our  ability  to  compete  will  be  affected  by  the
availability of generic products.

ONC201  is  the  most  clinically  advanced  program  in  the  industry  for  potentially  treating  tumors  which  harbor  the  H3  K27M  mutation.  If  approved,
treatment with ONC201 is expected to be targeted to patients whose tumor harbors the H3 K27M mutation. There are currently no commercially available
treatments that target the H3 K27M mutant patient population.

If approved, ONC201 could compete with a number of existing products, new products in development and possible combination therapies used for brain
cancers including generic drugs such as chemotherapy, targeted agents, immunotherapies, and other therapies. Select products that are currently used, or
being developed for use, to treat brain cancers include, but are not limited to:

Systemic therapies approved to treat brain cancer: temozolomide, lomustine, carmustine, everolimus, and bevacizumab;
Tumor-treating fields such as Optune®; and

•
•
• Other  investigational  agents  for  the  treatment  of  brain  cancer:  immunotherapies  (CAR-T,  durvalumab,  VBI-1901,  etc),  viral  therapies

(DCVax-L, etc.), targeted agents (panobinostat, paxalisib, MDNA55), and other therapies.

Changes in the health care system may limit our ability to price ONC201 and our other product candidates at a level that would allow recovery of our
research and development costs and may impede our ability to generate or maintain a profit.

We believe that ONC201 has potential benefits over existing and potential competitive products, and as a result, we believe that our products should be
well  positioned  to  gain  adoption  if  we  obtain  the  required  regulatory  approvals.  However,  even  with  those  benefits,  we  may  not  be  able  to  make
promotional claims that these products are superior to competing products without conducting additional studies, which delivers differentiated data. See
“Risk Factors - Risks Related to Commercialization of Our Product Candidates.”

Our Intellectual Property

We  strive  to  protect  and  enhance  the  proprietary  technologies  we  believe  are  important  to  our  business,  including  by  seeking  and  maintaining  patents
intended to cover our products and compositions, their methods of use and any other inventions that are important to the development of our business. We
also rely on trade secrets to protect aspects of our business that are not amenable to, or that we do not consider appropriate for, patent protection.

Our success will depend significantly on our ability to obtain and maintain patent and other proprietary protection for commercially important technology,
inventions and know-how related to our business, defend and enforce our patents, maintain licenses to our intellectual property owned by third parties,
preserve the confidentiality of our trade secrets and operate without infringing the valid and enforceable patents and proprietary rights of third parties.

Imipridone Patent Portfolio

At February 15, 2023, our worldwide imipridone patent portfolio included:

•

•

416 patents or patent applications related to imipridones that we have acquired rights to through our merger with Oncoceutics, Inc. (owned or in-
licensed by Oncoceutics);
This includes 213 US and foreign issued patents and 65 pending US and foreign applications related to ONC201; and

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•

Patent protection for ONC201's lead indication is expected to extend into 2037 in the U.S., with the potential for 2042 in the U.S. in the event of
full patent term restoration.

Antiviral Patent Portfolio

At February 10, 2023, our worldwide antiviral patent portfolio included:

•

•

•

28 patents or patent applications that we own or have in-licensed from academic institutions, related to antivirals, which represented a decrease[1]
over the number of patents in our patent portfolio at the end of fiscal year 2021;
This includes 17 US and foreign exclusively and jointly owned patents and 11 US and foreign applications related to antivirals. Granted European
patents are counted as one patent and have been validated throughout Europe;
Five  jointly-owned  US  and  foreign  patents  and  seven  jointly-owned  US  patent  applications  related  to  our  agreement  with  UM  regarding  our
proprietary Chemical Library; and

• One US patent, one US patent application, one pending PCT application, and one European patent application exclusively owned by Chimerix

directed to a morphic form of a compound from the Chemical Library.

Patents generally have a term of twenty years from the date they are filed. As our patent portfolio has been built over time, the remaining terms of the
individual  patents  across  our  patent  portfolio  vary.  We  believe  that  our  patents  and  patent  applications  are  important  for  maintaining  the  competitive
differentiation  of  our  portfolio,  enhancing  our  freedom  of  action  to  exclusively  sell  our  products,  upon  appropriate  regulatory  approvals,  in  markets  in
which we choose to participate, and maximizing our return on research and development investments. No single patent is itself essential to the conduct of
our business as a whole.

We  also  seek  to  expand  our  intellectual  property  portfolio  through  licensing  intellectual  property  from  third  parties  as  we  deem  appropriate.  We  have
granted, and will continue to grant to others, licenses under our patents when we consider these arrangements to be in our interest.

Manufacturing

We do not own or operate, and we do not expect to own or operate, facilities for product manufacturing, storage and distribution, or testing. In the past, we
have relied on third-party manufacturers for supply of our product candidates.

We  expect  that  in  the  future  we  will  rely  on  such  manufacturers  for  supply  of  drug  substance  and  drug  product  that  will  be  used  in  clinical  trials  of
ONC201,  our  expanded  access  program  for  ONC201  and  other  clinical  trials  as  well  as  for  commercial  purposes  should  ONC201  be  approved.  When
produced on a commercial scale, we expect that cost-of-goods-sold relating to the imipridone class of assets will generally be in-line with that of other
targeted oncology therapies.

The manufacturing processes for ONC201 drug substance and drug product are relatively straight-forward and generally in-line with other small molecule
pharmaceutical compounds in terms of cost and complexity. The processes are robust and reproducible and do not require dedicated reactors or specialized
equipment.  The  drug  substance  process  uses  common  synthetic  chemistry  and  readily  available  materials,  including  off-the-shelf  and  made-to-order
starting  materials,  and  is  readily  transferable.  The  drug  product  process  uses  common  excipients  and  readily  available  materials,  and  is  also  readily
transferable.

Manufacturers of drug components must meet certain FDA qualifications with respect to manufacturing standards. At present, we have qualified only one
firm as a supplier of drug substance. We continually assess our manufacturing needs and may seek to engage additional qualified vendors as circumstances
dictate.  To  ensure  continuity  in  our  supply  chain,  we  plan  to  establish  supply  arrangements  with  alternative  suppliers  for  certain  portions  of  our  supply
chain, as appropriate.

Manufacturing  is  subject  to  extensive  regulations  that  impose  various  procedural  and  documentation  requirements,  which  govern  record  keeping,
manufacturing processes and controls, personnel, quality control and quality assurance, among others. Our systems and contractors are required to be in
compliance with these regulations, and this is assessed regularly through monitoring of performance and a formal audit program. We have personnel with
extensive  technical,  manufacturing,  analytical  and  quality  experience  and  strong  project  management  discipline  to  oversee  contract  manufacturing  and
testing activities, and to compile manufacturing and quality information for our regulatory submissions.

Government Regulation and Product Approval

Government authorities in the United States, at the federal, state and local level, and government authorities of member states of the EU and other countries
extensively regulate, among other things, the research, development, testing, manufacture, quality control, approval, labeling, packaging, storage, record-
keeping, promotion, advertising, distribution, post-approval monitoring

14

and reporting, marketing and export and import of products such as those we are developing. Any product candidate that we develop must be approved by
the FDA or EMA before it may be legally marketed in the United States or EU and in other countries by the responsible national regulatory agency before
it may be legally marketed.

U.S. Drug Development Process

In  the  United  States,  the  FDA  regulates  drugs  under  the  Federal  Food,  Drug  and  Cosmetic  Act  (FDCA),  and  implementing  regulations.  Drugs  are  also
subject  to  other  federal,  state  and  local  statutes  and  regulations.  The  process  of  obtaining  regulatory  approvals  and  the  subsequent  compliance  with
appropriate federal, state, local and foreign statutes and regulations require the expenditure of substantial time and financial resources. Failure to comply
with the applicable U.S. requirements at any time during the product development process, FDA approval process or after FDA approval, may subject an
applicant to administrative or judicial civil or criminal sanctions. FDA sanctions could include refusal to approve pending applications, withdrawal of an
approval, clinical hold, warning letters, product recalls, product seizures, total or partial suspension of production or distribution, injunctions, fines, refusals
of government contracts, debarment, restitution, disgorgement or civil or criminal penalties. Any agency or judicial enforcement action, whether before or
after the FDA approval process, could have a material adverse effect on us. The process required by the FDA before a drug may be marketed in the United
States generally involves the following:

•

•
•

•
•

•

completion  of  nonclinical  laboratory  tests,  animal  studies  and  formulation  studies  according  to  good  laboratory  practices  (GLP),  or  other
applicable regulations;
submission to the FDA of an application for an IND, which must become effective before human clinical trials may begin;
performance of adequate and well-controlled human clinical trials according to the FDA’s regulations commonly referred to as current good
clinical practices (GCPs), to establish the safety and efficacy of the proposed drug for its intended use;
submission to the FDA of an NDA for a new drug;
satisfactory completion of an FDA inspection of the manufacturing facility or facilities where the drug is produced to assess compliance with
the FDA’s current good manufacturing practice standards (cGMP), to assure that the facilities, methods and controls are adequate to preserve
the drug’s identity, strength, quality and purity;
potential  FDA  inspection  of  the  nonclinical  and  clinical  trial  sites  that  generated  the  data  in  support  of  the  NDA;  and  FDA  review  of  the
NDA.

The lengthy process of seeking required approvals and the continuing need for compliance with applicable statutes and regulations require the expenditure
of substantial resources and approvals are inherently uncertain.

Before  testing  any  compounds  with  potential  therapeutic  value  in  humans,  the  drug  candidate  enters  the  preclinical  testing  stage.  Preclinical  tests,  also
referred  to  as  nonclinical  studies,  include  laboratory  evaluations  of  product  chemistry,  toxicity  and  formulation,  as  well  as  animal  studies  to  assess  the
potential safety and activity of the drug candidate. The conduct of the preclinical tests must comply with federal regulations and requirements including
GLP. The sponsor must submit the results of the preclinical tests, together with manufacturing information, analytical data, any available clinical data or
literature  and  a  proposed  clinical  protocol  to  the  FDA  as  part  of  the  IND.  The  IND  automatically  becomes  effective  30  days  after  receipt  by  the  FDA,
unless the FDA places the clinical trial on a clinical hold within that 30-day time period. In such a case, the IND sponsor and the FDA must resolve any
outstanding concerns before the clinical trial can begin. The FDA may also impose clinical holds on a drug candidate at any time before or during clinical
trials due to safety concerns or non-compliance. Accordingly, we cannot be sure that submission of an IND will result in the FDA allowing clinical trials to
begin, or that, once begun, issues will not arise that suspend or terminate such trial.

Clinical  trials  involve  the  administration  of  the  drug  candidate  to  healthy  subjects  or  affected  patients  under  the  supervision  of  qualified  investigators,
generally physicians not employed by or under the trial sponsor’s control. Clinical trials are conducted under protocols detailing, among other things, the
objectives of the clinical trial, dosing procedures, subject selection and exclusion criteria, and the parameters to be used to monitor subject safety. Each
protocol  must  be  submitted  to  the  FDA  as  part  of  the  IND.  Patients  not  meeting  protocol  inclusion  and  exclusion  criteria  may  be  considered  for  our
expanded access program under the IND. Clinical trials must be conducted in accordance with the FDA’s regulations comprising the good clinical practices
requirements. Further, each clinical trial must be reviewed and approved by an independent institutional review board (IRB), at or servicing each institution
at  which  the  clinical  trial  will  be  conducted.  An  IRB  is  charged  with  protecting  the  welfare  and  rights  of  trial  participants  and  considers  such  items  as
whether  the  risks  to  individuals  participating  in  the  clinical  trials  are  minimized  and  are  reasonable  in  relation  to  anticipated  benefits.  The  IRB  also
approves the form and content of the informed consent that must be signed by each clinical trial subject or his or her legal representative and must monitor
the clinical trial until completed.

15

Human clinical trials are typically conducted in three sequential phases that may overlap or be combined:

•

•

•

Phase  1.      The  drug  is  initially  introduced  into  healthy  human  subjects  and  tested  for  safety,  dosage  tolerance,  absorption,  metabolism,
distribution  and  excretion.  In  the  case  of  some  products  for  severe  or  life-threatening  diseases,  especially  when  the  product  may  be  too
inherently toxic to ethically administer to healthy volunteers, the initial human testing is often conducted in patients.
Phase 2.   The drug is evaluated in a limited patient population to identify possible adverse effects and safety risks, to preliminarily evaluate
the efficacy of the product for specific targeted diseases and to determine dosage tolerance, optimal dosage and dosing schedule.
Phase  3.      Clinical  trials  are  undertaken  to  further  evaluate  dosage,  clinical  efficacy  and  safety  in  an  expanded  patient  population  at
geographically  dispersed  clinical  trial  sites.  These  clinical  trials  are  intended  to  establish  the  overall  risk/benefit  ratio  of  the  product  and
provide an adequate basis for product labeling. Generally, two adequate and well-controlled Phase 3 clinical trials are required by the FDA for
approval of an NDA.

Post-approval clinical trials, sometimes referred to as Phase 4 clinical trials, may be conducted after initial marketing approval. These clinical trials are
used to gain additional experience from the treatment of patients in the intended therapeutic indication.

Annual progress reports detailing the results of the clinical trials must be submitted to the FDA and written IND safety reports must be promptly submitted
to the FDA and the investigators for serious and unexpected adverse events or any finding from tests in laboratory animals that suggests a significant risk
for human subjects. Phase 1, Phase 2 and Phase 3 clinical trials may not be completed successfully within any specified period, if at all. The FDA or the
sponsor or its data safety monitoring board may suspend a clinical trial at any time on various grounds, including a finding that the research subjects or
patients  are  being  exposed  to  an  unacceptable  health  risk.  Similarly,  an  IRB  can  suspend  or  terminate  approval  of  a  clinical  trial  at  its  institution  if  the
clinical trial is not being conducted in accordance with the IRB’s requirements or if the drug has been associated with unexpected serious harm to patients.

Concurrent with clinical trials, companies usually complete additional animal studies and must also develop additional information about the chemistry and
physical  characteristics  of  the  drug  as  well  as  finalize  a  process  for  manufacturing  the  product  in  commercial  quantities  in  accordance  with  cGMP
requirements. The manufacturing process must be capable of consistently producing quality batches of the drug candidate and, among other things, must
develop methods for testing the identity, strength, quality and purity of the final drug. Additionally, appropriate packaging must be selected and tested and
stability studies must be conducted to demonstrate that the drug candidate does not undergo unacceptable deterioration over its shelf life.

U.S. Review and Approval Processes

The results of product development, nonclinical studies and clinical trials, along with descriptions of the manufacturing process, analytical tests conducted
on the chemistry of the drug, proposed labeling and other relevant information are submitted to the FDA as part of an NDA requesting approval to market
the product. The submission of an NDA is subject to the payment of substantial user fees; a waiver of such fees may be obtained under certain limited
circumstances.

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

The FDA reviews all NDAs submitted to determine if they are substantially complete before it accepts them for filing; this initial review period prior to
accepting the NDA for filing is two months in duration. Once the submission is accepted for filing, the FDA begins an in-depth review of the NDA. Under
the goals and policies agreed to by the FDA under the Prescription Drug User Fee Act (PDUFA), the FDA has 10 months from the date of accepting the
NDA for filing in which to complete its initial review of a standard NDA and respond to the applicant, and six months for a priority NDA. The FDA does
not always meet its PDUFA goal dates for standard and priority NDAs. The review process and the PDUFA goal date may be extended if the FDA requests
or  the  NDA  sponsor  otherwise  provides  additional  information  or  clarification  regarding  information  already  provided  in  the  submission  without  prior
agreement reached at a pre-submission meeting.

After the NDA submission is accepted for filing, the FDA reviews the NDA to determine, among other things, whether the proposed product is safe and
effective for its intended use, and whether the product is being manufactured in accordance with

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cGMP to assure and preserve the product’s identity, strength, quality and purity. The FDA may refer applications for novel drug or biological products or
drug or biological products which present difficult questions of safety or efficacy to an advisory committee, typically a panel that includes clinicians and
other experts, for review, evaluation and a recommendation as to whether the application should be approved and under what conditions. The FDA is not
bound  by  the  recommendations  of  an  advisory  committee,  but  it  considers  such  recommendations  carefully  when  making  decisions.  During  the  drug
approval process, the FDA also will determine whether a risk evaluation and mitigation strategy (REMS), is necessary to assure the safe use of the drug. If
the FDA concludes a REMS is needed, the sponsor of the NDA must submit a proposed REMS. The FDA will not approve the NDA without a REMS, if
required.

Before  approving  an  NDA,  the  FDA  will  inspect  the  facilities  at  which  the  product  is  manufactured.  The  FDA  will  not  approve  the  product  unless  it
determines that the manufacturing processes and facilities are in compliance with cGMP requirements and adequate to assure consistent production of the
product within required specifications. Additionally, before approving an NDA, the FDA will typically inspect one or more clinical sites to assure that the
clinical trials were conducted in compliance with IND study requirements. If major issues with trial conduct are identified at a site, data collected from that
site  can  be  determined  to  be  unacceptable  for  supporting  the  application.  If  the  FDA  determines  that  the  application,  manufacturing  process  or
manufacturing facilities are not acceptable it will outline the deficiencies in the submission and often will request additional testing or information.

The NDA review and approval process is lengthy and difficult, and the FDA may refuse to approve an NDA if the applicable regulatory criteria are not
satisfied or may require additional clinical data or other data and information. Even if such data and information is submitted, the FDA may ultimately
decide that the NDA does not satisfy the criteria for approval. Data obtained from clinical trials are not always conclusive and the FDA may interpret data
differently than we interpret the same data. The FDA will issue a complete response letter if the agency decides not to approve the NDA. The complete
response letter usually describes all of the specific deficiencies in the NDA identified by the FDA. The deficiencies identified may be minor, for example,
requiring labeling changes, or major, for example, requiring additional clinical trials. Additionally, the complete response letter may include recommended
actions that the applicant might take to place the application in a condition for approval. If a complete response letter is issued, the applicant may either
resubmit the NDA, addressing all of the deficiencies identified in the letter, or withdraw the application.

If  a  product  receives  regulatory  approval,  the  approval  may  be  significantly  limited  to  specific  diseases  and  dosages  or  the  indications  for  use  may
otherwise be limited, which could restrict the commercial value of the product. Further, the FDA may require that certain contraindications, warnings or
precautions be included in the product labeling. In addition, the FDA may require post marketing clinical trials, sometimes referred to as Phase 4 clinical
trials testing, which involves clinical trials designed to further assess a drug’s safety and effectiveness and may require testing and surveillance programs to
monitor the safety of approved products that have been commercialized.

U.S. Orphan Drug Designation

Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biological product intended to treat a rare disease or condition, which is
generally a disease or condition that affects fewer than 200,000 individuals in the United States, or more than 200,000 individuals in the United States and
for which there is no reasonable expectation that the cost of developing and making a drug or biological product available in the United States for this type
of disease or condition will be recovered from sales of the product. Orphan product designation must be requested before submitting an NDA. After the
FDA  grants  orphan  product  designation,  the  identity  of  the  therapeutic  agent  and  its  potential  orphan  use  are  disclosed  publicly  by  the  FDA.  Orphan
product designation does not convey any advantage in or shorten the duration of the regulatory review and approval process.

If a product that has orphan designation subsequently receives the first FDA approval for the disease or condition 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 to market the same drug or biological
product  for  the  same  indication  for  seven  years,  except  in  limited  circumstances,  such  as  a  showing  of  clinical  superiority  to  the  product  with  orphan
exclusivity.  Competitors,  however,  may  receive  approval  of  different  products  for  the  indication  for  which  the  orphan  product  has  exclusivity  or  obtain
approval for the same product but for a different indication for which the orphan product has exclusivity. Orphan product exclusivity also could block the
approval of a product for seven years if a competitor obtains approval of the same drug or biological product as defined by the FDA or if a drug candidate
is determined to be contained within the competitor’s product for the same indication or disease. If a drug or biological product designated as an orphan
product receives marketing approval for an indication broader than what is designated, it may not be entitled to orphan product exclusivity.

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Expedited Development and Review Programs

The  FDA  has  a  number  of  programs  that  are  intended  to  expedite  or  facilitate  the  process  for  reviewing  new  drugs  and  biological  products  for  serious
conditions  that  meet  certain  criteria.  Specifically,  new  drugs  and  biological  products  are  eligible  for  Fast  Track,  Breakthrough  Therapy,  and/or  Priority
Review 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.

Breakthrough Therapy designation is for a drug that is intended to treat a serious condition and preliminary clinical evidence indicates that the drug may
demonstrate substantial improvement on a clinically significant endpoint(s) over available therapies.

Unique to Fast Track and Breakthrough Therapy products, the FDA may consider for review sections of the NDA on a rolling basis before the complete
application is submitted, if the sponsor provides a schedule for the submission of the sections of the NDA, the FDA agrees to accept sections of the NDA
and determines that the schedule is acceptable, and the sponsor pays any required user fees upon submission of the first section of the NDA.

Any product submitted to the FDA for marketing approval, including Fast Track and Breakthrough Therapy programs, may also be eligible for other types
of  FDA  programs  intended  to  expedite  development  and  review,  such  as  priority  review  and  accelerated  approval.  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 trials 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 trials to establish
safety and efficacy for the approved indication. In addition, the FDA currently requires as a condition for accelerated approval pre-review of promotional
materials, which could adversely impact the timing of the commercial launch of the product. Fast Track, Breakthrough, and Priority Review designations
and accelerated approval do not change the standards for approval but may expedite the development or approval process.

Post-Approval Requirements

Any  drug  products  for  which  we  or  our  strategic  alliance  partners  receive  FDA  approvals  are  subject  to  continuing  regulation  by  the  FDA,  including,
among other things, record-keeping requirements, reporting of adverse experiences with the product, providing the FDA with updated safety and efficacy
information,  product  sampling  and  distribution  requirements,  complying  with  certain  electronic  records  and  signature  requirements  and  complying  with
FDA  promotion  and  advertising  requirements.  These  promotion  and  advertising  agreements  include,  among  others,  standards  for  direct-to-consumer
advertising, promoting drugs for uses or in patient populations that are not described in the drug’s approved labeling (known as “off-label use”), industry-
sponsored  scientific  and  educational  activities,  and  promotional  activities  involving  the  internet.  Failure  to  comply  with  FDA  requirements  can  have
negative consequences, including adverse publicity, enforcement letters from the FDA, mandated corrective advertising or communications with doctors,
and  civil  or  criminal  penalties.  Although  physicians  may  prescribe  legally  available  drugs  for  off-label  uses,  manufacturers  may  not  market  or  promote
such off-label uses.

We  will  rely,  and  expect  to  continue  to  rely,  on  third  parties  for  the  production  of  clinical  and  commercial  quantities  of  any  products  that  we  may
commercialize.  Our  strategic  alliance  partners  may  also  utilize  third  parties  for  some  or  all  of  a  product  we  are  developing  with  such  strategic  alliance
partner. Manufacturers of our products are required to comply with applicable FDA manufacturing requirements contained in the FDA’s cGMP regulations.
cGMP  regulations  require  among  other  things,  quality  control  and  quality  assurance  as  well  as  the  corresponding  maintenance  of  records  and
documentation.  Drug  manufacturers  and  other  entities  involved  in  the  manufacture  and  distribution  of  approved  drugs  are  required  to  register  their
establishments with the FDA and certain state agencies, and are subject to periodic unannounced inspections by the FDA and certain state agencies for
compliance with cGMP and other laws. Accordingly, manufacturers must continue to expend time, money, and effort in the area of production and quality
control to maintain cGMP compliance. Discovery of problems with a product after approval may result in restrictions on a product, manufacturer, or holder
of an approved NDA, including withdrawal of the product from the market. In addition, changes to the manufacturing process generally require prior FDA
approval before being implemented and other types of changes to the approved product, such as adding new indications and additional labeling claims, are
also subject to further FDA review and approval.

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The FDA also may require post-marketing testing, known as Phase 4 testing, risk minimization action plans and surveillance to monitor the effects of an
approved product or place conditions on an approval that could restrict the distribution or use of the product.

U.S. Patent Term Restoration and Marketing Exclusivity

Depending  upon  the  timing,  duration  and  specifics  of  the  FDA  approval  of  the  use  of  our  drug  candidates,  some  of  our  United  States  patents  may  be
eligible for limited patent term extension under the Drug Price Competition and Patent Term Restoration Act of 1984, commonly referred to as the Hatch-
Waxman Amendments. The Hatch-Waxman Amendments permit a patent restoration term of up to five years as compensation for patent term lost during
product development and the FDA regulatory review process. However, patent term restoration cannot extend the remaining term of a patent beyond a total
of 14 years from the product’s approval date. The patent term restoration period is generally one-half the time between the effective date of an IND and the
submission date of an NDA, plus the time between the submission date of an NDA and the approval of that application. Only one patent applicable to an
approved drug is eligible for the extension and the application for the extension must be submitted prior to the expiration of the patent. The United States
Patent and Trademark Office, in consultation with the FDA, reviews and approves the application for any patent term extension or restoration. In the future,
we  may  apply  for  restoration  of  patent  term  for  one  of  our  currently  owned  or  licensed  patents  to  add  patent  life  beyond  its  current  expiration  date,
depending on the expected length of the clinical trials and other factors involved in the filing of the relevant NDA.

Market  exclusivity  provisions  under  the  FDCA  can  also  delay  the  submission  or  the  approval  of  certain  applications  of  other  companies  seeking  to
reference  another  company’s  NDA.  The  FDCA  provides  a  five-year  period  of  non-patent  marketing  exclusivity  within  the  United  States  to  the  first
applicant to obtain approval of an NDA for a new chemical entity. A drug is a new chemical entity if the FDA has not previously approved any other new
drug containing the same active moiety, which is the molecule or ion responsible for the action of the drug substance. During the exclusivity period, the
FDA may not accept for review an abbreviated new drug application (ANDA), or a 505(b)(2) NDA submitted by another company for another version of
such  drug  where  the  applicant  does  not  own  or  have  a  legal  right  of  reference  to  all  the  data  required  for  approval.  However,  an  application  may  be
submitted after four years if it contains a certification of patent invalidity or non-infringement to one of the patents listed with the FDA by the innovator
NDA holder. The FDCA also provides three years of marketing exclusivity for an NDA, or supplement to an existing NDA if new clinical investigations,
other  than  bioavailability  studies,  that  were  conducted  or  sponsored  by  the  applicant  are  deemed  by  the  FDA  to  be  essential  to  the  approval  of  the
application, for example new indications, dosages or strengths of an existing drug. This three-year exclusivity covers only the conditions associated with
the new clinical investigations and does not prohibit the FDA from approving ANDAs for drugs containing the original active agent. Five-year and three-
year exclusivity will not delay the submission or approval of a full NDA. However, an applicant submitting a full NDA would be required to conduct or
obtain a right of reference to all of the preclinical studies and adequate and well-controlled clinical trials necessary to demonstrate safety and effectiveness.
Pediatric  exclusivity  is  another  type  of  regulatory  market  exclusivity  in  the  United  States.  Pediatric  exclusivity,  if  granted,  adds  six  months  to  existing
exclusivity periods and patent terms. This six-month exclusivity, which runs from the end of other exclusivity protection or patent term, may be granted
based on the voluntary completion of a pediatric trial in accordance with an FDA-issued “Written Request” for such a trial.

U.S. Health Care Laws

Our  operations  may  be  subject  to  federal  and  state  health  care  laws  and  regulations  including,  without  limitation:  anti-kickback  statutes,  false  claims
statutes, patient data privacy and security laws, and health care professional payment transparency laws and regulations, many of which may become more
applicable if our product candidates are approved and we begin commercialization. If our operations are found to be in violation of any of these laws or
regulations, we may be subject to penalties, including significant administrative, civil and criminal penalties, damages, fines, disgorgement, imprisonment,
exclusion from participation in federal healthcare programs, and additional reporting obligations and oversight if we become subject to a corporate integrity
agreement  or  other  agreement  to  resolve  allegations  of  non-compliance  with  these  laws,  as  well  as  contractual  damages,  reputational  harm,  diminished
profits and future earnings, and the curtailment or restructuring of our operations.

Reimbursement / Health Reform

Sales of pharmaceutical products depend in significant part on the availability of third-party reimbursement. Third-party payers include government health
programs  such  as  Medicare  and  Medicaid,  managed  care  providers,  private  health  insurers  and  other  organizations.  These  third-party  payers  are
increasingly  challenging  the  price  and  examining  the  cost-effectiveness  of  medical  products  and  services,  including  prescription  drugs.  In  addition,
significant uncertainty exists as to the reimbursement status of

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newly approved prescription drugs and other healthcare products. We may need to conduct expensive pharmacoeconomic studies in order to demonstrate
the cost-effectiveness of any of our products that is successfully developed and approved. Our product candidates may not be considered cost-effective. It is
time consuming and expensive to seek reimbursement from third-party payers. Reimbursement may not be available or sufficient to allow the sale of any of
our products that is successfully developed and approved on a competitive and profitable basis.

There have been, and we expect that there will continue to be a number of federal and state proposals and enacted legislation to implement governmental
pricing controls and limit the growth of healthcare costs, including the cost of prescription drugs.

For  example,  the  Patient  Protection  and  Affordable  Care  Act,  as  amended  by  the  Health  Care  and  Education  Reconciliation  Act  of  2010  (collectively,
ACA), has had a significant impact on the health care industry. The ACA was enacted in an effort to expand coverage for the uninsured while at the same
time  containing  overall  healthcare  costs.  Among  other  things,  the  ACA  expanded  and  increased  industry  rebates  for  drugs  covered  under  Medicaid
programs  and  made  changes  to  the  coverage  requirements  under  the  Medicare  Part  D  program.  However,  there  have  been  executive,  judicial  and
Congressional  challenges  to  certain  aspects  of  the  ACA.  For  example,  on  June  17,  2021  the  U.S.  Supreme  Court  dismissed  a  challenge  on  procedural
grounds that argued the ACA is unconstitutional in its entirety because the “individual mandate” was repealed by Congress. The ACA may be subject to
additional  judicial  or  Congressional  challenges  in  the  future.  It  is  unclear  how  such  challenges  and  the  healthcare  reform  measures  of  the  Biden
administration will impact ACA.

There  has  also  been  increasing  legislative  and  enforcement  interest  in  the  United  States  with  respect  to  drug  pricing  practices,  including  several  recent
Congressional inquiries and proposed and enacted federal and state legislation designed to, among other things, increase drug pricing transparency, reduce
the  cost  of  drugs  under  Medicare,  review  relationships  between  pricing  and  manufacturer  patient  assistance  programs,  and  reform  government  program
drug  reimbursement  methodologies.  At  the  federal  level,  for  example,  in  July  2021,  the  Biden  administration  released  an  executive  order,  “Promoting
Competition in the American Economy,” with multiple provisions aimed at prescription drugs. In response to Biden’s executive order, on September 9,
2021,  HHS  released  a  Comprehensive  Plan  for  Addressing  High  Drug  Prices  that  outlines  principles  for  drug  pricing  reform  and  sets  out  a  variety  of
potential legislative policies that Congress could pursue to advance these principles. Additionally, the Inflation Reduction Act of 2022 has recently been
enacted in an effort to control drug pricing for drugs that are covered by Medicare. At the state level, legislatures have increasingly passed legislation and
implemented  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,  and,  in  some  cases,  designed  to  encourage
importation from other countries and bulk purchasing. Such reform efforts are likely to continue the pressure on pharmaceutical pricing, especially under
the Medicare program, and may also increase our regulatory burdens and operating costs.

In some foreign countries, the proposed pricing for a drug 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
respective 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 products for which we receive marketing approval. Historically, the
price structures for products launched in the EU do not follow those of the United States and tend to be significantly lower.

Europe / Rest of World Government Regulation

In  addition  to  regulations  in  the  United  States,  we  and  our  strategic  alliance  partners  will  be  subject  to  a  variety  of  regulations  in  other  jurisdictions
governing, among other things, clinical trials and any commercial sales and distribution of our products.

Whether or not we or our collaborators obtain FDA approval for a product, we must obtain the requisite approvals from regulatory authorities in foreign
countries prior to the commencement of clinical trials or marketing of the product in those countries. Certain countries outside of the United States have a
similar process that requires the submission of a clinical trial application prior to the commencement of human clinical trials. In the EU, for example, a
clinical trial application (CTA), must be submitted.

The requirements and process governing the conduct of clinical trials, product licensing, pricing and reimbursement vary from country to country. In all
cases, the clinical trials are conducted in accordance with GCP and the applicable regulatory requirements and the ethical principles that have their origin in
the Declaration of Helsinki.

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To  obtain  regulatory  approval  of  an  investigational  drug  or  biological  product  under  EU  regulatory  systems,  we  or  our  strategic  alliance  partners  must
submit a marketing authorization application. The application used to file the NDA or a Biologics License Application in the United States is similar to the
application dossier (eCTD) required in the EU.

For other countries outside of the EU, such as countries in Eastern Europe, Latin America or Asia, the requirements governing the conduct of clinical trials,
product licensing, pricing and reimbursement vary from country to country. In all cases, again, the clinical trials are conducted in accordance with GCP and
the applicable regulatory requirements and the ethical principles that have their origin in the Declaration of Helsinki.

If we or our strategic alliance partners fail to comply with applicable foreign regulatory requirements, we may be subject to, among other things, fines,
suspension or withdrawal of regulatory approvals, product recalls, seizure of products, operating restrictions and criminal prosecution.

EU Review and Approval Process

In  the  EU,  there  are  two  main  routes  for  authorizing  the  marketing  of  medicines,  a  centralized  route  and  a  national  route.  The  centralized  procedure
is compulsory for certain types of medicinal products which are produced by biotechnology processes, advanced therapy medicinal products and for those
which are designated as orphan medicinal products. Besides the products falling under the mandatory scope, the centralized procedure is also optional for
medicinal products that constitute a significant therapeutic, scientific or technical innovation i.e. new active substances or other medicinal products that
constitute a significant therapeutic, scientific or technical innovation, that contain an active substance not authorized in the European Union before May 20,
2004 or for which a centralized procedure would be in the interest of patients.

Under  the  centralized  authorization  procedure,  pharmaceutical  companies  submit  a  single  marketing-authorization  application  to  the  EMA.  EMA’s
Committee  for  Medicinal  Products  for  Human  Use  (CHMP)  carries  out  a  scientific  assessment  of  the  application  and  makes  a  recommendation  to  the
European Commission whether the medicine should be marketed or not. If authorization is granted by the European Commission, the centralized marketing
authorization is valid in all EU Member States as well as in the European Economic Area (EEA) countries Iceland, Liechtenstein and Norway.

Additionally, medicines that belong to at least one of the below categories may be granted a conditional market authorization (CMA).

A CMA may be granted if: (1) the CHMP finds that the benefit-risk balance of the product is positive, (2) it is likely that the applicant will be able to
provide  comprehensive  data,  (3)  the  unmet  medical  needs  will  be  fulfilled,  and  (4)  the  benefit  to  public  health  of  the  medicinal  product’s  immediate
availability on the market outweighs the risks due to need for further data.

CMAs are valid for one year and can be renewed annually. The CMA holder will be required to complete specific obligations (to complete ongoing or new
studies,  and  in  some  cases  additional  activities)  with  a  view  to  providing  comprehensive  data  confirming  that  the  benefit-risk  balance  is  positive.  Once
comprehensive data on the product have been obtained, the CMA may be converted into a full marketing authorization (not subject to specific obligations).
Initially, this is valid for five years, but can be renewed for unlimited validity.

Orphan Designation in the EU

In order to qualify for Orphan Designation, a medicine must meet the following criteria:

•
•

•

it must be intended for the treatment, prevention or diagnosis of a disease that is life-threatening or chronically debilitating;
the prevalence of the condition in the EU must not be more than five in 10,000 or it must be unlikely that marketing of the medicine would
generate sufficient returns to justify the investment needed for its development; and
no satisfactory method of diagnosis, prevention or treatment of the condition concerned can be authorized, or, if such a method exists, the
medicine must be of significant benefit to those affected by the condition.

EMA  is  responsible  for  reviewing  applications  from  sponsors  for  orphan  designation.  The  EMA’s  Committee  for  Orphan  Medicinal  Products  (COMP),
through its network of experts, examines applications for Orphan Designation and issues an opinion to EMA. The evaluation process takes approximately
of  90  days  from  validation.  Once  EMA  receives  COMP’s  opinion,  EMA  sends  it  to  the  European  Commission,  which  is  responsible  for  granting  the
Orphan Designation.

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At the time a sponsor of a marketing application files for marketing authorization for a medicine that has received Orphan Designation, the sponsor must
also submit a report on the maintenance of the Orphan Designation in parallel. EMA uses this report to determine whether the medicine can maintain its
status  as  an  orphan  medicine  and  benefit  from  the  extended  market  exclusivity  applicable  to  orphan  products.  Market  exclusivity  is  linked  to  the
maintenance of the Orphan Designation when the medicine receives a marketing authorization for the indication concerned.

If it is determined that a medicine still meets the criteria for Orphan Designation at the time of marketing approval, that medicine may benefit from a period
of ten years market exclusivity in the EU. This incentive is intended to protect orphan medicines from market competition with similar medicines with
similar indications once they are approved, and fundamentally to encourage the development of medicines for rare diseases.

The applicant is obliged to submit an annual report to the EMA every year after their medicine has been granted orphan designation. The annual report
needs  to  provide  information  on  the  status  of  the  development  of  the  medicine,  such  as  a  review  of  ongoing  clinical  studies,  a  description  of  the
investigation plan for the coming year and any anticipated or current problems in the process, difficulties in testing and potential changes that may have an
impact on the medicine’s orphan designation.

The  European  Commission  is  responsible  for  granting  market  exclusivity  for  orphan  medicines.  Market  exclusivity  is  linked  to  each  specific  Orphan
Designation for which a marketing authorization has been granted.

The period of market exclusivity is extended by two years for medicines that also have complied with an agreed pediatric investigation plan (PIP). Each
orphan designation for a product linked to a separate orphan condition is eligible for a two-year extension if this is accounted for in the PIP. The extension
is granted by the European Commission based on the positive compliance check from the Pediatric Committee and opinion from the CHMP.

Environmental, Health and Safety Regulations

We  are  subject  to  various  environmental,  health  and  safety  regulations,  including  those  governing  laboratory  procedures  and  the  handling,  use,  storage,
treatment and disposal of hazardous substances. From time to time, and in the future, our operations may involve the use of hazardous materials.

Employees and Human Capital Resources

As  of  December  31,  2022,  we  had  89  full-time  employees,  which  is  prior  to  the  effective  date  of  the  previously  announced  reduction  in  force  of
approximately 25%. Of these employees, 70 employees are engaged in research and development activities and 19 employees are engaged in finance, legal,
human resources, facilities and general management. We have no collective bargaining agreements with our employees and we have not experienced any
work stoppages. We consider our relations with our employees to be good.

We continually evaluate our business needs and opportunities and balance in house expertise and capacity with external expertise and capacity. Currently,
we rely on third-party contract manufacturers.

Our  Culture.  The  success  of  our  human  capital  management  investments  is  evidenced  by  our  low  employee  turnover,  a  number  which  is  periodically
reviewed by our Board of Directors as part of their oversight of our human capital strategy.

Employee Engagement, Talent Development & Benefits. We believe that our future success largely depends upon our continued ability to attract and retain
highly  skilled  employees.  We  provide  our  employees  with  competitive  salaries  and  bonuses,  opportunities  for  equity  ownership,  development  programs
that enable continued learning and growth and a robust employment package that promotes well-being across all aspects of their lives, including health
care,  flexible  working  arrangements,  including  work-from-home  arrangements,  retirement  planning  and  paid  time  off.  As  part  of  our  promotion  and
retention efforts, we also invest in ongoing leadership development through programs as well as offer tuition reimbursement.

Diversity & Inclusion. Pursuing diversity in all forms, because diversity makes us better, is one of our Corporate Values. Much of our success is rooted in
the diversity of our teams and our commitment to inclusion. We value diversity at all levels and continue to focus on extending our diversity and inclusion
initiatives  across  our  entire  workforce.  We  believe  that  our  business  benefits  from  the  different  perspectives  a  diverse  workforce  brings,  and  we  pride
ourselves on having a strong, inclusive and positive culture based on our shared mission and values.

22

Corporate Information

We were incorporated in the State of Delaware in April 2000. Our corporate headquarters are located at 2505 Meridian Parkway, Suite 100, Durham, North
Carolina 27713 in a facility we lease encompassing approximately 21,325 square feet of office space. The leases for this facility expire in July 2026. We
separately lease laboratory space in Durham, North Carolina, encompassing a total of approximately 7,925 square feet. The lease for this laboratory space
in Durham expires in July 2026.

Our corporate website address is www.chimerix.com. Our filings with the Securities and Exchange Commission are available free of charge through our
website  as  soon  as  reasonably  practicable  after  being  electronically  filed  with  or  furnished  to  the  SEC.  The  information  contained  on,  or  that  can  be
accessed  through,  our  website  is  not  part  of  this  Annual  Report,  and  the  inclusion  of  our  website  address  in  this  Annual  Report  is  an  inactive  textual
reference only.

23

ITEM 1A.        RISK FACTORS

Except  for  the  historical  information  contained  herein  or  incorporated  by  reference,  this  Annual  Report  and  the  information  incorporated  by  reference
contains  forward-looking  statements  that  involve  risks  and  uncertainties.  These  statements  include  projections  about  our  research,  development  and
commercialization  efforts,  our  accounting  and  finances,  plans  and  objectives  for  the  future,  future  operating  and  economic  performance  and  other
statements regarding future performance. These statements are not guarantees of future performance or events. Our actual results may differ materially
from those discussed here. Factors that could cause or contribute to differences in our actual results include those discussed in the following section, as
well  as  those  discussed  in  Part  II,  Item  7  entitled  “Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations”  and
elsewhere throughout this Annual Report and in any other documents incorporated by reference into this Annual Report. You should consider carefully the
following risk factors, together with all of the other information included or incorporated in this Annual Report. Each of these risk factors, either alone or
taken together, could adversely affect our business, operating results and financial condition, as well as adversely affect the value of an investment in our
common stock. There may be additional risks that we do not presently know of or that we currently believe are immaterial which could also impair our
business and financial position.

An investment in shares of our common stock involves a high degree of risk. You should carefully consider the following information about these risks,
together with the other information appearing elsewhere in this Annual Report, before deciding to invest in our common stock. The occurrence of any of the
following  risks  could  have  a  material  adverse  effect  on  our  business,  financial  condition,  results  of  operations  and  future  growth  prospects.  In  these
circumstances, the market price of our common stock could decline, and you may lose all or part of your investment.

Risks Related to Our Financial Condition and Need For Additional Capital

Except for the third quarter of 2022, we have incurred significant losses since our inception. We anticipate that we will continue to incur significant
losses for the foreseeable future.

We  are  a  biopharmaceutical  company  focused  primarily  on  developing  ONC201  for  the  treatment  of  H3  K27M-mutant  glioma  as  we  also  evaluate
programs to advance from our earlier stage pipeline. We have incurred significant net losses in each year since our inception prior to 2022, including a net
loss of $173.2 million and $43.5 million for the twelve months ended December 31, 2021 and 2020, respectively. Our profitability for the twelve months
ended December 31, 2022 was due primarily to a non-recurring event, the closing of our Asset Sale with Emergent. As of December 31, 2022, we had an
accumulated deficit of approximately $713.4 million.

To date, with the exception of the Asset Sale, we have financed our operations primarily through the sale of equity securities and, to a lesser extent, through
government  funding,  licensing  fees,  the  sales  of  TEMBEXA  product  and  debt.  We  have  devoted  most  of  our  financial  resources  to  research  and
development,  including  our  preclinical  development  activities  and  clinical  trials.  We  may  continue  to  incur  losses  and  negative  cash  flows  for  the
foreseeable future. The size of any loss will depend, in part, on the rate of future expenditures and our ability to generate revenues. In particular, we expect
to incur substantial expenses as we seek to:

•

continue development and manufacturing activities related to imipridones, including ONC201 for the treatment of H3 K27M-mutant glioma,
and other potential indications;
obtain regulatory approvals for ONC201 and other imipridones;
scale-up manufacturing capabilities for ONC201 and other imipridones;
identify and in-license additional product candidates to expand our research and development pipeline;

•
•
•
• maintain, expand and protect our intellectual property portfolio; and
•

continue our internal research and development efforts and seek to discover additional product candidates.

To  become  and  remain  profitable,  we  must  succeed  in  developing  and  eventually  commercializing  products  with  significant  market  potential.  This  will
require us to be successful in a range of challenging activities, including acquiring or discovering product candidates, completing preclinical testing and
clinical  trials  of  our  product  candidates,  obtaining  regulatory  approval  for  these  product  candidates,  and  manufacturing,  marketing  and  selling  those
products for which we may obtain regulatory approval. We are only in the preliminary stages of some of these activities.

We obtained regulatory approval for and initially commercialized TEMBEXA, however, none of our other product candidates have been commercialized.
We  may  not  succeed  in  developing  additional  product  candidates  or  commercializing  any  product  candidate.  If  we  do  not  successfully  develop  or
commercialize  any  product  candidate,  or  if  revenues  from  any  products  that  do  receive  regulatory  approvals  are  insufficient,  we  will  not  achieve
profitability and our business may fail. In addition to these risks in the United States, assuming regulatory approval in other geographies, our revenues are
also dependent upon the size of

24

markets outside of the United States, as well as our ability to obtain market approval and achieve commercial success outside of the United States.

Although  we  achieved  profitability  in  2022  as  a  result  of  the  closing  of  our  Asset  Sale  with  Emergent,  we  may  not  be  able  to  sustain  or  increase
profitability on a quarterly or annual basis. Our failure to become and remain profitable would depress the value of our company and could impair our
ability to raise capital, expand our business, diversify our product offerings or continue our operations. A decline in the value of our company could cause
you to lose all or part of your investment.

Our  ability  to  generate  future  revenues  from  product  sales  is  uncertain  and  depends  upon  our  ability  to  successfully  develop,  obtain  regulatory
approval for, and commercialize product candidates, and even if we generate future revenues, they may not be sufficient to lead to profitability.

Our ability to generate revenue and achieve profitability depends on our ability, alone or with collaborators, to successfully complete the development of,
obtain the necessary regulatory approvals for and commercialize product candidates. We may not generate revenues from product sales for the foreseeable
future. Our ability to generate future revenues from product sales depends heavily on our success in:

•

•
•
•

obtaining favorable results for and advancing development of imipridones, including ONC201 for the treatment of H3 K27M-mutant glioma,
and other potential indications;
obtaining United States regulatory approval for ONC201 and other pipeline assets;
obtaining foreign regulatory approval(s) for ONC201 and other pipeline assets;
generating, licensing or otherwise acquiring a pipeline of product candidates which progress to clinical development, regulatory approval, and
commercialization.

Conducting preclinical testing and clinical trials is a time-consuming, expensive and uncertain process that takes years to activate, enroll, and complete, and
we may never successfully enroll a sufficient number of patients or generate the necessary data required to obtain regulatory approval and achieve product
sales. Our anticipated development costs would likely increase if we do not obtain favorable results or if development of any product candidate is delayed.
In particular, we would likely incur higher costs than we currently anticipate if development of any product candidate is delayed because we are required by
the FDA or foreign regulatory authorities to perform studies or trials in addition to those that we currently anticipate, or we decide to conduct additional
studies or trials for strategic reasons.

Because of the numerous risks and uncertainties associated with pharmaceutical product development, we are unable to predict with certainty the timing or
amount of any increase in our anticipated development costs that will result should any additional trials be necessary.

Further, any product candidate if approved, may not achieve commercial success. Our commercial revenues, if any, will be derived from sales of products
that may not be commercially available for a number of years, if at all. For any approved product candidate, we anticipate incurring significant costs in
connection  with  commercialization.  As  a  result,  we  cannot  assure  you  that  we  will  be  able  to  generate  revenues  from  sales  of  any  approved  product
candidate, or that we will achieve or maintain profitability even if we do generate sales.

If we fail to obtain additional financing, we could be forced to delay, reduce or eliminate our product development programs, seek corporate partners
for  the  development  of  our  product  development  programs  or  relinquish  or  license  on  unfavorable  terms,  our  rights  to  technologies  or  product
candidates.

Developing pharmaceutical products, including conducting preclinical studies and clinical trials, is a time-consuming, expensive and uncertain process that
takes years to complete. We believe that our existing capital available to fund operations will enable us to fund our current operating expenses and capital
requirements  for  at  least  the  next  twelve  months.  Changing  circumstances  beyond  our  control  may  cause  us  to  consume  capital  more  rapidly  than  we
currently anticipate, and our clinical trials may encounter technical, enrollment or other difficulties that could increase our development costs more than we
expected, or because the FDA or foreign regulatory authorities require us to perform studies or trials in addition to those that we currently anticipate.

In  January  2021,  we  acquired  Oncoceutics,  Inc.  (Oncoceutics),  a  privately-held,  clinical-stage  biotechnology  company  developing  imipridones,  a  novel
potential  class  of  compounds.  Oncoceutics’  lead  product  candidate,  ONC201,  is  currently  being  evaluated  in  multiple  clinical  studies  including  in  the
recently launched Phase 3 ACTION study, a registrational study for H3 K27M-mutant glioma.

25

We are also pursuing additional external opportunities to build our pipeline of product candidates, and we may need to raise additional funds if we identify
additional  product  candidates,  which  we  may  obtain  through  one  or  more  equity  offerings,  debt  financings,  government  or  other  third-party  funding,
strategic alliances and licensing or collaboration arrangements.

Securing  additional  financing  may  divert  our  management  from  our  day-to-day  activities,  which  may  adversely  affect  our  ability  to  develop  and
commercialize  our  most  advanced  clinical  compounds,  or  any  other  product  candidate.  In  addition,  we  cannot  guarantee  that  future  financing  will  be
available in sufficient amounts or on terms acceptable to us, if at all. If we are unable to raise additional capital when required or on acceptable terms, we
may be required to:

•
•

•

significantly delay, scale back or discontinue the development or commercialization of ONC201, or any other product candidate;
seek corporate partners for ONC201, or any other product candidate at an earlier stage than otherwise would be desirable or on terms that are
less favorable than might otherwise be available; or
relinquish  or  license  on  unfavorable  terms,  our  rights  to  technologies  or  product  candidates  that  we  otherwise  would  seek  to  develop  or
commercialize ourselves.

If  we  are  unable  to  raise  additional  capital  in  sufficient  amounts  or  on  terms  acceptable  to  us,  we  will  be  prevented  from  pursuing  development  and
commercialization  efforts,  which  will  have  a  material  adverse  effect  on  our  business,  operating  results  and  prospects  and  on  our  ability  to  develop  our
product candidates.

If we draw down on our credit facility with Silicon Valley Bank, the terms of our loan and security agreement place restrictions on our operating and
financial flexibility, and failure to comply with covenants or to satisfy certain conditions may result in acceleration of our repayment obligations and
foreclosure  on  our  pledged  assets,  which  could  significantly  harm  our  liquidity,  financial  condition,  operating  results,  business  and  prospects  and
cause the price of our securities to decline.

Our Loan and Security Agreement (the Loan Agreement) with Silicon Valley Bank, effective January 31, 2022, requires us to comply with certain financial
covenants, including requiring that we maintain specified liquidity and cash levels at certain times. The Loan Agreement also requires us to comply with a
number  of  other  covenants  (affirmative  and  negative),  including  restrictive  covenants  that  limit  our  ability  to,  among  other  things,  incur  additional
indebtedness;  merge  or  consolidate  with  or  into  any  other  organization  or  otherwise  suffer  a  change  in  control;  acquire,  own  or  make  investments;
repurchase or redeem any class of stock or other equity interest; declare or pay any cash dividend or make a cash distribution on any class of stock or other
equity interest; and transfer a material portion of our assets, in each case subject to exceptions. Our obligations under the Loan Agreement are secured by a
first priority perfected security interest in substantially all of our assets other than our intellectual property, subject to certain exceptions.

In  addition  to  other  specified  events  of  default,  and  subject  to  limited  exceptions,  Silicon  Valley  Bank  could  declare  an  event  of  default  upon  our  non-
compliance  with  certain  covenants  or  the  occurrence  of  certain  events  that  it  may  determine,  in  its  sole  discretion,  to  have  a  material  adverse  effect,
including: a material adverse change in, or a material adverse effect on our business, property, assets or operations, taken as a whole; a material impairment
of  our  ability  to  perform  any  of  our  obligations  under  the  Loan  Agreement;  a  material  adverse  effect  upon  the  collateral  for  the  loan  or  its  value;  or  a
material impairment of the enforceability or priority of the liens upon the collateral for the loan or the legality, validity, binding effect or enforceability of
the Loan Agreement or related agreements.

If we default under the credit facility, Silicon Valley Bank may accelerate all of our repayment obligations, which may require us to seek additional or
alternate financing and/or modify our operational plans. We cannot guarantee that we will be able to comply with all of the covenants contained in the Loan
Agreement in the future, or secure waivers if or when required. If we are unable to comply with or obtain a waiver of any noncompliance under the Loan
Agreement,  Silicon  Valley  Bank  could  declare  an  event  of  default  or  require  us  to  further  renegotiate  the  Loan  Agreement  on  terms  that  may  be
significantly less favorable to us, or we may be required to seek additional or alternative financing. If we were to seek additional or alternative financing,
any such financing may not be available to us on commercially reasonable terms or at all. If we are unable to access funds to meet those obligations or to
renegotiate our agreement, Silicon Valley Bank could foreclose on our pledged assets and we would have to immediately cease operations. In addition,
during the continuance of an event of default, the then-applicable interest rate on the then-outstanding principal balance is subject to increase. Upon an
event of default, Silicon Valley Bank could also require us to repay the loan immediately, together with a prepayment penalty, and other fees. If we were to
renegotiate the agreement under such circumstances, the terms may be significantly less favorable to us. If we were liquidated, Silicon Valley Bank’s right
to repayment would be senior to the rights of our stockholders to receive any proceeds from the liquidation. Any declaration by Silicon Valley Bank of an
event of default could significantly harm our liquidity, financial condition, operating results, business, and prospects and cause the price of our securities to
decline.

26

In September 2022, Silicon Valley Bank and the Company agreed to suspend the availability of future advances under the Loan Agreement until such time
the parties mutually agree to amend the Loan Agreement to, among other things, adjust the borrowing base and reset the covenants.

We  may  incur  additional  indebtedness  in  the  future.  The  debt  instruments  governing  such  indebtedness  may  contain  provisions  that  are  as,  or  more,
restrictive than the provisions governing our existing indebtedness. If we are unable to repay, refinance or restructure our indebtedness when payment is
due, Silicon Valley Bank could proceed against the collateral or force us into bankruptcy or liquidation.

We routinely evaluate external assets to build our pipeline of product candidates and there can be no assurance that we will be successful in identifying
or completing a transaction for a candidate, that any such transaction will result in additional value for our stockholders or that the process will not
have an adverse impact on our business.

In early 2019, we initiated a review of external assets that could be added to our pipeline of product candidates. In January 2021, we acquired Oncoceutics,
a privately-held, clinical-stage biotechnology company developing imipridones, including ONC201. In connection with this transaction, we are responsible
for,  and  bear  the  future  costs  of,  development  and  commercialization  of  the  acquired  compounds.  These  costs  will  be  substantial,  and  we  may  require
additional capital in order to pursue the development and commercialization of these compounds as planned. Moreover, the anticipated benefits of these
transactions may never be realized due to the various risks and uncertainties associated with drug development detailed elsewhere in the risk factors. For
example, in July 2019, we entered into a License and Development Agreement with Cantex Pharmaceuticals, Inc. pursuant to which we acquired exclusive
worldwide  rights  to  develop  and  commercialize  DSTAT  for  any  and  all  uses.  In  May  2022,  we  decided  to  discontinue  the  development  of  Dociparstat
sodium (DSTAT) and the License and Development Agreement was subsequently terminated.

In addition to our current assets, we may in-license or acquire additional assets, engage in a merger or acquisition transaction, issue additional shares of our
common stock, or engage in other potential actions designed to maximize stockholder value. Our continuing review of these matters may not result in the
identification or consummation of any transaction. The process of reviewing external opportunities may be time consuming and disruptive to our business
operations and, if we are unable to effectively manage the process, our business, financial condition and results of operations could be adversely affected.
We  could  incur  substantial  expenses  associated  with  identifying,  evaluating,  negotiating,  and  consummating  potential  transactions.  There  can  be  no
assurance that any potential additional transaction, if consummated, will provide greater value to our stockholders than that reflected in the current price of
our common stock. In addition, once any potential additional transaction is consummated, we are likely to incur substantial costs associated with future
development and testing of any new product candidate, which may require us to raise additional capital.

 Risks Related to Clinical Development and Regulatory Approval

All of our product candidates are still under clinical development and may not obtain regulatory approval or be successfully commercialized.

We  have  not  marketed,  distributed  or  sold  any  of  our  current  product  candidates.  Our  most  advanced  product  candidate  is  ONC201,  which  we  are
developing for the treatment of H3 K27M-mutant glioma. In November 2022, we initiated a Phase 3 clinical study of ONC201, and it is possible that a
single trial to support regulatory approval may not be sufficient as the standard is two adequate and well-controlled Phase 3 trials.

There is no guarantee that our current or future clinical trials will be approved by regulators, and no guarantee that they will be completed or, if completed,
will be successful, or if successful, will result in an approval for the sale of any of our product candidates. The success of any of our product candidates will
depend on several factors, including the following:

•
•
•
•
•
•
•

generating positive safety and efficacy data from our clinical trials of ONC201;
receipt of marketing approvals from the FDA and corresponding regulatory authorities outside the United States;
establishing commercial manufacturing capabilities;
acceptance of the product, if approved for marketing;
effectively competing with other therapies;
a continued acceptable safety profile of the product following approval; and
obtaining, maintaining, enforcing and defending intellectual property rights and claims.

If  we  do  not  achieve  one  or  more  of  these  factors  in  a  timely  manner  or  at  all,  we  could  experience  significant  delays  or  an  inability  to  successfully
commercialize our product candidates, including ONC201, which would materially harm our business.

27

We may be unable to obtain, or may be delayed in obtaining, regulatory approval for our most advanced clinical candidate: ONC201.

In  January  2021,  we  acquired  Oncoceutics,  a  privately-held,  clinical-stage  biotechnology  company  developing  imipridones,  a  novel  potential  class  of
compounds. Oncoceutic’s lead product candidate, ONC201, is currently being evaluated in the Phase 3 ACTION study, and multiple investigator-sponsored
clinical studies.

We have reached general agreement with the FDA on the design of the Phase 3 study or studies to support a potential approval for marketing. We have not
yet reached agreement with foreign regulators regarding the adequacy of the planned studies, for any of our most advanced clinical candidates, with respect
to a potential approval for marketing. We may be required to conduct additional clinical, nonclinical or manufacturing validation studies and submit those
data before consideration of our application occurs. Depending on the extent of these or any other required studies, approval of any NDA or application that
we submit may be delayed by several years, or may require us to expend more resources than we have available. It is also possible that additional studies, if
performed and completed, may not be considered sufficient by the FDA and/or foreign health authorities to approve our NDA or foreign application.

Any delay in obtaining, or an inability to obtain, regulatory approvals could prevent us from generating revenues and achieving and sustaining profitability.
If any of these outcomes occur, we may be forced to abandon our development efforts for ONC201, which would have a material adverse effect on our
business and could potentially cause us to cease operations.

We depend on the successful completion of clinical trials for our product candidates, including ONC201. The positive clinical results obtained for our
product candidates in prior clinical studies may not be repeated in future clinical studies.

Before obtaining regulatory approval for the sale of our product candidates, including ONC201, we must conduct extensive clinical trials to demonstrate
the safety and efficacy of our product candidates. Clinical testing is expensive, difficult to design and implement, can take many years to complete and is
uncertain as to outcome. A failure of one or more of our clinical trials can occur at any stage of testing. The outcome of preclinical testing and early clinical
trials may not be predictive of the success of later clinical trials, and interim results of a clinical trial do not necessarily predict final results. In the case of
ONC201,  early  studies  were  open  label  studies  of  brain  tumor  patients,  whereas  the  ongoing  ACTION  study  is  a  double  blinded,  placebo-controlled,
investigational study. Moreover, preclinical and clinical data are often susceptible to varying interpretations and analyses, and many companies that have
believed their product candidates performed satisfactorily in preclinical studies and clinical trials have nonetheless failed to obtain marketing approval for
their products.

We  may  experience  a  number  of  unforeseen  events  during,  or  as  a  result  of,  clinical  trials  for  our  product  candidates,  that  could  adversely  affect  the
completion of our clinical trials, including:

•

•

regulators or institutional review boards may not authorize us or our investigators to commence a clinical trial or conduct a clinical trial at a
prospective trial site;
clinical trials of our product candidates may produce negative or inconclusive results, and we may decide, or regulators may require us, to
conduct additional clinical trials or abandon product development programs;

• we might be required to change one of our clinical research organizations (CROs) during ongoing clinical programs;
•

the number of subjects required for clinical trials of our product candidates may be larger than we anticipate, enrollment in these clinical trials
may be insufficient or slower than we anticipate, or subjects may drop out of these clinical trials at a higher rate than we anticipate;
our third-party contractors may fail to comply with regulatory requirements or meet their contractual obligations to us in a timely manner, or
at all;

•

• we may have to suspend or terminate clinical trials of our product candidates for various reasons, including a finding that the subjects are

•

being exposed to unacceptable health risks, or other factors outside our control;
regulators or institutional review boards may require that we or our investigators suspend or terminate clinical research for various reasons,
including noncompliance with regulatory or quality requirements;
•
the cost of clinical trials of our product candidates may be greater than we anticipate;
• we may encounter agency or judicial enforcement actions which impact our clinical trials;
•

the  supply  or  quality  of  our  product  candidates  or  other  materials  necessary  to  conduct  clinical  trials  of  our  product  candidates  may  be
insufficient or inadequate; or
our product candidates may have undesirable side effects or other unexpected characteristics, causing us or our investigators to suspend or
terminate the trials.

•

We do not know whether any clinical trials we may conduct will demonstrate adequate efficacy and safety to result in regulatory approval to market our
most advanced product candidates, including ONC201. If later stage clinical trials do not

28

produce favorable results, our ability to obtain regulatory approval for any of our product candidates may be adversely impacted.

Delays in clinical trials are common and have many causes, and any delay could result in increased costs to us and jeopardize or delay our ability to
obtain regulatory approval and commence product sales.

Clinical  testing  is  expensive,  difficult  to  design  and  implement,  can  take  many  years  to  complete,  and  is  uncertain  as  to  outcome.  We  may  experience
delays  in  clinical  trials  at  any  stage  of  development  and  testing  of  our  product  candidates.  Our  planned  clinical  trials  may  not  begin  on  time,  have  an
effective design, enroll a sufficient number of subjects, or be completed on schedule, if at all.

Events which may result in a delay or unsuccessful completion of clinical trials, including our currently planned or future clinical trials include:

•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

inability to raise funding necessary to initiate or continue a trial;
delays in obtaining, or failure to obtain, regulatory approval of Investigational New Drug applications or to commence a trial;
delays in reaching agreement with the FDA and foreign health authorities on final trial design;
imposition of a clinical hold following an inspection of our clinical trial operations or trial sites by the FDA or other regulatory authorities;
delays caused by disagreements with existing CROs and/or clinical trial sites;
delays in reaching agreement on acceptable terms with prospective CROs and clinical trial sites;
delays in obtaining, or failure to obtain, required IRB or ethics committee (EC) approvals covering each site;
delays in recruiting suitable patients to participate in a trial;
delays in having subjects complete participation in a trial or return for post-treatment follow-up;
delays caused by subjects dropping out of a trial due to side effects or otherwise;
clinical sites declining to participate or dropping out of a trial to the detriment of enrollment;
agency or judicial enforcement actions against us;
changes in standard of care in specific diseases;
time required to add new clinical sites; and
delays by our contract manufacturers to produce and deliver sufficient supply of clinical trial materials.

If initiation or completion of any of our clinical trials for our product candidates, are delayed for any of the above reasons, our development costs may
increase, our approval process could be delayed, any periods during which we may have the exclusive right to commercialize our product candidates may
be reduced and our competitors may have more time to bring products to market before we do. Any of these events could impair our ability to generate
revenues  from  product  sales  and  impair  our  ability  to  generate  regulatory  and  commercialization  milestones  and  royalties,  all  of  which  could  have  a
material adverse effect on our business.

Our product candidates may cause adverse effects or have other properties that could delay or prevent their regulatory approval or limit the scope of
any approved label or market acceptance.

Adverse events (AEs) caused by our product candidates could cause us, other reviewing entities, clinical study sites or regulatory authorities to interrupt,
delay or halt clinical studies and could result in the denial of regulatory approval. For example, in our Phase 2 study of ONC201, one serious adverse event,
considered to be possibly ONC201-related by the investigator and unlikely to be ONC201-related by the sponsor, was identified. Full safety data collection
and analysis for this cohort is ongoing. If an unacceptable frequency and/or severity of AEs are reported in our clinical trials for our product candidates, our
ability to obtain regulatory approval for product candidates may be negatively impacted.

If any of our approved products cause serious or unexpected side effects prior to or after receiving market approval, a number of potentially significant
negative consequences could result, including:

•

regulatory authorities may approve the product only with a risk evaluation and mitigation strategy (REMS), potentially with restrictions on
distribution and other elements to assure safe use (ETASU);
regulatory authorities may withdraw their approval of the product or impose restrictions on its distribution in a form of a modified REMS;
regulatory authorities may require the addition of labeling statements, such as warnings or contraindications;

•
•
• we may be required to change the way the product is administered or to conduct additional clinical studies;
• we could be sued and held liable for harm caused to patients; and
•

our reputation may suffer.

29

Any of these events could prevent us from achieving or maintaining market acceptance of the affected product candidate and could substantially increase
the costs of commercializing our product candidates.

After the completion of our clinical trials, we cannot predict whether or when we will obtain regulatory approval to commercialize any of our product
candidates and we cannot, therefore, predict the timing of any future revenue from any of our product candidates, including ONC201.

We cannot commercialize our product candidates, including ONC201, until the appropriate regulatory authorities have reviewed and approved the product
candidate. The regulatory agencies may not complete their review processes in a timely manner, or we may not be able to obtain regulatory approval for
any  of  our  product  candidates.  Delays  may  occur  because  we  may  not  be  able  to  obtain  accelerated  approval  for  our  product  candidates  and  large
confirmatory studies may be needed to support accelerated approval or be conducted to pursue a first full approval. For ONC201, a companion diagnostic
test  may  be  needed  to  identify  patients  with  H3  K27M-mutant  glioma  before  approval.  Additional  delays  in  the  United  States  may  result  if  any  of  our
product candidates is brought before an FDA advisory committee, which could recommend restrictions on approval or recommend non-approval of the
product candidate. In the EU context, an Oral Explanation during MAA review could extend approval timelines and result in a Negative Opinion. A re-
examination procedure is available in the EU whereby a Negative Opinion could be over-turned and become a Positive Opinion. New rapporteurs would be
selected  for  the  product.  In  addition,  we  may  experience  delays  or  rejections  based  upon  additional  government  regulation  from  future  legislation  or
administrative action, or changes in regulatory agency policy during the period of product development, clinical studies and the review process. As a result,
we cannot predict when, if at all, we will receive any future revenue from commercialization of any of our product candidates.

Failure  by  us  or  third-party  collaborators  to  successfully  develop,  validate  and  obtain  regulatory  approval  for  companion  diagnostics  for  use  by
oncologists could harm our ability to develop and commercialize ONC201.

For  ONC201,  a  standard  of  care  diagnostic  test  is  used  to  identify  patients  with  H3  K27M-mutant  glioma.  Currently,  that  test  is  only  available  as  a
Laboratory Developed Test, or LDT, that has not been cleared or approved by FDA. FDA may require approval of a companion diagnostic in connection
with an approval of ONC201 NDA. We intend to rely on third-parties for development of companion diagnostics for commercialization of ONC201, if
required. Companion diagnostics are developed in conjunction with clinical programs for the associated product and are subject to regulation as medical
devices. Any failure by a third-party to obtain FDA clearance or approval for an H3 K27M mutation diagnostic test may impair our ability to meet FDA
requirements for ONC201 and subsequently jeopardize or delay a potential marketing authorization.

The  FDA  may  determine  that  ONC201  or  any  of  our  other  product  candidates,  even  if  approved  for  the  designated  rare  pediatric  disease  prior  to
September 30, 2026, do not meet the eligibility criteria for a priority review voucher.

Upon regulatory approval of a product candidate for a designated rare pediatric disease, neglected tropical disease, or medical countermeasure, the FDA
may award to the sponsor of the treatment a transferable voucher that enables the bearer to priority review of another product candidate.

The FDA has granted rare pediatric disease designation to ONC201 for treatment of H3 K27M-mutant glioma. Designation of a drug for a rare pediatric
disease does not guarantee that an NDA for such drug will meet the eligibility criteria for a rare pediatric disease priority review voucher at the time the
application is approved. Under the Federal Food, Drug, and Cosmetic Act (FDCA), we will need to request a rare pediatric disease priority review voucher
in  our  original  NDA  for  ONC201.  The  FDA  may  determine  that  an  NDA  for  ONC201,  if  approved,  does  not  meet  the  eligibility  criteria  for  a  priority
review voucher, including for the following reasons:

•
•
•
•

•

treatment of H3 K27M-mutant glioma no longer meets the definition of a rare pediatric disease;
the NDA contains an active ingredient (including any ester or salt of the active ingredient) that has been previously approved in an NDA;
the NDA is not deemed eligible for priority review;
the  NDA  does  not  rely  on  clinical  data  derived  from  studies  examining  a  pediatric  population  and  dosages  of  the  drug  intended  for  that
population (that is, if the NDA does not contain sufficient clinical data to allow for adequate labeling for use by the full range of affected
pediatric patients); or
the NDA is approved for a different adult indication than the rare pediatric disease for which ONC201 is designated.

The authority for the FDA to award rare pediatric disease priority review vouchers for drugs that have received rare pediatric disease designation prior to
September  30,  2024  currently  expires  on  September  30,  2026.  Absent  any  legislative  extension,  if  the  NDA  for  ONC201  is  not  approved  prior  to
September 30, 2026 for any reason, regardless of whether it meets the criteria for a rare pediatric disease priority review voucher, it will not be eligible for
a priority review voucher.

30

Following  regulatory  approval  for  any  of  our  product  candidates,  including  ONC201,  we  will  still  face  extensive  regulatory  requirements  and  our
products may face future development and regulatory difficulties.

Even if we obtain regulatory approval, the granting authority may still impose significant restrictions on the indicated uses, distribution or marketing of our
product  candidates,  including  ONC201,  or  impose  ongoing  requirements  for  potentially  costly  post-approval  studies  or  post-market  surveillance.  For
example,  the  labeling  ultimately  approved  for  our  product  candidates,  will  likely  include  restrictions  on  use  due  to  the  specific  patient  population  and
manner of use in which the drug was evaluated and the safety and efficacy data obtained in those evaluations. In addition, the distribution of any of our
product  candidates  may  be  tightly  controlled  through  a  REMS  with  ETASU,  which  are  required  medical  interventions  or  other  actions  healthcare
professionals need to execute prior to prescribing or dispensing the drug to the patient.

Our product candidates will also be subject to additional ongoing regulatory requirements governing the labeling, packaging, storage, distribution, safety
surveillance,  advertising,  promotion,  record-keeping  and  reporting  of  safety  and  other  post-market  information.  In  the  United  States,  the  holder  of  an
approved NDA is obligated to monitor and report AEs and any failure of a product to meet the specifications in the NDA. The holder of an approved NDA
must  also  submit  new  or  supplemental  applications  and  obtain  FDA  approval  for  certain  changes  to  the  approved  product,  product  labeling  or
manufacturing process. If a REMS is required, the NDA holder may be required to monitor and evaluate those in the healthcare system who are responsible
for implementing ETASU measures. Advertising and promotional materials must comply with FDA rules and are subject to FDA review, in addition to
other potentially applicable federal and state laws. Moreover, EU and member countries impose strict restrictions on the promotion and marketing of drug
products. The off-label promotion of medicinal products is prohibited in the U.S., EU and in other territories. Physicians, on the other hand, may prescribe
products for off-label uses in the U.S. Although the FDA and other regulatory agencies do not regulate a physician’s choice of drug treatment made in the
physician’s independent medical judgment, they do restrict promotional communications from companies or their sales force with respect to off-label uses
of products for which marketing clearance has not been issued. However, companies may share truthful and not misleading information that is otherwise
consistent with a product’s FDA approved labeling. The promotion of medicinal products that are not subject to a marketing authorization is also prohibited
in the EU. Violations of the rules governing the promotion of medicinal products in the EU and in other territories could be penalized by administrative
measures, fines and imprisonment.

In  addition,  manufacturers  of  drug  products  and  their  facilities  are  subject  to  payment  of  user  fees  and  continual  review  and  periodic  inspections  by
regulatory authorities for compliance with Current Good Manufacturing Practices (cGMP), and adherence to commitments made in the application. If we,
or  a  regulatory  agency,  discover  previously  unknown  problems  with  a  product,  such  as  quality  issues  or  AEs  of  unanticipated  severity  or  frequency,  or
problems with the facility where the product is manufactured, a regulatory agency may impose restrictions relative to that product or the manufacturing
facility, including requiring recall or withdrawal of the product from the market or suspension of manufacturing.

If we fail to comply with applicable regulatory requirements following approval of any product candidates, a regulatory agency may:

•
•
•
•
•
•
•

issue an untitled or warning letter asserting that we are in violation of the law;
seek an injunction or impose civil or criminal penalties or monetary fines;
suspend or withdraw regulatory approval;
suspend any ongoing clinical trials;
refuse to approve a pending application or supplements to an application submitted by us;
recall and/or seize product; or
refuse to allow us to enter into supply contracts, including government contracts.

Any  government  investigation  of  alleged  violations  of  law  could  require  us  to  expend  significant  time  and  resources  in  response  and  could  generate
negative publicity. The occurrence of any event or penalty described above may inhibit our ability to commercialize our product candidates and inhibit our
ability to generate revenues.

We may never obtain approval for or commercialize any of our products outside of the United States, nor does approval of any of our products outside
the United States mean we will ever obtain approval for or commercialize any of our products inside the United States, all of which could limit our
ability to realize their full market potential.

In  order  to  market  any  products  outside  of  the  United  States,  we  must  establish  and  comply  with  numerous  and  varying  regulatory  requirements  on  a
country-by-country  basis  regarding  safety  and  efficacy.  Approval  by  the  FDA  does  not  ensure  approval  by  regulatory  authorities  in  other  countries  or
jurisdictions. In addition, clinical trials conducted in one country may not be accepted by regulatory authorities in other countries, and regulatory approval
in one country does not guarantee

31

regulatory approval in any other country. Approval processes vary among countries and can involve additional product testing and validation and additional
administrative review periods. Seeking foreign regulatory approval could result in difficulties and costs for us and require additional preclinical studies or
clinical trials which could be costly and time consuming. Regulatory requirements can vary widely from country to country and could delay or prevent the
introduction  of  our  products  in  those  countries.  We  do  not  have  any  product  candidates  approved  for  sale  in  any  jurisdiction,  including  international
markets, and we do not have experience in obtaining regulatory approval in any markets. If we fail to comply with regulatory requirements in international
markets or to obtain and maintain required approvals, or if regulatory approvals in international markets are delayed, our target market will be reduced and
our ability to realize the full market potential of our products will be unrealized.

Conversely,  approval  by  regulatory  authorities  outside  the  United  States,  such  as  the  European  Commission,  does  not  ensure  approval  by  the  FDA.
Moreover, clinical trials conducted outside the United States may not be accepted by the FDA.

Coverage and adequate reimbursement may not be available for ONC201, or any of our other current or future product candidates, which could make
it difficult for us to sell profitably, if approved.

Market acceptance and sales of ONC201, or any other product candidates that we commercialize, if approved, will depend in part on the extent to which
coverage  and  adequate  reimbursement  will  be  available  from  third-party  payers,  including  government  health  administration  authorities,  managed  care
organizations  and  private  health  insurers.  Third-party  payers  decide  which  therapies  they  will  pay  for  and  establish  reimbursement  levels.  Third-party
payers in the United States often rely upon Medicare coverage policy and payment limitations in setting their own coverage and reimbursement policies.
However, decisions regarding the extent of coverage and amount of reimbursement to be provided for any product candidates that we develop will be made
on  a  payer-by-payer  basis.  One  payer’s  determination  to  provide  coverage  for  a  drug  does  not  assure  that  other  payers  will  also  provide  coverage  and
adequate  reimbursement  for  the  drug.  Additionally,  a  third-party  payer’s  decision  to  provide  coverage  for  a  therapy  does  not  imply  that  an  adequate
reimbursement rate will be approved. Third-party payers are increasingly challenging the price, examining the medical necessity and reviewing the cost-
effectiveness  of  medical  products,  therapies  and  services,  in  addition  to  questioning  their  safety  and  efficacy.  Even  if  favorable  coverage  and
reimbursement status is attained for our products candidates for which we receive regulatory approval, less favorable coverage policies and reimbursement
rates may be implemented in the future. We cannot be sure that coverage and reimbursement in the United States or elsewhere will be available for any
product that we may develop, and any reimbursement that may become available may be decreased or eliminated in the future.

Our  relationships  with  investigators,  health  care  professionals,  consultants,  third-party  payers,  and  customers  may  be  subject  to  applicable  anti-
kickback,  fraud  and  abuse  and  other  healthcare  laws  and  regulations,  which  could  expose  us  to  criminal  sanctions,  civil  penalties,  contractual
damages, reputational harm and diminished profits and future earnings.

Healthcare providers and others play a primary role in the recommendation and prescribing of any products for which we obtain marketing approval. Our
current business operations and future arrangements with investigators, healthcare professionals, consultants, third-party payers and customers may expose
us to broadly applicable fraud and abuse and other healthcare laws and regulations. These laws may constrain the business or financial arrangements and
relationships through which we research, market, sell and distribute our products 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 federal healthcare anti-kickback statute which prohibits, among other things, persons or entities from knowingly and willfully soliciting,
offering, receiving or paying remuneration (including any kickback, bribe or rebate), directly or indirectly, overtly or covertly, in cash or in
kind, to induce or reward either the referral of an individual for, or the purchase, lease, order or recommendation of, any good, facility, item or
service, for which payment may be made, in whole or in part, under federal healthcare programs such as Medicare and Medicaid;
the  federal  civil  and  criminal  false  claims  laws,  including  the  Federal  Civil  False  Claims  Act  (False  Claims  Act)  which  permit  private
individuals to bring a civil action on behalf of the federal government to enforce certain of these laws thought civil whistleblower or qui tam
actions and the Federal Civil Monetary Penalties Act, which prohibit, among other things, individuals or entities from knowingly presenting,
or causing to be presented, to the federal government, claims for payment or approval that are false or fraudulent or from knowingly making a
false statement to improperly avoid, decrease or conceal an obligation to pay money to the federal government;
the federal Health Insurance Portability and Accountability Act of 1996 (HIPAA) which, among other things, imposes criminal liability for
knowingly and willfully executing, or attempting to execute, a scheme to defraud any healthcare benefit program or to obtain, by means of
false or fraudulent pretenses, representations, or promises, any of the money or property owned by, or under the custody or control of, any
healthcare benefit program, regardless of the payer (e.g., public or private) and knowingly or willfully falsifying, concealing or covering up
by any trick or device a material fact or making any materially false statement in connection with the delivery of, or payment for, healthcare
benefits, items or services relating to healthcare matters;

32

• HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act  (HITECH),  and  their  implementing
regulations  impose  certain  obligations,  including  mandatory  contractual  terms,  with  respect  to  safeguarding  the  privacy,  security  and
transmission  of  individually  identifiable  health  information  without  appropriate  authorization  by  entities  subject  to  the  rule,  such  as  health
plans, healthcare clearinghouses and certain healthcare providers, and their business associates as well as their covered subcontractors;
the  General  Data  Protection  Regulation  (GDPR),  which  impose  obligations  on  companies  in  relation  to  the  handling  of  personal  data  of
individuals within the EU, along with related national legislation;

•

• mandated healthcare professional payments reporting laws and/or requirements throughout global jurisdictions, including EU member states,

•
•

•

in which we conduct research and development and/or other business activities;
the FDCA which prohibits, among other things, the adulteration or misbranding of drugs and devices;
the federal transparency law, enacted as part of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education
Reconciliation Act of 2010 (collectively, the ACA), and its implementing regulations, which requires certain manufacturers of drugs, devices,
biologicals and medical supplies to report to the Centers for Medicare & Medicaid Services (CMS) information related to payments and other
transfers  of  value  made  to  physicians  (defined  to  include  doctors,  dentists,  optometrists,  podiatrists  and  chiropractors),  other  healthcare
professionals (such as physician assistants and nurse practitioners), and teaching hospitals, as well as ownership and investment interests held
by physicians and their immediate family members; and
analogous  state  laws  and  regulations,  including:  state  anti-kickback  and  false  claims  laws,  which  may  apply  to  our  business  practices,
including  but  not  limited  to,  research,  distribution,  sales  and  marketing  arrangements  and  claims  involving  healthcare  items  or  services
reimbursed by state governmental and non-governmental third-party payers, including private insurers; state laws that require pharmaceutical
companies to comply with the pharmaceutical industry’s voluntary compliance guidelines and the relevant compliance guidance promulgated
by the federal government; state and local laws that require the registration of pharmaceutical sales representatives; state laws and regulations
that require manufacturers to file reports relating to pricing and marketing information, which requires tracking gifts and other remuneration
and items of value provided to healthcare professionals and entities; and state laws governing the privacy and security of health information,
many of which differ from each other in significant ways and often are not preempted by HIPAA.

Efforts to ensure that our business arrangements with third parties comply with applicable healthcare laws and regulations involve substantial costs. It is
possible that governmental authorities will conclude that our business practices do not comply with current or future statutes, regulations, agency guidance
or case law involving applicable fraud and abuse or other healthcare laws and regulations. If our operations are found to be in violation of any of these or
any  other  health  regulatory  laws  or  any  other  governmental  regulations  that  may  apply  to  us,  we  may  be  subject  to  significant  civil,  criminal  and
administrative penalties, damages, fines, disgorgement, imprisonment, additional reporting obligations and oversight if we become subject to a corporate
integrity agreement or other agreement to resolve allegations of non-compliance with these laws, exclusion from government funded healthcare programs,
such  as  Medicare  and  Medicaid,  and  the  curtailment  or  restructuring  of  our  operations,  any  of  which  could  adversely  affect  our  ability  to  operate  our
business  and  our  financial  results.  Any  action  against  us  for  violation  of  these  laws,  even  if  we  successfully  defend  against  it,  could  cause  us  to  incur
significant  legal  expenses  and/or  divert  our  management’s  attention  from  the  operation  of  our  business.  If  any  of  the  physicians  or  other  providers  or
entities with whom we expect to do business are found to be not in compliance with applicable laws, they also may be subject to significant criminal, civil
or administrative sanctions, including, but not limited to, exclusions from government funded healthcare programs, which could also materially affect our
business.

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

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

For example, in March 2010, the ACA was enacted to broaden access to health insurance, reduce or constrain the growth of healthcare spending, enhance
remedies against fraud and abuse, add new transparency requirements for health care and health insurance industries, impose new taxes and fees on the
health industry and impose additional health policy reforms. However, there have been executive, judicial and Congressional challenges to certain aspects
of the ACA. For example, on June 17, 2021, the U.S. Supreme Court dismissed a challenge on procedural grounds that argued the ACA is unconstitutional
in its entirety because the “individual mandate” was repealed by Congress. It is possible that the ACA will be subject to additional challenges in the future.
It is unclear how any such challenges and other litigation, and the healthcare reform measures of the Biden administration will impact the ACA and our
business.

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Legislative  and  regulatory  proposals  have  also  been  made  to  expand  post-approval  requirements  and  restrict  sales  and  promotional  activities  for
pharmaceutical products.

Additionally,  there  has  been  increasing  legislative  and  enforcement  interest  in  the  United  States  with  respect  to  specialty  drug  pricing  practices.
Specifically,  there  have  been  several  recent  U.S.  Congressional  inquiries,  presidential  executive  orders,  and  proposed  and  enacted  federal  and  state
legislation  designed  to,  among  other  things,  bring  more  transparency  to  drug  pricing,  reduce  the  cost  of  prescription  drugs  under  Medicare,  review  the
relationship between pricing and manufacturer patient programs, and reform government program reimbursement methodologies for drugs. At the federal
level, in July 2021, the Biden administration released an executive order with multiple provisions aimed at prescription drugs. In response to this executive
order, in September 2021, the U.S. Department of Health and Human Services (DHHS) released a Comprehensive Plan for Addressing High Drug Prices
that  outlines  principles  for  drug  pricing  reform  and  sets  out  a  variety  of  potential  legislative  policies  that  Congress  could  pursue  as  well  as  potential
administrative actions DHHS can take to advance these principles. In addition, on August 16, 2022, President Biden signed the Inflation Reduction Act of
2022 (IRA) into law, which among other things, (1) directs the DHHS to negotiate the price of certain single-source drugs and biologics covered under
Medicare and (2) imposes rebates under Medicare Part B and Medicare Part D to penalize price increases that outpace inflation. These provisions will take
effect progressively starting in fiscal year 2023, although they may be subject to legal challenges. It is currently unclear how the IRA will be implemented
but is likely to have a significant impact on the pharmaceutical industry. While the Inflation Reduction Act of 2022 predominantly focuses on controlling
spending of drugs that are covered by Medicare, and our product candidates, if approved, are not expected to target the Medicare population, other similar
legislation may be implemented in the future that may be broader in scope and may adversely affect our operations, including our ability to commercialize
our  product  candidates,  if  approved,  successfully.  Additionally,  the  Biden  administration  released  an  additional  executive  order  on  October  14,  2022,
directing DHHS to submit a report on how the Center for Medicare and Medicaid Innovation can be further leveraged to test new models for lowering drug
costs for both Medicare and Medicaid beneficiaries. It is unclear whether this executive order or similar policy initiatives will be implemented in the future.
At the state level, legislatures have increasingly passed legislation and implemented 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, and, in some cases, designed to encourage importation from other countries and bulk purchasing. Such reform efforts are likely to
continue the pressure on pharmaceutical pricing, especially under the Medicare program, and may also increase our regulatory burdens and operating costs.

Healthcare  reform  measures  that  may  be  adopted  in  the  future  may  result  in  more  rigorous  coverage  criteria,  lower  reimbursement,  and  additional
downward pressure on the price that we receive for any future approved product. We cannot predict what healthcare reform initiatives may be adopted in
the future.

Risks Related to Our Reliance on Third Parties

We  rely  on  third-party  manufacturers  to  produce  our  preclinical  and  clinical  drug  supplies,  and  we  intend  to  rely  on  third  parties  to  produce
commercial supplies of any approved product candidates.

We do not own or operate, and we do not expect to own or operate, facilities for product manufacturing, storage and distribution, or testing with respect to
our product candidates, including ONC201. In the past, we have relied on third-party manufacturers for supply of our preclinical and clinical drug supplies.
We expect that in the future we will continue to rely on such manufacturers for drug supply that will be used in clinical trials and for commercialization of
any of our product candidates that receive regulatory approval.

Our reliance on third-party manufacturers entails risks, including:

inability to meet our product specifications and quality requirements consistently;
•
•
delay or inability to procure or expand sufficient manufacturing capacity;
• manufacturing and product quality issues related to scale-up of manufacturing;
costs and validation of new equipment and facilities required for scale-up;
•
failure to comply with cGMP and similar foreign standards;
•
inability to negotiate manufacturing agreements with third parties under commercially reasonable terms;
•
termination or nonrenewal of manufacturing agreements with third parties in a manner or at a time that is costly or damaging to us;
•
reliance on a limited number of sources, and in some cases, single sources for product components, such that if we are unable to secure a
•
sufficient  supply  of  these  product  components,  we  will  be  unable  to  manufacture  and  sell  our  product  candidates  in  a  timely  fashion,  in
sufficient quantities or under acceptable terms;
lack of qualified backup suppliers for those components that are currently purchased from a sole or single source supplier;

•

34

•

•
•

operations of our third-party manufacturers or suppliers could be disrupted by conditions unrelated to our business or operations, including
the bankruptcy of the manufacturer or supplier, or other factors outside our control;
carrier disruptions or increased costs that are beyond our control; and
failure to deliver our products under specified storage conditions and in a timely manner.

Any  of  these  events  could  lead  to  clinical  study  delays,  failure  to  obtain  regulatory  approval  or  impact  our  ability  to  successfully  commercialize  our
products. Some of these events could be the basis for FDA or equivalent foreign regulator action, including injunction, recall, seizure, or total or partial
suspension of production.

Manufacturing issues may arise that could increase product and regulatory approval costs or delay or impair commercialization of ONC201 or our
other product candidates.

We  plan  to  validate  ONC201  drug  substance  and  drug  product  processes  prior  to  approval  at  our  selected  vendors.  It  is  our  expectation  that  only  one
supplier of drug substance and one supplier of drug product will be qualified as vendors for ONC201 with the FDA. If supply is interrupted, there could be
a significant disruption in the clinical supply. An alternate vendor would need to be qualified which could result in a further delay.

As  more  batch  data  is  generated  during  both  pre-  and  post-validation  for  both  the  drug  substance  and  drug  products,  and  as  additional  stability  data  is
collected, issues may arise in our processes and stability programs which could require resolution in order to proceed with our planned clinical trials and
obtain  regulatory  approval  for  the  commercial  marketing  of  our  products  and  product  candidates.  In  the  future,  we  may  identify  significant  impurities,
which  could  result  in  increased  scrutiny  by  the  regulatory  agencies,  delays  in  clinical  program  and  regulatory  approval  for  our  products  and  product
candidates, increases in our operating expenses, or failure to obtain or maintain approval for ONC201.

The anticipated benefits of the sale of our TEMBEXA program and related assets may not be realized fully or at all or may take longer to realize than
expected.

In September 2022, we completed the sale of our TEMBEXA program and related assets to Emergent Biodefense Operations Lansing LLC (Emergent).
Under  the  terms  of  the  sale,  we  are  entitled  to  contingent  consideration,  including  milestone  payments  and  royalties,  dependent  upon  the  further
development and commercial success of TEMBEXA. Accordingly, our ability to receive the contingent consideration will depend, in part, on Emergent’s
ability  to  successfully  develop  and  commercialize  TEMBEXA.  If  Emergent  is  unable  to  successfully  or  timely  integrate  TEMBEXA  operations  into  its
business, it may not be able to realize the revenue growth, milestone achievements, synergies and other anticipated benefits resulting from the Asset Sale,
and  consequently,  we  may  not  receive  all,  or  any,  of  the  contingent  payments  under  the  Purchase  Agreement.  The  milestones  set  forth  in  the  Purchase
Agreement may not be achieved on a timely basis, if at all, and we may not receive any future contingent payments. Any failure to achieve such milestones,
or a perception that the milestones may not be achieved, may adversely affect our business and the value of our common stock.

Moreover,  in  2019,  we  entered  into  a  licensing  arrangement  with  SymBio  Pharmaceuticals  (SymBio),  whereby  SymBio  is  responsible  for  the  future
development  and  commercialization  of  TEMBEXA  for  human  diseases  other  than  orthopoxviruses,  including  smallpox.  In  connection  with  the  sale  of
TEMBEXA worldwide rights to Emergent, our rights and obligations under the SymBio license agreement were assumed by Emergent. We could receive
up  to  $12.5  million  from  Emergent  in  brincidofovir  regulatory  milestones  related  to  the  SymBio  license  agreement.  Our  right  to  receive  milestone
payments under the Asset Purchase Agreement depends on the achievement of certain regulatory milestones by SymBio in the licensed indications.

The development and commercialization of the non-orthopox uses of TEMBEXA in humans and our ability to receive potential milestone payments under
the Asset Purchase Agreement, would be adversely affected if SymBio:

lacks or does not devote sufficient time and resource to the development of TEMBEXA;
lacks or does not devote sufficient capital to fund the development of TEMBEXA;
develops, either alone or with others, products that compete with TEMBEXA;
fails to gain the requisite regulatory approvals for TEMBEXA;
does not conduct its activities in a timely manner;
terminates its license with Emergent;
does not effectively pursue and enforce intellectual property rights relating to TEMBEXA; or

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• merges with a third-party that wants to terminate the collaboration.

We have limited or no control over the occurrence of any of the foregoing. If any of these issues arise, it may delay or eliminate our ability to receive the
regulatory milestones in the Asset Purchase Agreement.

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Emergent  may  not  adequately  perform  according  to  the  terms  of  the  BARDA  Contract,  and  we  might  be  required  to  guarantee  performance  of  all
obligations that Emergent assumed under novation.

As required by U.S. government contracting regulations, the novation agreement for the BARDA Contract includes a clause requiring that Chimerix, as
transferor,  guarantee  Emergent’s  performance  of  the  BARDA  Contract.  If  Emergent  were  to  fail  to  manufacture  or  deliver  treatment  courses  of
TEMBEXA, fail to properly respond to a product recall, or breach other performance obligations, BARDA may require that we perform instead, which
may  cause  us  to  file  claims  under  our  insurance  policies,  divert  the  attention  of  our  management  from  company  priorities,  expend  additional  resources
engaging vendors, require additional legal agreements with Emergent to enable Chimerix to resume title to TEMBEXA and control of supply chain vendors
necessary  for  performance,  incur  additional  legal  fees,  among  other  unplanned  expenses  which  could  delay  or  prevent  our  completion  of  our  priority
clinical programs, as well as result in reputational harm.

We rely on third parties to conduct, supervise and monitor our clinical studies and related data, and if those third parties perform in an unsatisfactory
manner, it may harm our business.

We rely on CROs and clinical trial sites to ensure the proper and timely conduct of our clinical trials. While we have agreements governing their activities,
we  have  limited  influence  over  their  actual  performance.  We  have  relied  and  plan  to  continue  to  rely  upon  CROs  to  monitor  and  manage  data  for  our
ongoing  clinical  programs  for  our  product  candidates,  as  well  as  the  execution  of  nonclinical  studies.  We  control  only  certain  aspects  of  our  CROs’
activities. Nevertheless, we are responsible for ensuring that each of our studies is conducted in accordance with the applicable protocol, legal, regulatory
and scientific standards and our reliance on CROs does not relieve us of our regulatory responsibilities.

We and our CROs are required to comply with the FDA’s guidance for clinical trials conducted within the jurisdiction of the United States (or the foreign
regulatory  authority  equivalent  for  clinical  trials  conducted  outside  the  jurisdiction  of  the  United  States),  which  follows  the  International  Council  for
Harmonization Good Clinical Practice (ICH GCP), which are regulations and guidelines enforced by the FDA for all of our product candidates in clinical
development. The FDA enforces the ICH GCP through periodic inspections of trial sponsors, principal investigators and clinical trial sites. If we or our
CROs fail to comply with the ICH GCP, the clinical data generated in our clinical trials may be deemed unreliable and the FDA may require us to perform
additional clinical trials before approving our marketing applications.

Our CROs are not our employees, and we cannot control whether or not they devote sufficient time and resources to our ongoing clinical and nonclinical
programs.  These  CROs  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 harm our competitive position. We face the risk of potential unauthorized disclosure or
misappropriation of our intellectual property by CROs, which may reduce our trade secret protection and allow our potential competitors to access and
exploit our proprietary technology.

If our CROs do not successfully carry out their contractual duties or obligations, fail to meet expected deadlines, 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 any other reasons, our clinical trials
may be extended, delayed or terminated, and we may not be able to obtain regulatory approval for, or successfully commercialize ONC201 or any other
product candidates. Disagreements with our CROs over contractual issues, including performance, compliance or compensation could lead to termination
of CRO agreements and/or delays in our clinical program and risks to the accuracy and usability of clinical data. As a result, our financial results and the
commercial prospects for our product candidates that we develop would be harmed, our costs could increase, and our ability to generate revenues could be
delayed.

Risks Related to Commercialization of Our Product Candidates

The commercial success of ONC201, and any other product candidates, will depend upon the acceptance of these products by the medical community,
including physicians, patients, pharmacists, health care payers or government agencies.

Following  receipt  of  marketing  approval,  a  product  or  product  candidate  may  not  gain  sufficient  market  acceptance  by  physicians,  patients,  healthcare
payers and others in the medical community. If these products do not achieve an adequate level of market acceptance, we may not generate significant
product revenues and we may not become profitable. The degree of market acceptance of any of our product candidates will depend on a number of factors,
including:

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demonstration of clinical safety and efficacy in our clinical trials;
relative convenience, ease of administration and acceptance by physicians, patients, pharmacists and health care payers;
prevalence and severity of any AEs;

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limitations  or  warnings  contained  in  the  FDA-approved  labeling  from  Regulatory  Authorities  such  as  the  FDA  and  EMA  for  the  relevant
product candidate;
availability, efficacy and safety of alternative treatments;
price and cost-effectiveness;
effectiveness of our or any future collaborators’ or competitor’s sales and marketing strategies;
ability to obtain hospital formulary approval;
ability to ensure availability for product through appropriate channels;
ability to maintain adequate inventory; and
ability to obtain and maintain sufficient third-party coverage and adequate reimbursement, which may vary from country to country.

Even if we obtain regulatory approval, the granting authority may still impose significant restrictions on the indicated uses, distribution or marketing of our
other product candidates, including ONC201, or impose ongoing requirements for potentially costly post-approval studies or post-market surveillance. For
example,  the  labeling  ultimately  approved  for  our  product  candidates,  will  likely  include  restrictions  on  use  due  to  the  specific  patient  population  and
manner of use in which the drug was evaluated and the safety and efficacy data obtained in those evaluations. In addition, the distribution of ONC201 may
be  tightly  controlled  through  a  REMS  with  ETASU,  which  are  required  medical  interventions  or  other  actions  healthcare  professionals  need  to  execute
prior to prescribing or dispensing the drug to the patient. Some actions may also be required in order for the patient to continue on treatment.

If we are unable to establish sales and marketing capabilities or enter into agreements with third parties to market and sell our product candidates, we
may be unable to sustainably generate revenue.

We  currently  do  not  have  an  organization  for  the  sales  and  distribution  of  pharmaceutical  products.  The  cost  of  establishing  and  maintaining  such  an
organization may exceed the cost-effectiveness of doing so. In order to market any products that may be approved we must establish our sales, marketing,
managerial and other non-technical capabilities or make arrangements with third parties to perform these services. We may enter into strategic partnerships
with third parties to commercialize our product candidates.

Our strategy for ONC201, is to establish a specialty sales force and/or collaborate with third parties to promote the product to healthcare professionals and
third-party  payers  in  the  United  States  and  elsewhere.  We  may  elect  to  launch  with  a  contract  sales  organization  and  utilize  accompanying  commercial
support  services  provided  by  a  contract  sales  organization.  Our  future  collaboration  partners,  if  any,  may  not  dedicate  sufficient  resources  to  the
commercialization  of  our  product  candidates  or  may  otherwise  fail  in  their  commercialization  due  to  factors  beyond  our  control.  If  we  are  unable  to
establish  effective  collaborations  to  enable  the  distribution  and  sale  of  our  product  candidates  to  healthcare  professionals  and  in  geographical  regions,
including the United States, that are not covered by our own marketing and sales force, or if our potential future collaboration partners do not successfully
commercialize our product candidates, our ability to generate revenues from product sales, including sales of ONC201, will be adversely affected.

Establishing an internal or contract sales force involves many challenges, including:

recruiting and retaining talented people;
training employees that we recruit;
establishing compliance standards;
setting the appropriate system of incentives;

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• managing additional headcount;
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ensuring that appropriate support functions are in place to support sales force organizational needs; and
integrating a new business unit into an existing corporate architecture.

If we are unable to establish our own sales force or negotiate a strategic partnership for the commercialization of our product candidates in any markets, we
may be forced to delay the potential commercialization of our product candidates in those markets, reduce the scope of our sales or marketing activities for
our product candidates in those markets or undertake the commercialization activities for in those markets at our own expense. If we elect to increase our
expenditures  to  fund  commercialization  activities  ourselves,  we  will  need  to  obtain  additional  capital,  which  may  not  be  available  to  us  on  acceptable
terms, or at all. If we do not have sufficient funds, we will not be able to bring our product candidates to market or generate product revenue. Limited or
lack of funding will impede our ability to achieve successful commercialization.

If we are unable to establish adequate sales, marketing and distribution capabilities, whether independently or with third parties, we may not be able to
generate sufficient product revenue and may not become profitable. We will be competing with many companies that currently have extensive and well-
funded marketing and sales operations. Without an internal team or the

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support of a third-party to perform marketing and sales functions, we may be unable to compete successfully against these more established companies.

In addition, there are risks involved with both establishing our own sales and marketing capabilities and entering into arrangements with third parties to
perform  these  services.  For  example,  recruiting  and  training  a  sales  force  is  expensive  and  time-consuming  and  could  delay  any  product  launch.  If  the
commercial  launch  of  a  product  candidate  for  which  we  recruit  a  sales  force  and  establish  marketing  capabilities  is  delayed  or  does  not  occur  for  any
reason, we would have prematurely or unnecessarily incurred these commercialization expenses. This may be costly, and our investment would be lost if
we cannot retain or reposition our sales, marketing and market access personnel.

If  we  obtain  approval  to  commercialize  any  products  outside  of  the  United  States,  a  variety  of  risks  associated  with  international  operations  could
materially adversely affect our business.

If our product candidates are approved for commercialization, we may enter into agreements with third parties to market those product candidates outside
the United States. We expect that we will be subject to additional risks related to entering into international business relationships, including:

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different regulatory requirements for drug approvals in the EU and other foreign countries;
reduced protection for intellectual property rights;
unexpected changes in tariffs, trade barriers and regulatory and labor requirements;
economic weakness, including inflation, or political instability in particular foreign economies and markets;
compliance with tax, employment, immigration and labor laws for employees living or traveling abroad;
foreign taxes, including withholding of payroll taxes;
foreign  currency  fluctuations,  which  could  result  in  increased  operating  expenses  and  reduced  revenues,  and  other  obligations  incident  to
doing business in another country;
differing payer reimbursement regimes, governmental payers or patient self-pay systems and price controls;

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• workforce uncertainty in countries where labor unrest is more common than in the United States;
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production shortages resulting from any events affecting raw material supply or manufacturing capabilities abroad;
regulatory risks associated with cross-border transportation of animal-sourced material;
business  interruptions  resulting  from  geopolitical  actions,  including  war  and  terrorism,  or  natural  disasters  and  other  events  outside  our
control including epidemics, pandemics, earthquakes, typhoons, floods and fires; and
regulatory and compliance risks that relate to maintaining accurate information and control over activities that may fall within the purview of
the  U.S.  Foreign  Corrupt  Practices  Act,  its  books  and  records  provisions  or  its  anti‑bribery  provisions,  or  similar  anti‑bribery  or
anti‑corruption laws and regulations.

•

We have limited experience in these areas. In addition, there are complex regulatory, tax, labor and other legal requirements imposed by both the EU and
many of the individual countries in Europe with which we will need to comply. Many U.S.-based biopharmaceutical companies have found the process of
marketing their own products outside the United States to be very challenging.

We face competition from other biotechnology and pharmaceutical companies and our operating results will suffer if we fail to compete effectively.

The biotechnology and pharmaceutical industries are intensely competitive. We have competitors both in the United States and internationally, including
major multinational pharmaceutical companies, biotechnology companies and universities and other research institutions.

Many  of  our  competitors  have  substantially  greater  financial,  technical,  commercial  and  other  resources,  such  as  larger  research  and  development  staff,
stronger intellectual property portfolios and experienced marketing and manufacturing organizations and established sales forces. Additional mergers and
acquisitions in the biotechnology and pharmaceutical industries may result in even more resources being concentrated in our competitors.

Competition may increase further as a result of advances in the commercial applicability of technologies and greater availability of capital for investment in
these industries. Our competitors may succeed in developing, acquiring or licensing, on an exclusive basis, drug products that are more effective or less
costly than any of our drug candidates that we are currently developing or that we may develop including ONC201.

We  will  face  competition  from  other  drugs  currently  approved  or  that  will  be  approved  in  the  future  for  the  same  indications.  Therefore,  our  ability  to
compete successfully will depend largely on our ability to:

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discover and develop medicines that are superior to other products in the market;
demonstrate through our clinical trials that our product candidates, including ONC201, are differentiated from existing and future therapies;
attract qualified scientific, product development and commercial personnel;
obtain and successfully defend and enforce patent and/or other proprietary protection for our medicines and technologies;
obtain required regulatory approvals;
successfully collaborate with pharmaceutical companies in the discovery, development and commercialization of new medicines;
deliver a competitive value proposition compared to established competition and/or competitors who will enter the market before or after any
of our product candidates, including ONC201; and
negotiate competitive pricing and reimbursement with third-party payers.

The availability of our competitors’ products could affect the price we are able to charge, for any product candidate we develop. The inability to compete
with existing or subsequently introduced drug products would have a material adverse impact on our business, financial condition and prospects.

Established pharmaceutical companies may invest heavily to accelerate discovery and development of novel compounds or to in-license novel compounds
that  could  make  our  product  candidates  less  competitive.  In  addition,  any  new  product  that  competes  with  an  approved  product  must  demonstrate
compelling  advantages  in  efficacy,  convenience,  tolerability  and  safety  in  order  to  overcome  price  competition  and  to  be  commercially  successful.
Accordingly,  our  competitors  may  succeed  in  obtaining  patent  protection,  receiving  FDA  approval  or  discovering,  developing  and  commercializing
medicines before we do, which would have a material adverse impact on our business.

We may expend our limited resources to pursue a particular product candidate or indication and fail to capitalize on product candidates or indications
that may be more profitable or for which there is a greater likelihood of success.

The  success  of  our  business  depends  primarily  upon  our  ability  to  identify,  develop  and  commercialize  product  candidates.  Because  we  have  limited
financial and managerial resources, we focus on research programs and product candidates for specific indications. As a result, we may forego or delay
pursuit of opportunities with other product candidates or other indications that later prove to have greater commercial potential.

Our research programs may initially show promise in identifying potential product candidates, yet fail to yield product candidates for clinical development
for a number of reasons, including:

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our research methodology or that of our collaboration partners may be unsuccessful in identifying potential product candidates;
our potential product candidates may be shown to have harmful side effects or may have other characteristics that may make the products
unmarketable or unlikely to receive marketing approval; and
our collaboration partners may change their development profiles for potential product candidates or abandon a therapeutic area.

If any of these events occur, we may be forced to abandon our development efforts for a program or programs, which would have a material adverse effect
on  our  business  and  could  potentially  cause  us  to  cease  operations.  Research  programs  to  identify  new  product  candidates  require  substantial  technical,
financial and human resources. We may focus our research efforts and resources on potential programs or product candidates that ultimately prove to be
unsuccessful.

If  we  do  not  accurately  evaluate  the  commercial  potential  or  target  market  for  a  particular  product  candidate,  we  may  relinquish  valuable  rights  to  that
product candidate through collaboration, licensing or other royalty arrangements in cases in which it would have been advantageous for us to retain sole
development and commercialization rights.

Risks Related to Our Intellectual Property

If  we  are  unable  to  obtain  or  protect  intellectual  property  rights  related  to  our  products  and  product  candidates,  we  may  not  be  able  to  compete
effectively in our market.

We rely upon a combination of patents, trade secret protection and confidentiality agreements to protect the intellectual property related to our products and
product  candidates.  The  strength  of  patents  in  the  biotechnology  and  pharmaceutical  field  involves  complex  legal  and  scientific  questions  and  can  be
uncertain. The patent applications that we own or in-license may fail

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to result in issued patents with claims that cover the products in the United States or in other countries. If this were to occur, early generic competition
could be expected against any product candidates we may develop. There is no assurance that all of the potentially relevant prior art relating to our patents
and  patent  applications  has  been  found,  which  can  invalidate  a  patent  or  prevent  a  patent  from  issuing  based  on  a  pending  patent  application.  Even  if
patents do successfully issue, third parties may challenge their validity, enforceability, scope or ownership, which may result in such patents, or our rights
to such patents, being narrowed or invalidated.

Furthermore, even if they are unchallenged, our patents and patent applications may not adequately protect our intellectual property or prevent others from
designing around our claims. If the patent applications we hold or license with respect to any of our product candidates fails to issue or if their breadth or
strength  of  protection  is  threatened,  it  could  dissuade  companies  from  collaborating  with  us  to  develop,  and  threaten  our  ability  to  commercialize,  our
products.  We  cannot  offer  any  assurances  about  which,  if  any,  patents  will  issue  or  whether  any  issued  patents  will  be  found  not  invalid  and  not
unenforceable,  will  go  unthreatened  by  third  parties  or  will  adequately  protect  our  products  and  product  candidates.  Further,  if  we  encounter  delays  in
regulatory  approvals,  the  period  of  time  during  which  we  could  market  an  approved  product  under  patent  protection  could  be  reduced.  Since  patent
applications in the United States and most other countries are confidential for a period of time after filing, and some remain so until issued, we cannot be
certain that we or our licensors were the first to file any patent application related to any of our product candidates. Furthermore, if third parties have filed
such patent applications, an interference proceeding in the United States can be provoked by a third-party or instituted by us to determine who was the first
to invent any of the subject matter covered by the patent claims of our applications. An unfavorable outcome could require us to cease using the related
technology or to attempt to license it from the prevailing party, which may not be possible. In addition to the protection afforded by patents, we rely on
trade secret protection and confidentiality agreements to protect proprietary know-how that is not patentable, processes for which patents are difficult to
enforce  and  other  elements  of  our  drug  discovery  and  development  processes  that  involve  proprietary  know-how,  information  or  technology  that  is  not
covered by patents. Although we expect all of our employees to assign their inventions to us, and all of our employees, consultants, advisors and any third
parties who have access to our proprietary know-how, information or technology to enter into confidentiality agreements, we cannot provide any assurances
that all such agreements have been duly executed, that such agreements provide adequate protection and will not be breached, that our trade secrets and
other  confidential  proprietary  information  will  not  otherwise  be  disclosed  or  that  competitors  will  not  otherwise  gain  access  to  our  trade  secrets  or
independently develop substantially equivalent information and techniques. If we are unable to prevent material disclosure of the non-patented intellectual
property related to our technologies to third parties, and there is no guarantee that we will have any such enforceable trade secret protection, we may not be
able  to  establish  or  maintain  a  competitive  advantage  in  our  market,  which  could  materially  adversely  affect  our  business,  results  of  operations  and
financial condition.

Further, the laws of some foreign countries do not protect patents and other proprietary rights to the same extent or in the same manner as the laws of the
United States. As a result, we may encounter significant problems in protecting and defending our intellectual property abroad. We may also fail to pursue
or obtain patents and other intellectual property protection relating to our products and product candidates in all foreign countries.

Finally, certain of our activities and our licensors’ activities have been funded, and may in the future be funded, by the U.S. federal government. When new
technologies are developed with U.S. federal government funding, the government obtains certain rights in any resulting patents, including a nonexclusive
license authorizing the government to use the invention for non-commercial purposes. These rights may permit the government to disclose our confidential
information to third parties and to exercise “march-in” rights to use or allow third parties to use our patented technology. The government can exercise its
march-in rights if it determines that action is necessary because we fail to achieve practical application of the U.S. government-funded technology, because
action is necessary to alleviate health or safety needs, to meet requirements of federal regulations or to give preference to U.S. industry. In addition, U.S.
government-funded inventions must be reported to the government, U.S. government funding must be disclosed in any resulting patent applications, and
our rights in such inventions may be subject to certain requirements to manufacture products in the United States.

Third-party claims of intellectual property infringement may prevent or delay our development and commercialization efforts or otherwise affect our
business.

Our commercial success depends in part on our avoiding infringement and other violations of the patents and proprietary rights of third parties. There is a
substantial amount of litigation, both within and outside the United States, involving patent and other intellectual property rights in the biotechnology and
pharmaceutical industries, including patent infringement lawsuits, interferences, oppositions and inter party reexamination proceedings before the United
States Patent and Trademark Office (U.S. PTO) and its foreign counterparts. Numerous U.S. and foreign issued patents and pending patent applications,
which  are  owned  by  third  parties,  exist  in  the  fields  in  which  we  and  our  collaborators  are  developing  product  candidates.  As  the  biotechnology  and
pharmaceutical industries expand and more patents are issued, and as we gain greater visibility and market exposure as a public company, the risk increases
that our product candidates or other business activities may be subject to

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claims  of  infringement  of  the  patent  and  other  proprietary  rights  of  third  parties.  Third  parties  may  assert  that  we  are  employing  their  proprietary
technology without authorization. There may be third-party patents or patent applications with claims to materials, formulations, methods of manufacture
or methods for treatment related to the use or manufacture of ONC201, or any other product candidates. Because patent applications can take many years to
issue, there may be currently pending patent applications which may later result in issued patents that our product candidates may infringe. In addition,
third parties may obtain patents in the future and claim that use of our technologies infringes upon these patents. If any third-party patents were held by a
court  of  competent  jurisdiction  to  cover  the  manufacturing  process  of  any  of  our  product  candidates,  any  molecules  formed  during  the  manufacturing
process or any final product itself, the holders of any such patents may be able to block our ability to commercialize such product candidate unless we
obtained a license under the applicable patents, or until such patents expire.

Similarly,  if  any  third-party  patent  were  held  by  a  court  of  competent  jurisdiction  to  cover  aspects  of  our  formulations,  processes  for  manufacture  or
methods of use, including combination therapy, the holders of any such patent may be able to block our ability to develop and commercialize the applicable
product candidate unless we obtained a license or until such patent expires. In either case, such a license may not be available on commercially reasonable
terms  or  at  all.  In  addition,  we  may  be  subject  to  claims  that  we  are  infringing  other  intellectual  property  rights,  such  as  trademarks  or  copyrights,  or
misappropriating  the  trade  secrets  of  others,  and  to  the  extent  that  our  employees,  consultants  or  contractors  use  intellectual  property  or  proprietary
information owned by others in their work for us, disputes may arise as to the rights in related or resulting know-how and inventions.

Parties  making  claims  against  us  may  obtain  injunctive  or  other  equitable  relief,  which  could  effectively  block  our  ability  to  further  develop  and
commercialize one or more of our product candidates. Defense of these claims, regardless of their merit, would involve substantial litigation expense and
would be a substantial diversion of employee resources from our business. In the event of a successful infringement or other intellectual property claim
against us, we may have to pay substantial damages, including treble damages and attorneys’ fees for willful infringement, obtain one or more licenses
from  third  parties,  pay  royalties  or  redesign  our  affected  products,  which  may  be  impossible  or  require  substantial  time  and  monetary  expenditure.  We
cannot predict whether any such license would be available at all or whether it would be available on commercially reasonable terms. Furthermore, even in
the absence of litigation, we may need to obtain licenses from third parties to advance our research or allow commercialization of our product candidates,
and we have done so from time to time. We may fail to obtain any of these licenses at a reasonable cost or on reasonable terms, if at all. In that event, we
would be unable to further develop and commercialize one or more of our product candidates, which could harm our business significantly. We cannot
provide  any  assurances  that  third-party  patents  do  not  exist  which  might  be  enforced  against  our  products  or  product  candidates,  resulting  in  either  an
injunction prohibiting our sales, or, with respect to our sales, an obligation on our part to pay royalties and/or other forms of compensation to third parties.

We may be involved in lawsuits to protect or enforce our patents, the patents of our licensors and licensees or our other intellectual property rights,
which could be expensive, time consuming and unsuccessful.

Competitors may infringe or otherwise violate our patents, the patents of our licensors or our other intellectual property rights. To counter infringement or
unauthorized use, we may be required to file legal claims, which can be expensive and time-consuming. In addition, in an infringement proceeding, a court
may decide that a patent of ours or our licensors is not valid or is unenforceable, or may refuse to stop the other party from using the technology at issue on
the grounds that our patents do not cover the technology in question. An adverse result in any litigation or defense proceedings could put one or more of
our patents at risk of being invalidated or interpreted narrowly and could put our patent applications at risk of not issuing. The initiation of a claim against a
third-party may also cause the third-party to bring counterclaims against us.

We may not be able to prevent, alone or with our licensors, misappropriation of our intellectual property rights, particularly in countries where the laws
may not protect those rights as fully as in the United States. Our business could be harmed if in a litigation the prevailing party does not offer us a license
on  commercially  reasonable  terms.  Any  litigation  or  other  proceedings  to  enforce  our  intellectual  property  rights  may  fail,  and  even  if  successful,  may
result in substantial costs and distract our management and other employees.

Furthermore, because of the substantial amount of discovery required in connection with intellectual property litigation, there is a risk that some of our
confidential  information  could  be  compromised  by  disclosure  during  this  type  of  litigation.  There  could  also  be  public  announcements  of  the  results  of
hearings, motions or other interim proceedings or developments. If securities analysts or investors perceive these results to be negative, it could have a
material adverse effect on the price of our common stock.

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Obtaining  and  maintaining  our  patent  protection  depends  on  compliance  with  various  procedural,  document  submission,  fee  payment  and  other
requirements  imposed  by  governmental  patent  agencies,  and  our  patent  protection  could  be  reduced  or  eliminated  for  non-compliance  with  these
requirements.

Periodic maintenance fees on any issued patent are due to be paid to the U.S. PTO and foreign patent agencies in several stages over the lifetime of the
patent. The U.S. PTO and various foreign governmental patent agencies require compliance with a number of procedural, documentary, fee payment and
other similar provisions during the patent application process.

While  an  inadvertent  lapse  can  in  many  cases  be  cured  by  payment  of  a  late  fee  or  by  other  means  in  accordance  with  the  applicable  rules,  there  are
situations in which noncompliance can result in abandonment or lapse of the patent or patent application, resulting in partial or complete loss of patent
rights in the relevant jurisdiction. Non-compliance events that could result in abandonment or lapse of a patent or patent application include, but are not
limited  to,  failure  to  respond  to  official  actions  within  prescribed  time  limits,  non-payment  of  fees  and  failure  to  properly  legalize  and  submit  formal
documents. If we or our licensors that control the prosecution and maintenance of our licensed patents fail to maintain the patents and patent applications
covering our product candidates, we may lose our rights and our competitors might be able to enter the market, which would have a material adverse effect
on our business.

Unfavorable provisions in government contracts, may harm our business, financial condition and operating results.

Risks Related to United States Government Contracts and Grants

United  States  government  contracts  typically  contain  unfavorable  provisions  and  are  subject  to  audit  and  modification  by  the  government  at  its  sole
discretion,  which  will  subject  us  to  additional  risks.  For  example,  under  any  contract  with  the  U.S.  government,  the  U.S.  government  has  the  power  to
unilaterally:

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audit and object to any contract-related costs and fees on grounds that they are not allowable under the FAR, and require us to reimburse all
such costs and fees;
suspend or prevent us for a set period of time from receiving new contracts or extending our existing contract based on violations or suspected
violations of laws or regulations;
claim  nonexclusive,  nontransferable  rights  to  product  manufactured  and  intellectual  property  developed  under  the  contract  and  may,  under
certain circumstances, such as circumstances involving public health and safety, license such inventions to third parties without our consent;
cancel, terminate or suspend any contract based on violations or suspected violations of laws or regulations;
terminate  any  contract  in  whole  or  in  part  for  the  convenience  of  the  government  for  any  reason  or  no  reason,  including  if  funds  become
unavailable to the applicable governmental agency;
reduce the scope and value of any contract;
decline to exercise an option to continue any contract;
direct the course of a development program in a manner not chosen by the government contractor;
require us to perform the option segments even if doing so may cause us to forego or delay the pursuit of other opportunities with greater
commercial potential;
take actions that result in a longer development timeline than expected; and
change certain terms and conditions in any contract.

The U.S. government also has the right to terminate any contract if termination is in the government’s interest, or if we default by failing to perform in
accordance with the milestones set forth in the contract. Termination-for-convenience provisions generally enable us to recover only our costs incurred or
committed  (plus  a  portion  of  the  agreed  fee)  and  settlement  expenses  on  the  work  completed  prior  to  termination.  Except  for  the  amount  of  services
received by the government, termination-for-default provisions do not permit recovery of fees.

In addition, we must comply with numerous laws and regulations that affect how we conduct business with the United States government. Among the most
significant government contracting regulations that affect our business are:

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FAR, and agency-specific regulations supplements to the FAR, which comprehensively regulate the procurement, formation, administration
and  performance  of  government  contracts  and  implement  federal  procurement  policy  in  numerous  areas,  such  as  employment  practices,
protection of the environment, accuracy and retention periods of records, recording and charging of costs, treatment of laboratory animals and
human subject research;
business ethics and public integrity obligations, which govern conflicts of interest and the hiring of former government employees, restrict the
granting of gratuities and funding of lobbying activities and incorporate other requirements such as the Anti-Kickback Act and the Foreign
Corrupt Practices Act;
export and import control laws and regulations; and

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•

laws, regulations and executive orders restricting the use and dissemination of information classified for national security purposes and the
exportation of certain products and technical data.

Furthermore,  we  may  be  required  to  enter  into  agreements  and  subcontracts  with  third  parties,  including  suppliers,  consultants  and  other  third-party
contractors,  in  order  to  satisfy  our  contractual  obligations  pursuant  to  our  agreements  with  the  U.S.  government.  Negotiating  and  entering  into  such
arrangements can be time-consuming and we may not be able to reach agreement with such third parties. Any such agreement must also be compliant with
the terms of our government contract. Any delay or inability to enter into such arrangements or entering into such arrangements in a manner that is non-
compliant with the terms of our contract, may result in violations of our contract.

As a result of these unfavorable provisions, we must undertake significant compliance activities. The diversion of resources from commercial programs to
these compliance activities, as well as the exercise by the U.S. government of any rights under these provisions, could materially harm our business.

Our business is subject to audit by the U.S. government and a negative audit could adversely affect our business.

United  States  government  agencies,  such  as  the  DHHS,  routinely  audit  and  investigate  government  contractors  and  recipients  of  federal  grants.  These
agencies review a contractor’s performance under its contracts, cost structure and compliance with applicable laws, regulations and standards.

The  DHHS  can  also  review  the  adequacy  of,  and  a  contractor’s  compliance  with,  its  internal  control  systems  and  policies,  including  the  contractor’s
purchasing, property, estimating, compensation and management information systems. Any costs found to be improperly allocated to a specific contract
will not be reimbursed, while such costs already reimbursed must be refunded. If an audit uncovers improper or illegal activities, we may be subject to civil
and criminal penalties and administrative sanctions, including:

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termination of contracts;
forfeiture of profits;
suspension of payments;
fines; and
suspension or prohibition from conducting business with the U.S. government.

In addition, we could suffer serious reputational harm if allegations of impropriety were made against us by the U.S. government, which could adversely
affect our business.

In  2022,  the  National  Institutes  of  Health  (NIH)  Division  of  Financial  Advisory  Services  (DFAS)  initiated  a  routine  audit  related  to  the  BARDA
development contract. This audit is a scheduled audit and not in response to any allegations of misconduct or impropriety.

Increasing demand for compassionate use of our unapproved therapies could result in losses.

Risks Related to Our Business Operations and Industry

Recent media attention to individual patients' expanded access requests has resulted in the introduction of legislation at the local and national level referred
to as "Right to Try" laws, such as the Right to Try Act, which are intended to give patients access to unapproved therapies. New and emerging legislation
regarding expanded access to unapproved drugs for life-threatening illnesses could negatively impact our business in the future. In addition, during 2014,
we were the target of an active and disruptive social media campaign related to a request for access to TEMBEXA. If we experience similar social media
campaigns in the future, we may experience significant disruption to our business which could result in losses.

A possible consequence of both activism and legislation in this area is the need for us to initiate an unanticipated expanded access program or to make our
product  candidates  more  widely  available  sooner  than  anticipated.  We  are  a  small  company  with  limited  resources  and  unanticipated  trials  or  access
programs could result in diversion of resources from our primary goals.

In addition, patients who receive access to unapproved drugs through compassionate use or expanded access programs have life-threatening illnesses and
have exhausted all other available therapies. The risk for serious adverse events in this patient population is high which could have a negative impact on the
safety profile of our product candidates, which could cause significant delays or an inability to successfully commercialize them, which could materially
harm our business. Patient demand for ONC201 or ONC206 outside of our clinical trial could impair the conduct or delay the completion of our controlled
clinical trials. We have amended the protocol of our open expanded access program to focus on patients that are not eligible for

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the  Phase  3  ACTION  study.  Therefore,  the  Phase  3  ACTION  study  will  serve  as  the  main  mechanism  for  a  patients  with  newly  diagnosed  H3  K27M-
mutant diffuse glioma following completion of radiotherapy to receive ONC201. This decision could prompt adverse publicity or other disruptions related
to potential participants in such expanded access programs.

Competition for Phase 3 ACTION study eligible patients from Investigator Initiated Clinical Trials (IITs) could result in losses.

We currently support the Biological Medicine for Diffuse Intrinsic Pontine Glioma (DIPG) Eradication (BIOMEDE 2) IIT, sponsored by Gustave Roussy,
in Paris France. It is a multicenter, randomized open-label phase-3 controlled trial evaluating efficacy of ONC201 in comparison with everolimus (primary
objective based on internal comparison) and subsequently to historical controls. Currently, the BIOMEDE 2 study is open to patients who may be otherwise
eligible for the Phase 3 ACTION study. The competing enrollment may have a negative effect on our ability to enroll the Phase 3 ACTION Study. Patients
may  prefer  to  enroll  in  the  BIOMEDE  2  IIT  instead  of  the  Phase  3  ACTION  study  because  that  study  does  not  contain  a  placebo  control  arm.  Patient
preference for the BIOMEDE 2 IIT could impair the conduct or delay the initiation or completion of the Phase 3 ACTION study. If initiation or completion
of the Phase 3 ACTION study is delayed, our development costs may increase, our approval process could be delayed, any periods during which we may
have the exclusive right to commercialize ONC201 may be reduced and our competitors may have more time to bring products to market before we do.
Any of these events could impair our ability to generate revenues from product sales and impair our ability to generate regulatory and commercialization
milestones and royalties, all of which could have a material adverse effect on our business. We recently worked with another IIT sponsor to amend the
protocol  to  remove  potentially  Phase  3  ACTION  study  eligible  patients.  This  decision  could  prompt  adverse  publicity  or  other  disruptions  related  to
potential participants in the IITs.

If we fail to comply with the extensive legal and regulatory requirements affecting the health care industry, we could face increased costs, delays in the
development of our product candidates, penalties and a loss of business.

Our activities, and the activities of our collaborators, partners and third-party providers, are subject to extensive government regulation and oversight both
in  the  United  States  and  in  foreign  jurisdictions.  The  FDA  and  comparable  agencies  in  other  jurisdictions  directly  regulate  many  of  our  most  critical
business  activities,  including  the  conduct  of  preclinical  and  clinical  studies,  product  manufacturing,  advertising  and  promotion,  product  distribution,
adverse event reporting and product risk management. States increasingly have been placing greater restrictions on the marketing practices of healthcare
companies. In addition, pharmaceutical and biotechnology companies have been the target of lawsuits and investigations alleging violations of government
regulations,  including  claims  asserting  submission  of  incorrect  pricing  information,  impermissible  off-label  promotion  of  pharmaceutical  products,
payments  intended  to  influence  the  referral  of  federal  or  state  healthcare  business,  submission  of  false  claims  for  government  reimbursement,  antitrust
violations, violations of the Foreign Corrupt Practices Act, or violations related to environmental matters. Violations of governmental regulation may be
punishable  by  criminal,  civil  and  administrative  sanctions,  including  fines  and  civil  monetary  penalties  and  exclusion  from  participation  in  government
programs, including Medicare and Medicaid. In addition to penalties for violation of laws and regulations, we could be required to delay or terminate the
development  of  our  product  candidates,  or  we  could  be  required  to  repay  amounts  we  received  from  government  payers,  or  pay  additional  rebates  and
interest if we are found to have miscalculated the pricing information we have submitted to the government. Whether or not we have complied with the
law,  an  investigation  into  alleged  unlawful  conduct  could  increase  our  expenses,  damage  our  reputation,  divert  management  time  and  attention  and
adversely affect our business.

Our future success depends on our ability to retain key executives and to attract, retain and motivate qualified personnel.

We are highly dependent on the principal members of our executive team. While we have entered into employment agreements or offer letters with each of
our executive officers, any of them could leave our employment at any time, as all of our employees are “at will” employees. To help attract, retain, and
motivate qualified employees, we use share-based incentive awards such as employee stock options and restricted stock units. As of December 31, 2022,
approximately 95.9% of all outstanding options had an exercise price above the closing price of the stock on that date. As a result, the current situation
provides a considerable challenge to maintaining employee motivation, as well as creating a serious threat to retention until a recovery commences. If our
share-based compensation ceases to be viewed as a valuable benefit, our ability to attract, retain, and motivate employees could be weakened, which could
harm our results of operations.

The  share  reserves  under  our  2013  Equity  Incentive  Plan  (the  2013  Plan)  and  2013  Employee  Stock  Purchase  Plan  (ESPP)  were  previously  subject  to
automatic annual increases on January 1st of each year. In the future, subject to limited exceptions, we will be required to seek stockholder approval of
future  increases  to  the  number  of  shares  underlying  our  2013  Plan  (or  a  successor  plan)  and  ESPP.  In  the  event  we  are  unable  to  obtain  stockholder
approval of such future increases, our ability to attract, retain and motivate employees through the use of share-based compensation would be substantially
curtailed.

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We  do  not  maintain  “key  person”  insurance  for  any  of  our  executives  or  other  employees.  Recruiting  and  retaining  other  qualified  employees  for  our
business, including scientific and technical personnel, will also be critical to our success. There is currently a shortage of appropriately skilled executives in
our industry, which is likely to continue. We also experience competition for the hiring of scientific and clinical personnel from universities and research
institutions. As a result, competition for skilled personnel is intense and the turnover rate can be high. We may not be able to attract and retain personnel on
acceptable terms given the competition among numerous pharmaceutical and biotechnology companies for similar personnel. In addition, failure of any of
our clinical studies may make it more challenging to recruit and retain qualified personnel. The inability to recruit or loss of the services of any executive or
key employee may adversely affect the progress of our research, development and commercialization objectives.

In addition, we rely on consultants and advisors, including scientific and clinical advisors, to assist us in formulating our research and development and
commercialization strategy. Our consultants and advisors may be employed by employers other than us and may have commitments under consulting or
advisory contracts with other entities that may limit their availability to us, which could also adversely affect the progress of our research, development and
commercialization objectives.

Potential product liability lawsuits against us could cause us to incur substantial liabilities and to limit commercialization of any products that we may
develop.

The use of our product candidates, including ONC201, in clinical studies and the sale of any products for which we obtain marketing approval exposes us
to the risk of product liability claims. Product liability claims might be brought against us by consumers, health care providers, pharmaceutical companies
or others selling or otherwise coming into contact with our products. On occasion, large judgments have been awarded in class action lawsuits based on
drugs that had unanticipated adverse effects. If we cannot successfully defend against product liability claims, we could incur substantial liability and costs.
In addition, regardless of merit or eventual outcome, product liability claims may result in:

impairment of our business reputation and significant negative media attention;

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• withdrawal of participants from our clinical studies;
significant costs to defend the related litigation;
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distraction of management’s attention from our primary business;
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substantial monetary awards to patients or other claimants;
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inability to commercialize our product candidates, including ONC201; and
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decreased demand for our product candidates, if approved for commercial sale.
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We currently carry $15 million per occurrence, and $15 million in the aggregate in product liability insurance covering our United States clinical trials,
with additional local coverage as required for the other countries in which we conduct our trials, but not yet extending coverage to commercial sales. Our
current product liability insurance coverage may not be sufficient to reimburse us for any expenses or losses we may suffer. 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 us against losses due to liability. If and when we obtain marketing approval for our product candidates, we intend to expand our insurance coverage
to  include  the  sale  of  commercial  products;  however,  we  may  be  unable  to  obtain  product  liability  insurance  on  commercially  reasonable  terms  or  in
adequate  amounts.  A  successful  product  liability  claim  or  series  of  claims  brought  against  us  could  cause  our  stock  price  to  decline  and,  if  judgments
exceed our insurance coverage, could adversely affect our results of operations and business.

Risks Related To Our Common Stock

The market price of our common stock is likely to be volatile, and you may not be able to resell your shares at or above your purchase price.

The trading price of our common stock has been volatile, and is likely to continue to be volatile for the foreseeable future. Our stock price is subject to wide
fluctuations in response to a variety of factors, including the following:

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results of clinical trials of our product candidates or those of our competitors;
any  delay  in  filing  an  application  for  any  of  our  product  candidates  and  any  adverse  development  or  perceived  adverse  development  with
respect to regulatory review of that application;
failure to successfully develop and commercialize our product candidates, including ONC201;
termination of any of our license or collaboration agreements;
developments regarding the sale of our TEMBEXA program and specified related assets to Emergent;
any agency or judicial enforcement actions against us;
inability to obtain additional funding;

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regulatory or legal developments in the United States and other countries applicable to our product candidates;
adverse regulatory decisions;
changes in the structure of healthcare payment systems;
inability to obtain adequate product supply for our product candidates, or the inability to do so at acceptable prices;
introduction of new products, services or technologies by our competitors;
failure to meet or exceed financial projections we provide to the public;
failure to meet or exceed the estimates and projections of the investment community;
changes in the market valuations of similar companies;

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• market  conditions  in  the  pharmaceutical  and  biotechnology  sectors,  and  the  issuance  of  new  or  changed  securities  analysts’  reports  or

recommendations;
announcements of significant acquisitions, strategic partnerships, joint ventures or capital commitments by us or our competitors;
significant lawsuits (including patent or stockholder litigation), and disputes or other developments relating to proprietary rights (including
patents, litigation matters and our ability to obtain patent protection for our technologies);
additions or departures of key scientific or management personnel;
sales of our common stock by us or our stockholders in the future;
trading volume of our common stock;
general economic, industry and market conditions, including the impact of the ongoing COVID-19 pandemic; and
the other factors described in this “Risk Factors” section.

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In addition, the stock market in general, and The Nasdaq Global Market in particular, have experienced extreme price and volume fluctuations that have
often  been  unrelated  or  disproportionate  to  the  operating  performance  of  these  companies.  Broad  market  and  industry  factors  may  negatively  affect  the
market price of our common stock, regardless of our actual operating performance.

Our principal stockholders and management own a significant percentage of our stock and will be able to exert significant control over matters subject
to stockholder approval.

Based upon shares of common stock outstanding as of December 31, 2022, our then executive officers, directors, 5% stockholders (known to us through
available information) and their affiliates beneficially owned approximately 30.8% of our voting stock. Therefore, these stockholders have the ability to
substantially influence us through this ownership position. For example, these stockholders, if they choose to act together, may be able to influence the
election of directors, amendments of our organizational documents, or approval of any merger, sale of assets, or other major corporate transaction. This
concentration of voting power could delay or prevent an acquisition of our company on terms that other stockholders may desire.

Shareholder activism could cause material disruption to our business.

Publicly  traded  companies  have  increasingly  become  subject  to  campaigns  by  activist  investors  advocating  corporate  actions  such  as  actions  related  to
financial restructuring, dividends, share repurchases and even sales of assets or the entire company.

For example, our shareholder Rubric Capital Management (Rubric) issued a press release and filed a Schedule 13D in November 2022, in which Rubric
expressed a lack of confidence in the Company’s strategic direction. In response, the Company issued a press release in which we stated we do not believe
a liquidation of the Company is in the best interests of all of our shareholders as it would deprive them of the significant upside potential of ONC201 and
our other assets. We also stated it would be irresponsible to patients with this deadly disease as it would halt critical progress on ONC201. We stated we are
confident that the continued successful execution of our strategy is the best path to maximize shareholder value, and that our Board and leadership team
regularly consider all opportunities to create or enhance value.

Responding to proxy contests and other actions by Rubric or other activist investors could be costly and time-consuming, disrupt our operations and divert
the  attention  of  our  board  of  directors  and  senior  management  from  the  pursuit  of  our  business  strategies,  which  could  adversely  affect  our  results  of
operations and financial condition.

Failure  to  establish  and  maintain  adequate  finance  infrastructure  and  accounting  systems  and  controls  could  impair  our  ability  to  comply  with  the
financial reporting and internal controls requirements for publicly traded companies.

As a public company, we operate in an increasingly demanding regulatory environment, which requires us to comply with the Sarbanes-Oxley Act of 2002,
and the related rules and regulations of the Securities and Exchange Commission, expanded

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disclosure requirements, accelerated reporting requirements and more complex accounting rules. Company responsibilities required by the Sarbanes-Oxley
Act include establishing and maintaining corporate oversight and adequate internal control over financial reporting and disclosure controls and procedures.
Effective internal controls are necessary for us to produce reliable financial reports and are important to help prevent financial fraud.

Our compliance with Section 404 of the Sarbanes-Oxley Act has required and will continue to require that we incur substantial accounting expense and
expend significant management efforts. In this or future years, our testing, or the subsequent testing by our independent registered public accounting firm,
may reveal deficiencies in our internal controls that we would be required to remediate in a timely manner so as to be able to comply with the requirements
of Section 404 of the Sarbanes-Oxley Act each year. If we are not able to comply with the requirements of Section 404 of the Sarbanes-Oxley Act in a
timely manner each year, we could be subject to sanctions or investigations by the Securities and Exchange Commission, The Nasdaq Stock Market or
other regulatory authorities which would require additional financial and management resources and could adversely affect the market price of our common
stock. Furthermore, if we cannot provide reliable financial reports or prevent fraud, our business and results of operations could be harmed and investors
could lose confidence in our reported financial information.

Future sales and issuances of our common stock or rights to purchase common stock, including pursuant to our equity incentive plans, could result in
additional dilution of the percentage ownership of our stockholders and could cause our stock price to fall.

We expect that significant additional capital will be needed in the future to continue our planned operations. To the extent we raise additional capital by
issuing equity securities, our stockholders may experience substantial dilution. We may sell common stock, convertible securities or other equity securities
in  one  or  more  transactions  at  prices  and  in  a  manner  we  determine  from  time  to  time.  If  we  sell  common  stock,  convertible  securities  or  other  equity
securities  in  more  than  one  transaction,  investors  may  be  materially  diluted  by  subsequent  sales.  Such  sales  may  also  result  in  material  dilution  to  our
existing stockholders, and new investors could gain rights superior to our existing stockholders.

We are continuing to review additional potential transactions to add to our pipeline of product candidates, and these transactions could involve the issuance
of additional shares of common stock or other equity securities. For example, on January 7, 2021, we acquired Oncoceutics, a privately-held, clinical-stage
biotechnology company developing imipridones, including ONC201. As part of the consideration for the acquisition, we paid an upfront cash payment of
approximately $25.0 million and issued an aggregate of 8,723,769 shares of our common stock.

Pursuant  to  our  2013  Equity  Incentive  Plan  (the  2013  Plan),  our  management  is  authorized  to  grant  stock  options  to  our  employees,  directors  and
consultants. In addition, our board of directors may grant or provide for the grant of rights to purchase shares of our common stock pursuant to the terms of
our 2013 Employee Stock Purchase Plan (ESPP). To the extent we seek, and our stockholders approve, future increases to the number of shares underlying
our 2013 Plan (or a successor plan) and ESPP, our stockholders may experience additional dilution, which could cause our stock price to fall.

We have broad discretion in the use of the net proceeds from our financing transactions and may not use them effectively.

Our  management  has  broad  discretion  in  the  application  of  the  net  proceeds  from  our  financing  transactions.  Because  of  the  number  and  variability  of
factors  that  will  determine  our  use  of  the  net  proceeds  from  our  financing  transactions,  their  ultimate  use  may  vary  substantially  from  their  currently
intended use. The failure by our management to apply these funds effectively could result in financial losses that could have a material adverse effect on
our business, cause the price of our common stock to decline and delay the development of our product candidates. Pending their use, we have invested the
net proceeds from our financing transactions in investment-grade, interest-bearing securities with maturities less than 24 months. These investments may
not yield a favorable return to our stockholders.

Volatility in our stock price could subject us to securities class action litigation.

In the past, securities class action litigation has often been brought against a company following a decline in the market price of its securities. This risk is
especially relevant for us because pharmaceutical companies have experienced significant stock price volatility in recent years. If we face such litigation, it
could result in substantial costs and a diversion of management’s attention and resources, which could harm our business.

Changes in tax laws or regulations that are applied adversely to us or our customers may have a material adverse effect on our business, cash flow,
financial condition or results of operations.

New tax laws, statutes, rules, regulations or ordinances could be enacted at any time. Further, existing tax laws, statutes, rules, regulations or ordinances
could be interpreted differently, changed, or modified. Any such enactment, interpretation, change or

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modification  could  adversely  affect  us,  possibly  with  retroactive  effect.  For  example,  the  recently  enacted  IRA  imposes,  among  other  rules,  a  15%
minimum tax on the book income of certain large corporations and a 1% excise tax on certain corporate stock repurchases. .Changes in corporate tax rates,
the realization of net deferred tax assets relating to our operations, the taxation of foreign earnings, and the deductibility of expenses under the Tax Act as
amended by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) or any future tax reform legislation, could have a material impact on
the value of our deferred tax assets, could result in significant one-time charges, and could increase our future U.S. tax expense.

Our effective tax rate may fluctuate, and we may incur obligations in tax jurisdictions in excess of accrued amounts.

Our effective tax rate is derived from a combination of applicable tax rates in the various places that we operate. In preparing our financial statements, we
estimate the amount of tax that will become payable in each of such places. Nevertheless, our effective tax rate may be different than experienced in the
past due to numerous factors, including passage of the Tax Act, the results of examinations and audits of our tax filings, our inability to secure or sustain
acceptable  agreements  with  tax  authorities,  changes  in  accounting  for  income  taxes  and  changes  in  tax  laws.  Any  of  these  factors  could  cause  us  to
experience  an  effective  tax  rate  significantly  different  from  previous  periods  or  our  current  expectations  and  may  result  in  tax  obligations  in  excess  of
amounts accrued in our financial statements.

Our ability to use our net operating loss carryforwards and certain other tax attributes may be limited.

Our federal net operating loss (NOL) carryforwards generated in tax years beginning before January 1, 2018, are only permitted to be carried forward for
20  years  under  applicable  U.S.  tax  law.  Under  the  Tax  Act,  as  amended  by  the  CARES  Act,  our  federal  NOLs  generated  in  tax  years  beginning  after
December 31, 2017 may be carried forward indefinitely, but the deductibility of such federal NOLs is limited. It is uncertain if and to what extent various
states will conform to the Tax Act or the CARES Act.

In addition, under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended (the Code), and corresponding provisions of state law, if a
corporation undergoes an “ownership change,” which is generally defined as a greater than 50% change, by value, in its equity ownership over a three-year
period, the corporation’s ability to use its pre-change NOL carryforwards and certain other pre-change federal tax attributes (such as research tax credits) to
offset its post-change income or taxes may be limited. We may experience ownership changes in the future as a result of subsequent shifts in our stock
ownership,  some  of  which  are  outside  our  control.  As  a  result,  our  ability  to  use  our  federal  carryforwards  and  certain  other  pre-change  federal  tax
attributes (such as research tax credits) to offset our post-change income or taxes could be limited. Similar provisions of state tax law may also apply to
limit  our  use  of  accumulated  state  tax  attributes.  In  addition,  at  the  state  level,  there  may  be  periods  during  which  the  use  of  NOL  carryforwards  is
suspended or otherwise limited. As a result, we may be unable to use all or a material portion of our state NOL carryforwards and other state tax attributes,
which could accelerate or permanently increase state taxes owed.

Because we do not anticipate paying any cash dividends on our common stock in the foreseeable future, capital appreciation, if any, would be your sole
source of gain.

We  have  never  declared  or  paid  any  cash  dividends  on  our  common  stock.  We  currently  anticipate  that  we  will  retain  any  future  earnings  for  the
development, operation and expansion of our business and do not anticipate declaring or paying any cash dividends for the foreseeable future. As a result,
capital appreciation, if any, of our common stock would be your sole source of gain on an investment in our common stock for the foreseeable future.

Provisions in our corporate charter documents and under Delaware law could make it more difficult for a third-party to acquire us or increase the cost
of  acquiring  us,  even  if  doing  so  would  benefit  our  stockholders  and  may  prevent  attempts  by  our  stockholders  to  replace  or  remove  our  current
management.

Some provisions of our charter documents and Delaware law may have anti-takeover effects that could discourage an acquisition of us by others, even if an
acquisition would be beneficial to our stockholders and may prevent attempts by our stockholders to replace or remove our current management. These
provisions include:

•

•
•
•

authorizing the issuance of “blank check” preferred stock, the terms of which may be established and shares of which may be issued without
stockholder  approval  which  could  be  used  to  institute  a  “poison  pill”  that  would  work  to  dilute  the  stock  ownership  of  a  potential  hostile
acquirer, effectively preventing acquisitions that have not been approved by our board of directors;
allowing the authorized number of our directors to be changed only by resolution of our board of directors;
limiting the removal of directors;
creating a staggered board of directors;

48

•

•
•

requiring  that  stockholder  actions  must  be  effected  at  a  duly  called  stockholder  meeting  and  prohibiting  stockholder  actions  by  written
consent;
eliminating the ability of stockholders to call a special meeting of stockholders; and
establishing advance notice requirements for nominations for election to the board of directors or for proposing matters that can be acted upon
at duly called stockholder meetings.

The amendment of any of these provisions, with the exception of the ability of our board of directors to issue shares of preferred stock and designate any
rights, preferences and privileges thereto, would require the affirmative vote of the holders of at least 66 2/3 percent of the voting power of all of our then
outstanding common stock.

These provisions may frustrate or prevent any attempts by our stockholders to replace or remove our current management by making it more difficult for
stockholders to replace members of our board of directors, which is responsible for appointing the members of our management. In addition, we are subject
to  Section  203  of  the  Delaware  General  Corporation  Law,  which  generally  prohibits  a  Delaware  corporation  from  engaging  in  any  of  a  broad  range  of
business  combinations  with  an  interested  stockholder  for  a  period  of  three  years  following  the  date  on  which  the  stockholder  became  an  interested
stockholder, unless such transactions are approved by our board of directors. This provision could have the effect of delaying or preventing a change of
control, whether or not it is desired by or beneficial to our stockholders. Further, other provisions of Delaware law may also discourage, delay or prevent
someone from acquiring us or merging with us.

Risks Related to Information Technology

Significant disruptions of information technology systems or breaches of data security could adversely affect our business.

Our business is increasingly dependent on critical, complex, and interdependent information technology (IT) systems, including Internet-based systems, to
support business processes as well as internal and external communications. The size and complexity of our IT systems make us potentially vulnerable to
IT system breakdowns, malicious intrusion, and computer viruses, which may result in the impairment of our ability to operate our business effectively.

In  addition,  our  systems  are  potentially  vulnerable  to  data  security  breaches-whether  by  employees  or  others-which  may  expose  sensitive  data  to
unauthorized persons. Such data security breaches could lead to the loss of trade secrets or other intellectual property, or could lead to the public exposure
of personal information (including sensitive personal information) of our employees, clinical trial patients, customers, business partners and others.

Any such disruption or security breach could result in legal proceedings, liability under laws that protect the privacy of personal information, regulatory
penalties, disruptions to our operations and collaborations, and damage to our reputation, which could harm our business and results of operations.

Increasing use of social media could give rise to liability, breaches of data security, or reputational damage.

We  and  our  employees  are  increasingly  utilizing  social  media  tools  as  a  means  of  communication  both  internally  and  externally.  Despite  our  efforts  to
monitor  evolving  social  media  communication  guidelines  and  comply  with  applicable  rules,  there  is  risk  that  the  use  of  social  media  by  us  or  our
employees  to  communicate  about  our  products  or  business  may  cause  us  to  be  found  in  violation  of  applicable  laws  and  regulations.  In  addition,  our
employees  may  knowingly  or  inadvertently  make  use  of  social  media  in  ways  that  may  not  comply  with  our  social  media  policy  or  other  legal  or
contractual  requirements,  which  may  give  rise  to  liability,  lead  to  the  loss  of  trade  secrets  or  other  intellectual  property,  or  result  in  public  exposure  of
personal information of our employees, clinical trial patients, customers, and others. Furthermore, negative posts or comments about us or our products in
social media could seriously damage our reputation, brand image, and goodwill.

49

ITEM 1B.    UNRESOLVED STAFF COMMENTS

None.

ITEM 2.    PROPERTIES

Our  corporate  headquarters  are  located  at  2505  Meridian  Parkway,  Suite  100,  Durham,  North  Carolina  27713  in  a  facility  we  lease  encompassing
approximately 21,325 square feet of office space. The leases for this facility expire in July 2026. We separately lease laboratory space in Durham, North
Carolina, encompassing a total of approximately 7,925 square feet. The lease for this laboratory space in Durham expires in July 2026.

We believe that our property and equipment are generally well maintained and in good operating condition.

ITEM 3.     LEGAL PROCEEDINGS

None.

ITEM 4.    MINE SAFETY DISCLOSURES

Not applicable.

50

PART II

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

Stock Performance Graph

(1)

The following graph shows a comparison from December 31, 2017 through December 31, 2022 of the cumulative total return for our common stock, the
Nasdaq Biotechnology Index (NBI) and the Nasdaq Composite Index (CCMP). The graph assumes an initial investment of $100 on December 31, 2017.
The comparisons in the graph below are based upon historical data and are not intended to forecast or be indicative of possible future performance of our
common stock or Indexes.

Comparison of Cumulative Total Return*
Among Chimerix, Inc., the Nasdaq Biotechnology Index and the Nasdaq Composite Index

(1) 

This section is not “soliciting material,” is not deemed “filed” with the SEC and is not to be incorporated by reference in any of our filings under the
Securities Act or the Exchange Act whether made before or after the date hereof and irrespective of any general incorporation language in any such filing.
* Assuming the investment of $100 on 12/31/2017 (and the reinvestment of dividends thereafter) in each of (i) Chimerix, Inc.’s common stock, (ii) the
Nasdaq Biotechnology Index and (iii) the Nasdaq Composite Index.

Stockholders

As of February 24, 2023, there were 72 stockholders of record of our common stock, which excludes stockholders whose shares were held in nominee or
street  name  by  brokers.  The  actual  number  of  common  stockholders  is  greater  than  the  number  of  record  holders,  and  includes  stockholders  who  are
beneficial  owners,  but  whose  shares  are  held  in  street  name  by  brokers  and  other  nominees.  This  number  of  holders  of  record  also  does  not  include
stockholders whose shares may be held in trust by other entities.

Dividend Policy

We  have  never  declared  or  paid  any  cash  dividends  on  our  common  stock.  We  currently  intend  to  retain  all  available  funds  and  any  future  earnings  to
support our operations and finance the growth and development of our business. We do not intend to pay cash dividends on our common stock for the
foreseeable future. Any future determination related to our dividend policy will be made at the discretion of our board of directors and will depend upon,
among other factors, our results of operations, financial condition, capital requirements, contractual restrictions, business prospects and other factors our
board of directors may deem relevant. Additionally, the Loan Agreement may prohibit us from declaring or paying dividends.

Recent Sales of Unregistered Securities

None.

51

 
 
 
 
Securities Authorized for Issuance Under Equity Compensation Plans

Information about our equity compensation plans is incorporated herein by reference to Item 12 of Part III of this Annual Report.

Purchases of Equity Securities by the Issuer and Affiliated Purchasers

We did not purchase any of our securities during the period covered by this Annual Report.

ITEM 6.    RESERVED

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

The  following  discussion  and  analysis  should  be  read  in  conjunction  with  “Selected  Financial  Data”  and  our  financial  statements  and  related  notes
included elsewhere in this Annual Report. This discussion and analysis and other parts of this Annual Report contain forward-looking statements based
upon  current  beliefs,  plans  and  expectations  that  involve  risks,  uncertainties  and  assumptions,  such  as  statements  regarding  our  plans,  objectives,
expectations,  intentions  and  projections.  Our  actual  results  and  the  timing  of  selected  events  could  differ  materially  from  those  anticipated  in  these
forward-looking statements as a result of several factors, including those set forth under “Risk Factors” and elsewhere in this Annual Report. You should
carefully read the “Risk Factors” section of this Annual Report to gain an understanding of the important factors that could cause actual results to differ
materially from our forward-looking statements. Please also see the section entitled “Forward-Looking Statements.”

Overview

Chimerix (Chimerix, we, our, us or the Company) is a biopharmaceutical company whose mission it is to develop medicines that meaningfully improve and
extend  the  lives  of  patients  facing  deadly  diseases.  The  Company  is  focused  on  developing  imipridones  as  a  potential  new  class  of  selective  cancer
therapies.  The  most  advanced  imipridone  is  dordaviprone  (ONC201)  which  is  in  clinical-stage  development  for  H3  K27M-mutant  glioma  as  its  lead
indication. In addition, imipridone ONC206 is currently in dose escalating clinical trials.

Recent Developments

Dordaviprone, ONC201

Launch of the Phase 3 ACTION Study

In  November  2022,  Chimerix  announced  the  launch  of  its  Phase  3  ACTION  study  at  the  annual  Society  for  Neuro-Oncology  (SNO)  conference.  The
ACTION trial enrolls patients shortly after they have completed front-line radiation therapy that is the standard of care for glioma. The study is designed to
enroll 450 patients randomized 1:1:1 to receive ONC201 at one of two dosing frequencies or placebo. Participants will be randomized to receive either: (i)
625mg of ONC201 once per week (the Phase 2 dosing regimen), (ii) 625mg twice per week on two consecutive days or (iii) placebo. The study is open to
pediatric  and  adult  patients  >10kg  body  weight  and  the  dose  will  be  scaled  by  body  weight  for  patients  weighing  less  than  52.5kg.  Primary  endpoints
include Overall Survival (OS) and progression free survival (PFS). OS will be assessed for efficacy at three alpha-allocated timepoints consisting of two
interim  assessments  by  the  Independent  Data  Monitoring  Committee  (IDMC)  at  164  events  and  246  events,  respectively,  and  a  final  assessment  at  327
events.  The  final  PFS  analysis  will  be  performed  after  286  events,  with  progression  assessed  using  response  assessment  in  neuro-oncology-high  grade
glioma (RANO HGG) and response assessment in neuro-oncology-low grade glioma (RANO-LGG) criteria by blinded independent central review (BICR).
Secondary endpoints include corticosteroid response, performance status response, change from baseline in quality of life (QoL) assessments and change
from baseline in neurologic function as assessed by the Neurologic Assessment in Neuro-Oncology (NANO) scale.

Our plan is to initiate a submission to regulators for approval upon a positive overall survival analysis at either of the interim or the final overall survival
analyses. The first submission for marketing authorization will likely be initiated in the US with submissions outside the US to follow. In addition, in the
event  the  result  of  the  progression  free  survival  analysis  is  positive,  we  would  discuss  the  potential  for  submission  and  approval  of  ONC201  with  the
regulatory authorities based on this data.

52

 
 
 
External and Company sponsored natural disease history study supports OS advantage in patients who received ONC201

At  the  annual  SNO  conference  two  external  presentations  reported  an  OS  advantage  in  patients  who  received  ONC201.  An  OS  analysis  of  academic
investigators  who  evaluated  clinical  trials  and  institutional  experiences  in  the  United  States  and  Europe  indicated  superior  outcomes  for  patients  who
received ONC201, either prior to or after disease progression, compared to patients who never received ONC201. For patients who received ONC201 prior
to disease progression, the same treatment setting being evaluated in the Phase 3 ACTION study, the median OS for patients who received ONC201 was
26.3  months  (n=35).  This  was  compared  to  12  months  for  patients  who  did  not  receive  ONC201  (n=274,  p<0.0001).  In  the  recurrent  setting,  patients
treated with ONC201 (n=37) had a median overall survival of 16.2 months compared to 8.1 months for those not treated with ONC201 (n=99, p=0.05).
Authors concluded that ONC201 efficacy was enriched in patients treated prior to recurrence.

Separately,  a  poster  presentation  at  SNO  from  xCures  evaluated  real  world  outcomes  and  treatment  patterns  among  patients  with  DMG,  which  also
concluded ONC201 meaningfully extends OS in patients with DMG. In addition, in December 2022, we reported data from our sponsored Natural Disease
History study that supports poor prognosis for recurrent H3 K27M-mutant glioma patients. The study gathered data across eleven sites in patients who did
not receive ONC201.

Overall Survival Cohort. In relapsed patients who did not receive ONC201, the median overall survival following first disease progression was 5.1 months.
This is in contrast to the previously reported ONC201 Phase 2 data set which showed a median OS of 13.7 months from the start of ONC201 treatment
following disease progression. Rates of survival at 12 and 24 months in the ONC201 Phase 2 analysis were approximately 2 - 3 times the rates observed in
this analysis of patients who did not receive ONC201.

Objective  Response  Cohort.  The  Company  also  evaluated  objective  response  by  RANO-HGG  criteria  in  patients  who  received  therapies  other  than
ONC201 but met similar selection criteria used for the Phase 2 analysis of ONC201 designed to isolate single agent responses. In the two patients who
were evaluable, neither achieved an objective response. The low number of patients who qualified was primarily due to the high prevalence of ONC201,
bevacizumab and radiotherapy use during that period of relapse, which would confound an objective response determination.

The  ONC201  Phase  2  Efficacy  Analysis  by  Blinded  Independent  Central  Review  (BICR)  in  recurrent  H3  K27M-mutant  DMG  demonstrated  a  30%
Response Assessment in Neuro-Oncology criteria for high grade glioma (RANO HGG) and/or low grade glioma (LGG). This data was based on a strict
criteria to ensure responses were attributable to a single agent. Each response required imaging and clinical criteria and subject to a dual reader BICR.

Early Pipeline Development – ONC206, ONC212 and CMX521

ONC206  is  a  second  generation,  potentially  differentiated  imipridone,  that  has  demonstrated  anti-cancer  activity  in  pre-clinical  models.  ONC206  is
currently being evaluated in Phase I dose escalation trials in partnership with the National Institutes of Health (NIH) and with the Pacific Pediatric Neuro-
Oncology Consortium (PNOC). In March 2023, the Company reported a finding of an investigator-assessed response in a recurrent glioblastoma patient
without the H3K27M-mutation who received monotherapy ONC206 has emerged during dose escalation in the PNOC study.

ONC212,  which  targets  GPR132  and  ClpP,  has  completed  IND-enabling  toxicology  studies.  Subject  to  supportive  data,  we  expect  to  conduct  first-in-
human trials as next steps. ONC212 is being explored pre-clinically in collaboration with MD Anderson Cancer Center and Brown University.

CMX521

CMX521  is  a  nucleoside  analog  antiviral  drug  candidate  for  the  treatment  of  SARS-CoV-2.  CMX521  is  not  mutagenic,  clastogenic,  or  associated  with
mitochondrial toxicity. In addition, oral CMX521 demonstrated a favorable profile in GLP toxicology studies and was well-tolerated up to 2,400 mg in a
healthy volunteer Phase 1 study for a different indication.

Pursuant  to  a  2006,  agreement  between  the  Company  and  The  Regents  of  the  University  of  Michigan  (UM),  the  Company  obtained  an  exclusive,
worldwide license to UM’s patent rights in certain inventions related to certain compounds originally synthesized at UM, including CMX521. Under the
license  agreement,  the  Company  is  permitted  to  research,  develop,  manufacture  and  commercialize  products  utilizing  the  UM  Patent  Rights,  and  to
sublicense such rights subject to certain sublicensing fees and royalty payments.

We are currently working with the Rapidly Emerging Antiviral Drug Development Initiative (READDI) at the University of North Carolina at Chapel Hill
(UNC) which is the co-recipient of a grant for approximately $1.7 million from the state of North Carolina for the development of CMX521 as a potential
treatment for SARS-CoV-2. The grant will fund prodrug synthesis and

53

animal studies to optimize delivery of CMX521 to the lungs via a convenient oral formulation. In addition, UNC will conduct COVID-19 disease mouse
efficacy models and evaluate lung delivery of the active antiviral.

TEMBEXA (brincidofovir, BCV)

On September 26, 2022, we closed the Asset Sale with Emergent Biodefense Operations Lansing LLC (Emergent), upon which we received $238 million
upfront and could receive additional milestones of up to $136.5 million to be paid contingent upon execution of optional future procurement awards from
the Biomedical Advanced Research and Development Authority (BARDA) and other development milestones. We are also entitled to earn a 20% royalty
on future gross profit of TEMBEXA in the United States associated with volumes above 1.7 million treatment courses of therapy during the exclusivity
period of TEMBEXA. The agreement also allows us to earn a 15% royalty on all gross profit associated with TEMBEXA sales outside of the United States
during the exclusivity period of TEMBEXA on a market-to-market basis.

We  continue  to  provide  operational  support  to  Emergent  in  furtherance  of  our  obligations  under  both  the  Asset  Purchase  Agreement  (and  related
agreements) and the BARDA Agreement. The BARDA Agreement was novated to Emergent in December 2023.

Additionally, in light of the on-going transition of TEMBEXA to Emergent, the size of the Company was reduced by approximately 25% in order to focus
our development capability and capital allocation to our oncology pipeline.

Business Development Review

In  addition  to  our  prior  business  development  transactions,  management  is  continuing  to  conduct  a  review  and  assessment  of  potential  transaction
opportunities with the goal of building our product candidate pipeline, including, but not limited to, licensing, merger or acquisition transactions, or the
license, purchase or sale of specific assets, in addition to other potential actions aimed at maximizing stockholder value. There can be no assurance that this
review will result in the identification or consummation of any additional transaction or action.

Financial Overview

Revenues

To date, we have generated modest, non-recurring revenue from product sales. Prior to 2022, all of our revenue to date has been derived from government
grants and a contract and the receipt of up-front proceeds under our collaboration and license agreements.

Emergent BioSolutions, Inc.

On September 26, 2022, the Company closed the previously disclosed Asset Sale with Emergent. Emergent paid the Company an upfront cash payment of
approximately $238 million upon closing. In addition, pursuant to the Asset Purchase Agreement, the Company is eligible to receive from Emergent: (i) up
to an aggregate of approximately $124 million in milestone payments payable upon the exercise of the options under the BARDA Agreement; (ii) royalty
payments equal to 15% of the gross profits from the sales of TEMBEXA made outside of the United States; (iii) royalty payments equal to 20% of the
gross profits from the sales of TEMBEXA made in the United States in excess of 1.7 million treatment courses; and (iv) up to an additional $12.5 million
upon the achievement of certain other developmental milestones.

The Company continues to provide operational support to Emergent in furtherance of the obligations under both the Asset Purchase Agreement (and related
agreements) and the BARDA Agreement. The BARDA Agreement was novated to Emergent in December 2022. Under Asset Purchase Agreement, the
Company recognized approximately $0.5 million of contract revenue for support provided for the twelve months ended December 31, 2022.

TEMBEXA Procurement Agreements

In  June  2022,  the  Company  entered  into  a  Supply  Agreement  (the  Supply  Agreement)  with  a  third-party  outside  of  North  America  (the  Purchaser),
pursuant  to  which  the  Company  was  responsible  for  supplying  to  the  Purchaser,  and  the  Purchaser  was  responsible  for  purchasing  from  the  Company,
TEMBEXA  treatment  courses  for  use  in  a  jurisdiction  outside  of  the  United  States.  Under  the  terms  of  the  Supply  Agreement,  the  Purchaser  paid  the
Company an aggregate purchase price of approximately $9.3 million, in two equal installments in June 2022 and July 2022. The Company recognized $9.3
million of procurement revenue under the Supply Agreement for the twelve months ended December 31, 2022.

54

Additionally, in June 2022, the Public Health Agency of Canada (PHAC) awarded a Contract (the PHAC Contract) to the Company, pursuant to which
PHAC agreed to purchase up to approximately $25.3 million (CAD $33.0 million) of TEMBEXA treatment courses for use in Canada. Substantially all of
the  procurement  was  delivered  and  accepted  by  PHAC  in  July  2022,  completing  the  performance  obligation  for  those  shipments  and  resulting  in  $22.6
million of procurement revenue for the twelve months ended December 31, 2022. PHAC assigned the PHAC Contract to Emergent in November 2022. The
remaining deliveries of treatment courses were delivered by Emergent and are subject to the royalty terms of the Asset Purchase Agreement applicable to
gross profits outside the United States. The Company recognized approximately $0.4 million of royalty revenue in the twelve months ended December 31,
2022.

BARDA

In  February  2011,  we  entered  into  a  cost-plus  fixed  fee  development  contract  with  BARDA.  Under  the  contract  we  received  $72.5  million  in  expense
reimbursement and $4.6 million in fees. The contract expired in accordance with its terms in September 2021. Under the BARDA contract, we recognized
contract revenue of $1.6 million and $5.3 million during the twelve months ended, December 31, 2021 and 2020, respectively.

In  the  future,  we  may  generate  revenue  from  a  combination  of  product  sales,  license  fees,  milestone  payments  and  royalties  from  the  sales  of  products
developed under licenses of our intellectual property. We expect that any revenue we generate will fluctuate from quarter to quarter as a result of the timing
and amount of license fees, milestone and other payments, and the amount and timing of payments that we receive upon the sale of our products, to the
extent  any  are  successfully  commercialized.  If  we  fail  to  complete  the  development  of  any  product  candidates  in  a  timely  manner  or  obtain  regulatory
approval for them, our ability to generate future revenue, and our results of operations and financial position, would be materially adversely affected.

Research and Development Expenses

Since  our  inception,  we  have  focused  our  resources  primarily  on  our  research  and  development  activities,  including  conducting  preclinical  studies  and
clinical  trials,  manufacturing  development  efforts  and  activities  related  to  regulatory  filings  for  our  product  candidates.  We  recognize  research  and
development expenses as they are incurred. Costs for certain development activities are recognized based on an evaluation of the progress to completion of
specific  tasks  using  information  and  data  provided  to  us  by  our  vendors.  We  cannot  determine  with  certainty  the  duration  and  completion  costs  of  the
current or future clinical studies of any product candidates. Our research and development expenses consist primarily of:

•

•

•

•
•

fees paid to consultants and contract research organizations (CROs), including in connection with preclinical and clinical trials, and other related
clinical trial fees, such as for investigator grants, patient screening, laboratory work, clinical trial database management, clinical trial material
management and statistical compilation and analysis;
salaries and related overhead expenses, which include stock option, restricted stock units and employee stock purchase program compensation
and benefits, for personnel in research and development functions;
payments to third-party manufacturers, which produce, test and package drug substance and drug product (including continued testing of process
validation and stability);
costs related to legal and compliance with regulatory requirements; and
license fees for and milestone payments related to licensed products and technologies.

The  table  below  summarizes  our  research  and  development  expenses  for  the  periods  indicated  (in  thousands).  Our  direct  research  and  development
expenses consist primarily of external costs, such as fees paid to investigators, consultants, central laboratories and CROs, in connection with our clinical
trials,  preclinical  development,  and  payments  to  third-party  manufacturers  of  drug  substance  and  drug  product.  We  typically  use  our  employee  and
infrastructure resources across multiple research and development programs.

Direct research and development expenses
Research and development personnel costs - excluding stock-based compensation
Research and development personnel costs - stock-based compensation
Indirect research and development expenses

     Total research and development expenses

55

Years Ended December 31,
2021

2020

2022

$

$

42,227  $
18,615 
8,267 
2,522 
71,631  $

26,808  $
17,709 
6,611 
22,689 
73,817  $

19,125 
11,543 
2,969 
2,595 
36,232 

 
 
 
 
 
 
The successful development of product candidates is highly uncertain. At this time, we cannot reasonably estimate the nature, timing or costs of the efforts
that will be necessary to complete the development of any product candidates or the period, if any, in which material net cash inflows from any product
candidates may commence. This is due to the numerous risks and uncertainties associated with our business, as detailed in Part II, Item IA, “Risk Factors”
in this Quarterly Report on Form 10-Q and in our other filings with the SEC.

Imipridones program

In January 2021, we acquired Oncoceutics. In connection with the transaction, we recorded $82.9 million of acquired in-process research and development
expenses for the three months ended March 31, 2021, which included $25.0 million for an upfront payment to Oncoceutics, $43.4 million related to the fair
value of 8,723,769 shares of common stock issued to Oncoceutics, a $14.0 million promissory note due on the one-year anniversary of the acquisition, and
$0.3  million  related  to  transaction  costs  consisting  primarily  of  legal  and  professional  fees.  As  we  continue  to  develop  and  prepare  ONC201  for  U.S.
regulatory approval, we expect to incur significant research and development expense. We also plan to incur development expenses in connection with the
continued development of other Oncoceutics compounds, including ONC206 and ONC212.

TEMBEXA (Brincidofovir, BCV)

We developed TEMBEXA for the treatment of smallpox. FDA marketing approval for TEMBEXA was received on June 4, 2021. Under our February 2011
cost-plus-fixed fee development contract with BARDA, we incurred expenses in connection with the development of orthopoxvirus animal models, the
demonstration of efficacy and pharmacokinetics of TEMBEXA in the animal models, the conduct of clinical studies for subjects with DNA viral infections,
the manufacture and process validation of bulk drug substance and TEMBEXA 100 mg tablets and TEMBEXA 10 mg/mL oral suspension, and submission
of the NDAs to the FDA. In addition, we have incurred additional supportive costs for the development of TEMBEXA for smallpox that we did not seek
reimbursement  for  from  BARDA.  We  have  incurred  costs  related  to  the  manufacturing  of  TEMBEXA  for  a  procurement  contract.  These  costs  were
expensed as incurred until the June 2021 FDA approval. Following the approval, costs related to the manufacturing of TEMBEXA are recorded and shown
as  inventories  on  the  Consolidated  Balance  Sheets.  With  the  sale  of  TEMBEXA  to  Emergent  all  inventory,  prepaids  and  liabilities  associated  with
TEMBEXA were transferred to Emergent as part of the transaction.

Dociparstat sodium (DSTAT)

With the decision to stop development of DSTAT, we are currently in the process of closing our Phase 3 DASH AML trial. Due to the decision to terminate
the program we have $1.3 million of accounts payable and contract close-out accruals as of December 31, 2022. We expect the close-out activities related
to this program to extend through mid-2023 as we continue treatment for enrolled patients on the trial and close down clinical trial sites.

General and Administrative Expenses

General  and  administrative  expenses  consist  primarily  of  salaries  and  related  costs  for  employees  in  executive,  finance,  commercial,  investor  relations,
information  technology,  legal,  human  resources  and  administrative  support  functions,  including  share-based  compensation  expenses  and  benefits.  Other
significant  general  and  administrative  expenses  include  costs  related  to  accounting  and  legal  services,  costs  of  various  consultants,  director  and  officer
liability insurance, occupancy costs and information systems.

Gain on Sale of Business, Net

Emergent BioSolutions, Inc.

The previously mentioned sale of TEMBEXA constitutes a significant disposition of a business, however, the Company determined the disposition does
not represent a strategic shift, and accordingly, the Company has not accounted for the disposition as a discontinued operation. The Company recorded a
$229.7 million net gain on sale of business in other income (loss) on the Consolidated Statement of Operations and Comprehensive Income (Loss) for the
twelve months ended December 31, 2022.

Interest Income and Other, Net

Interest income and other, net consists primarily of interest earned on our cash, cash equivalents and short-term and long-term investments.

56

 
Share-based Compensation

The Financial Accounting Standards Board (FASB) authoritative guidance requires that share-based payment transactions with employees be recognized in
the  financial  statements  based  on  their  fair  value  and  recognized  as  compensation  expense  over  the  vesting  period.  Total  consolidated  share-based
compensation  expense  of  $15.3  million,  $12.3  million  and  $5.6  million  was  recognized  in  the  years  ended  December  31,  2022,  2021  and  2020,
respectively. The share-based compensation expense recognized included expense for stock options, RSUs and our employee stock purchase plan purchase
rights.

We estimate the fair value of our share-based awards to employees and directors using the Black-Scholes pricing model. This estimate is affected by our
stock  price  as  well  as  assumptions  including  the  expected  volatility,  expected  term,  risk-free  interest  rate,  expected  dividend  yield,  expected  rate  of
forfeiture and the fair value of the underlying common stock on the date of grant. 

Critical Accounting Policies and Significant Judgments and Estimates

Our management’s discussion and analysis of financial condition and results of operations is based on our audited consolidated financial statements, which
have  been  prepared  in  accordance  with  generally  accepted  accounting  principles  in  the  United  States  of  America  (GAAP).  The  preparation  of  these
consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses.
On  an  ongoing  basis,  we  evaluate  these  estimates  and  judgments.  We  base  our  estimates  on  historical  experience  and  on  various  assumptions  that  we
believe to be reasonable under the circumstances. These estimates and assumptions form the basis for making judgments about the carrying values of assets
and  liabilities  and  the  recording  of  revenues  and  expenses  that  are  not  readily  apparent  from  other  sources.  Actual  results  and  experiences  may  differ
materially from these estimates. In addition, our reported financial condition and results of operations could vary if new accounting standards are enacted
that are applicable to our business.

Our significant accounting policies are described in Note 1 to our audited consolidated financial statements for the year ended December 31, 2022 included
in this Annual Report. We believe that our accounting policies relating to revenue recognition, research and development prepaids and accruals, acquired
IPR&D,  inventories,  employee  retention  credit,  investments,  share-based  compensation  and  utilization  of  net  operating  loss  carryforwards  are  the  most
critical to understanding and evaluating our reported financial results. We have identified these policies as critical because they both are important to the
presentation of our financial condition and results of operations and require us to make judgments and estimates on matters that are inherently uncertain
and  may  change  in  future  periods.  For  more  information  regarding  these  policies,  you  should  refer  to  Note  1  to  our  audited  consolidated  financial
statements included in this Annual Report.

Revenue Recognition

Our revenues generally consist of (i) procurement revenue - revenue related to sales of TEMBEXA prior to the Asset Sale, (ii) contract and grant revenue -
revenue  generated  under  federal  and  private  foundation  grants  and  contracts,  (iii)  licensing  revenue  -  revenue  related  to  non-refundable  upfront  fees,
royalties and milestone payments earned under license agreements, and (iv) royalty revenue - revenue related to sales of TEMBEXA made by Emergent
after  the  Asset  Sale.  Revenue  is  recognized  in  accordance  with  the  criteria  outlined  in  Accounting  Standards  Codification  (ASC)  606  issued  by  the
Financial  Accounting  Standards  Board  (FASB).  Following  this  accounting  pronouncement,  a  five-step  approach  is  applied  for  recognizing  revenue,
including (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate
the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, the entity satisfies a performance obligation.

TEMBEXA Procurement Agreements

In June 2022, the Company entered into the Supply Agreement and the PHAC Contract, pursuant to which the Company was responsible for supplying
TEMBEXA (brincidofovir) treatment courses for use outside of the United States. There are no material performance obligations outside of delivery in the
agreements, therefore revenue related to these procurement agreements was recognized when the delivery performance obligation was satisfied. Revenue
was  recognized  based  on  price  per  treatment  course  as  outlined  in  the  agreements.  For  the  twelve  months  ended  December  31,  2022,  the  Company
recognized $32.0 million of procurement revenue related to these agreements.

The  PHAC  Contract  was  assigned  to  Emergent  in  November  2022.  The  remaining  deliveries  of  treatment  courses  were  delivered  by  Emergent  and  are
subject to the royalty terms of the Asset Purchase Agreement applicable to gross profits outside

57

 
 
 
 
the United States. The Company recognized approximately $0.4 million of royalty revenue in the twelve months ended December 31, 2022.

Emergent Biodefense Operations Lansing LLC

On  September  26,  2022,  the  Company  completed  the  Asset  Sale  to  Emergent  of  the  Company’s  exclusive  worldwide  rights  to  brincidofovir,  including
TEMBEXA® and specified related assets (the Asset Sale). Emergent paid the Company an upfront cash payment of approximately $238 million upon the
closing of the Asset Sale. In addition, pursuant to the Asset Purchase Agreement, the Company is eligible to receive from Emergent: (i) up to an aggregate
of approximately $124 million in milestone payments payable upon the exercise of the options under the BARDA Agreement for the delivery of up to 1.7
million treatment courses of tablet and suspension formulations of TEMBEXA to the U.S. government; (ii) royalty payments equal to 15% of the gross
profits  from  the  sales  of  TEMBEXA  made  outside  of  the  United  States;  (iii)  royalty  payments  equal  to  20%  of  the  gross  profits  from  the  sales  of
TEMBEXA made in the United States in excess of 1.7 million treatment courses; and (iv) up to an additional $12.5 million upon the achievement of certain
other  developmental  milestones.  The  effects  of  recording  certain  adjustments  associated  with  contingent  consideration  related  to  TEMBEXA  have  been
excluded as the Company has made a policy election to account for these amounts when the contingency has been resolved in accordance with Accounting
Standards Codification 450, Contingencies.

The Company continues to provide operational support to Emergent in furtherance of its obligations under both the Asset Purchase Agreement (and related
agreements) and the BARDA Agreement. The BARDA Agreement was novated to Emergent in December 2022. Under the Asset Purchase Agreement, the
Company recognized approximately $0.5 million of contract revenue for support provided for the twelve months ended December 31, 2022.

Biomedical Advanced Research and Development Authority (BARDA)

In February 2011, we entered into a contract with BARDA for the advanced development of TEMBEXA as a medical countermeasure in the event of a
smallpox  release.  Under  the  contract,  we  received  $72.5  million  in  expense  reimbursement  and  $4.6  million  in  fees  over  the  performance  of  one  base
segment  and  four  option  segments.  Exercise  of  each  option  segment  was  solely  at  the  discretion  of  BARDA.  The  Company  assessed  the  services  in
accordance with the authoritative guidance and concluded that there was a potential of five separate contracts (one base segment and four option segments)
within  this  agreement,  each  of  which  had  a  single  performance  obligation.  All  option  segments  (one  through  four)  were  exercised,  as  well  as  the  base
segment.  The  transaction  price  for  each  segment,  based  on  the  transaction  price  as  defined  in  each  segment  contract,  was  allocated  to  the  single
performance obligation for each contract. The transaction price was recognized over time by measuring the progress toward complete satisfaction of the
performance  obligation.  For  reimbursable  expenses,  this  occurred  as  qualifying  research  activities  were  conducted  based  on  invoices  from  company
vendors. For the fixed fee, the progress toward complete satisfaction was estimated based on the costs incurred to date relative to the total estimated costs
per the terms of each contract. The Company typically invoiced BARDA monthly as costs were incurred. Any amounts received in advance of performance
were recorded as deferred revenue until earned. The base segment and first option segment were completed prior to adoption of ASC 606. The second and
third option segments were completed on August 20, 2020. The fourth option segment was completed on September 1, 2021 and the contract has expired in
accordance  with  its  terms.  Under  the  BARDA  contract,  we  recognized  revenue  of  $1.6  million  and  $5.3  million  during  the  twelve  months  ended,
December 31, 2021 and 2020, respectively.

Grant Revenue

Grant revenue under cost-plus-fixed-fee grants from the federal government and private foundations is recognized as allowable costs are incurred and fees
are earned. As a result of its acquisition of Oncoceutics, Inc. (Oncoceutics), the Company became the beneficiary of two federal grant programs and two
grant programs with private foundations, of which the federal grant programs ended in the third quarter of 2021. At December 31, 2022, the Company had
a  deferred  revenue  balance  of  $0.2  million  related  to  these  grants.  Additionally,  for  the  twelve  months  ended  months  ended  December  31,  2022,  the
Company recognized $0.5 million of grant revenue related to these grants.

Research and Development Prepaids and Accruals

As  part  of  the  process  of  preparing  financial  statements,  we  are  required  to  estimate  our  expenses  resulting  from  our  obligation  under  contracts  with
vendors and consultants and clinical site agreements in connection with our research and development efforts. The financial terms of these contracts are
subject to negotiations which vary contract to contract and may result in payment flows that do not match the periods over which materials or services are
provided to us under such contracts.

Our objective is to reflect the appropriate research and development expenses in our financial statements by matching those

58

expenses  with  the  period  in  which  services  and  efforts  are  expended.  We  account  for  these  expenses  according  to  the  progress  of  our  research  and
development  efforts.  We  determine  prepaid  and  accrual  estimates  through  discussion  with  applicable  personnel  and  outside  service  providers  as  to  the
progress or state of communication of clinical trials, or other services completed. We adjust our rate of research and development expense recognition if
actual results differ from our estimates. We make estimates of our prepaid and accrued expenses as of each balance sheet date in its financial statements
based on facts and circumstances known at that time. Although we do not expect our estimates to be materially different from amounts actually incurred,
our understanding of status and timing of services performed relative to the actual status and timing of services performed may vary and may result in us
reporting amounts that are too high or too low for any particular period. Through December 31, 2022, there had been no material adjustments to our prior
period estimates of prepaid and accruals for research and development expenses. Our research and development prepaids and accruals are dependent upon
the timely and accurate reporting of contract research organizations and other third-party vendors.

Acquired In-Process Research and Development (IPR&D) Expense

We have acquired and may continue to acquire the rights to develop and commercialize new drug candidates. In accordance with Accounting Standards
Codification, or ASC, Subtopic 730-10-25, Accounting for Research and Development Costs, the up-front payments to acquire a new drug compound, as
well as future milestone payments when paid or payable, are immediately expensed as acquired IPR&D in transactions other than a business combination
provided  that  the  drug  has  not  achieved  regulatory  approval  for  marketing  and,  absent  obtaining  such  approval,  has  no  alternative  future  use.  Upon
obtaining regulatory approval for marketing, any subsequent milestone payments may be capitalized and amortized over the life of the asset.

Inventories

The Company considers regulatory approval of product candidates to be uncertain and product manufactured prior to regulatory approval may not be sold
unless regulatory approval is obtained. As such, the manufacturing costs for product candidates incurred prior to regulatory approval are not capitalized as
inventory  but  are  expensed  as  research  and  development  costs.  The  Company  begins  capitalization  of  these  inventory  related  costs  once  regulatory
approval is obtained. The Company primarily uses actual costs to determine its cost basis for inventories.

Prior  to  the  Asset  Sale,  the  Company’s  inventory  consisted  of  TEMBEXA,  which  was  being  manufactured  for  the  treatment  of  smallpox  for  potential
delivery to the Strategic National Stockpile (SNS) for the U.S. government and to other government agencies. TEMBEXA was approved by the FDA on
June 4, 2021, at which time the Company began to capitalize inventory costs associated with TEMBEXA. Prior to FDA approval of TEMBEXA, all costs
related to the manufacturing of TEMBEXA were charged to research and development expense in the period incurred as there was no alternative future
use.

The  Company  valued  its  inventories  at  the  lower  of  cost  or  estimated  net  realizable  value.  The  Company  determined  the  cost  of  its  inventories,  which
included amounts related to materials, manufacturing costs, shipping and handling costs on a first-in, first-out (FIFO) basis. Work-in-process included all
inventory costs prior to packaging and labelling, including raw material, active product ingredient, and drug product. Finished goods included packaged
and labelled products. Title to all inventory was transferred to Emergent upon the close of the Asset Sale (as defined above).

Employee Retention Credit

Under the provisions of the extension of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) passed by the United States Congress
and  signed  by  the  President,  the  Company  is  eligible  for  a  refundable  employee  retention  credit  subject  to  certain  criteria.  The  Company  recognized  a
$2.0 million employee retention credit during the twelve months ended December 31, 2022 related to labor costs recognized during 2020 and 2021, which
is  recorded  in  prepaid  expenses  and  other  current  assets.  For  the  twelve  months  ended  December  31,  2022,  $1.5  million  is  recorded  as  a  reduction  to
research and development expenses and $0.5 million is recorded as a reduction to general and administrative expenses. The Company has filed for refunds
of the employee retention credits and as of the date of this Annual Report on Form 10-K, it has received $27,000 of refunds and cannot reasonably estimate
when it will receive any or all of the remaining refunds.

Investments

Investments  consist  primarily  of  commercial  paper,  corporate  bonds,  and  U.S.  Treasury  securities.  We  invest  in  high-credit  quality  investments  in
accordance with our investment policy which minimizes the probability of loss.

59

 
Available-for-sale debt securities are carried at fair value as determined by quoted market prices, with the unrealized gains and losses, net of tax, reported
as a separate component of stockholders’ deficit. Realized gains and losses are determined using the specific identification method and transactions are
recorded on a settlement date basis in interest income (expense) and other, net. Investments with original maturities beyond three months at the date of
purchase and which mature on, or less than twelve months from, the balance sheet date are classified as short-term. Investments with a maturity beyond
twelve months from the balance sheet date are classified as long-term. We periodically review available-for-sale debt securities for other-than-temporary
declines  in  fair  value  below  the  cost  basis  and  whenever  events  or  changes  in  circumstances  indicate  that  the  carrying  amount  of  an  asset  may  not  be
recoverable. We evaluate, among other things, the duration and extent to which the fair value of a security is less than its cost; the financial condition of the
issuer  and  any  changes  thereto;  and  our  intent  to  sell,  or  whether  we  will  more  likely  than  not  be  required  to  sell,  the  security  before  recovery  of  our
amortized cost basis. Any such declines in value judged to be other-than-temporary on available-for-sale securities are reported in other-than-temporary
impairment of investment.

Valuation of Share-Based Compensation

We record the fair value of share-based awards issued as of the grant date as compensation expense. We recognize compensation expense over the requisite
service period, which is equal to the vesting period.

Share-based  compensation  expense  includes  stock  options,  RSUs  and  employee  stock  purchase  plan  purchase  rights  and  has  been  reported  in  our
Consolidated Statements of Operations and Comprehensive Loss as follows (in thousands):

Income Statement Classification:
Research and development expense
General and administrative expense

          Total stock-based compensation expense

Years Ended December 31,
2021

2022

2020

$

$

8,267  $
7,018 
15,285  $

6,611  $
5,649 
12,260  $

2,969 
2,599 
5,568 

RSU compensation expense is based on the grant-date fair value of our common stock.

We calculate the fair value of share-based compensation awards using the Black-Scholes option-pricing model. The Black-Scholes option-pricing model
requires the use of subjective assumptions, including volatility of our common stock, the expected term of our stock options, the risk-free interest rate for a
period that approximates the expected term of our stock options and the fair value of the underlying common stock on the date of grant. In applying these
assumptions, we considered the following factors:

• We use historical volatility data to estimate the volatility of our common stock price.
• We use historical exercise data to estimate expected term.
• We determine the risk-free interest rate by reference to implied yields available from U.S. Treasury securities with a remaining term equal to

the expected life assumed at the date of grant.
The assumed dividend yield is based on our expectation of not paying dividends for the foreseeable future.

•
• We estimate forfeitures based on our historical analysis of actual stock option forfeitures.

The assumptions used in the Black-Scholes option-pricing model for the years ended December 31, 2022, 2021, and 2020 are set forth below:

Stock Options

Expected volatility
Expected term (in years)
Weighted-average risk-free interest rate
Expected dividend yield
Weighted-average fair value per option

Years Ended December 31,
2021

2022

2020

74.27 %
6.0
1.91 %
— %

95.84 %
6.0
0.71 %
— %

$

3.33 

$

6.67 

$

93.24 %
6.0
1.24 %
— %

1.78 

60

 
 
 
 
Employee Stock Purchase Plan

Expected volatility
Expected term (in years)
Weighted-average risk-free interest rate
Expected dividend yield
Weighted-average option value per share

Utilization of Net Operating Loss Carryforwards

Years Ended December 31,
2021

2022

2020

104.88 %
1.28
2.63 %
— %

97.54 %
0.71
0.25 %
— %

$

1.97 

$

6.55 

$

75.39 %
1.28
0.37 %
— %

0.93 

As of December 31, 2022, we had net operating loss carryforwards for federal and state tax purposes of approximately $394.8 million and $394.4 million,
respectively. As of December 31, 2021, we had net operating loss carryforwards for federal and state tax purposes of approximately $637.9 million and
$455.4 million, respectively. In addition, we had tax credit carryforwards for federal tax purposes of approximately $26.6 million as of December 31, 2022.
Of the $26.6 million, $0.1 million expired in 2022. The future utilization of net operating loss and tax credit carryforwards may be limited due to changes
in ownership. In general, if we experience a greater than 50 percent change, by value, in our equity ownership over a three-year period, utilization of our
pre-change net operating loss carryforwards is subject to an annual limitation under Section 382 of the Code (and similar state laws). The annual limitation
generally is determined by multiplying the value of our stock at the time of such ownership change (subject to certain adjustments) by the applicable long-
term tax-exempt rate. Such limitations may result in expiration of a portion of the pre-change net operating loss carryforwards before utilization and may be
substantial. We may experience ownership changes in the future as a result of subsequent shifts in our stock ownership, some of which are outside our
control. Furthermore, under the Tax Act, as amended by the CARES Act, federal net operating losses incurred in tax years beginning after December 31,
2017, may be carried forward indefinitely, but the deductibility of such federal net operating losses is limited. It is uncertain if and to what extent various
states  will  conform  to  the  Tax  Act  or  the  CARES  Act.  As  a  result,  if  we  earn  net  taxable  income,  our  ability  to  use  our  pre-change  net  operating  loss
carryforwards to offset United States federal taxable income may be subject to limitations, which could potentially result in increased future tax liability to
us.

61

 
 
RESULTS OF OPERATIONS

Comparison of the Years Ended December 31, 2022 and December 31, 2021

The following table summarizes our results of operations for the years ended December 31, 2022 and December 31, 2021, together with the changes in
those items in dollars and percentages (in thousands, except percentages): 

Revenues:
     Procurement revenue
     Contract and grant revenue
     Licensing revenue
     Royalty revenue
          Total revenues
     Cost of goods sold
          Gross Profit
Operating expenses:
     Research and development
     General and administrative
     Acquired in-process research and development
          Total operating expenses
              Loss from operations
Other income (loss):
     Interest income and other, net
     Gain on sale of business, net
               Income (loss) before income taxes
     Income tax expense

               Net income (loss)

* Not meaningful or not calculable

Contract, Licensing, Procurement and Royalty Revenue

Years Ended December 31,

Dollar Change

% Change

2022

2021

Increase/(Decrease)

$

$

31,971  $
942 
536 
375 
33,824 
447 
33,377 

71,631 
22,132 
— 
93,763 
(60,386)

2,919 
229,670 
172,203 
36 
172,167  $

—  $

1,928 
51 
— 
1,979 
— 
1,979 

73,817 
18,672 
82,890 
175,379 
(173,400)

164 
— 
(173,236)
— 

(173,236) $

31,971 
(986)
485 
375 
31,845 
447 
31,398 

(2,186)
3,460 
(82,890)
(81,616)
113,014 

2,755 
229,670 
345,439 
36 
345,403 

*
(51.1)%
951.0 

*
1,609.1 %
*
1,586.6 %

(3.0)%
18.5 %
(100.0)%
(46.5)%
(65.2)%

1,679.9 %
*
(199.4)%
*

(199.4)%

For the year ended December 31, 2022, total revenues increased to $33.8 million compared to $2.0 million for the year ended December 31, 2021. The
increase of $31.8 million, or 1,609.1%, was primarily related to the deliveries under the international TEMBEXA procurement agreements.

Cost of Goods Sold

For the year ended December 31, 2022, cost of goods sold increased to $0.4 million and for the year ended December 31, 2021 we did not record any cost
of goods sold. The increase of $0.4 million is attributable to the international TEMBEXA procurement deliveries and the write-off of inventory deemed
nonsalable.

Research and Development Expenses

For the year ended December 31, 2022, our research and development expenses decreased to $71.6 million compared to $73.8 million for the year ended
December 31, 2021. The decrease of $2.2 million, or 3.0%, was primarily related to the following:

•

•

an increase of $20.3 million related to ONC201 research and development expenses and start-up expenses related to the ACTION Phase 3
study of ONC201 in patients who harbor the H3 K27M-mutation;
an increase of $3.0 million in compensation expenses, of which $1.7 million is related to non-cash stock compensation expense and $0.8
million relates to the accrual of severance related expenses;

62

 
 
 
 
 
 
 
 
 
 
 
 
 
•
•

•
•

an increase of $2.5 million for the development of our other pipeline products, ONC206, ONC212, and CMX521; offset by
a decrease of $20.0 million related to the success milestone payment to Oncoceutics shareholders upon the achievement of a 20% ORR by
BICR of ONC201 paid out in 2021;
a decrease of $4.8 million in DSTAT development costs related to the discontinuation of the DSTAT program; and
a decrease of $2.5 million in TEMBEXA expense.

General and Administrative Expenses

For the year ended December 31, 2022, our general and administrative expenses increased to $22.1 million compared to $18.7 million for the year ended
December 31, 2021. The increase of $3.5 million, or 18.5%, was primarily related to the following:

•
•

an increase of $1.7 million in compensation expenses, of which $1.4 million is related to non-cash stock compensation expense; and
an increase of $1.8 million primarily related to legal, and consulting expenses, related to the TEMBEXA transactions.

Acquired In-process Research and Development Expenses

In connection with our acquisition of Oncoceutics in January 2021, we recorded a total of $82.9 million of acquired in-process research and development
expenses for the year ended December 31, 2021, which included $82.6 million of in-process research and development assets expensed and $0.3 million of
transaction  costs.  We  paid  consideration  including  an  upfront  payment  of  $25.0  million  to  Oncoceutics,  $43.4  million  related  to  the  fair  value  of  the
8,723,769 shares of common stock issued to Oncoceutics, and a $14.0 million promissory note due on the one-year anniversary of the acquisition.

Interest Income and Other, Net

For the year ended December 31, 2022, our interest income and other, net was $2.9 million compared to interest income of $0.2 million for the year ended
December  31,  2021.  The  increase  of  $2.8  million  was  largely  attributable  to  an  increase  in  interest  rates  on  the  increased  cash  balance  from  proceeds
received during 2022 related to the Asset Sale with Emergent and international TEMBEXA procurement agreements.

Gain on Sale of Business, Net

For the year ended December 31, 2022, we recorded a net gain of $229.7 million related to the sale of the exclusive worldwide rights to brincidofovir,
including TEMBEXA and specified related assets to Emergent.

63

Comparison of the Years ended December 31, 2021 and December 31, 2020

The following table summarizes our results of operations for the years ended December 31, 2021 and December 31, 2020, together with the changes in
those items in dollars and percentages (in thousands, except for percentages): 

Revenues:
     Contract and grant revenue
     Licensing revenue
          Total revenues
Operating expenses:
     Research and development
     General and administrative
     Acquired in-process research and development
          Total operating expenses
              Loss from operations
Other income (loss):
     Interest income and other, net

               Net income (loss)

Revenue

Years Ended December 31,

Dollar Change

% Change

2021

2020

Increase/(Decrease)

$

$

1,928  $
51 
1,979 

5,274  $
98 
5,372 

73,817 
18,672 
82,890 
175,379 
(173,400)

36,232 
13,656 
— 
49,888 
(44,516)

(3,346)
(47)
(3,393)

37,585 
5,016 
82,890 
125,491 
(128,884)

164 
(173,236) $

994 
(43,522) $

(830)
(129,714)

(63.4)%
(48.0)%
(63.2)%

103.7 %
36.7 %
*
251.5 %
289.5 %

(83.5)%

298.0 %

For the year ended December 31, 2021, contract and licensing revenue decreased to $2.0 million compared to $5.4 million for the year ended December 31,
2020. The decrease of $3.4 million, or 63.2%, was related to a decrease in reimbursable expenses associated with our development contract with BARDA
upon receiving FDA approval for TEMBEXA.

Research and Development Expenses

For the year ended December 31, 2021, our research and development expenses increased to $73.8 million compared to $36.2 million for the year ended
December 31, 2020. The increase of $37.6 million, or 103.7%, was primarily related to the following:

•

•
•
•
•

an increase of $20 million related to the success milestone payment to Oncoceutics shareholders upon achievement of a 20% ORR by BICR
of ONC01 in recurrent H3 K27M-mutant glioma patients;
an increase of $14.2 million primarily related to drug manufacturing and clinical trial support of ONC201;
an increase of $9.5 million in compensation expenses, of which $3.6 million is related to non-cash stock compensation expenses; offset by
a decrease of $4.5 million in brincidofovir smallpox program expenses with the approval of TEMBEXA in June 2021; and
a decrease of $2.0 million in DSTAT development expenses primarily related to the conclusion of animal studies.

General and Administrative Expenses

For the year ended December 31, 2021, our general and administrative expenses increased to $18.7 million compared to $13.7 million for the year ended
December 31, 2020. The increase of $5.0 million, or 36.7%, was primarily related to the following:

•
•

an increase of $3.6 million in compensation expenses, of which $3.1 million is related to non-cash stock compensation expense; and
an increase of $1.2 million in consulting, legal, and operational expenses with the growth of the company’s infrastructure.

64

 
 
 
 
 
 
 
 
 
 
Acquired In-process Research and Development Expenses

In connection with our acquisition of Oncoceutics in January 2021, we recorded a total of $82.9 million of acquired in-process research and development
expenses for the year ended December 31, 2021, which included $82.6 million of in-process research and development assets expensed and $0.3 million of
transaction  costs.  We  paid  consideration  including  an  upfront  payment  of  $25.0  million  to  Oncoceutics,  $43.4  million  related  to  the  fair  value  of  the
8,723,769 shares of common stock issued to Oncoceutics, and a $14.0 million promissory note due on the one-year anniversary of the acquisition.

Interest Income and Other, Net

For the year ended December 31, 2021, our interest income and other, net was $0.2 million compared to interest income of $1.0 million for the year ended
December 31, 2020. The decrease of $0.8 million was largely attributable to amortization of our investment balances offsetting interest earned.

LIQUIDITY AND CAPITAL RESOURCES

As  of  December  31,  2022,  we  had  capital  available  to  fund  operations  of  approximately  $266.0  million.  Cash  in  excess  of  immediate  requirements  is
invested in accordance with our investment policy, primarily with a view to liquidity and capital preservation. We have incurred losses since our inception
in 2000 and as of December 31, 2022, we had an accumulated deficit of $713.4 million. We may continue to incur losses for the foreseeable future. The
size of our losses will depend, in part, on the rate of future expenditures and our ability to generate revenues.

On August 10, 2020, we entered into an Open Market Sale Agreement
 (the Jefferies Sales Agreement) with Jefferies LLC, as agent, pursuant to which
we may offer and sell, from time to time through Jefferies, up to $75 million of shares of our common stock. As of December 31, 2022, we have not sold
any shares of our common stock under the Jefferies Sales Agreement.

SM

On January 20, 2021, we entered into an underwriting agreement (the Underwriting Agreement) with Jefferies LLC and Cowen and Company, LLC, as
representatives  of  the  several  underwriters  named  therein  (collectively,  the  Underwriters),  relating  to  the  issuance  and  sale  of  11,765,000  shares  (the
Shares) of our common stock. The price to the public in this offering was $8.50 per share, and the Underwriters agreed to purchase the Shares from us
pursuant  to  the  Underwriting  Agreement  at  a  price  of  $7.99  per  share.  The  net  proceeds  to  us  from  this  offering  were  approximately  $107.8  million,
including  the  exercise  in  full  of  the  Underwriters’  option  to  purchase  additional  shares,  after  deducting  underwriting  discounts  and  commissions  and
estimated offering expenses payable by us. The offering closed on January 25, 2021.

On  May  6,  2021,  we  filed  an  automatic  shelf  registration  statement  on  Form  S-3  with  the  SEC  (the  2021  Shelf  Registration  Statement),  which  was
subsequently amended in March 2022 to convert it to a non-automatic shelf registration statement that we are eligible to use. The amendment to the 2021
Shelf Registration Statement to convert to a non-automatic shelf registration statement. This registration statement enables us to offer for sale, from time to
time, in one or more offerings, up to $250 million in the aggregate, of common stock, preferred stock, debt securities, warrants, rights and/or units, and will
remain in effect for up to three years from the date it initially became effective. As of December 31, 2022, no sales have been made under the 2021 Shelf
Registration Statement.

On January 31, 2022, we entered into a Loan and Security Agreement (the Loan Agreement) with Silicon Valley Bank. The Loan Agreement provides for a
four-year secured revolving loan facility (the Credit Facility) in an aggregate principal amount of up to $50.0 million. Proceeds from the Credit Facility
may be used for working capital and general corporate purposes. We have no obligation to draw down any amount under the Credit Facility, and have not
drawn down any amount as of December 31, 2022. In September 2022, in connection with the Asset Sale, Silicon Valley Bank and the Company agreed to
suspend the availability of future advances under the Loan Agreement until such time the parties mutually agree to amend the Loan Agreement to, among
other things, adjust the borrowing base and reset the covenants.

We  cannot  assure  that  adequate  funding  will  be  available  on  terms  acceptable  to  us,  if  at  all.  Any  additional  equity  financings  will  be  dilutive  to  our
stockholders  and  any  additional  debt  may  involve  operating  covenants  that  may  restrict  our  business.  If  adequate  funds  are  not  available  through  these
means,  we  may  be  required  to  curtail  significantly  one  or  more  of  our  research  or  development  programs,  and  any  launch  and  other  commercialization
expenses  for  any  of  our  products  that  may  receive  marketing  approval.  We  cannot  assure  you  that  we  will  successfully  develop  or  commercialize  our
products under development or that our products, if successfully developed, will generate revenues sufficient to enable us to earn a profit.

We believe that our existing cash, cash equivalents, and investments will enable us to fund our current operating expenses and capital requirements for at
least the next 12 months. However, changing circumstances beyond our control may cause us to

65

consume capital more rapidly than we currently anticipate.

Cash Flows

The following table sets forth the significant sources and uses of cash for the periods (in thousands):

Cash sources and uses:
     Net cash used in operating activities
     Net cash provided by investing activities
     Net cash provided by financing activities

          Net increase (decrease) in cash and cash equivalents

Operating Activities

Years Ended December 31,
2021

2022

2020

$

$

(46,867) $
70,037 
(12,725)
10,445  $

(99,930) $
(44,091)
112,429 
(31,592) $

(36,038)
64,713 
1,413 
30,088 

Net cash used in operating activities of $46.9 million for the year ended December 31, 2022 was primarily the result of our net income of $172.2 million
offset  by  the  change  in  operating  asset  and  liabilities  and  add-back  of  non-cash  adjustments.  The  change  in  operating  assets  and  liabilities  includes  an
increase  in  prepaid  expenses  and  other  assets  of  $5.4  million,  an  increase  in  inventories  of  $2.5  million  and  an  increase  in  accounts  receivable  of  $1.0
million, offset by an decrease in accounts payable and accrued liabilities of $5.5 million. Non-cash adjustments included an adjustment of $229.7 million
for the gain on the sale of TEMBEXA and $1.6 million of amortization of discount/premium on investments, offset by the add-back of $15.3 million for
stock-based compensation, $0.2 million for amortization of debt issuance costs and $0.1 million of depreciation of property and equipment.

Net cash used in operating activities of $99.9 million for the year ended December 31, 2021 was primarily the result of our $173.2 million net loss offset by
the change in operating assets and liabilities and the add-back of non-cash expenses. The change in operating assets and liabilities includes an increase in
accounts payable and accrued liabilities of $7.1 million and a decrease of $0.3 million in accounts receivable offset by an increase in inventories of $2.8
million and an increase in prepaid expenses and other assets of $2.4 million. Non-cash expenses included add-backs of $43.4 million for the fair value of
common stock issued in relation to the Oncoceutics acquisition, $14.0 million for the note payable due on the one-year anniversary of the Oncoceutics
acquisition, $12.3 million for stock-based compensation, $0.8 million of amortization of discount/premium on investments, $0.3 million for lease-related
amortization and $0.2 million of depreciation of property and equipment.

Net cash used in operating activities of $36.0 million for the year ended December 31, 2020 was primarily the result of our $43.5 million net loss offset by
the change in operating assets and liabilities and the add-back of non-cash expenses. The change in operating assets and liabilities includes a decrease in
prepaid  expenses  and  other  assets  of  $1.0  million  and  a  decrease  of  $0.9  million  in  accounts  receivable  offset  by  a  decrease  in  accounts  payable  and
accrued liabilities of $0.2 million. Non-cash expenses included add-backs of $5.6 million for stock-based compensation and $0.4 million of depreciation of
property and equipment offset by $0.2 million of amortization of discount/premium on investments.

Investing Activities

Net cash provided by investing activities of $70.0 million during the year ended December 31, 2022 was primarily the result of $234.0 million of proceeds
from  the  sale  of  TEMBEXA,  the  maturity  of  $69.5  million  in  short-term  investments  and  the  sale  of  $7.7  million  of  short-term  investments,  offset  by
purchases of $183.2 million of short-term investments and the purchase of $57.8 million of long-term investments. Net cash used by investing activities of
$44.1 million during the year ended December 31, 2021 was primarily the result of purchases of short-term and long-term investments, offset by maturities
and sales of short-term investments. Net cash provided by investing activities of $64.7 million during the year ended December 31, 2020 was primarily the
result of maturities and sales of short-term investments, offset by purchases of short-term investments.

Financing Activities

Net cash used by financing activities of $12.7 million for the year ended December 31, 2022 was primarily the result of the $14.0 million payment of the
note payable related to the Oncoceutics acquisition and the payment of $0.2 million of debt issuance costs, partially offset by $1.5 million from the exercise
of stock options and purchases under the ESPP. Net cash provided by financing activities of $112.4 million for the year ended December 31, 2021 was
primarily the result of $107.8 million in proceeds from the issuance of common stock and $4.6 million from the exercise of stock options and purchases
under

66

 
the ESPP. Net cash provided by financing activities of $1.4 million for the year ended December 31, 2020 was primarily the result of $1.4 million from the
exercise of stock options and purchases under the ESPP.

Future Funding Requirements

To date, we have generated modest, non-recurring revenue from product sales. Prior to 2022, all of our revenue to date has been derived from government
grants and a contract and the receipt of up-front proceeds under our collaboration and license agreements.

To date, we have generated modest, non-recurring revenue from product sales. We do not know when, or if, we will generate any additional revenue from
product sales or receive royalties from our partners' product sales. We do not expect to generate significant revenue from product sales unless and until we
commercialize  ONC201  or  any  of  our  other  product  candidates.  At  the  same  time,  we  expect  our  expenses  to  increase  in  connection  with  our  ongoing
development  activities,  particularly  as  we  continue  the  research,  development  and  clinical  trials  of,  and  seek  regulatory  approval  for,  our  product
candidates.  Furthermore,  subject  to  obtaining  regulatory  approval  of  any  of  our  product  candidates,  we  expect  to  incur  significant  commercialization
expenses for product sales, marketing, manufacturing and distribution. We anticipate that we will need substantial additional funding in connection with
our  continuing  operations.  Based  upon  our  current  operating  plan,  we  believe  that  our  existing  cash,  cash  equivalents  and  short-term  investments,  will
enable us to fund our operating expenses and capital requirements for at least the next 12 months. We have based our estimates on assumptions that may
prove  to  be  wrong,  and  we  may  use  our  available  capital  resources  sooner  than  we  currently  expect.  Because  of  the  numerous  risks  and  uncertainties
associated with the development and commercialization of our product candidates, we are unable to estimate the amounts of increased capital outlays and
operating expenditures necessary to complete the development of our product candidates.

Until such time, if ever, as we can generate substantial revenue from product sales, we expect to finance our cash needs through a combination of equity
offerings, debt financings, government or other third-party funding, marketing and distribution arrangements, or other collaborations, strategic alliances or
licensing arrangements. To the extent that we raise additional capital through the sale of equity or convertible debt securities, the ownership interests of our
common stockholders will be diluted, and the terms of these securities may include liquidation or other preferences that adversely affect the rights of our
common  stockholders.  Debt  financing,  if  available,  may  involve  agreements  that  include  covenants  limiting  or  restricting  our  ability  to  take  specific
actions, such as incurring additional debt, making capital expenditures or declaring dividends. If we raise additional funds through government or other
third-party  funding,  marketing  and  distribution  arrangements  or  other  collaborations,  strategic  alliances  or  licensing  arrangements  with  third  parties,  we
may have to relinquish valuable rights to our technologies, future revenue streams, research programs or product candidates or to grant licenses on terms
that may not be favorable to us.

MATERIAL CASH REQUIREMENTS

Leases.  See  Note  4  of  Notes  to  Consolidated  Financial  Statements  included  in  this  Annual  Report  on  Form  10-K  for  information,  including  the  future
operating lease minimum payments.

In  addition  to  the  amounts  set  forth  above,  we  have  payment  obligations  under  license  agreements  that  are  contingent  upon  future  events  such  as  our
achievement of specified development, regulatory and commercial milestones. We will be required to make additional payments when certain milestones
are  achieved,  and  we  are  obligated  to  pay  royalties  based  on  future  product  sales.  As  of  December  31,  2022,  we  were  unable  to  estimate  the  timing  or
likelihood of achieving the milestones or making future product sales. In connection with the development and commercialization of ONC201, ONC206
and  ONC212,  in  addition  to  royalties  on  product  sales,  we  could  be  required  to  pay  former  Oncoceutics  securityholders  up  to  an  aggregate  of  $340.0
million in remaining milestone payments, assuming the achievement of all remaining applicable milestone events under the merger agreement.
Additionally, we enter into contracts in the normal course of business with CROs for clinical trials and clinical supply manufacturing and with vendors for
preclinical research studies and other services and products for operating purposes, which generally provide for termination or cancellation within 30 days
of notice. We also have agreements with our executive officers that require the funding of specific payments, if certain events occur, such as a change in
control or the termination of employment without cause.

ITEM 7A.     QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Our primary exposure to market risk is interest income sensitivity, which is affected by changes in the general level of U.S. interest rates. Due to the short-
term  duration  of  our  investment  portfolio  and  the  low  risk  profile  of  our  investments,  an  immediate  10.0%  change  in  interest  rates  would  not  have  a
material  effect  on  the  fair  market  value  of  our  portfolio.  Accordingly,  we  would  not  expect  our  operating  results  or  cash  flows  to  be  affected  to  any
significant degree by the effect of a sudden change in market interest rates on our investment portfolio.

We do not believe that our cash, cash equivalents and available-for-sale investments have significant risk of default or illiquidity. While we believe our cash
and  cash  equivalents  and  available-for-sale  investments  do  not  contain  excessive  risk,  we  cannot  provide  absolute  assurance  that  in  the  future  our
investments will not be subject to adverse changes in market value. In addition, we maintain significant amounts of cash and cash equivalents at one or
more financial institutions that are in excess of federally insured limits.

Inflation generally affects us by increasing our cost of labor and clinical trial costs. We do not believe that inflation has had a material effect on our results
of operations for the years ended December 31, 2022 or 2021.

67

ITEM 8.    FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Reports of Independent Registered Public Accounting Firm (PCAOB ID: 42)
Consolidated Balance Sheets as of December 31, 2022 and 2021
Consolidated Statements of Operations and Comprehensive Income (Loss) for the Years Ended December 31, 2022, 2021 and 2020
Consolidated Statements of Stockholders’ Equity (Deficit) for the Years Ended December 31, 2022, 2021 and 2020
Consolidated Statements of Cash Flows for the Years Ended December 31, 2022, 2021 and 2020
Notes to Consolidated Financial Statements

Page

69
72
73
74
75
76

68

 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and the Board of Directors of Chimerix, Inc.

Opinion on the Financial Statements

We  have  audited  the  accompanying  consolidated  balance  sheets  of  Chimerix,  Inc.  (the  Company)  as  of  December  31,  2022  and  2021,  the  related
consolidated  statements  of  operations  and  comprehensive  income  (loss),  stockholders’  equity  (deficit)  and  cash  flows  for  each  of  the  three  years  in  the
period ended December 31, 2022, and the related notes (collectively referred to as the “consolidated financial statements“). In our opinion, the consolidated
financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2022 and 2021, and the results of its
operations and its cash flows for each of the three years in the period ended December 31, 2022, in conformity with U.S. generally accepted accounting
principles.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company’s
internal  control  over  financial  reporting  as  of  December  31,  2022,  based  on  criteria  established  in  Internal  Control-Integrated  Framework  issued  by  the
Committee  of  Sponsoring  Organizations  of  the  Treadway  Commission  (2013  framework)  and  our  report  dated  March  2,  2023  expressed  an  unqualified
opinion thereon.

Basis for Opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company’s financial
statements  based  on  our  audits.  We  are  a  public  accounting  firm  registered  with  the  PCAOB  and  are  required  to  be  independent  with  respect  to  the
Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the
PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable
assurance  about  whether  the  financial  statements  are  free  of  material  misstatement,  whether  due  to  error  or  fraud.  Our  audits  included  performing
procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to
those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits
also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the
financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matter

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

69

Accrued Research and Development Expenses

Description of the
Matter

As discussed in Note 1 to the consolidated financial statements, within total accrued liabilities the Company has recorded $6.7 million
of accrued research and development expenses, which includes costs resulting from its obligation under contracts with vendors and
consultants  and  clinical  site  agreements  in  connection  with  its  research  and  development  efforts.  As  the  financial  terms  of  these
contracts  vary  by  contract  and  may  result  in  payment  flows  that  do  not  match  the  periods  over  which  materials  or  services  are
provided,  the  Company  develops  estimates  to  match  expenses  with  the  period  in  which  services  and  efforts  are  expended.  The
Company determines the accrual based on discussions with applicable personnel and outside service providers as to the progress or
state of clinical trials or other services completed.

How We Addressed
the Matter in Our
Audit

Auditing  the  Company’s  accrued  research  and  development  expenses  involves  judgment  because  the  timing  of  vendor  invoicing
differs from the services actually provided.
We  obtained  an  understanding,  evaluated  the  design  and  tested  the  operating  effectiveness  of  internal  controls  that  addressed  the
information  used  in,  and  the  identified  risks  related  to,  the  Company’s  process  for  recording  accrued  research  and  development
expenses, including controls over management’s review of the progress of the research and development activities. 

To evaluate the accrued research and development expenses, our audit procedures included, among others, inspecting the Company’s
contracts with the research and development related vendors (including pending change orders) and evaluating the underlying data
used  in  the  estimate  of  the  services  provided.  We  also  corroborated  the  progress  of  research  and  development  related  activities
through  inquiry  with  the  Company’s  project  managers  and  with  information  obtained  directly  from  third  party  vendors,  as  well  as
tested invoices received from vendors subsequent to the balance sheet date. 

 /s/ Ernst & Young LLP

We have served as the Company's auditor since 2008.
Raleigh, NC
March 2, 2023

70

 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and the Board of Directors of Chimerix, Inc.

Opinion on Internal Control Over Financial Reporting

We  have  audited  Chimerix,  Inc.’s  internal  control  over  financial  reporting  as  of  December  31,  2022,  based  on  criteria  established  in  Internal  Control-
Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) (the COSO criteria). In our
opinion, Chimerix, Inc. (the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2022,
based on the COSO criteria.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated
balance sheets of Chimerix, Inc. as of December 31, 2022 and 2021, the related consolidated statements of operations and comprehensive income (loss),
stockholders’ equity (deficit) and cash flows for each of the three years in the period ended December 31, 2022, and the related notes and our report dated
March 2, 2023 expressed an unqualified opinion thereon.

Basis for Opinion

The Company’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of
internal  control  over  financial  reporting  included  in  the  accompanying  Management’s  Report  on  Internal  Control  over  Financial  Reporting.  Our
responsibility  is  to  express  an  opinion  on  the  Company’s  internal  control  over  financial  reporting  based  on  our  audit.  We  are  a  public  accounting  firm
registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the
applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether effective internal control over financial reporting was maintained in all material respects.

Our audit included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, testing and
evaluating the design and operating effectiveness of internal control based on the assessed risk, and performing such other procedures as we considered
necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.

Definition and Limitations of Internal Control Over Financial Reporting

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control
over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit
preparation  of  financial  statements  in  accordance  with  generally  accepted  accounting  principles,  and  that  receipts  and  expenditures  of  the  company  are
being  made  only  in  accordance  with  authorizations  of  management  and  directors  of  the  company;  and  (3)  provide  reasonable  assurance  regarding
prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial
statements.

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

 /s/ Ernst & Young LLP

Raleigh, NC
March 2, 2023

71

CHIMERIX, INC.
CONSOLIDATED BALANCE SHEETS
(in thousands, except share and per share data)

ASSETS

Current assets:
     Cash and cash equivalents
     Short-term investments, available-for-sale
     Accounts receivable
     Inventories
     Prepaid expenses and other current assets
          Total current assets
Long-term investments
Property and equipment, net of accumulated depreciation
Operating lease right-of-use assets
Other long-term assets

LIABILITIES AND STOCKHOLDERS' EQUITY

               Total assets

Current liabilities:
     Accounts payable
     Accrued liabilities
     Note payable
          Total current liabilities
Loan Fees
Lease-related obligations
          Total liabilities
Stockholders’ equity:

Preferred stock, $0.001 par value, 10,000,000 shares authorized at December 31, 2022 and 2021; no shares issued
and outstanding as of December 31, 2022 and 2021
Common stock, $0.001 par value; 200,000,000 shares authorized at December 31, 2022 and 2021; 88,054,127 and
86,884,266 shares issued and outstanding at December 31, 2022 and 2021, respectively

     Additional paid-in capital
     Accumulated other comprehensive loss, net
     Accumulated deficit
          Total stockholders’ equity

               Total liabilities and stockholders’ equity

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

72

December 31,

2022

2021

25,842  $
191,492 
1,040 
— 
9,764 
228,138 
48,626 
227 
1,964 
386 
279,341  $

3,034  $

17,381 
— 
20,415 
250 
1,819 
22,484 

15,397 
72,970 
— 
2,760 
4,678 
95,805 
2,022 
253 
2,404 
56 
100,540 

2,788 
13,108 
14,000 
29,896 
— 
2,392 
32,288 

— 

— 

88 
970,535 
(337)
(713,429)
256,857 
279,341  $

87 
953,782 
(21)
(885,596)
68,252 
100,540 

$

$

$

$

 
 
 
 
 
 
 
 
 
 
 
 
CHIMERIX, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
(in thousands, except share and per share data)

Revenues:
     Procurement revenue
     Contract and grant revenue
     Licensing revenue
     Royalty revenue
          Total revenues
     Cost of goods sold
          Gross Profit
Operating expenses:
     Research and development
     General and administrative
     Acquired in-process research and development
          Total operating expenses
              Loss from operations
Other income (loss):
     Interest income and other, net
     Gain on sale of business, net
               Income (loss) before income taxes
     Income tax expense
               Net income (loss)
Other comprehensive income (loss):
     Unrealized loss on debt investments, net

          Comprehensive income (loss)
Per share information:
     Net income (loss), basic
     Net income (loss), diluted

     Weighted-average shares outstanding, basic
     Weighted-average shares outstanding, diluted

$

$

$
$

Years Ended December 31,
2021

2022

2020

31,971  $
942 
536 
375 
33,824 
447 
33,377 

—  $

1,928 
51 
— 
1,979 
— 
1,979 

71,631 
22,132 
— 
93,763 
(60,386)

2,919 
229,670 
172,203 
36 
172,167 

73,817 
18,672 
82,890 
175,379 
(173,400)

164 
— 
(173,236)
— 
(173,236)

(316)
171,851  $

(21)
(173,257) $

— 
5,274 
98 
— 
5,372 
— 
5,372 

36,232 
13,656 
— 
49,888 
(44,516)

994 
— 
(43,522)
— 
(43,522)

(35)
(43,557)

1.97  $
1.94  $

(2.04) $
(2.04) $

(0.70)
(0.70)

87,555,110 
88,776,147 

84,930,255 
84,930,255 

62,183,947 
62,183,947 

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

73

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CHIMERIX, INC.
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
(in thousands)

Common Stock

Additional
Paid-
in Capital

Accumulated Other
Comprehensive
Gain (Loss)

Amount

Balance, December 31, 2019
Share-based compensation
Exercise of stock options
Employee stock purchase plan purchases
RSU stock issuance
Comprehensive loss:
Unrealized loss on investments, net
Net loss
Total comprehensive loss
Balance, December 31, 2020
Share-based compensation
Exercise of stock options
Employee stock purchase plan purchases
RSU stock issuance
Issuance of common stock related to asset acquisition
Issuance of common stock, net of issuance costs
Comprehensive loss:
Unrealized loss on investments, net
Net loss
Total comprehensive loss
Balance, December 31, 2021
Share-based compensation
Exercise of stock options
Employee stock purchase plan purchases
RSU stock issuance
Comprehensive income (loss):
Unrealized loss on investments, net
Net income
Total comprehensive income

Shares
61,590,013  $

— 
409,988 
337,072 
478,966 

— 
— 

62,816,039  $

— 
841,775 
542,931 
430,002 
8,723,769 
13,529,750 

— 
— 

86,884,266  $

— 
271,079 
535,255 
363,527 

— 
— 

62  $
— 
1 
— 
— 

— 
— 

63  $
— 
1 
1 
— 
9 
13 

— 
— 

87  $
— 
— 
1 
— 

— 
— 

778,693  $
5,568 
986 
426 
— 

— 
— 

785,673  $
12,260 
3,830 
754 
— 
43,436 
107,829 

— 
— 

953,782  $
15,285 
608 
860 
— 

— 
— 

Accumulated
Deficit
(668,838) $
—  $
—  $
—  $
—  $

35  $
— 
— 
— 
— 

Total 
Stockholders’
Equity (Deficit)
109,952 
5,568 
987 
426 
— 

(35)
— 

—  $
(43,522) $

—  $
— 
— 
— 
— 
— 
— 

(712,360) $
—  $
—  $
—  $
—  $
—  $
—  $

(21)
— 

—  $
(173,236) $

(21) $
— 
— 
— 
— 

(885,596) $
—  $
—  $
—  $
—  $

(316)
— 

—  $
172,167  $

(35)
(43,522)
(43,557)
73,376 
12,260 
3,831 
755 
— 
43,445 
107,842 

(21)
(173,236)
(173,257)
68,252 
15,285 
608 
861 
— 

(316)
172,167 
171,851 
256,857 

Balance, December 31, 2022

88,054,127  $

88  $

970,535  $

(337) $

(713,429) $

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

74

 
 
 
 
 
 
CHIMERIX, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(in thousands)

Cash flows from operating activities:
     Net income (loss)
     Adjustments to reconcile net income (loss) to net cash used in operating activities:
          Depreciation of property and equipment
          Amortization of debt issuance costs
          Amortization of discount/premium on investments
          Share-based compensation
          Fair value of common stock issued related to asset acquisition
          Note payable related to asset acquisition
          Gain on sale of TEMBEXA
          (Gain) on disposition of assets
          (Gain) on sale of investments
          Lease-related amortization
     Changes in operating assets and liabilities:
          Accounts receivable
          Inventories
          Prepaid expenses and other assets
          Accounts payable and accrued liabilities
               Net cash used in operating activities
Cash flows from investing activities:
          Purchases of property and equipment
          Purchases of short-term investments
          Purchases of long-term investments
          Proceeds from sales of short-term investments
          Proceeds from maturities of short-term investments
          Proceeds from sale of TEMBEXA
          Proceeds from sale of property and equipment
               Net cash provided by (used in) investing activities
Cash flows from financing activities:
          Proceeds from exercise of stock options
          Proceeds from employee stock purchase plan
          Proceeds from issuance of common stock, net of commissions
          Payments of deferred offering costs
          Payment of note payable
               Net cash (used in) provided by financing activities
Net increase (decrease) in cash and cash equivalents
          Cash and cash equivalents:
               Beginning of period

               End of period
Supplemental disclosure of cash flow information
               Non-cash purchases of property and equipment

Years Ended December 31,
2021

2022

2020

$

172,167  $

(173,236) $

(43,522)

98 
233 
(1,566)
15,285 
— 
— 
(229,670)
— 
(1)
9 

(1,040)
(2,467)
(5,419)
5,504 
(46,867)

(71)
(183,245)
(57,810)
7,699 
69,480 
233,984 
— 
70,037 

608 
860 
— 
(193)
(14,000)
(12,725)
10,445 

167 
— 
846 
12,260 
43,445 
14,000 
— 
— 
(2)
301 

340 
(2,760)
(2,352)
7,061 
(99,930)

(207)
(105,355)
(9,594)
4,207 
66,858 
— 
— 
(44,091)

3,831 
755 
107,843 
— 
— 
112,429 
(31,592)

15,397 
25,842  $

46,989 
15,397  $

402 
— 
(190)
5,568 
— 
— 
— 
(10)
(4)
(14)

893 
— 
1,025 
(186)
(36,038)

(58)
(73,978)
— 
17,287 
121,452 
— 
10 
64,713 

987 
426 
— 
— 
— 
1,413 
30,088 

16,901 
46,989 

—  $

—  $

18 

$

$

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

75

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CHIMERIX, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note 1. The Business and Summary of Significant Accounting Policies

Description of Business

Chimerix  is  a  biopharmaceutical  company  whose  mission  it  is  to  develop  medicines  that  meaningfully  improve  and  extend  the  lives  of  patients  facing
deadly diseases.

Basis of Presentation

The consolidated financial statements include the accounts of the Company, and its wholly owned subsidiaries. The accompanying consolidated financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). The preparation of
the  Company’s  consolidated  financial  statements  requires  estimates  and  assumptions  that  affect  the  reported  amounts  of  assets,  liabilities,  revenues  and
expenses, and the disclosure of contingent assets and liabilities in the consolidated financial statements and accompanying notes. Although these estimates
are based on knowledge of current events and actions the Company may undertake in the future, actual results may ultimately differ from these estimates
and assumptions.

Cash and Cash Equivalents

The  Company  considers  any  highly  liquid  instrument  with  an  original  maturity  of  three  months  or  less  at  acquisition  to  be  a  cash  equivalent.  Cash
equivalents consist of money market funds.

Investments

Investments consist primarily of commercial paper, corporate bonds, and U.S. Treasury securities. The Company invests in high-credit quality investments
in accordance with its investment policy which minimizes the probability of loss.

Available-for-sale debt securities are carried at fair value as determined by quoted market prices, with the unrealized gains and losses, net of tax, reported
as  a  separate  component  of  stockholders’  equity.  Realized  gains  and  losses  are  determined  using  the  specific  identification  method  and  transactions  are
recorded on a settlement date basis in interest income and other, net. For the year ended December 31, 2022, approximately $1,000 of realized gains were
reclassified  from  accumulated  other  comprehensive  loss,  net  in  the  Consolidated  Balance  Sheets  to  interest  income  and  other,  net  in  the  Consolidated
Statements of Operations and Comprehensive Loss. Investments with original maturities beyond three months at the date of purchase and which mature on,
or less than twelve months from, the balance sheet date are classified as short-term. Investments with a maturity beyond twelve months from the balance
sheet date are classified as long-term.

The  Company  periodically  reviews  available-for-sale  debt  securities  for  other-than-temporary  declines  in  fair  value  below  the  cost  basis  and  whenever
events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates, among other things, the
duration  and  extent  to  which  the  fair  value  of  a  security  is  less  than  its  cost;  the  financial  condition  of  the  issuer  and  any  changes  thereto;  and  the
Company’s intent to sell, or whether it will more likely than not be required to sell, the security before recovery of its amortized cost basis. The Company
does not intend to sell, and is not likely to be required to sell, the available-for-sale debt securities in an unrealized loss position before recovery of the
amortized cost bases of the debt securities, which may be maturity. Any such declines in value judged to be other-than-temporary on available-for-sale debt
securities are reported in other-than-temporary impairment of investment.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash, cash equivalents, short-term investments, and
long-term  investments.  The  Company  is  exposed  to  credit  risk,  subject  to  federal  deposit  insurance,  in  the  event  of  default  by  the  financial  institutions
holding its cash and cash equivalents to the extent of amounts recorded on the balance sheets.

Accounts Receivable

Accounts receivable at December 31, 2022 consisted of royalties earned on sales of TEMBEXA by Emergent and amounts billed under the Company’s
grant agreements and transition services agreement with Emergent. Receivables are recorded as

76

qualifying research activities are conducted and invoices from the Company’s vendors are received. The Company carries its accounts receivable at cost
less  an  allowance  for  doubtful  accounts.  On  a  periodic  basis,  the  Company  evaluates  its  accounts  receivable  and  establishes  an  allowance  based  on  its
history  of  collections  and  write-offs  and  the  current  status  of  all  receivables.  The  Company  does  not  accrue  interest  on  trade  receivables.  If  accounts
become  uncollectible,  they  will  be  written  off  through  a  charge  to  the  allowance  for  doubtful  accounts.  The  Company  has  not  recorded  a  charge  to
allowance for doubtful accounts as management believes all receivables are fully collectible.

Fair Value of Financial Instruments

The carrying amounts of certain financial instruments, including accounts receivable, accounts payable and accrued expenses approximate their fair values
due to the short-term nature of such instruments.

For assets and liabilities recorded at fair value, it is the Company’s policy to maximize the use of observable inputs and minimize the use of unobservable
inputs when developing fair value measurements, in accordance with the fair value hierarchy. Fair value measurements for assets and liabilities where there
exists  limited  or  no  observable  market  data  are  based  primarily  upon  estimates  and  are  often  calculated  based  on  the  economic  and  competitive
environment, the characteristics of the asset or liability and other factors. Therefore, fair value measurements cannot be determined with precision and may
not  be  realized  in  an  actual  sale  or  immediate  settlement  of  the  asset  or  liability.  Additionally,  there  may  be  inherent  weaknesses  in  any  calculation
technique  and  changes  in  the  underlying  assumptions  used,  including  discount  rates  and  estimates  of  future  cash  flows,  could  significantly  affect  the
calculated current or future fair values. The Company utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and
to determine fair value disclosures.

The Company groups assets and liabilities at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability
of the assumptions used to determine fair value. The determination of where an asset or liability falls in the hierarchy requires significant judgment. These
levels are:

•

•

•

Level 1 — Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the
ability to access.
Level 2 — Valuations based on quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets
or liabilities in markets that are not active, and models for which all significant inputs are observable, either directly or indirectly.
Level 3 — Valuations based on inputs that are unobservable and significant to the overall fair value measurement.

There was no material re-measurement to fair value of financial assets and liabilities that are not measured at fair value on a recurring basis. For additional
information regarding the Company’s investments, please refer to Note 2, "Investments."

77

 
Below is a table that presents information about certain assets measured at fair value on a recurring basis (in thousands): 

Fair Value Measurements
December 31, 2022

Quoted Prices in
Active Markets
for Identical Assets
(Level 1)

Total

Significant Other
Observable Inputs
(Level 2)

Significant
Unobservable Inputs
(Level 3)

17,826  $
4,998 
22,824 

38,094 
127,517 
25,881 
191,492 

48,626 
48,626 
262,942  $

17,826  $
— 
17,826 

25,271 
— 
— 
25,271 

11,685 
11,685 
54,782  $

—  $

4,998 
4,998 

12,823 
127,517 
25,881 
166,221 

36,941 
36,941 
208,160  $

— 
— 
— 

— 
— 
— 
— 

— 
— 
— 

Fair Value Measurements
December 31, 2021

Quoted Prices in
Active Markets
for Identical Assets
(Level 1)

Total

Significant Other
Observable Inputs
(Level 2)

Significant
Unobservable Inputs
(Level 3)

11,841  $
11,841 

7,517 
34,887 
30,566 
72,970 

2,022 
2,022 
86,833  $

11,841  $
11,841 

2,523 
— 
— 
2,523 

2,022 
2,022 
16,386  $

—  $
— 

4,994 
34,887 
30,566 
70,447 

— 
— 
70,447  $

— 
— 

— 
— 
— 
— 

— 
— 
— 

$

$

$

$

Cash equivalents
     Money market funds
     Commercial paper
          Total cash equivalents
Short-term investments
     U.S. Treasury securities
     Commercial paper
     Corporate bonds
          Total short-term investments
Long-term investments
     U.S. Treasury securities
          Total long-term investments

               Total assets

Cash equivalents
     Money market funds
          Total cash equivalents
Short-term investments
     U.S. Treasury securities
     Commercial paper
     Corporate bonds
          Total short-term investments
Long-term investments
     U.S. Treasury securities
          Total long-term investments

               Total assets

Inventories

The Company considers regulatory approval of product candidates to be uncertain and product manufactured prior to regulatory approval may not be sold
unless regulatory approval is obtained. As such, the manufacturing costs for product candidates incurred prior to regulatory approval are not capitalized as
inventory  but  are  expensed  as  research  and  development  costs.  The  Company  begins  capitalization  of  these  inventory  related  costs  once  regulatory
approval is obtained. The Company primarily uses actual costs to determine its cost basis for inventories.

On  May  15,  2022,  we  entered  into  an  Asset  Purchase  Agreement  (the  Asset  Purchase  Agreement)  with  an  affiliate  of  Emergent  BioSolutions  Inc.
(Emergent BioSolutions) for the sale of our exclusive worldwide rights to brincidofovir, including

78

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TEMBEXA®  and  specified  related  assets  (the  Asset  Sale).  On  September  26,  2022,  we  closed  the  Asset  Sale  with  Emergent  Biodefense  Operations
Lansing LLC (Emergent), an affiliate of Emergent BioSolutions.

Prior  to  the  sale  of  TEMBEXA  to  Emergent,  the  Company’s  inventory  consisted  of  TEMBEXA,  which  was  being  manufactured  for  the  treatment  of
smallpox  for  potential  delivery  to  the  Strategic  National  Stockpile  (SNS)  for  the  U.S.  government  and  to  other  government  agencies.  TEMBEXA  was
approved by the FDA on June 4, 2021, at which time the Company began to capitalize inventory costs associated with TEMBEXA. Prior to FDA approval
of TEMBEXA, all costs related to the manufacturing of TEMBEXA were charged to research and development expense in the period incurred as there was
no alternative future use.

The  Company  valued  its  inventories  at  the  lower  of  cost  or  estimated  net  realizable  value.  The  Company  determined  the  cost  of  its  inventories,  which
included amounts related to materials, manufacturing costs, shipping and handling costs on a first-in, first-out (FIFO) basis. Work-in-process included all
inventory costs prior to packaging and labelling, including raw material, active product ingredient, and drug product. Finished goods included packaged
and labelled products. Title to all inventory was transferred to Emergent upon the close of the Asset Sale (as defined below).

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following (in thousands):

Prepaid research and development expenses
Interest receivable
Prepaid insurance
Other prepaid expenses and current assets

     Total prepaid expenses and other current assets

Employee Retention Credit

December 31,

2022

2021

3,399  $
643 
564 
5,158 
9,764  $

1,726 
348 
450 
2,154 
4,678 

$

$

Under the provisions of the extension of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) passed by the United States Congress
and  signed  by  the  President,  the  Company  is  eligible  for  a  refundable  employee  retention  credit  subject  to  certain  criteria.  The  Company  recognized  a
$2.0 million employee retention credit during twelve months ended December 31, 2022 related to labor costs recognized during 2020 and 2021, which is
recorded in prepaid expenses and other current assets. For the twelve months ended December 31, 2022, $1.5 million is recorded as a reduction to research
and development expenses and $0.5 million is recorded as a reduction to general and administrative expenses. The Company has filed for refunds of the
employee retention credits and as of the date of this Annual Report on Form 10-K, it has received $27,000 of refunds and cannot reasonably estimate when
it will receive any or all of the remaining refunds.

Deferred Loan Costs

On January 31, 2022 (the Effective Date), the Company entered into a Loan and Security Agreement (the Loan Agreement), by and between the Company,
as borrower, and Silicon Valley Bank, as the lender (the Lender). The Loan Agreement provides for a four-year secured revolving loan facility (the Credit
Facility) in an aggregate principal amount of up to $50.0 million. Proceeds from the Credit Facility may be used for working capital and general corporate
purposes. The Company has no obligation to draw down any amount under the Credit Facility, and has not drawn down any amount as of December 31,
2022.

In September 2022, in connection with the Asset Sale, Silicon Valley Bank and the Company agreed to suspend the availability of future advances under
the Loan Agreement until such time the parties mutually agree to amend the Loan Agreement to, among other things, adjust the borrowing base and reset
the covenants.

Borrowings under the Credit Facility accrue interest at a floating per annum rate of the greater of (i) 1.50% above the Prime Rate (as defined below) and
(ii) 4.75%. Prime Rate is defined as the rate of interest per annum published in The Wall Street Journal or any successor publication thereto as the “prime
rate”. If such rate of interest from The Wall Street Journal becomes unavailable, the “Prime Rate” shall mean the rate of interest per annum announced by
the Lender as its prime rate in effect. In each case, in the event such prime rate is less than zero, such rate shall be deemed to be zero for purposes of the
Loan Agreement. The Company must also pay an unused line fee equal to 0.25% per annum on the unused portion of the Credit

79

 
Facility, payable quarterly in arrears. Upon the termination of the Loan Agreement for any reason prior to the Maturity Date, the Company will be required
to  pay  to  the  Lender  an  early  termination  fee  of  $0.5  million.  The  Loan  Agreement  also  requires  the  Company  to  pay  the  Lender  a  non-refundable
commitment fee of $0.5 million, payable in four equal installments beginning on the Effective Date and each anniversary of the Effective Date thereafter
until January 31, 2025. As of December 31, 2022, the Company has recorded current deferred loan costs of $0.1 million in prepaid expenses and other
current assets and non-current deferred loan costs of $0.3 million in other long-term assets on the Consolidated Balance Sheets. As of December 31, 2022,
the Company has recorded a current loan fee liability of $0.2 million in accrued liabilities and a non-current loan fee liability of $0.3 million in loan fees on
the Consolidated Balance Sheets.

Property and Equipment

Property and equipment are stated at cost, less accumulated depreciation. Depreciation is determined on a straight-line basis over the estimated useful lives
of the assets, which generally range from three to five years. Leasehold improvements are amortized over the shorter of the useful life of the asset or the
term of the related lease. Maintenance and repairs are charged against expense as incurred.

Impairment of Property and Equipment

The Company evaluates property and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of an asset
may not be recoverable. If the estimated future cash flows (undiscounted and without interest charges) from the use of an asset are less than the carrying
value, a write-down would be recorded to reduce the related asset to its estimated fair value. For the twelve months ended December 31, 2022 and 2021, no
such write-downs have occurred.

Leases

At the inception of an arrangement, we determine if an arrangement is, or contains, a lease based on the unique facts and circumstances present in that
arrangement.  Lease  classification,  recognition,  and  measurement  are  then  determined  at  the  lease  commencement  date.  For  arrangements  that  contain  a
lease we (i) identify lease and non-lease components, (ii) determine the consideration in the contract, (iii) determine whether the lease is an operating or
financing lease; and (iv) recognize lease right-of-use (ROU) assets and liabilities. Lease liabilities and their corresponding ROU assets are recorded based
on the present value of lease payments over the expected lease term. The interest rate implicit in lease contracts is typically not readily determinable and as
such, we use our incremental borrowing rate based on the information available at the lease commencement date, which represents an internally developed
rate  that  would  be  incurred  to  borrow,  on  a  collateralized  basis,  over  a  similar  term,  an  amount  equal  to  the  lease  payments  in  a  similar  economic
environment.

Most leases include options to renew and, or, terminate the lease, which can impact the lease term. The exercise of these options is at our discretion and we
do not include any of these options within the expected lease term as we are not reasonably certain we will exercise these options.

The current portion of our operating lease liabilities is included in accrued liabilities and the long-term portion is included in lease-related obligations.

Accrued Liabilities

Accrued liabilities consisted of the following (in thousands):

Accrued compensation
Accrued research and development expenses
Other accrued liabilities

     Total accrued liabilities

80

December 31,

2022

2021

$

$

6,438  $
6,691 
4,252 
17,381  $

5,491 
4,642 
2,975 
13,108 

 
Revenue Recognition

Policy

The Company’s revenues generally consist of (i) procurement revenue - revenue related to sales of TEMBEXA prior to the Asset Sale (ii) contract and
grant  revenue  -  revenue  generated  under  federal  and  private  foundation  grants  and  contracts,  (iii)  licensing  revenue  -  revenue  related  to  non-refundable
upfront fees, royalties and milestone payments earned under license agreements, and (iv) royalty revenue - revenue related to sales of TEMBEXA made by
Emergent after the Asset Sale. Revenue is recognized in accordance with the criteria outlined in Accounting Standards Codification (ASC) 606 issued by
the  Financial  Accounting  Standards  Board  (FASB).  Following  this  accounting  pronouncement,  a  five-step  approach  is  applied  for  recognizing  revenue,
including (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate
the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, the entity satisfies a performance obligation.

TEMBEXA Procurement Agreements

In June 2022, the Company entered into the Supply Agreement and the PHAC Contract, pursuant to which the Company was responsible for supplying
TEMBEXA (brincidofovir) treatment courses for use outside of the United States. There are no material performance obligations outside of delivery in the
agreements, therefore revenue related to these procurement agreements was recognized when the delivery performance obligation was satisfied. Revenue
was  recognized  based  on  price  per  treatment  course  as  outlined  in  the  agreements.  For  the  twelve  months  ended  December  31,  2022,  the  Company
recognized $32.0 million of procurement revenue related to these agreements.

The  PHAC  Contract  was  assigned  to  Emergent  in  November  2022.  The  remaining  deliveries  of  treatment  courses  were  delivered  by  Emergent  and  are
subject to the royalty terms of the Asset Purchase Agreement applicable to gross profits outside the United States. The Company recognized approximately
$0.4 million of royalty revenue in the twelve months ended December 31, 2022.

Emergent Biodefense Operations Lansing LLC

On  September  26,  2022,  the  Company  completed  the  Asset  Sale  to  Emergent  of  the  Company’s  exclusive  worldwide  rights  to  brincidofovir,  including
TEMBEXA® and specified related assets (the Asset Sale). Emergent paid the Company an upfront cash payment of approximately $238 million upon the
closing of the Asset Sale. In addition, pursuant to the Asset Purchase Agreement, the Company is eligible to receive from Emergent: (i) up to an aggregate
of  approximately  $124  million  in  milestone  payments  payable  upon  the  exercise  of  the  options  under  the  BARDA  Agreement  for  the  delivery  of  up  to
1.7 million treatment courses of tablet and suspension formulations of TEMBEXA to the U.S. government; (ii) royalty payments equal to 15% of the gross
profits  from  the  sales  of  TEMBEXA  made  outside  of  the  United  States;  (iii)  royalty  payments  equal  to  20%  of  the  gross  profits  from  the  sales  of
TEMBEXA made in the United States in excess of 1.7 million treatment courses; and (iv) up to an additional $12.5 million upon the achievement of certain
other  developmental  milestones.  The  effects  of  recording  certain  adjustments  associated  with  contingent  consideration  related  to  TEMBEXA  have  been
excluded as the Company has made a policy election to account for these amounts when the contingency has been resolved in accordance with Accounting
Standards Codification 450, Contingencies.

The Company continues to provide operational support to Emergent in furtherance of its obligations under both the Asset Purchase Agreement (and related
agreements) and the BARDA Agreement. The BARDA Agreement was novated to Emergent in December 2022. Under the Asset Purchase Agreement, the
Company recognized approximately $0.5 million of contract revenue for support provided for the twelve months ended December 31, 2022.

Biomedical Advanced Research and Development Authority (BARDA)

In February 2011, the Company entered into a contract with BARDA for the advanced development of brincidofovir as a medical countermeasure in the
event  of  a  smallpox  release.  Under  the  contract,  the  Company  received  $72.5  million  in  expense  reimbursement  and  $4.6  million  in  fees  over  the
performance of 1 base segment and 4 option segments. Exercise of each option segment was solely at the discretion of BARDA. The Company assessed
the services in accordance with the authoritative guidance and concluded that there was a potential of 5 separate contracts (1 base segment and four option
segments) were exercised, as well as the base segment. The transaction price for each segment, based on the transaction price as defined in each segment
contract, was allocated to the single performance obligation for each contract. The transaction price was recognized over time by measuring the progress
toward  complete  satisfaction  of  the  performance  obligation.  For  reimbursable  expenses,  this  occurred  as  qualifying  research  activities  were  conducted
based on invoices from company vendors. For the fixed fee, the progress toward complete satisfaction was estimated based on the costs incurred to date
relative to the total estimated costs per

81

the terms of each contract. The Company typically invoiced BARDA monthly as costs were incurred. Any amounts received in advance of performance
were recorded as deferred revenue until earned. The base segment and first option segment were completed prior to adoption of ASC 606. The second and
third option segments were completed on August 20, 2020. The fourth option segment was completed on September 1, 2021 and the contract has expired in
accordance with its terms. Under the BARDA contract, we recognized contract revenue of $1.6 million and $5.3 million during the twelve months ended,
December 31, 2021 and 2020, respectively.

Grant Revenue

Grant revenue under cost-plus-fixed-fee grants from the federal government and private foundations is recognized as allowable costs are incurred and fees
are earned. At December 31, 2022, the Company had a deferred revenue balance of $0.2 million related to these grants. Additionally, for the twelve months
ended months ended December 31, 2022 and 2021, the Company recognized $0.5 million and $0.4 million, respectively, of grant revenue related to these
grants.

Ohara Agreement

In  2019,  Oncoceutics,  Inc.,  a  Delaware  corporation  (Oncoceutics)  which  was  subsequently  acquired  by  the  Company  in  January  2021,  entered  into  a
license, development and commercialization agreement with Ohara Pharmaceutical Co., Ltd. for ONC201 in Japan. The Company is entitled to receive up
to $2.5 million in nonrefundable regulatory milestone payments. The Company is entitled to double-digit tiered royalties based on the aggregate annual net
sales  of  all  products,  as  defined  in  the  agreement,  in  Japan.  For  the  twelve  months  ended  months  ended  December  31,  2022  and  2021,  the  Company
recognized approximately $0.5 million and $47,000, respectively, of license revenue related to this agreement.

Research and Development Prepaids and Accruals

As part of the process of preparing financial statements, the Company is required to estimate its expenses resulting from its obligation under contracts with
vendors and consultants and clinical site agreements in connection with its research and development efforts. The financial terms of these contracts are
subject to negotiations which vary contract to contract and may result in payment flows that do not match the periods over which materials or services are
provided to the Company under such contracts.

The Company’s objective is to reflect the appropriate research and development expenses in its financial statements by matching those expenses with the
period in which services and efforts are expended. The Company accounts for these expenses according to the progress of its research and development
efforts.  The  Company  determines  prepaid  and  accrual  estimates  through  discussion  with  applicable  personnel  and  outside  service  providers  as  to  the
progress  or  state  of  communication  of  clinical  trials,  or  other  services  completed.  The  Company  adjusts  its  rate  of  research  and  development  expense
recognition if actual results differ from its estimates. The Company makes estimates of its prepaid and accrued expenses as of each balance sheet date in its
financial statements based on facts and circumstances known at that time. Although the Company does not expect its estimates to be materially different
from amounts actually incurred, its understanding of status and timing of services performed relative to the actual status and timing of services performed
may vary and may result in the Company reporting amounts that are too high or too low for any particular period. Through December 31, 2022, there had
been  no  material  adjustments  to  the  Company’s  prior  period  estimates  of  prepaid  and  accruals  for  research  and  development  expenses.  The  Company’s
research and development prepaids and accruals are dependent upon the timely and accurate reporting of contract research organizations and other third-
party vendors.

Research and Development Expenses

Major components of research and development costs include cash compensation, stock-based compensation, preclinical studies, clinical trial and related
clinical manufacturing, drug development, materials and supplies, legal, regulatory compliance, and fees paid to consultants and other entities that conduct
certain  research  and  development  activities  on  the  Company’s  behalf.  Research  and  development  costs,  including  upfront  fees  and  milestones  paid  to
contract research organizations, are expensed as goods are received or services rendered. Costs incurred in connection with clinical trial activities for which
the underlying nature of the activities themselves do not directly relate to active research and development, such as costs incurred for market research and
focus groups linked to clinical strategy as well as costs to build the Company’s brand, are not included in research and development costs but are reflected
as general and administrative costs.

82

Gain on Sale of Business, Net

Emergent Biodefense Operations Lansing LLC

The previously mentioned sale of TEMBEXA constitutes a significant disposition of a business, however, the Company determined the disposition does
not represent a strategic shift, and accordingly, the Company has not accounted for the disposition as a discontinued operation. The Company recorded a
$229.7 million net gain on sale of business in other income (loss) on the Consolidated Statement of Operations and Comprehensive Income (Loss) for the
twelve months ended December 31, 2022.

Interest Income and Other, Net

Interest income and other, net consists primarily of interest earned on our cash, cash equivalents and short-term and long-term investments.

Income Taxes

Deferred  tax  assets  and  liabilities  are  determined  based  on  differences  between  the  financial  and  tax  reporting  bases  of  assets  and  liabilities  and  are
measured  using  enacted  tax  rates  and  laws  that  are  expected  to  be  in  effect  when  the  differences  are  expected  to  reverse.  Valuation  allowances  are
established when the Company determines that it is more likely than not that some portion of a deferred tax asset will not be realized. The Company has
incurred  operating  losses  from  April  7,  2000  (inception)  through  December  31,  2021,  and  therefore  has  not  recorded  any  current  provision  for  income
taxes. For the year ended December 31, 2022, the Company recorded net income and is expecting a small amount of state income tax expense. As such the
Company has recorded a provision for current state income taxes.

Additionally, the Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by the taxing authorities based on the technical merits of the position. The tax benefit recognized in the financial statements for a particular
tax position is based on the largest benefit that is more likely than not to be realized upon settlement. Accordingly, the Company establishes reserves for
uncertain tax positions.

The FASB Staff Q&A, Topic 740, No. 5, Accounting for Global Intangible Low-Taxed Income (GILTI), states that an entity can make an accounting policy
election to either recognized deferred taxes for temporary basis differences expected to reverse as GILTI in future years or to provide for the tax expense
related to GILTI in the year the tax is incurred as a period expense only. The Company has elected to account for GILTI as a period expense in the year the
tax is incurred.

Share-Based Compensation

The Company measures and recognizes compensation expense for all share-based payment awards made to employees and directors, including employee
stock options, restricted stock units and the employee stock purchase plan purchase rights, based on estimated fair values. The fair value of employee stock
options and employee stock purchase plan purchase rights is estimated on the grant date using the Black-Scholes valuation model. The grant-date fair value
for restricted stock units is based upon the market price of the Company’s common stock on the date of the grant. The value of the portion of the award that
is ultimately expected to vest is recorded as expense over the requisite service periods. For performance-based awards compensation cost is recognized
when it is probable that the performance criteria will be met.

The Company estimates forfeitures at the time of grant and revises those estimates in subsequent periods if actual forfeitures differ from its estimates. The
Company uses historical data to estimate forfeitures and records share-based compensation expense only for those awards that are expected to vest. To the
extent that actual forfeitures differ from the Company’s estimates, the difference is recorded as a cumulative adjustment in the period the estimates were
revised. For the years ended December 31, 2022, 2021 and 2020, the Company applied a forfeiture rate based on the Company’s historical forfeitures.

401(k) Plan

The  Company  maintains  a  defined  contribution  employee  retirement  plan  (401(k)  plan).  For  the  years  ended  December  31,  2022,  2021  and  2020,  the
Company recognized expenses for matching contributions of $0.5 million, $0.4 million and $0.3 million, respectively.

83

Basic and Dilutive Net Loss Per Share of Common Stock

Basic net income (loss) per share of common stock is computed by dividing net income (loss) by the weighted-average number of shares of common stock
outstanding  during  the  period,  excluding  the  dilutive  effects  of  non-vested  restricted  stock,  stock  options,  and  employee  stock  purchase  plan  purchase
rights. Diluted net income (loss) per share of common stock is computed by dividing net income (loss) by the sum of the weighted-average number of
shares of common stock outstanding during the period plus the potential dilutive effects of non-vested restricted stock, stock options, and employee stock
purchase plan purchase rights outstanding during the period calculated in accordance with the treasury stock method, but are excluded if their effect is anti-
dilutive. For the twelve months ended December 31, 2022, the diluted per-share computations reflect the number of additional common stock outstanding
that would have been outstanding if the potentially dilutive common stock had been issued. Because the impact of these items is anti-dilutive during the
periods of net loss, there was no difference between basic and diluted loss per share of common stock for the twelve months ended December 31, 2021 and
2020.

The  calculation  of  weighted-average  diluted  shares  outstanding  excludes  the  dilutive  effect  of  non-vested  restricted  stock,  stock  options  to  purchase
common stock, and employee stock purchase plan purchase rights as the impact of such items are anti-dilutive during periods of net loss. Potential common
shares excluded from the calculations were 4,672,859, and 1,162,161, for the years ended December 31, 2021 and 2020, respectively.

Segments

The Company operates in only one segment, pharmaceuticals.

Impact of Recently Issued Accounting Standards

In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,
which  amends  the  impairment  model  by  requiring  entities  to  use  a  forward-looking  approach  on  expected  losses  to  estimate  credit  losses  on  certain
financial instruments, including trade receivables and available-for-sale debt securities. The new guidance was originally due to become effective for the
Company beginning in the first quarter of 2020, however the FASB in November 2019 issued ASU 2019-10 which moved the effective date for smaller
reporting companies to the first quarter of 2023. The Company is currently evaluating the potential impact that this standard may have on its consolidated
financial statements.

Note 2. Investments 

The following tables summarize the Company’s short-term and long-term debt investments (in thousands):

Corporate bonds
Commercial paper
U.S. Treasury securities

     Total investments

Corporate bonds
Commercial paper
U.S. Treasury securities

     Total investments

Amortized
Cost

25,906  $
127,657 
86,892 
240,455  $

Amortized
Cost

30,571  $
34,890 
9,552 
75,013  $

$

$

$

$

December 31, 2022

Gross
Unrealized
Gains

Gross
Unrealized
Losses

Estimated
Fair Value

4  $

36 
7 
47  $

(29) $
(176)
(179)
(384) $

25,881 
127,517 
86,720 
240,118 

December 31, 2021

Gross
Unrealized
Gains

Gross
Unrealized
Losses

Estimated
Fair Value

2  $
2 
— 

4  $

(7) $
(5)
(13)
(25) $

30,566 
34,887 
9,539 
74,992 

84

 
 
 
 
 
 
 
 
The  following  tables  summarize  the  Company’s  debt  investments  with  unrealized  losses,  aggregated  by  investment  type  and  the  length  of  time  that
individual investments have been in a continuous unrealized loss position (in thousands, except number of securities):

Corporate bonds
Commercial paper
U.S. Treasury securities

Total

Number of securities with unrealized losses

Corporate bonds
Commercial paper
U.S. Treasury securities

Total

Number of securities with unrealized losses

Less than 12 Months

December 31, 2022
Greater than 12 Months

Total

Fair Value

Unrealized
Loss

Fair Value

Unrealized
Loss

Fair Value

Unrealized
Loss

22,905  $
88,860 
67,489 
179,254  $

(29) $
(176)
(179)
(384) $

55 

—  $
— 
— 
—  $

—  $
— 
— 
—  $

— 

22,905  $
88,860 
67,489 
179,254  $

(29)
(176)
(179)
(384)

55 

Less than 12 Months

December 31, 2021
Greater than 12 Months

Total

Fair Value

Unrealized
Loss

Fair Value

Unrealized
Loss

Fair Value

Unrealized
Loss

28,362  $
8,991 
9,539 
46,892  $

(7) $
(5)
(13)
(25) $

18 

—  $
— 
— 
—  $

—  $
— 
— 
—  $

— 

28,362  $
8,991 
9,539 
46,892  $

(7)
(5)
(13)
(25)

18 

$

$

$

$

The following table summarizes the scheduled maturity for the Company’s debt investments at December 31, 2022 (in thousands):

Maturing in one year or less
Maturing after one year through two years

Total debt investments

Note 3. Property and Equipment

Property and equipment, net of accumulated depreciation consisted of the following (in thousands):

Lab equipment
Leasehold improvements
Computer equipment
Office furniture and equipment
     Property and equipment
     Less accumulated depreciation

          Property and equipment, net of accumulated depreciation

85

December 31, 2022

$

$

191,492 
48,626 
240,118 

December 31,

2022

2021

2,299  $
1,713 
817 
520 
5,349 
(5,122)

227  $

2,341 
1,713 
817 
520 
5,391 
(5,138)
253 

$

$

 
 
 
Note 4. Commitments and Contingencies

Leases

The Company leases its facilities under long-term operating leases that expire at various dates through 2026. The Company generally has options to renew
lease terms on its facilities, which may be exercised at the Company’s sole discretion. In addition, certain lease arrangements may be terminated prior to
their  original  expiration  date  at  the  Company’s  discretion.  The  Company  evaluates  renewal  and  termination  options  at  the  lease  commencement  date  to
determine if it is reasonably certain to exercise the option and has concluded on all operating leases that it is not reasonably certain that any options will be
exercised. The weighted-average remaining lease term for the Company’s operating leases as of December 31, 2022 was 3.58 years.

Expense  related  to  leases  is  recorded  on  a  straight-line  basis  over  the  lease  term.  Lease  expense  under  operating  leases,  including  common  area
maintenance fees, totaled approximately $0.7 million and $0.7 million for the twelve months ended December 31, 2022 and 2021, respectively.

The discount rate implicit within the Company’s leases is generally not determinable and therefore the Company determines the discount rate based on its
incremental borrowing rate based on the information available at commencement date. As of December 31, 2022, the operating lease liabilities reflect a
weighted-average discount rate of 7.89%.

The following table sets forth the operating lease right-of-use assets and liabilities as of December 31, 2022 (in thousands):
Assets
Operating Lease Right-of-Use Assets

$

Liabilities
Operating Lease Short-term Liabilities (recorded within Accrued liabilities)
Operating Lease Long-term Liabilities (recorded within Lease-related obligations)

     Total Operating Lease Liabilities

Operating lease payments over the remainder of the lease terms are as follows (in thousands):
Years Ending December 31,
2023
2024
2025
2026
Total future minimum rental payments
     Less amount of lease payments representing interest

Total present value of lease payments

$

$

$

$

1,964 

573 
1,819 
2,392 

As of December 31, 2022

736 
759 
781 
467 
2,743 
351 
2,392 

For  the  twelve  months  ended  December  31,  2022  and  2021,  the  Company  made  lease  payments  of  approximately  $0.6  million  and  $0.5  million,
respectively, which are included in operating cash flows.

Sublease

The Company subleased 3,537 square feet of its office space under a non-cancelable operating lease that expired February 2021. For the twelve months
ended December 31, 2021, the Company recognized approximately $12,000 of income in Interest income and other, net on the Consolidated Statement of
Operations and Comprehensive Loss. As this lease has terminated, there are no future minimum rentals payments to be received.

Significance of Revenue Source

The Company is the recipient of federal research contract funds from BARDA. Periodic audits are required under the grant and contract agreements and
certain costs may be questioned as appropriate under the agreements. At December 31, 2022 and 2021, the Company had recorded a $0.1 million provision
for potential refundable amounts.

86

Note 5. Stockholders’ Equity (Deficit)

Common Stock

The Company’s common stock consists of 200 million authorized shares at December 31, 2022 and 2021, and 88.1 million and 86.9 million shares issued
and outstanding at December 31, 2022 and December 31, 2021, respectively.

Shares Reserved for Future Issuance

The Company has reserved shares of common stock for future issuances as follows:

For exercise of outstanding common stock options
For delivery upon vesting of outstanding restricted stock units
For future equity awards under the 2013 Equity Incentive Plan
For future purchases under the 2013 Employee Stock Purchase Plan

     Total shares of common stock reserved for future issuances

Stock Options

December 31,

2022

15,076,365 
920,533 
1,466,603 
2,186,097 
19,649,598 

2021

11,649,594 
896,222 
2,076,923 
2,298,817 
16,921,556 

The Company maintains a 2013 Equity Incentive Plan (the 2013 Plan). The 2013 Plan provides for the grant of incentive stock options (ISOs), nonstatutory
stock options (NSOs), stock appreciation rights, restricted stock awards, restricted stock unit (RSU) awards, performance-based stock awards, and other
forms  of  equity  compensation  (collectively,  stock  awards),  all  of  which  may  be  granted  to  employees,  including  officers,  non-employee  directors  and
consultants of the Company and its affiliates. Additionally, the 2013 Plan provides for the grant of performance cash awards. ISOs may be granted only to
employees. All other awards may be granted to employees, including officers, and to non-employee directors and consultants.

The Company estimates the fair value of its share-based awards to employees, directors and consultants using the Black-Scholes option-pricing model. The
Black-Scholes model requires the input of assumptions, including (a) the expected stock price volatility, (b) the calculation of expected term of the award,
(c)  the  risk-free  interest  rate  and  (d)  expected  dividends.  For  stock  options,  the  Company  uses  historical  volatility  data  to  estimate  the  volatility  of  our
common stock price and historical exercise data to estimate the expected life. The risk-free interest rates for the periods within the expected life of the
option are based on the U.S. Treasury instrument with a life that is similar to the expected life of the option grant. The Company has never paid, and does
not expect to pay, dividends in the foreseeable future.

The following table illustrates the assumptions for the Black-Scholes model used in determining the fair value of the stock options granted:

Expected volatility
Expected term (in years)
Weighted-average risk-free interest rate
Expected dividend yield
Weighted-average fair value per option

Years Ended December 31,
2021

2022

2020

74.27 %
6.0
1.91 %
— %

95.84 %
6.0
0.71 %
— %

$

3.33 

$

6.67 

$

93.24 %
6.0
1.24 %
— %

1.78 

87

 
 
 
A summary of activity related to the Company’s stock options is as follows:

Balance, December 31, 2020
     Granted
     Exercised
     Forfeited
Balance, December 31, 2021
     Granted
     Exercised
     Forfeited

Balance, December 31, 2022
Exercisable at December 31, 2022
Vested or expected to vest at December 31, 2022

Number of
Options
Outstanding

Weighted-
Average
Exercise Price

Weighted-
Average
Remaining
Contractual
Life (in Years)

Total Intrinsic
Value

8,913,271  $
3,903,750 
(909,997)
(257,432)
11,649,592  $
4,217,275 
(271,079)
(519,423)
15,076,365  $
9,192,591  $
14,204,938  $

5.28 
8.74 
4.69 
15.12 
6.27 
5.12 
2.24 
6.93 

6.00 
6.14 
6.00 

7.52
— 
— 
— 
7.65
— 
— 
— 

7.32 $
6.59 $
7.25 $

64,174 
42,393 
61,673 

As  of  December  31,  2022,  there  was  approximately  $19.6  million  of  total  unrecognized  compensation  cost  related  to  non-vested  stock  options  granted
under the 2013 Plan. That compensation cost is expected to be recognized over a weighted-average period of approximately 2.39 years.

Other information regarding the Company’s stock options is as follows (in thousands, except per share data):

Weighted-average grant-date fair value per share of options granted
Total intrinsic value of options exercised
Total fair value of shares vested

2022

Years Ended December 31,
2021

2020

$
$
$

3.33  $
114  $
12,721  $

6.67  $
3,496  $
8,642  $

1.78 
355 
4,188 

The following table summarizes, at December 31, 2022, by price range: (1) for stock option awards outstanding under the 2013 Plan, the number of stock
option awards outstanding, their weighted-average remaining life and their weighted-average exercise price; and (2) for stock option awards exercisable
under the 2013 Plan, the number of stock option awards exercisable and their weighted-average exercise price:

Exercise Price Range ($)
1.37 to 2.08
2.09 to 3.13
3.14 to 5.60
5.61 to 7.86
7.87 to 53.74

1.37 to 53.74

Outstanding
Weighted-
Average
Remaining
Contractual Life
(in years)

Exercisable

Weighted-
Average Exercise
Price

Number

Weighted-
Average Exercise
Price

7.42 $
6.71
5.91
8.98
6.67

7.32 $

2.00 
2.35 
4.64 
5.81 
12.20 

6.00 

1,655,079  $
2,707,469 
1,326,771 
1,120,141 
2,383,131 
9,192,591  $

2.01 
2.34 
4.63 
6.17 
14.14 

6.14 

Number

2,418,541 
3,260,545 
1,547,105 
3,918,679 
3,931,495 
15,076,365 

88

 
 
 
 
 
Employee Stock Purchase Plan

In  February  2013,  the  Company’s  board  of  directors  adopted  the  2013  Employee  Stock  Purchase  Plan  (ESPP),  which  was  subsequently  ratified  by
stockholders and became effective in April 2013. The purpose of the ESPP is to retain the services of new employees and secure the services of new and
existing employees while providing incentives for such individuals to exert maximum efforts toward the Company’s success and that of its affiliates. The
ESPP is intended to qualify as an “employee stock purchase plan” within the meaning of Section 423 of the Code.

The  Company  has  reserved  a  total  of  4,338,936  shares  of  common  stock  to  be  purchased  under  the  ESPP,  of  which  2,186,097  and  2,298,817  shares
remained available for purchase at December 31, 2022 and 2021, respectively. Eligible employees may authorize an amount up to 15% of their salary to
purchase common stock at the lower of a 15% discount to the beginning price of their offering period or a 15% discount to the ending price of each six-
month purchase interval. The ESPP also provides for an automatic reset feature to start participants on a new twenty-four-month participation period in the
event that the common stock market value on a purchase date is less than the common stock value on the first day of the twenty-four month offering period.
The Company issued 535,255 and 542,931 shares of common stock pursuant to the ESPP for the years ended December 31, 2022 and 2021, respectively.
Compensation expense for purchase rights under the ESPP related to the purchase discount and the “look-back” option were determined using a Black-
Scholes option pricing model.

The following table illustrates the assumptions for the Black-Scholes model used in determining the fair value of the ESPP purchase rights:

Expected volatility
Expected term (in years)
Weighted-average risk-free interest rate
Expected dividend yield
Weighted-average option value per share

Years Ended December 31,
2021

2022
104.88 %
1.28
2.63 %
— %

97.54 %
0.71
0.25 %
— %

$

1.97 

$

6.55 

$

2020

75.39 %
1.28
0.37 %
— %

0.93 

As of December 31, 2022, the Company had a liability of $0.3 million representing employees' contributions to the ESPP.

Restricted Stock Units

For the years ended December 31, 2022 and 2021, the Company issued RSUs to certain employees and consultants which vest based on service criteria.
When vested, the RSU represents the right to be issued the number of shares of the Company’s common stock that is equal to the number of RSUs granted.
The  grant  date  fair  value  for  RSUs  is  based  upon  the  market  price  of  the  Company’s  common  stock  on  the  date  of  the  grant.  The  fair  value  is  then
amortized  to  compensation  expense  over  the  requisite  service  period  or  vesting  term.  For  the  years  ended  December  31,  2022  and  2021,  the  Company
issued 363,527 and 430,002 shares of common stock pursuant to the vesting of RSUs, respectively.

A summary of activity related to the Company’s RSUs is as follows:

Balance, December 31, 2021

Granted
Share issuance
Forfeited

Balance, December 31, 2022

Number of
Restricted
Stock Units
Outstanding

Weighted-Average
Grant-Date Fair
Value

896,222  $
451,250 
(363,527)
(63,412)
920,533  $

3.98 
5.24 
3.46 
3.83 

4.82 

The  total  unrecognized  compensation  cost  related  to  the  non-vested  RSUs  as  of  December  31,  2022  was  $3.6  million  and  will  be  recognized  over  a
weighted average period of approximately 2.31 years.

89

 
 
 
 
Stock-based Compensation

For  awards  with  only  service  conditions  and  graded-vesting  features,  the  Company  recognizes  compensation  expense  on  a  straight-line  basis  over  the
requisite service period. Total stock-based compensation expense was as follows (in thousands): 

Income Statement Classification:
Research and development expense
General and administrative expense

          Total stock-based compensation expense

Years Ended December 31,
2021

2022

2020

$

$

8,267  $
7,018 
15,285  $

6,611  $
5,649 
12,260  $

2,969 
2,599 
5,568 

Cash  received  from  exercises  under  all  share-based  payment  arrangements  for  2022,  2021  and  2020  was  $1.5  million,  $4.6  million  and  $1.4  million,
respectively. There was no actual tax benefit realized for the tax deductions from exercises of the share-based payment arrangements during 2022, 2021 or
2020.

In December 2022, related to the Company’s announcement of a reduction in workforce, further discussed in Note 10, certain vested stock options were
modified to extend their exercise period from 90 days to 12 months. In  addition,  certain  outstanding  stock  option  and  RSU  grants  received  accelerated
vesting as if the service period of the terminated employee continued for up to an additional 12-month period. Related to this, the Company will record
expense totaling approximately $1.0 million ratably from the announcement date through the date of termination with approximately $0.4 million of that
total being recognized during the twelve months ended December 31, 2022.

At-The-Market Equity Offering; Shelf Registration Statement

On August 10, 2020, we entered into an Open Market Sale Agreement
 (the Jefferies Sales Agreement) with Jefferies LLC, as agent, pursuant to which
we may offer and sell, from time to time through Jefferies, up to $75 million of shares of our common stock. We have not sold any shares of our common
stock under the Jefferies Sales Agreement.

SM

On May 6, 2021, we filed an automatic shelf registration statement on Form S-3 with the SEC, which was subsequently amended in March 2022 to convert
to a non-automatic shelf registration statement. This registration statement enables us to offer for sale, from time to time, in one or more offerings, up to
$250 million in the aggregate, of common stock, debt securities, warrants, rights and/or units, and will remain in effect for up to three years from the date it
became effective. As of December 31, 2022, no sales have been made under the shelf registration statement.

Public Offering of Common Stock

On January 20, 2021, the Company entered into an underwriting agreement (the Underwriting Agreement) with Jefferies LLC and Cowen and Company,
LLC, as representatives of the several underwriters named therein (collectively, the Underwriters), relating to the issuance and sale of 11,765,000 shares
(the Shares) of the Company's common stock. The price to the public in this offering was $8.50 per share, and the Underwriters agreed to purchase the
Shares from the Company pursuant to the Underwriting Agreement at a price of $7.99 per share. The net proceeds to the Company from this offering were
approximately $107.8 million, including the full exercise of the Underwriters’ option to purchase additional shares, after deducting underwriting discounts
and commissions and estimated offering expenses payable by the Company. The offering closed on January 25, 2021.

Note 6. Income Taxes

Income tax expense has been recorded for the period ended December 31, 2022. No income tax expense or benefit has been recorded for the years ended
December 31, 2021 or 2020. This is due to the establishment of a valuation allowance against the deferred tax assets generated during those periods. At
December 31, 2022, the Company has concluded that it is more likely than not that the Company may not realize the benefit of its deferred tax assets due to
its history of losses. Accordingly, the net deferred tax assets have been fully reserved.

90

 
 
The provision for income tax expense includes the following as of December 31, 2022, 2021, and 2020:

Current:
     Federal
     State
          Total
Deferred:
     Federal
     State
          Total

Total Tax Expense

2022

December 31,
2021

2020

$

$

—  $
36 
36 

— 
— 
— 
36  $

—  $
— 
— 

— 
— 
— 
—  $

— 
— 
— 

— 
— 
— 
— 

A reconciliation of the difference between the benefit for income taxes and income taxes at the statutory U.S. federal income tax rate is as follows for the
years ended December 31, 2022, 2021, and 2020 (in thousands, except percentages):

2022

2021

2020

Amount

% of Pretax
Earnings

Amount

% of Pretax
Earnings

Amount

% of Pretax
Earnings

Income tax benefit at statutory rate
State income taxes
Research and development credits
In process R&D
Permanent items
Provision to return adjustments
Effect of change in federal tax rate
Effect of change in state tax rate
Removal of excess tax benefit
Increase in unrecognized tax benefits
Current year forfeitures
Change in valuation allowance

Net benefit

$

$

36,163 
441 
(3,312)
— 
1,135 
1,091 
— 
4,405 
— 
828 
54 
(40,769)
36 

21.0 % $
4.7 %
0.9 %
(15.2)%
(0.4)%
(0.1)%
— %
(2.0)%
— %
(0.3)%
(0.3)%
(8.3)%

— % $

(9,140)
(138)
(1,088)
— 
505 
81 
— 
1,139 
— 
272 
4,026 
4,343 
— 

21.0 %
0.3 %
2.5 %
— %
(1.2)%
(0.2)%
— %
(2.6)%
— %
(0.6)%
(9.2)%
(10.0)%
— %

(36,379)
(8,060)
(1,565)
26,395 
711 
126 
— 
3,478 
— 
439 
435 
14,420 
— 

21.0 % $
0.2 %
(1.9)%
— %
0.7 %
0.6 %
— %
2.6 %
— %
0.5 %
— %
(23.7)%

— % $

91

 
 
 
 
 
The components of deferred tax assets and liabilities at December 31, 2022 and 2021 were as follows (in thousands):

December 31,

2022

2021

Deferred tax assets:
     Domestic net operating loss carryforwards
     Research and development expenses
     Capitalized Section 174 expenses
     License fees
     Research and development credits
     Capital loss carryforwards
     Accrued bonuses
     Share-based compensation
     Other
          Total gross deferred tax assets
          Valuation allowance
               Total deferred tax assets
Deferred tax liabilities:
     Right-of-use asset
               Total deferred tax liabilities

$

84,147  $
1,520 
12,425 
11,509 
20,166 
428 
722 
6,132 
1,333 
138,382 
(137,936)
446 

(446)
(446)

                    Total deferred tax assets and liabilities, net

$

—  $

138,548 
1,191 
— 
14,131 
17,738 
484 
888 
4,885 
1,457 
179,322 
(178,705)
617 

(617)
(617)
— 

At December 31, 2022, the Company had net operating loss carryforwards for federal and state tax purposes of approximately $394.8 million and $394.4
million, respectively. At December 31, 2021, the Company had net operating loss carryforwards for federal and state tax purposes of approximately $637.9
million and $455.4 million, respectively. Federal losses of $169.5 million begin to expire in 2035 and $225.3 million of the federal losses carryforward
indefinitely. State losses of $391.7 million begin to expire in 2024 and $2.7 million of the state losses carryforward indefinitely. The tax benefit in 2022
related to utilization of net operating loss carryforwards is $51.2 million. In addition, the Company has tax credit carryforwards for federal tax purposes of
approximately  $26.6  million  as  of  December  31,  2022.  Of  the  $26.6  million,  $0.1  million  expired  in  2022.  The  Company  also  has  capital  loss
carryforwards  for  federal  tax  purposes  of  $1.9  million,  which  begin  to  expire  in  2024.  The  future  utilization  of  net  operating  loss  and  tax  credit
carryforwards may be limited due to changes in ownership. Management has recorded a valuation allowance for all of the deferred tax assets due to the
uncertainty of future taxable income.

The  Company  incorporated  a  subsidiary  in  the  United  Kingdom  in  2014.  However,  the  subsidiary  had  zero  activity  in  2021  and  as  such,  has  no
undistributed earnings. The Company dissolved the United Kingdom subsidiary in 2021.

The Company incorporated a subsidiary in Ireland during 2018. However, the subsidiary had no activity during 2020, 2021 and 2022, and as such, has no
undistributed earnings.

The Company acquired Oncoceutics, Inc. in 2021 and is including the activity for 2022 in its consolidated financial statements.

In general, if the Company experiences a greater than 50% change, by value, in its equity ownership over a three-year period, utilization of its pre-change
net operating loss carryforwards is subject to an annual limitation under Section 382 of the Code (and similar state laws). The annual limitation generally is
determined by multiplying the value of the Company’s stock at the time of such ownership change (subject to certain adjustments) by the applicable long-
term  tax-exempt  rate.  Such  limitations  may  result  in  expiration  of  a  portion  of  the  net  operating  loss  carryforwards  before  utilization  and  may  be
substantial. The ability of the Company to use its net operating loss carryforwards may be limited or lost if the Company experiences an ownership change
under Section 382 of the Code in connection with offerings or as a result of future changes in its stock ownership. Losses from a specific period may be
subject to multiple limitations and would generally be limited by the lowest of those limitations.

The acquired Oncoceutics net operating losses may be subject to limitations under Section 382, however no study has been completed as of the year ended
December 31, 2022.

92

 
 
 
 
 
 
The Company has determined that there may be a future limitation on the Company’s ability to utilize its entire federal R&D credit carryover. Therefore,
the Company recognized an uncertain tax benefit associated with the federal R&D credit carryover during the years ended December 31, 2022 and 2021, as
follows (in thousands):

Balance at December 31, 2020
     Increases related to 2021
     Increases related to prior periods
Balance at December 31, 2021
     Increases related to 2022
     Increases related to prior periods

Balance at December 31, 2022

$

$

4,295 
391 
48 
4,734 
828 
— 
5,562 

On November 18, 2021, Governor Roy Cooper signed into law the 2021 Appropriations Act which phases out the corporate income tax for North Carolina.
The  Bill  phases  out  the  current  2.5%  North  Carolina  corporate  income  tax  rate  over  five  years  starting  in  2025,  reaching  zero  by  2030.  For  tax  years
beginning on or after January 1, 2025 the rate is 2.25%. The rate decreases to 2% in 2026 and 2027; and to 1% in 2028 and 2029. After 2029, the rate
decreases to 0%. As a result of the revised tax rate, the Company adjusted its North Carolina net operating loss deferred tax asset as of December 31, 2021
by  applying  the  revised  tax  rate,  which  resulted  in  a  decrease  to  the  deferred  tax  assets  and  a  corresponding  decrease  to  the  valuation  allowance  of
approximately $7.1 million in 2021 and $0.6 million in 2022.

The Company has determined that it had no other material uncertain tax benefits for the year ended December 31, 2022. As of December 31, 2022, due to
the  carry  forward  of  unutilized  net  operating  losses  and  research  and  development  credits,  the  Company  is  subject  to  U.S.  federal  and  state  income  tax
examinations for the tax years 2002 through 2022. The Company recognizes accrued interest related to unrecognized tax benefits in interest expense and
penalties in operating expense. No amounts were accrued for the payment of interest and penalties at December 31, 2022, 2021 and 2020.

The Tax Act subjects a “United States shareholder” for U.S. federal income tax purposes to tax GILTI earned by certain foreign subsidiaries. The FASB
Staff Q&A, Topic 740, No. 5, Accounting for Global Intangible Low-Taxed Income, states that an entity can make an accounting policy election to either
recognized deferred taxes for temporary basis differences expected to reverse as GILTI in future years or to provide for the tax expense related to GILTI in
the year the tax is incurred as a period expense only. The Company has elected to account for GILTI in the year the tax is incurred. The Company does not
have a GILTI inclusion in 2019, 2020, 2021 or 2022; therefore, no GILTI tax has been recorded for the years ended December 31, 2021 and 2022.

Note 7. Significant Agreements

BARDA 2022 Procurement and Development Contract

On  August  26,  2022,  the  Company  entered  into  a  procurement  contract,  as  amended,  (the  BARDA  Agreement)  with  BARDA  for  the  delivery  of  up  to
1.7 million treatment courses of tablet and suspension formulations of TEMBEXA® to the U.S. government. The BARDA Agreement consists of a five-
year base period of performance and a total contract period of performance (base period plus option exercises) of up to ten years (if necessary). Under the
terms of the BARDA Agreement, the base period activities are valued at approximately $127 million, consisting of an initial shipment of 319,000 treatment
courses of TEMBEXA to be procured and shipped to the Strategic National Stockpile for an aggregate purchase price of approximately $115 million, and
reimbursement for certain post-marketing activities of approximately $12 million. The options under the BARDA Agreement, which are exercised at the
sole discretion of BARDA, are valued at approximately $553 million (if all such options are exercised during the 10-year contract period), which consists
of options to purchase up to an additional 1.381 million treatment courses of TEMBEXA for an aggregate purchase price of approximately $551 million
and funding for certain post-marketing activities of approximately $2 million.

In connection with the sale of the TEMBEXA franchise to Emergent, the BARDA Agreement was novated to Emergent in December 2022. In accordance
with federal regulations, the terms of the novation agreement require that the company guarantee the performance of all obligations transferred to Emergent
should  Emergent  not  have  the  ability  to  deliver  on  the  terms  of  the  BARDA  Agreement.  In  this  instance  BARDA  may  request  that  we  perform  the
obligations in place of Emergent.

93

Emergent Biodefense Operations Lansing LLC

On  September  26,  2022,  the  Company  completed  the  Asset  Sale  to  Emergent  of  the  Company’s  exclusive  worldwide  rights  to  brincidofovir,  including
TEMBEXA® and specified related assets (the Asset Sale). Emergent paid the Company an upfront cash payment of approximately $238 million upon the
closing of the Asset Sale. In addition, pursuant to the Asset Purchase Agreement, the Company is eligible to receive from Emergent: (i) up to an aggregate
of  approximately  $124  million  in  milestone  payments  payable  upon  the  exercise  of  the  options  under  the  BARDA  Agreement  for  the  delivery  of  up  to
1.7 million treatment courses of tablet and suspension formulations of TEMBEXA to the U.S. government; (ii) royalty payments equal to 15% of the gross
profits  from  the  sales  of  TEMBEXA  made  outside  of  the  United  States;  (iii)  royalty  payments  equal  to  20%  of  the  gross  profits  from  the  sales  of
TEMBEXA made in the United States in excess of 1.7 million treatment courses; and (iv) up to an additional $12.5 million upon the achievement of certain
other  developmental  milestones.  The  effects  of  recording  certain  adjustments  associated  with  contingent  consideration  related  to  TEMBEXA  have  been
excluded as the Company has made a policy election to account for these amounts when the contingency has been resolved in accordance with Accounting
Standards Codification 450, Contingencies.

The Company continues to provide operational support to Emergent in furtherance of its obligations under both the Asset Purchase Agreement (and related
agreements) and the BARDA Agreement. The BARDA Agreement was novated to Emergent in December 2022. Under the Asset Purchase Agreement, the
Company recognized approximately $0.5 million of contract revenue for support provided for the twelve months ended December 31, 2022.

The sale of TEMBEXA constitutes a significant disposition of a business, however, the Company determined the disposition does not represent a strategic
shift, and accordingly, the Company has not accounted for the disposition as a discontinued operation. The Company recorded a $229.7 million net gain on
sale  of  business  in  other  income  (loss)  on  the  Consolidated  Statement  of  Operations  and  Comprehensive  Income  (Loss)  for  the  twelve  months  ended
December  31,  2022.  The  net  gain  consists  of  the  following  assets  and  liabilities  transferred  in  accordance  with  the  Asset  Purchase  Agreement  (in
thousands):

Up-front cash payment
Liabilities assumed by Emergent
Inventory transferred to Emergent
Prepaids transferred to Emergent
Transaction costs incurred

Net gain

$

$

As of September 26, 2022

237,987 
1,423 
(5,227)
(511)
(4,002)
229,670 

TEMBEXA Procurement Agreements

In  June  2022,  the  Company  entered  into  a  Supply  Agreement  (the  Supply  Agreement)  with  a  third-party  outside  of  North  America  (the  Purchaser),
pursuant  to  which  the  Company  was  responsible  for  supplying  to  the  Purchaser,  and  the  Purchaser  was  responsible  for  purchasing  from  the  Company,
TEMBEXA  treatment  courses  for  use  in  a  jurisdiction  outside  of  the  United  States.  Under  the  terms  of  the  Supply  Agreement,  the  Purchaser  paid  the
Company  an  aggregate  purchase  price  of  approximately  $9.3  million,  in  two  equal  installments  in  June  2022  and  July  2022.  The  Company  recognized
$9.3 million of procurement revenue under the Supply Agreement for the twelve months ended December 31, 2022.

Additionally, in June 2022, the Public Health Agency of Canada (PHAC) awarded a Contract (PHAC Contract) to the Company, pursuant to which PHAC
agreed to purchase up to approximately $25.3 million (CAD $33.0 million) of TEMBEXA treatment courses for use in Canada. Substantially all of the
procurement was delivered and accepted by PHAC in July 2022, completing the performance obligation for those shipments and resulting in $22.6 million
of  procurement  revenue  for  the  twelve  months  ended  December  31,  2022.  PHAC  assigned  the  PHAC  Contract  to  Emergent  in  November  2022.  The
remaining deliveries of treatment courses were delivered by Emergent and are subject to the royalty terms of the Asset Purchase Agreement applicable to
gross profits outside the United States. The Company recognized approximately $0.4 million of royalty revenue in the twelve months ended December 31,
2022.

BARDA 2011 Research and Development Contract

In February 2011, the Company entered into a contract with BARDA for the advanced development of TEMBEXA as a medical countermeasure in the
event  of  a  smallpox  release.  Under  the  contract,  BARDA  agreed  to  reimburse  the  Company,  plus  pay  a  fixed  fee,  for  the  research  and  development  of
TEMBEXA  as  a  broad-spectrum  therapeutic  antiviral  for  the  treatment  of  smallpox  infections.  The  contract  consists  of  an  initial  performance  period,
referred to as the base performance segment, plus up

94

to four extension periods, referred to as option segments, of which all have been exercised. Under the contract, the Company received $72.5 million in
expense reimbursement and $4.6 million in fees.

The fourth option segment ended on September 1, 2021 and the contract has expired in accordance with its terms. For the years ended December 31, 2021
and 2020, the Company recognized contract revenue under this contract of $1.6 million and $5.3 million, respectively.

Ohara Agreement

In  2019,  Oncoceutics,  Inc.,  a  Delaware  corporation  (Oncoceutics)  which  was  subsequently  acquired  by  the  Company  in  January  2021,  entered  into  a
license, development and commercialization agreement with Ohara Pharmaceutical Co., Ltd. for ONC201 in Japan. The Company is entitled to receive up
to $2.5 million in nonrefundable regulatory milestone payments. The Company is entitled to double-digit tiered royalties based on the aggregate annual net
sales of all products, as defined in the agreement, in Japan.

CR Sanjiu Agreement

In  December  2020,  Oncoceutics  entered  into  a  license,  development  and  commercialization  agreement  with  China  Resources  Sanjiu  Medical  &
Pharmaceutical  Co.,  Ltd.  (CR  Sanjiu).  Oncoceutics  granted  CR  Sanjiu  an  exclusive  royalty  bearing  license  to  develop  and  commercialize  ONC201  in
China, Hong Kong, Macau and Taiwan (CR Sanjiu Territory). The Company is entitled to receive up to $5.0 million in nonrefundable regulatory milestone
payments.  The  Company  is  entitled  to  double-digit  tiered  royalties  based  on  the  aggregate  annual  net  sales  of  all  licensed  products,  as  defined  in  the
agreement, in the CR Sanjiu Territory.

Note 8. DSTAT Contract Close-out

In May 2022, the Company made the decision to discontinue the development of DSTAT for the treatment of AML. Effective July 12, 2022, the Company
terminated the License and Development Agreement with Cantex Pharmaceuticals, Inc. As a result, the Company recorded an accrual of expenses to close-
out the DSTAT vendor contracts. As of December 31, 2022, on the Consolidated Balance Sheets, the Company has recorded $1.4 million of contract close-
out costs in accrued liabilities offset by a vendor credit of $0.1 million in accounts payable, which included additional expense of $0.8 million recorded to
research and development expenses for the twelve months ended December 31, 2022, on the Consolidated Statement of Operations after the decision to
discontinue to the DSTAT program. These balances are expected to be fully paid over the first half of 2023.

The following table summarizes the contract close-out costs (in thousands) recorded for the twelve months ended December 31, 2022:

Research & development
General & administrative

$

Total contract close-out expenses $

Contract Close-out Costs

791 
8 
799 

The  following  table  sets  forth  the  accounts  payable  and  accrual  activity  for  contract  close-out  costs  (in  thousands)  for  the  twelve  months  ended
December 31, 2022.

Balance at June 30, 2022
     Revised estimates
     Payments

Balance at December 31, 2022

Contract Close-out Costs

4,539 
(746)
(2,482)
1,311 

$
$
$
$

95

Note 9. Oncoceutics Acquisition

On January 7, 2021, we entered into an agreement to acquire Oncoceutics, a privately-held, clinical-stage biotechnology company developing imipridones,
a novel potential class of compounds. As consideration for the acquisition, the Company (a) paid an upfront cash payment of approximately $25.0 million,
(b) issued an aggregate of 8,723,769 shares of the Company's common stock, (c) made an additional cash payment of $14.0 million upon the one year
anniversary of the closing of the acquisition, and (d) agreed to make contingent payments up to an aggregate of $360.0 million based on the achievement of
certain development, regulatory and commercialization events, as well as additional tiered royalty payments based upon future net sales of ONC201 and
ONC206 products, subject to certain reductions, and a contingent payment in the event we receive any proceeds from the sale of a rare pediatric disease
priority review voucher based on the Oncoceutics products. Pursuant to the merger agreement we have certain diligence obligations with respect to further
development and commercialization of the Oncoceutics product candidates.

The promissory note totaling $14.0 million was paid to the Oncoceutics' shareholders in January 2022. A $20.0 million milestone payment was paid and
expensed to research and development expenses in the fourth quarter of 2021 related to the achievement of the 20% ORR, evaluated by BICR, of ONC201
in recurrent H3 K27M-mutant glioma patients success milestone.

The Company accounted for the Oncoceutics acquisition as an asset acquisition as the majority of the value of the assets acquired related to the ONC201
acquired  in-process  research  and  development  (IPR&D)  asset.  In  accordance  with  Accounting  Standards  Codification  (ASC)  Subtopic  730-10-25,
Accounting for Research and Development Costs, the up-front payments to acquire a new drug compound, are immediately expensed as acquired IPR&D
and future milestone payments are expensed to research and development expenses when paid or payable in transactions other than a business combination
provided that the drug has not achieved regulatory approval for marketing and, absent obtaining such approval, has no alternative future use. Therefore, the
portion of the purchase price that was allocated to the IPR&D assets acquired was immediately expensed. Other assets acquired and liabilities assumed,
were recorded at fair value.

The following represents the consideration paid and purchase price allocation for the acquisition of Oncoceutics (in thousands, except for per share data):

Cash
One-year closing anniversary payment

Shares common stock issued as consideration
Stock price per share on effective date
Value of estimated common stock consideration

Total consideration

Net assets acquired
IPR&D assets expensed

Total purchase price allocated

Transaction costs expensed to IPR&D

(1)

Total IPR&D expensed

$

$

$

$

$
$

23,836 
14,000 

8,723,769 
4.98 
43,445 
81,281 

(1,310)
82,591 
81,281 

299 
82,890 

(1)  As  a  result  of  the  asset  acquisition  accounting,  the  transaction  costs  associated  with  the  acquisition  should  be  included  in  the  costs  of  the  assets
acquired. The primary asset acquired, the IPR&D asset, was expensed and the transaction related costs were included with and expensed with this asset.
The  transaction  costs  primarily  included  financial  advisor  fees,  legal  expenses  and  auditor  expenses.  Additionally,  there  were  $0.6  million  of  expenses
related to this acquisition recorded in the fourth quarter of 2020 to general and administrative expenses in the Consolidated Statements of Operations and
Comprehensive Loss.

Note 10. Restructuring Costs

In December 2022, the Company made the decision to restructure its operations, which included a reduction in workforce of 20

96

full-time  employees.  The  Company  recorded  expense  for  one-time  employee  termination  benefits  of  $1.9  million,  during  the  twelve  months  ended
December  31,  2022,  which  includes  $0.4  million  of  the  total  $1.0  million  of  stock  compensation  expense  related  to  modifications  of  stock  option
agreements of employees included in the reduction in workforce that will be expenses ratably from the announcement date through the date of termination.
As of December 31, 2022, the Company had a severance accrual balance of $1.4 million.

The following table summarizes the restructuring charges (in thousands) recorded for the twelve months ended December 31, 2022:

Research and development
General and administrative

Total restructuring expenses

Employee
Termination
Benefits

$

$

1,768 
86 
1,854 

Note 11. Subsequent Events

The  Company  has  evaluated  subsequent  events  through  the  issuance  date  of  these  financial  statements  to  ensure  that  this  filing  includes  appropriate
disclosure of events both recognized in the financial statements as of December 31, 2022, and events which occurred subsequently but were not recognized
in the financial statements.

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

None.

ITEM 9A.    CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Our principal executive officer and principal financial officer, after evaluating the effectiveness of our disclosure controls and procedures (as defined in
Rules  13a-15(e)  and  15d-15(e)  of  the  Securities  Exchange  Act  of  1934,  as  amended,  or  Exchange  Act)  as  of  December  31,  2022,  have  concluded  that,
based on such evaluation, our disclosure controls and procedures were effective to ensure that information required to be disclosed by us in the reports we
file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC,
and is accumulated and communicated to our management, including our principal executive and principal financial officers, or persons performing similar
functions, as appropriate to allow timely decisions regarding required disclosure.

Management’s Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act
Rules  13a-15(f)  and  15d-15(f).  Our  internal  control  system  was  designed  to  provide  reasonable  assurance  to  our  management  and  Board  of  Directors
regarding the preparation and fair presentation of published financial statements.

Our internal control over financial reporting includes those policies and procedures that:

pertain to the maintenance of records, that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;

i.
ii. provide  reasonable  assurance  that  transactions  are  recorded  as  necessary  to  permit  preparations  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

iii. 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.

All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide
only reasonable assurance with respect to financial statement preparation and presentation. In

97

 
making  the  assessment  of  internal  controls  over  financial  reporting,  our  management  used  the  criteria  issued  by  the  Committee  of  Sponsoring
Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework  (2013  framework).  Based  on  that  assessment  and  those
criteria, management has concluded that our internal control over financial reporting was effective as of December 31, 2022.

Ernst & Young LLP, the independent registered public accounting firm that audited our financial statements included in this Annual Report, has issued an
attestation report on the Company’s internal control over financial reporting, a copy of which appears in Item 8 of this Annual Report.

Changes in Internal Control Over Financial Reporting

No change in our internal control over financial reporting (as defined in Rules 13a-15(d) and 15d-15(d) under the Exchange Act) occurred during the last
fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

ITEM 9B.    OTHER INFORMATION

Not applicable.

98

ITEM 10.     DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

PART III

The information required by this item and not set forth below will be set forth in the section headed “Election of Directors” and “Executive Officers” in our
Proxy Statement for our 2023 Annual Meeting of Stockholders (Proxy Statement), to be filed with the SEC within 120 days after the end of the fiscal year
ended December 31, 2022, and is incorporated herein by reference.

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

ITEM 11.    EXECUTIVE COMPENSATION

The information required by this item will be set forth in the section headed “Executive Compensation” in our Proxy Statement and is incorporated herein
by reference.

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

The information required by this item will be set forth in the section headed “Security Ownership of Certain Beneficial Owners and Management” in our
Proxy Statement and is incorporated herein by reference.

The information required by Item 201(d) of Regulation S-K will be set forth in the section headed “Executive Compensation” in our Proxy Statement and
is incorporated herein by reference.

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

The  information  required  by  this  item  will  be  set  forth  in  the  section  headed  “Transactions  With  Related  Persons”  in  our  Proxy  Statement  and  is
incorporated herein by reference.

ITEM 14.    PRINCIPAL ACCOUNTING FEES AND SERVICES

The information required by this item will be set forth in the section headed “Ratification of Selection of Independent Registered Public Accounting Firm”
in our Proxy Statement and is incorporated herein by reference.

99

ITEM 15.    EXHIBITS, FINANCIAL STATEMENT SCHEDULES

PART IV

1. Financial Statements. The financial statements and reports of independent registered public accounting firm are filed as part of this Annual Report (see
"Index to Consolidated Financial Statements" at Item 8).

2. Financial Statement Schedules. No financial statement schedules are included because the information is either provided in the consolidated financial
statements, is not required under the instructions or is immaterial, and such schedules, therefore have been omitted.

3. Exhibits. The following exhibits have been or are being filed herewith and are numbered in accordance with Item 601 of Regulation S-K:

EXHIBIT INDEX

Exhibit
Number
(16)
2.1** 
(1)
3.1 
3.2 
4.1 
4.2
10.1+ 

(2)

(1)

(1)

10.2+
10.3+ 

(8)

(3)

10.4+ 
10.5+ 
10.6+ 
10.7+ 
10.8+ 
10.9+ 
10.10 
10.11 
10.12 
10.13 
10.14 
10.15 
10.16 

(13)

(1)

(14)

(11)

(7)

(7)

(1)

(4)

(6)

(8)

(9)

(15)

(5)

(15)

(10)

10.17 
10.18** 
10.19+ 
10.20+ 
10.21+

(12)

(12)

Description of Document
Agreement and Plan of Merger, dated January 7, 2021, by and among the Registrant, Oncoceutics, Merger Sub.
Amended and Restated Certificate of Incorporation of the Registrant.
Amended and Restated Bylaws of the Registrant.
Form of Common Stock Certificate of the Registrant.
Description of Common Stock
Form of Indemnity Agreement by and between the Registrant and its directors and officers.
Form of Stock Option Agreement, Notice of Exercise and Form of Stock Option Grant Notice and Form of Restricted Stock Unit
Award Agreement and Form of Restricted Stock Unit Award Grant Notice under Chimerix, Inc. 2013 Equity Incentive Plan.
Chimerix, Inc. 2013 Equity Incentive Plan, as amended.
Form of Stock Option Grant Notice, Option Agreement and Notice of Exercise for Inducement Grant Outside of 2013 Equity
Incentive Plan
Chimerix, Inc. 2013 Employee Stock Purchase Plan.
Chimerix, Inc. Non-Employee Director Compensation Policy.
Chimerix, Inc. Officer Severance Benefit Plan, as amended.
Directorship Offer Letter to Catherine L. Gilliss dated June 13, 2014.
Directorship Offer Letter to Patrick Machado dated May 30, 2014.
Office Lease by and between the Registrant and ACP 2505 Meridian LLC dated September 1, 2007, as amended.
Fifth Amendment to Office Lease dated July 2, 2014 by and between the Registrant and AREP Meridian I LLC.
Sixth Amendment to Office Lease dated April 28, 2015 by and between the Registrant and IVC Meridian TT O, LLC.
Seventh Amendment to Office Lease dated March 10, 2017 by and between the Registrant and IVC Meridian TT O, LLC.
Eighth Amendment to Office Lease dated July 13, 2017 by and between the Registrant and IVC Meridian TT O, LLC.
Ninth Amendment to Office Lease, dated June 24, 2020, by and between the Registrant and BRI 1875 Meridian, LLC.
Lease Agreement by and between the Registrant and Northwood RTC LLC dated March 10, 2014.
First Amendment to Industrial Building Lease dated December 14, 2017 by and between Registrant and CLPF - Research Center,
LLC.
Second Amendment to Lease Agreement, dated July 30, 2020, by and between the Registrant and CLPF-Research Center, LLC.
Employment Offer Letter to Michael Sherman dated April 2, 2019.
Employment Offer Letter to Michael Andriole dated April 4, 2019.
Employment Offer Letter to Allen Melemed dated May 7, 2020.

100

 
(17)

10.22+
10.23** #

(18)

Employment Offer Letter to Michael A. Alrutz dated May 19, 2012.
Loan and Security Agreement, dated January 31, 2022, by and between the Registrant and Silicon Valley Bank.

10.24**#

(19)

Asset Purchase Agreement, dated May 15, 2022, by and between the Company and Emergent BioSolutions Inc.

10.25**#

(20)

First Amendment to Asset Purchase Agreement, dated September 26, 2022, by and between the Registrant, Emergent BioSolutions
Inc. and Emergent Biodefense Operations Lansing LLC.

21.1
23.1
24.1

31.1

31.2

32.1

32.2
101.INS
101.SCH
101.CAL
101.DEF
101.LAB
101.PRE
104

Subsidiaries of Chimerix, Inc.
Consent of Ernst & Young LLP, an Independent Registered Public Accounting Firm.
Power of Attorney. Reference is made to the signature page hereto.
Certification of Principal Executive Officer, pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934,
as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
Certification of Principal Financial Officer, pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as
adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
Certification of Principal Executive Officer, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-
Oxley Act of 2002.
Certification of Principal Financial Officer, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-
Oxley Act of 2002.
XBRL Instance Document.
XBRL Taxonomy Extension Schema Document.
XBRL Taxonomy Extension Calculation Linkbase Document.
XBRL Taxonomy Extension Definition Linkbase Document.
XBRL Taxonomy Extension Label Linkbase Document.
XBRL Taxonomy Extension Presentation Linkbase Document.
Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

101

    
        
+

#

*

**
(1)
(2)
(3)

(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)

(14)

(15)

(16)
(17)
(18)
(19)

(20)

Indicates management contract or compensatory plan.
Schedules have been omitted pursuant to Item 601(a)(5) of Regulation S-K. The registrant hereby undertakes to furnish supplemental
copies of any of the omitted schedules upon request by the SEC.
Confidential treatment has been granted with respect to certain portions of this exhibit. Omitted portions have been filed separately
with the SEC.
Certain confidential information contained in this exhibit, marked by brackets, has been omitted pursuant to Item 601 of Regulation
S-K because the Registrant has determined (i) the omitted information is not material and (ii) the omitted information would likely
cause harm to the Registrant if publicly disclosed.
Incorporated by reference to Chimerix, Inc.’s Registration Statement on Form S-1 (No. 333-187145), as amended.
Incorporated by reference to Chimerix, Inc.’s Current Report on Form 8-K (No. 001-35867) filed with the SEC on December 9, 2022.
Incorporated by reference to Chimerix, Inc.’s Current Report on Form 8-K (No. 001-35867) filed with the SEC on June 23, 2014.
Incorporated by reference to Chimerix, Inc.’s Quarterly Report on Form 10-Q (No. 001-35867) filed with the SEC on November 7,
2014.
Incorporated by reference to Chimerix, Inc.’s Current Report on Form 8-K (No. 001-35867) filed with the SEC on March 14, 2014.
Incorporated by reference to Chimerix, Inc.'s Quarterly Report on Form 10-Q (No. 001-35867) filed with the SEC on May 11, 2015.
Incorporated by reference to Chimerix, Inc.’s Annual Report on Form 10-K (No. 001-35867) filed with the SEC on March 6, 2015.
Incorporated by reference to Chimerix, Inc.’s Annual Report on Form 10-K (No. 001-35867) filed with the SEC on March 2, 2017.
Incorporated by reference to Chimerix, Inc.’s Quarterly Report on Form 10-Q (No. 001-35867) filed with the SEC on May 9, 2017.
Incorporated by reference to Chimerix, Inc.’s Annual Report on Form 10-K (No. 001-35867) filed with the SEC on March 1, 2018.
Incorporated by reference to Chimerix, Inc.’s Current Report on Form 8-K (No. 001-35867) filed with the SEC on April 18, 2022.
Incorporated by reference to Chimerix, Inc.’s Current Report on Form 8-K (No. 001-35867) filed with the SEC on April 10, 2019.
Incorporated by reference to Chimerix, Inc.’s Quarterly Report on Form 10-Q (No. 001-35867) filed with the SEC on August 8, 2019.
Incorporated by reference to Chimerix, Inc.’s Annual Report on Form 10-K (No. 001-35867) filed with the SEC on February 25,
2020.
Incorporated by reference to Chimerix, Inc.’s Quarterly Report on Form 10-Q (No. 001-35867) filed with the SEC on August 10,
2020.
Incorporated by reference to Chimerix, Inc.’s Annual Report on Form 10-K (No. 001-35867) filed with the SEC on February 25,
2021.
Incorporated by reference to Chimerix, Inc.’s Annual Report on Form 10-K (No. 001-35867) filed with the SEC on March 5, 2019.
Incorporated by reference to Chimerix, Inc.’s Annual Report on Form 10-K (No. 001-35867) filed with the SEC on March 1, 2022.
Incorporated by reference to Chimerix, Inc.’s Current Report on Form 8-K (No. 001-35867) filed with the SEC on May 18, 2022.
Incorporated by reference to Chimerix, Inc.’s Current Report on Form 8-K (No. 001-35867) filed with the SEC on September 28,
2022.

102

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this Annual Report on Form 10-
K to be signed on its behalf by the undersigned, thereunto duly authorized.

Date:

March 2, 2023

By:

Chimerix, Inc. 

/s/ Michael A. Sherman
Michael A. Sherman
President and Chief Executive Officer

POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Michael A. Sherman and
Michael T. Andriole, and each of them, his true and lawful attorneys-in-fact, each with full power of substitution, for him in any and all capacities, to sign
any amendments to this Annual Report on Form 10-K and to file the same, with exhibits thereto and other documents in connection therewith, with the
Securities and Exchange Commission, hereby ratifying and confirming all that each of said attorneys-in-fact or their substitute or substitutes may do or
cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Exchange Act of 1934, this Annual Report on Form 10-K has been signed below by the following persons on
behalf of the registrant and in the capacities and on the dates indicated.

Signature

/s/ Michael A. Sherman
Michael A. Sherman

/s/ Michael T. Andriole
Michael T. Andriole

/s/ David Jakeman
David Jakeman

/s/    Martha J. Demski
Martha J. Demski

Title

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

Chief Business and Financial Officer
(Principal Financial Officer)

Executive Director of Finance and Accounting
(Principal Accounting Officer)

Date

March 2, 2023

March 2, 2023

March 2, 2023

Chair of the Board of Directors

March 2, 2023

/s/    Catherine L. Gilliss
Catherine L. Gilliss, PhD, RN, FAAN

Member of the Board of Directors

March 2, 2023

/s/    Patrick Machado
Patrick Machado

/s/ Robert J. Meyer
Robert J. Meyer, MD

/s/    Fred A. Middleton
Fred A. Middleton

/s/ Pratik S. Multani
Pratik S. Multani, MD

/s/ Victoria Vakiener
Victoria Vakiener

Member of the Board of Directors

March 2, 2023

Member of the Board of Directors

March 2, 2023

Member of the Board of Directors

March 2, 2023

Member of the Board of Directors

March 2, 2023

Member of the Board of Directors

March 2, 2023

103

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[LETTERHEAD OF CHIMERIX INC]

May 7, 2020

Allen S. Melemed, M.D., M.B.A.
375 Fox Pond Road
Aiken, SC 29801

Dear Allen,

Chimerix is pleased to extend an offer of employment to you for the position of Chief Medical Officer. This position
reports to Mike Sherman, President and CEO. Our offer of employment is contingent on successful completion of our
background screening process including, but not limited to verification of previous employment, education, references,
drug test, etc. We are hopeful that you will accept this offer and look forward to the prospect of having a mutually
successful relationship with you. Your anticipated hire date will be June 16, 2020.

The following are the terms of this offer:

Base Salary:    Your per pay period base salary will be $18,125.00 (annualized, $435,000.00). Currently, paychecks are

issued semi-monthly for a total of 24 pay periods per year.

Stock Options:    You will be granted an option to purchase 400,000 shares of Chimerix common stock. All stock option
grants are subject to the vesting schedule and terms and conditions outlined in the Chimerix 2013
Equity Incentive Plan (“the Plan”). You will be issued a grant notice, option agreement and details
of  the  Plan.  Such  shares  shall  vest  over  a  period  of  four  (4)  years  so  long  as  you  continue  to
provide  services  to  the  Company,  with  25%  vesting  one  year  from  the  vesting  commencement
date and the balance vesting at the rate of 1/36 per month over the remaining three (3) years. The
exercise price of the options to be granted will be equal to the closing per share price of Chimerix
common stock (as determined by NASDAQ) on your official start date of employment.

Additional vesting scenarios are discussed below under the
heading “Severance Plan.”

Target Bonus:    As part of the Chimerix senior management team in 2020 you will be eligible for an annual bonus of up
to 40% of your base salary and for 2020, this bonus will be pro-rated based on months of service.
Such bonus is paid in 2021 and is based upon your

    
Allen S. Melemed, M.D., M.B.A.
May 7, 2020
Page 2 of 4

[LETTERHEAD OF CHIMERIX INC]

Benefits:    

achievement  of  the  goals  and  objectives  agreed  to  in  the  performance  dialog  process  with  your
manager and the formula determined by the Board of Directors for 2020.

As  an  employee  of  Chimerix  you  will  be  eligible  for  comprehensive  health  and  dental  insurance
benefits  for  yourself  and  your  eligible  dependents,  effective  on  the  first  day  of  employment.
Currently,  employees  contribute  20%  of  the  Company’s  monthly  premium  for  their  elected
coverages. You will also be eligible for Company-paid term life insurance, short term and long-term
disability insurance, effective on your hire date.

       Additional  benefits  for  which  you  will  be  eligible  include:  accrued  vacation  equal  to  Twenty  (20)  days  per  year  and
twelve (12) paid holidays per calendar year. With a June 16 start date, your vacation time in 2020
will  be  twelve  (12)  days.  You  will  also  be  eligible  to  participate  in  the  Chimerix  401(k)  Plan,
effective  on  the  first  day  of  the  month,  following  your  date  of  hire  (July  1,  2020).  Full  details  of
group benefits will be provided once you are on board.

Severance    Upon joining, you are eligible to participate in the Company’s
Plan:        severance  plan  for  executive  officers.  Under  this  plan,  you  would  receive  12  months  of  salary  and  benefits
continuation in the event of a termination by the Company that is not in connection with a change
of control.  In addition, such a termination would result in 12 months’ forward acceleration of any
unvested portion of your option grant.

In  the  event  of  a  termination  in  connection  with  a  change  of  control,  in  addition  to  12  months  of
salary continuation, eligible executives receive a payment equal to their current target bonus. Your
option grant is subject to a standard “double trigger” vesting acceleration provision that applies in
the  event  of  a  change  in  control  occurring  after  the  first  three  months  of  your  employment.
Specifically,  if  your  employment  is  terminated  within  13  months  after  a  change  of  control  of
Chimerix (and the change in control happens after 90 days of your start date), the vesting of your
stock option will be accelerated in full.

In  all  cases,  receipt  of  the  severance  benefit  assumes  a  termination  by  the  Company  without
Cause or by you for Good Reason (each as defined in the severance plan) and is contingent upon
the execution of an approved release and non-compete agreement.

 
 
 
 
 
Allen S. Melemed, M.D., M.B.A.
May 7, 2020
Page 3 of 4

[LETTERHEAD OF CHIMERIX INC]

Signing Bonus:    Within 30 days of joining Chimerix you will be eligible for a signing bonus of $150,000.  In the event
your employment is terminated by you without Good Reason or by the Company with Cause within
twenty-four months of joining the Company, you will be obligated to repay this bonus amount to the
Company.

Your right to receive this bonus payment may not be assigned, transferred, pledged, encumbered,
or attached, and any attempt, voluntary or involuntary, to effect such action shall be null, void and
of no effect. Chimerix agrees that it shall be obligated to assign this obligation to any party which
acquires  all  or  substantially  all  of  the  assets  of  Chimerix.  This  bonus  obligation  shall  be  binding
upon  any  successors  to  Chimerix.  Nothing  contained  herein  shall  be  construed  as  a  contract  of
employment or to confer upon you any rights to continued employment.

The bonus payments are intended to qualify as short-term deferral payments meeting the
requirements of Treasury Regulations Section 1.409A-1(b)(4), and this Agreement shall be
construed in accordance with that intent. References to termination of employment in this
paragraph shall mean your “separation from service” within the meaning of Internal Revenue Code
Section 409A(a)(2)(A)(i). To the extent that Internal Revenue Code Section 409A applies to any
payments under this letter, this letter shall be construed consistently with the requirements of that
law such that
payments hereunder shall not be included in your income until such payments are actually paid to
you.

Chimerix is an at-will employer and as such your employment must be entered into voluntarily and for no specified
period. As a result, you are free to resign or the company may terminate your employment at any time, for any reason,
with or without cause. No
one other than the CEO has the authority to alter this employment relationship, either verbally or in writing.

As  with  all  new  employees,  you  will  be  asked  to  provide  to  the  Company  documentary  evidence  of  your  eligibility  for
employment in the United States when you join the Company. Such documentation must be provided to us within three
business days of your date of hire, or our employment relationship with you may be terminated.

Please understand it is the policy of the Company not to solicit or accept proprietary information and/or trade secrets of
other companies. If you have or have had access to trade secrets or other confidential, proprietary information developed
by your former

 
 
 
 
 
 
Allen S. Melemed, M.D., M.B.A.
May 7, 2020
Page 4 of 4

[LETTERHEAD OF CHIMERIX INC]

employer; the use of such information in performing your duties at Chimerix is prohibited. This may include, but is not
limited  to,  confidential  or  proprietary  information  in  the  form  of  documents,  magnetic  media,  software,  customer  lists,
formulae  and  business  plans  or  strategies.  You  will  be  required  to  execute  a  standard  Proprietary  Information  and
Inventions Agreement with Chimerix, a copy of which is attached as Exhibit A.

If  you  accept  this  offer,  the  terms  described  in  this  letter,  together  with  the  Proprietary  Information  and  Inventions
Agreement,  shall  be  the  terms  of  your  employment,  provided,  however,  that  your  duties  are  performed  in  accordance
with all standards and policies adopted by the company. Your duties may change from time to time, depending upon the
needs of the company and your skills. This letter supersedes any prior agreements, representations or promises of any
kind, express or implied, concerning your employment and it constitutes the full and complete agreement between you
and the Company.

We are very excited about the prospect of your joining our team. We are confident that you have much to contribute to
the success of Chimerix. The strength of our technology, the quality and experience of our personnel and your presence
will facilitate this success.

This offer expires five business days after your receipt of this letter. If the terms described herein are acceptable to you,
please  acknowledge  your  acceptance  by  signing  below  and  returning  the  original  to  us  in  the  envelope  provided.  You
may also forward your acceptance via secured fax to 919-313-6781. Please keep a copy for your records.

Allen, all of us at Chimerix look forward to your joining our team!

With warm regards,

CHIMERIX, Inc.

/s/ Michael Sherman
Michael Sherman                    
President and CEO    

Enclosures

Accepted:

/S/ Allen S. Melemed                        6/6/2020        
Allen S. Melemed                        Date

Oncoceutics, Inc., a Delaware corporation

Subsidiaries of Chimerix, Inc.

Exhibit 21.1

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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

1. Registration  Statement  (Form  S-8  No.  333-187860)  pertaining  to  the  2002  Equity  Incentive  Plan,  2012  Equity  Incentive  Plan,  2013  Equity

Incentive Plan and 2013 Employee Stock Purchase Plan of Chimerix, Inc.,

2. Registration Statement (Form S-8 Nos. 333-194408, 333-202582, 333-209802, 333-216396, 333-223344, 333-230071, 333-233115, 333-236610,

333-253494, and 333-263131) pertaining to the 2013 Equity Incentive Plan and 2013 Employee Stock Purchase Plan of Chimerix, Inc., and

3. Registration Statement (Form S-3 No. 333-244146 and 333-255810) of Chimerix, Inc.;

of our reports dated March 2, 2023 with respect to the consolidated financial statements of Chimerix, Inc. and the effectiveness of internal control over
financial reporting of Chimerix, Inc. included in this Annual Report (Form 10-K) of Chimerix, Inc. for the year ended December 31, 2022.

/s/ Ernst & Young LLP

Raleigh, North Carolina
March 2, 2023

 
 
 
Exhibit 31.1

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

I, Michael A. Sherman, certify that:

1. I have reviewed this Annual Report on Form 10-K for the fiscal year ended December 31, 2022 of Chimerix, 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; and

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

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably

likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control

over financial reporting.

Date: March 2, 2023

/s/    Michael A. Sherman
Michael A. Sherman
President & Chief Executive Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 31.2

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

I, Michael T. Andriole, certify that:

1. I have reviewed this Annual Report on Form 10-K for the fiscal year ended December 31, 2022 of Chimerix, 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; and

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

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably

likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control

over financial reporting.

Date: March 2, 2023

/s/ Michael T. Andriole
Michael T. Andriole
Chief Business and Financial Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

In  connection  with  the  Annual  Report  on  Form  10-K  of  Chimerix,  Inc.  (the  “Company”)  for  the  period  ended  December  31,  2022,  as  filed  with  the
Securities and Exchange Commission on the date hereof (the “Report”), I, Michael A. Sherman, as Principal Executive Officer of the Company, certify,
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

1. the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

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

Date: March 2, 2023

/s/    Michael A. Sherman
Michael A. Sherman
President & Chief Executive Officer

The  foregoing  certification  is  being  furnished  solely  to  accompany  the  Report  pursuant  to  18  U.S.C.  §  1350,  and  is  not  being  filed  for  purposes  of
Section 18 of the Securities Exchange Act of 1934, as amended, and is not to be incorporated by reference into any filing of the Company, whether made
before  or  after  the  date  hereof,  regardless  of  any  general  incorporation  language  in  such  filing.  A  signed  original  of  this  written  statement  required  by
Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff
upon request.

 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.2

In  connection  with  the  Annual  Report  on  Form  10-K  of  Chimerix,  Inc.  (the  “Company”)  for  the  period  ended  December  31,  2022,  as  filed  with  the
Securities  and  Exchange  Commission  on  the  date  hereof  (the  “Report”),  I,  Michael  T.  Andriole,  as  Principal  Financial  Officer  of  the  Company,  certify,
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

1. the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

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

Date: March 2, 2023

/s/ Michael T. Andriole
Michael T. Andriole
Chief Business and Financial Officer

The  foregoing  certification  is  being  furnished  solely  to  accompany  the  Report  pursuant  to  18  U.S.C.  §  1350,  and  is  not  being  filed  for  purposes  of
Section 18 of the Securities Exchange Act of 1934, as amended, and is not to be incorporated by reference into any filing of the Company, whether made
before  or  after  the  date  hereof,  regardless  of  any  general  incorporation  language  in  such  filing.  A  signed  original  of  this  written  statement  required  by
Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff
upon request.

 
 
 
 
 
 
 
 
 
 
Exhibit 4.2

DESCRIPTION OF COMMON STOCK

The following summary description of the common stock of Chimerix, Inc. (we, our or us) is based on the provisions of our amended and
restated certificate of incorporation, as well as our amended and restated bylaws, and the applicable provisions of the Delaware General
Corporation Law. This information is qualified entirely by reference to the applicable provisions of our amended and restated certificate of
incorporation, amended and restated bylaws, and the Delaware General Corporation Law. Our amended and restated certificate of
incorporation and amended and restated bylaws have previously been filed as exhibits with the Securities and Exchange Commission.

Common Stock

Voting Rights

Our common stock is entitled to one vote for each share held of record on all matters submitted to a vote of the stockholders, including the
election of directors, and does not have cumulative voting rights.

Dividends and Other Distributions

Subject to preferences that may be applicable to any then outstanding preferred stock, the holders of common stock are entitled to receive
dividends, if any, as may be declared from time to time by our board of directors out of legally available funds.

Distribution on Dissolution

In the event of our liquidation, dissolution or winding up, holders of our common stock will be entitled to share ratably in the net assets legally
available for distribution to stockholders after the payment of all of our debts and other liabilities, subject to the satisfaction of any liquidation
preference granted to the holders of any outstanding shares of preferred stock.

Rights and Preferences

Holders of our common stock have no preemptive, conversion or subscription rights, and there are no redemption or sinking fund provisions
applicable to our common stock. The rights, preferences and privileges of the holders of our common stock are subject to, and may be
adversely affected by, the rights of the holders of shares of any series of our preferred stock that we may designate and issue in the future.

Anti-Takeover Provisions of Delaware Law and Our Amended and Restated Certificate of Incorporation and Amended and Restated
Bylaws

Section 203 of the Delaware General Corporation Law

We are subject to Section 203 of the Delaware General Corporation Law, or Section 203. Section 203 generally prohibits a public Delaware
corporation from engaging in a “business combination” with an “interested stockholder” for a period of three years after the date of the
transaction in which the person became an interested stockholder, unless:

•

•

prior to the date of the transaction, the board of directors of the corporation approved either the business combination or the
transaction which resulted in the stockholder becoming an interested stockholder;

upon completion of the transaction that resulting in the stockholder becoming an interested stockholder, the interested stockholder
owned at least 85% of the voting stock of the corporation outstanding at the commencement of the transaction, excluding for
purposes of determining the number of shares outstanding (but not the outstanding voting stock owned by the interested
stockholder) (a) shares owned by persons who are directors and also officers and (b) shares owned by employee stock plans in
which employee participants do not have the right to determine confidentially whether shares held subject to the plan will be
tendered in a tender or exchange offer; or

 
 
 
Exhibit 4.2

•

on or subsequent to the consummation of the transaction, the business combination is approved by the board and authorized at an
annual or special meeting of stockholders, and not by written consent, by the affirmative vote of at least 66 2/3% of the outstanding
voting stock which is not owned by the interested stockholder.

Section 203 defines a “business combination” to include the following:

•

•

•

•

•

any merger or consolidation involving the corporation and the interested stockholder;

any sale, lease, exchange, mortgage, pledge, transfer or other disposition involving the interested stockholder of 10% or more of the
assets of the corporation;

subject to exceptions, any transaction involving the corporation that has the effect of increasing the proportionate share of the stock
of any class or series of the corporation beneficially owned by the interested stockholder;

subject to exceptions, any transaction that results in the issuance or transfer by the corporation of any stock of the corporation to the
interested stockholder; and

the receipt by the interested stockholder of the benefit of any loans, advances, guarantees, pledges or other financial benefits
provided by or through the corporation.

In general, Section 203 defines an interested stockholder as any entity or person beneficially owning 15% or more of the outstanding voting
stock of the corporation and any entity or person affiliated with or controlling or controlled by the entity or person.

The statute could prohibit or delay mergers or other takeover or change in control attempts and, accordingly, may discourage attempts to
acquire us even though such a transaction may offer our stockholders the opportunity to sell their stock at a price above the prevailing market
price.

Amended and Restated Certificate of Incorporation and Amended and Restated Bylaws

Provisions of our amended and restated certificate of incorporation and amended and restated bylaws may delay or discourage transactions
involving an actual or potential change in our control or change in our management, including transactions in which stockholders might
otherwise receive a premium for their shares or transactions that our stockholders might otherwise deem to be in their best interests.
Therefore, these provisions could adversely affect the price of our common stock. Among other things, our amended and restated certificate
of incorporation and amended and restated bylaws:

•

•

•

•

•

•

•

permit our board of directors to issue up to 10,000,000 shares of preferred stock, with any rights, preferences and privileges as they
may designate (including the right to approve an acquisition or other change in our control);

provide that the authorized number of directors may be changed only by resolution adopted by a majority of the board of directors;

provide that the board of directors or any individual director may only be removed with cause and the affirmative vote of the holders
of at least 66 2/3% of the voting power of all of our then outstanding common stock;

provide that all vacancies, including newly created directorships, may, except as otherwise required by law or subject to the rights of
holders of preferred stock as designated from time to time, be filled by the affirmative vote of a majority of directors then in office,
even if less than a quorum;

divide our board of directors into three classes;

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

provide that stockholders seeking to present proposals before a meeting of stockholders or to nominate candidates for election as
directors at a meeting of stockholders must provide notice in

 
 
 
 
 
 
Exhibit 4.2

writing in a timely manner and also specify requirements as to the form and content of a stockholder’s notice;

•

•

•

do not provide for cumulative voting rights (therefore allowing the holders of a majority of the shares of common stock entitled to vote
in any election of directors to elect all of the directors standing for election, if they should so choose);

provide that special meetings of our stockholders may be called only by the chairman of the board, our Chief Executive Officer or by
the board of directors pursuant to a resolution adopted by a majority of the total number of authorized directors (whether or not there
exists any vacancies); and

provide that the Court of Chancery of the State of Delaware will be the sole and exclusive forum for (i) any derivative action or
proceeding brought on our behalf, (ii) any action asserting a claim of breach of a fiduciary duty owed by any of our directors or
officers to us or our stockholders, (iii) any action asserting a claim against us arising pursuant to any provision of the Delaware
General Corporation Law or our certificate of incorporation or bylaws, or (iv) any action asserting a claim against us governed by the
internal affairs doctrine (these choice of forum provisions do not apply to suits brought to enforce a duty or liability created by the
Securities Act, the Exchange Act, or any other claim for which the federal courts have exclusive jurisdiction).

The amendment of any of these provisions, with the exception of the ability of our board of directors to issue shares of preferred stock and
designate any rights, preferences and privileges thereto, would require the affirmative vote of the holders of at least 66-2/3% of the voting
power of all of our then outstanding common stock.

Listing

Our common stock is listed on The Nasdaq Global Market under the trading symbol “CMRX.”

Transfer Agent and Registrar

The transfer agent and registrar for our common stock is Computershare Trust Company, N.A. The transfer agent and registrar’s address is
P.O. Box 43078, Providence, Rhode Island 02940.